SECTION 231. Action to Contest Forfeiture of Chattel.

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In case of the seizure of personal property under claim
of forfeiture, the owner desiring to contest the validity of
the forfeiture may, at any time before sale or destruction
of the property, bring an action against the person
seizing the property or having possession thereof to
recover the same, and upon giving proper bond, may
enjoin the sale; or after the sale and within six (6)
months, he may bring an action to recover the net
proceeds realized at the sale.
SEC. 215. Forfeiture to Government for Want of
Bidder. - In case there is no bidder for real property
exposed for sale as herein above provided or if the
highest bid is for an amount insufficient to pay the taxes,
penalties and costs, the Internal Revenue Officer
conducting the sale shall declare the property forfeited to
the Government in satisfaction of the claim in question
and within two (2) days thereafter, shall make a return of
his proceedings and the forfeiture which shall be spread
upon the records of his office. It shall be the duty of the
Register of Deeds concerned, upon registration with his
office of any such declaration of forfeiture, to transfer the
title of the property forfeited to the Government without
the necessity of an order from a competent court.
Within one (1) year from the date of such forfeiture, the
taxpayer, or any one for him may redeem said property
by paying to the Commissioner or the latter's Revenue
Collection Officer the full amount of the taxes and
penalties, together with interest thereon and the costs of
sale, but if the property be not thus redeemed, the
forfeiture shall become absolute.
1. yao ka sin vs Commissioner of customs

2. habawel vs CTA
COURT OF TAX APPEALS (CTA) HAS NO APPELLATE
JURISDICTION OVER DECISIONS OF THE REGIONAL TRIAL
COURT (RTC) INVOLVING REAL PROPERTY TAXES.
Real property tax, being an ad valorem tax, could not be
treated as a local tax. Hence, Section 7(a)(3) of Republic Act
No. 9282 giving the CTA jurisdiction over decision, orders, or
resolutions of the RTC in cases involving local taxes does not
apply.
3. republic vs abella
Sections 7 and 11 of Republic Act
1125."
1
Hence, toquote further from such brief,
"as a necessary consequence of the fact that the
assessment herein has already become final,
executory and demandable it must likewise follow
that no defense raised by the defendant taxpayer
which tends to question the assessment involved
should be entertained by the trial courts."
4. customs vs alikpala
Nowhere does the law expressly vest in the Court of Tax
Appeals original jurisdiction to issue writs of prohibition
or injunction independently of, and apart from, an
appealed case. The writ of prohibition or injunction that it
may issue under the provisions of section 11, Republic
Act No. 1125, to suspend the collection of taxes, is
merely ancillary to and in furtherance of its appellate
jurisdiction in the cases mentioned in section 7 of the
Act. The power to issue the writ exists only in cases
appealed to it. This is reflected in the explanatory note of
the bill (House No. 175), creating the Court of Tax
Appeal.
5. team pacific vs Daza
The rule is settled that, as a special civil action, certiorari is
available only if the following essential requisites concur:
(1) it must be directed against a tribunal, board, or officer
exercising judicial or quasi-judicial functions; (
2) the tribunal, board, or officer must have acted without or
in excess of jurisdiction or with grave abuse of discretion
amounting to lack or excess of jurisdiction; and,
(3) there is no appeal nor any plain, speedy, and adequate
remedy in the ordinary course
oflaw. Judicial function entails the power to determine what t
he law is and what the legal rights of theparties are, and then
undertakes to determine these questions and adjudicate
upon the rights of the parties.
Quasi-judicial function, on the other hand, refers to the
action and discretion of public administrative officers or
bodies, which are required to investigate facts or ascertain
the existence off acts, hold hearings, and draw conclusions
from them as a basis for their official action and to exercise
discretion of a judicial nature.
6.