EFREN T. UY, NELIA B. LEE, RODOLFO L. MENES AND QUINCIANO H. LUI VS. JUDGE ALAN L. FLORES, PRESIDING JUDGE, REGIONAL TRIAL COURT, BRANCH 7, TUBOD, LANAO DEL NORTE, A.M. No. RTJ-12-2332 (Formerly OCA IPI No. 10-3393-RTJ), June 25, 2014.
“x x x.
Another gross and patent error of Judge Flores is treating the comment of the Secretary of Finance and Commissioner of Internal Revenue as a mere scrap of paper because the comment was filed through LBC, not by personal filing or registered mail. But the established rule is that the date of delivery of pleadings to a private letter-forwarding agency is not to be considered as the date of filing thereof in court, and that in such cases, the date of actual receipt by the court, and not the date of delivery to the private carrier, is deemed the date of filing of that pleading. Thus, even if the comment was filed through LBC, it cannot be considered as a mere scrap of paper. The comment was duly filed on the date it was received by the trial court.
X x x.”