Trial Procedure & Demurrer to Evidence

• Plaintiff presents evidence-in-chief.

• Defendant presents evidence-in-chief.

• Plaintiff may present rebuttal evidence.

• Defendant may present sur-rebuttal evidence.

• Modifications to the Order

• Court's discretion to modify in the interest of justice (e.g., to accommodate a witness who is about to leave the country).

• Order of presentation may be varied to ensure a more efficient and expeditious trial, but substantial rights of the parties must be protected.

• Direct examination of plaintiff's witnesses.

• Documentary evidence (contracts, receipts, etc.).

• Object evidence (physical objects relevant to the case).

• Purpose

• To establish the plaintiff's cause of action (e.g., the elements of a breach of contract, negligence, or a claim for damages).

• Relevance

• Evidence must be relevant to the issues in the pleadings.

• Admissibility is governed by the Rules of Evidence.

• Direct examination of defendant's witnesses.

• Documentary evidence.

• Object evidence.

• Purpose

• To refute the plaintiff's claims and the evidence presented in support of those claims.

• To establish any affirmative defenses (e.g., prescription, fraud, payment, or the Statute of Frauds).

• Defendant's claim against a non-party (third party).

• To seek contribution (sharing the liability), indemnity (shifting the entire liability), or other relief, based on the third party's liability to the defendant.

• Procedure

• Filing of a third-party complaint with leave of court.

• Service of summons on the third-party defendant.

• Third-party defendant files an answer to the third-party complaint.

• Relevance in Trial

• Presentation of evidence related to the third-party claim usually follows the presentation of the defendant's evidence, but the court has discretion to determine the order.

• Counterclaim

• Claim by defendant against plaintiff, which may be related or unrelated to the plaintiff's claim.

• Cross-Claim

• Claim by one defendant against a co-defendant, arising out of the same transaction or occurrence as the original action or the counterclaim.

• Rebuttal

• Plaintiff's or original defendant's evidence to counter the new claims raised in the counterclaim or cross-claim.

• Sur-rebuttal

• Defendant to the counterclaim or cross-claim may present evidence to refute the rebuttal evidence.

• Purpose of sur-rebuttal is to meet new matters in the rebuttal.

• Purpose

• To inform the court of the purpose for which the evidence is offered.

• To make the evidence part of the record; the court shall not consider evidence not offered.

• Manner

• Oral offer: Made immediately after the presentation of the evidence.

• Written offer: In cases where documentary or object evidence is voluminous, a written offer is preferred.

• Offer must be made at the time of presentation; otherwise, it is deemed waived.

• Parties stipulate to certain facts to simplify the issues and expedite the trial.

• Also known as a "stipulation of facts."

• Effect

• Facts stipulated are deemed proven and binding on the parties, unless contrary to law, morals, or public policy.

• Limits the scope of the evidence to be presented.

• Court's Role

• Ensure that the stipulation does not violate the law, morals, or public policy.

• May ask parties to clarify stipulations.

• Hearing Days - Days and times set by the court for the trial or hearing of the case.

• Adjournment - Temporary suspension of a hearing until a later time on the same day or a subsequent day.

• Postponement - Rescheduling of the hearing to a later date.

• Grounds for Postponement - Valid reasons, such as:

  • Illness of a party or counsel.

  • Unavailability of a material witness.

  • Unexpected events preventing a party from attending.

  • Court's discretion: Granted upon meritorious grounds.

• Presentation of testimonial evidence: Direct examination, cross-examination, re-direct examination, and re-cross examination of witnesses.

• Presentation of documentary evidence: Marking, identification, and authentication of exhibits.

• Presentation of object evidence: Marking, identification, and examination of exhibits.

• Court's Role

• To rule on the admissibility of evidence based on the Rules of Evidence.

• To ensure orderly procedure and compliance with the rules.

• To protect the rights of the parties.

• Jurisdiction

• A specialized court with exclusive appellate jurisdiction over tax-related cases.

• Appeals from decisions of the Commissioner of Internal Revenue.

• Appeals from decisions of the Commissioner of Customs.

• Local tax cases.

• Rules of Procedure

• CTA has its own rules of procedure, which are specific to tax matters.

• The Rules of Court apply suppletorily in cases not covered by the CTA Rules.

• Commissioner - A person appointed by the court to receive evidence and submit a report to the court.

• Also known as a "hearing officer" or "receiver" in some contexts.

• When Consent is Not Required

• When a question of fact, other than the condition of the account between the parties, is involved that requires extensive examination of records or accounts, or to elicit testimony.

• Example: Determination of just compensation in expropriation cases.

• Court's Order

• Directing the commissioner to perform specific tasks, as defined in the order of reference.

• Scope

• Define the issues to be investigated and reported on by the commissioner.

• Specify the powers granted to the commissioner.

• Set the deadline for the submission of the commissioner's report.

• Authority to:

• Conduct hearings or take evidence.

• Receive evidence, both oral and documentary.

• Administer oaths to witnesses.

• Examine witnesses through direct and cross-examination.

• Require the production of documents and other evidence.

• Prepare a report containing findings of fact, conclusions of law, and recommendations to the court.

• Oath

• Commissioner must take an oath or affirmation to faithfully and impartially perform their duties.

• Compensation

• Determined by the court, considering the nature and complexity of the task, the time involved, and the commissioner's qualifications.

• Paid by the parties in such proportion as the court may direct.

• Procedure

• Hearings are conducted in a similar manner to court trials, following the rules of evidence and procedure.

• Parties and their counsel appear before the commissioner to present their respective evidence.

• Witnesses are examined and cross-examined.

• Commissioner keeps a record of the proceedings.

• Findings of fact based on the evidence presented.

• Conclusions of law, applying the relevant legal principles to the facts.

• Recommendations to the court, which may include proposed solutions or a proposed judgment.

• The report should be detailed, clear, and well-organized.

• Notice

• Parties are notified by the clerk of court of the filing of the commissioner's report, usually with copies furnished to the parties.

• Objections

• Parties may file written objections to the report within a specified period, stating the grounds for their objections.

• Objections must be specific, identifying the particular findings or conclusions being challenged and the reasons for the challenge.

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