Republic of the Philippines

CENTRAL BOARD OF ASSESSMENT APPEALS Manila

FELS ENERGY, INC.,

Petitioner-Appellant,

– versus –

CBAA Case No. L-19 LOCAL BOARD OF ASSESSMENT
APPEALS OF BATANGAS, Appellee,

– and –

LAURO C. ANDAYA, Assessor PROVINCE OF BATANGAS,
Respondent-Appellee,

NATIONAL POWER CORPORATION, Intervenor-Appellant.
x – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – x

R E S O L U T I O N

After an in-depth review of the Motions for Reconsideration filed by

Petitioner-Appellant, Fels Energy, Inc., and that of National Power Corporation

as Intervenor-Appellant, as well as the oppositions thereto and Reply filed by

the Respondent-Appellee and Petitioner-Appellant, respectively, we find no

cogent reason to deviate from our previous resolution promulgated on July 31,

2001 as the issues being raised before us now are but reiterations of what have

already been considered thoroughly in the assailed resolution.

WHEREFORE, in view of the foregoing, Appellant’s Motions for

Reconsideration are hereby DENIED.

SO ORDERED.

Manila, Philippines, 19 October 2001.

(Signed) CESAR S. GUTIERREZ
Chairman

(Signed)
ANGEL P. PALOMARES Member

(Signed) BENJAMIN M. KASALA
Member

Reference: Book VIII, p. 257