JUANITO C. PILAR, Petitioner,

Vs.

COMMISSION ON ELECTIONS, Respondent.

G.R. No. 115245, July 11, 1995

Facts:

Juanito C. Pilar filed his certificate of candidacy for the position of member of the Sangguniang Panlalawigan of the province of Isabela. However, three days later. He withdrew his certificate of candidacy. As a result, respondent Commission imposed a fine of ₱ 10,000.00 for failure to file his statement of contributions and expenditures. Petitioner contends that it is clear from the law that the candidate must have entered the political contest, and should have either won or lost.

Section 14 of R.A. No. 7166 provides that: Statement of Contributions and Expenditures. Effect of Failure to file statement. Every candidate and treasurer of the political party shall within 30 days after the day of the election, file in duplicate with the officers of the commission, the full, true and itemized statement of all contributions and expenditures in connection with the election.

Resoluti…