Practice question
After denial of its first Division reconsideration motion, a civil litigant files an ordinary prohibited second motion and lets the En Banc petition period pass. It claims the second motion preserved review automatically. Which is correct?
- A prohibited second motion cannot be assumed to preserve the appeal period
- Every second motion creates a fresh appeal
- The litigant may indefinitely repeat motions
- The first denial loses all effect
- The En Banc appeal is unnecessary forever
Legal references
- Revised Rules of the Court of Tax Appeals, A.M. No. 05-11-07-CTA, Rules 8, 9, 15 and 16: https://lawphil.net/courts/supreme/am/am_05_11_07_cta_2005.html
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