D2a - 2 Alcaraz v. Tangga-An
D2a - 2 Alcaraz v. Tangga-An
D2a - 2 Alcaraz v. Tangga-An
Tangga-an
GR No. 128568
April 9, 2003
CORONA, J.:
FACTS:
Virginia Tangga-an (Virginia) is the mother of herein respondents. Virginia allegedly leased
a residential building located at Hipodromo, Cebu City. The lease only pertained to the building and
did not include the lot as it was owned by the National Housing Authority (NHA). The lot was leased
to Spouses Reynaldo and Esmeralda Alcaraz (Sps. Alcaraz), herein petitioners.
The least was to last 5 years at P4,000 a month. The lease began on Nov 22, 1991 but starting
Nov 1993, Sps. Alcaraz refused to pay rent despite multiple demands made by Virgina. Hence a
complaint was filed before the MTC.
Sps. Alcaraz alleged that the property was already owned by Virgilio Tangga-an (Virgilio)
son and brother of the respondents herein. That Virgilio acquired such property which resulted in
the cancellation of the contract, hence cancelling the lease between Virginia and Sps. Alcaraz.
Thereafter, they allege that they have been paying Virgilio as the new owner.
HELD:
1. NO, they are not conclusive proof of ownership however they are nevertheless, they are
good indicia of possession in the concept of owner for no one in his right mind would be paying
taxes for a property that is not in his actual or at least constructive possession. They constitute at
least proof that the holder has a claim of title over the property. The voluntary declaration of a piece
of property for taxation purposes manifests not only one’s sincere and honest desire to obtain title
to the property and announces his adverse claim against the State and all other interested parties,
but also the intention to contribute needed revenues to the Government. Such an act strengthens
one’s bona fide claim of acquisition of ownership.
2. No. Section 2, Rule 131 of the Rules of Court provides as a conclusive presumption that:
Sec. 2. Conclusive presumptions. The following are instances of conclusive presumptions:
(a) Whenever a party has, by his own declaration, act, or omission, intentionally and deliberately
led another to believe a particular thing true, and to act upon such belief, he cannot, in any litigation
arising out of such declaration, act or omission, be permitted to falsify it;
After recognizing the validity of the lease contract for two years, the petitioner spouses are
barred from alleging the automatic cancellation of the contract on the ground that the respondents
lost ownership of the house after Virgilio acquired title over the lot.