Practice question
The applicant asks the CTA to decide suspension solely from counsel’s assertions while opposing evidence is disputed. What does Rule10 contemplate at the hearing?
- Both parties submit their respective evidence
- Only the movant may ever be heard
- No facts can be examined
- The result is decided by the largest tax bill
- The court must accept every allegation as proven
Legal references
- Revised CTA Rules: https://lawphil.net/courts/supreme/am/am_05_11_07_cta_2005.html Rule10 Sections3–7.
- Spouses Pacquiao v CTA GR213394 April6,2016 MAIN: https://lawphil.net/judjuris/juri2016/apr2016/gr_213394_2016.html MAIN evidence-dependent determination.
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