Friday, January 20, 2012

Day 4 : Analysis

Several officials of government agencies were made to appear and testify on the alleged property of the person on trial. It was just appropriate, at least for the prosecution, that the registers of deed concerned were subpoenaed together with the certified copy of each of the titles under consideration in order that they may be marked and identified accordingly.

Connecting these documents to the charges in the complaint and making them admitted in evidence against the person on trial would be another matter which is for the prosecution to prove and work on. Actually admitting them is for the court to decide on, and their appreciation for or against the person on trial would be another matter.

In ordinary court proceedings, public documents are usually admitted as to their existence, BUT as to whether the contents thereof are true – then that can be an issue with its concomitant consequences. For instance, a deed of absolute sale was simulated by making it appear that a person (say a father or a mother) sold the property to another (say an heir, like a son or a daughter), whereas the truth of the matter is that it was merely given as part of an inheritance. In which case, the sale may be disregarded and included in the collation of property in the case of, say, intestate proceedings where all those given to all the heirs are listed as part of the community of property to be distributed as inheritance. Hence, it was not true that a sale was concluded or consummated, obviously for want of a consideration and obviously there were “intentions” why such document was designated as such.

The Bureau of Internal Revenue was supposed to bring several documents in its possession which will show the transactions of the persons in trial. These may be voluminous and a short notice would certainly not enable it to produce them. Hence, The BIR Commissioner asked for time. These documents would consist of income tax returns and other BIR forms used in the course of various transactions including proofs of payment of taxes, among others.

With the SALN, certificates of title, ITR and other tax documents – the next step would be to reconcile all the contents of these documents to each other, and if they consistently and appropriately connect each and every item indicated, then the court would then have a full grasp of evidence that will guide them in arriving at a decision on any of the charges in the complaint.

The defense will then be placed in a position where it has to explain any discrepancy or inconsistency in any entry found in any of the document. It can resort to technicalities but just the same, at the rate the proceedings are progressing, the court is really interested with the truth.

So be it.