Is a Motion for Reconsideration from the decision of a division of the Court of Tax Appeals mandatory prior to elevating the case to the Court of Tax Appeals en banc?
YES. The use of the term “must” clearly indicates that the requirement is mandatory and not merely directory. There is no exigent and persuasive reason (such as relieving a litigant of injustice) to relax the rules in this case.
Musikatorni is a musical project by Atty. Ranny Randolf B. Libayan, known for its original song compositions that blend insightful lyrics with captivating melodies. The project features a variety of songs, including "Halang Ang Hinahalal," "Ayuda Nation," and "Pamily Bisnis Ang Political Dynasty," which address social and political issues with a unique musical twist.
Musikatorni's music is characterized by its thought-provoking themes and powerful delivery, making it a standout in the music scene. The project has gained a following for its ability to connect with listeners through its meaningful content and engaging sound.
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