3roads-right-of-way, and that Senator Villar did not only negotiate contracts with the government,but he also negotiated for the sale of his properties at a grossly overpriced amount to the gravedamage and prejudice of the Filipino people.Senator Madrigal submitted a Deed of Absolute Sale, whereby Brittany Corporation(formerly Azalea Real Estate Corporation) sold to the government a property under TransferCertificate of Title (TCT) No. 18701 with an area of 22,543 square meters for ninety-two millionthree hundred twenty-five thousand pesos (P 92,325,000.00) or for fifteen thousand pesos(P15,000.00) per square meter, when, according to Senator Madrigal, the sale of an adjacentproperty in the same location, not owned by Senator Villar and likewise affected by the realignedC-5 Road, was bought by the government for only four thousand pesos (P 4,000.00) per squaremeter.Senator Madrigal submitted the General Information Sheet of Brittany Corporationshowing that its stockholders are Vista Land and Lifescapes, Inc., Adelfa Properties, Inc. andManuel Paolo A. Villar, who, according to Senator Madrigal, is the son of Senator Villar.Senator Madrigal also submitted the General Information Sheets of: (a) Vista Land andLifescapes, Inc., which shows that it is owned by Adelfa Properties, Inc. and the sons of SenatorVillar, namely, Manuel Paolo A. Villar and Mark A. Villar; and, (b) Adelfa Properties, Inc.,which shows that it is owned by Senator Villar and his wife, Congresswoman Cynthia A. Villar.Senator Madrigal further claimed that the zonal valuation of the Bureau of InternalRevenue for properties in Barangay San Dionisio, Parañaque City ranges only from a minimumof four thousand pesos (P 4,000.00) for residential properties to a maximum of eleven thousandpesos (P 11,000.00) for commercial properties.Senator Madrigal also claimed that lots of Adelfa Properties, Inc. acquired for roads-right-of-way were bought at the overpriced amount of thirteen thousand pesos (P 13,000.00) persquare meter when the assessed value of the property was only pegged at one thousand fivehundred pesos (P 1,500.00) per square meter.Senator Madrigal cited the lots of Masaito Development Corporation acquired for roads-right-of-way, which were bought at thirty thousand pesos (P 30,000.00) per square meter by thegovernment, when the zonal valuation for properties in Barangay San Dionisio, Parañaque Citywhere the said lots were located ranged from four thousand pesos (P 4,000.00) to eleventhousand pesos (P 11,000.00) only.According to Senator Madrigal, Masaito Development Corporation has a memorandumof agreement with Adelfa Properties, Inc. whereby the latter was granted the right to collect suchproceeds of the expropriation as indeed Adelfa Properties, Inc. had done through its Senior Vice-President and General Manager, Anastacio Adriano, Jr. when the latter received on 17 December2004 the amount of twenty-five million pesos (P 25,000,000.00) as partial proceeds for the lotsof Masaito Development Corporation acquired for roads-right-of-way. Senator Madrigal allegedthat the payment for this P 25,000,000.00 came from the funds that Senator Villar proposed in2004 through his Priority Development Assistance Fund (PDAF).Senator Madrigal further alleged that Senator Villar surreptitiously inserted an extra twohundred million pesos (P 200,000,000.00) into the 2008 General Appropriations Act (RepublicAct No. 9498) for the “Construction of C-5 Road Extension from SLEX to Sucat Road includingROW,” when this project had already an allocation of another two hundred million pesos(P200,000,000.00).