Who is to blame, the hotel owner or the government?

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15 were killed on fire in a burning pension house in Tuguegarao City, Philippines on Dec.19,2010. Nine of them were newly graduates of nursing and about to take their board exam on Monday, Dec. 20. The hotel owner's family were also killed in the incident. Many assumptions were discovered for the cause of fire. But the most annoying things were, the fire didn't stop from spreading because the firemen arrived late due to their christmas party and the fact that the hotel's building permit have not been approved (for about one year from its filing date) because the government agency assigned haven't inspect the business place. The Hotel owner said to the victims' families not to put all the accountability to their shoulder because he said they also have family members died and they do have the proof that they apply for legitimacy of their operation. For you, who would be blame for this incident? Thanks for your answers...