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Case Digest: Osmundo G. Umali, Petitioner vs.Executive Secretary Teofisto T. Guingona Jr., Et al. , Respondents
GR 131124 MARCH 29, 199
Osmundo G. Umali, Petitioner
Executive Secretary Teofisto T. Guingona Jr., Et al. , Respondents
Petitioner Osmundo Umali was appointed Regional Director of Bureau of Internal Revenue by Former President Fidel Ramos. After almost a year, President Ramos received a confidential memorandum against the petitioner for alleged violations of internal revenue laws, rules and regulations during his incumbency as Regional Director.
Afterwards, Former President Ramos authorized the preventive suspension of OsmundoUmali and referred the complaint to the Presidential Commission on Anti-Graft and Corruption (PCAGC) for investigation wherein the commission issued a resolution to support the charges against the petitioner for gross disobedience and falsification of official documents. Fidel V. Ramos then dismissed Umali from the service, with forfeiture of retirement and all benefits under the law. Osmundo Umali then filed a petition before the Regional Trial Court. However, the said court dismissed the petition. Upon presenting a motion for reconsideration, Umali raised that the "PCAGC" is an unconstitutional office without jurisdiction to conduct the investigation against him.
Whether petitioner can raise the issue of its constitutionality belatedly in its motion for reconsideration.
Ruling: The Supreme Court held that the petitioner cannot raise the issue of constitutionality in its motion for reconsideration since it was certainly too late to raise it for the first time at such late stage of proceedings. The constitutional question should be raised at the earliest opportunity such that if not raised in the pleading, it may not be raised in the trial, and if not raised before the trial, it will not be considered on appeal.