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.
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And even if we assume that the trial court has jurisdiction over Gandarosa’s Rule 65 petition, Section 4, Rule 65 of the Rules of Court requires that the petition must be filed in the Regional Trial Court exercising jurisdiction over the territorial area as defined by the Supreme Court. But the trial court presided by Judge Flores is within the 12th Judicial Region while the Head Office and Regional Office, Revenue Region No. 16, of the Bureau of Internal Revenue are respectively located in Metro Manila, National Capital Judicial Region, and Cagayan de Oro City, 10th Judicial Region. Judge Flores issued a temporary restraining order and writ of preliminary injunction against the Secretary of Finance and Commissioner of Internal Revenue who both hold office in Metro Manila, outside the territorial area where his court can exercise its jurisdiction. And while Revenue Region No. 16 has a district office in Tubod, Lanao del Norte, where the trial court is situated, the CA found that no court process was served on the said district office or in Gandarosa’s residence in Tubod, Lanao del Norte. All court processes were served in the Regional Office of Revenue Region No. 16 based in Cagayan de Oro City, 10th Judicial Region.
In Republic v. Judge Caguioa,[6] we found Judge Caguioa guilty of gross ignorance of the law. Among others, we said that the writ of preliminary injunction was issued to enjoin acts performed outside the territorial jurisdiction of the Regional Trial Court of Olongapo City. It was directed against government officials whose offices are located in Manila.
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