LVM CONSTRUCTION CORPORATION, represented by its Managing Director, ANDRES

CUA LAO, Petitioner,
(R", Respondents.
PERE#, J.:
Filed pursuant to Rule 45 of the 1! Rules of Civil Pro"edure, the petition for revie# on
"ertiorari at $en"h see%s the reversal of the &' Septe($er &))! De"ision
rendered $* the then
+hirteenth Division of the Court of ,ppeals -C,. in C,/0.R. SP No. 4'4,
the de"retal portion
of #hi"h states1
23EREFORE, pre(ises "onsidered, the assailed De"ision dated ,pril &4, &))4 of the
Constru"tion Industr* ,r$itration Co((ission in CI,C Case No. &5/&))5 is here$* ,FFIR5ED.
+he Fa"ts
Petitioner 785 Constru"tion Corporation -785. is a dul* li"ensed "onstru"tion fir( pri(aril*
en9a9ed in the "onstru"tion of roads and $rid9es for the Depart(ent of Pu$li" 2or%s and
3i9h#a*s -DP23.. ,#arded the "onstru"tion of the ,rterial Road 7in% Develop(ent Pro:e"t in
Southern 7e*te -the Pro:e"t., 785 su$/"ontra"ted appro;i(atel* 6)< of the "ontra"t a(ount
#ith the =oint 8enture "o(posed of respondents F.+. San"he> Corporation -F+SC., So"or
Constru"tion Corporation -SCC. and ?i(#a Constru"tion Develop(ent Corporation -?CDC.. For
the "ontra"t pri"e of P),)41,1!.&5 #hi"h #as later on redu"ed to P'4,61',4!'.6',
the =oint
8enture a9reed to underta%e "onstru"tion of the portion of the Pro:e"t startin9 fro( Sta. 154 @
&1).&) to Sta. 14) @ 4').)). 2ith 785 as the Contra"tor and the =oint 8enture as Su$/
Contra"tor, the &! Nove($er 14 Su$/Contra"t ,9ree(ent
e;e"uted $* the parties pertinentl*
provided as follo#s1
6. +hat pa*(ent to the SAB/CON+R,C+OR shall $e on ite( of #or% a""o(plished in
the su$/"ontra"ted portion of the pro:e"t at a#arded unit "ost of the pro:e"t less NINE
PERCEN+ -<.. +he SAB/CON+R,C+OR shall issue a BIR re9istered re"eipt to the
4. +en per"ent -1)<. retention to $e dedu"ted for ever* $illin9 of su$/"ontra"tor as
pres"ri$ed under the +ender Do"u(ents.
; ; ; ;
16. +he pa*(ent to the SAB/CON+R,C+OR shall $e (ade #ithin seven -!. da*s after
the "he"% issued $* DP23 to CON+R,C+OR has alread* $een (ade 9ood.
For #or% rendered in the pre(ises, there is no dispute re9ardin9 the fa"t that the =oint 8enture
sent 785 a total of &! Billin9s. For Billin9 Nos. 1 to &4, 785 paid the =oint 8enture the total su(
of P'),414,4!.1& and retained the su( of P',)41,44.! $* #a* of the 1)< retention stipulated
in the Su$/Contra"t ,9ree(ent.
For Billin9 No. &! in the su( of P5,)6,!').4, on the other
hand, 785 paid the =oint 8enture the partial su( of P&,544,64. on 61 5a* &))1,
that it had not *et $een full* paid $* the DP23.

3avin9 "o(pleted the su$/"ontra"ted #or%s, the
=oint 8enture su$seCuentl* de(anded fro( 785 the settle(ent of its unpaid "lai(s as #ell as
the release of (one* retained $* the latter in a""ordan"e #ith the Su$/Contra"t ,9ree(ent. In a
letter dated 14 5a* &))1, ho#ever, 785 apprised the =oint 8enture of the fa"t that its auditors
have $elatedl* dis"overed that no dedu"tions for E/8,+ had $een (ade fro( its pa*(ents on
Billin9 Nos. 1 to &4 and that it #as, as a "onseCuen"e, 9oin9 to dedu"t the '.5< pa*(ents for
said ta; fro( the a(ount still due in the pre(ises.
In its 14 =une &))1 Repl*, the =oint 8enture
"lai(ed that, havin9 issued Offi"ial Re"eipts for ever* pa*(ent it re"eived, it #as lia$le to pa*
1)< 8,+ thereon and that 785 "an, in turn, "lai( therefro( an eCuivalent input ta; of 1)<.
2ith its "lai(s still unpaid despite the lapse of (ore than four -4. *ears fro( the "o(pletion of
the su$/"ontra"ted #or%s, the =oint 8enture, thru its 5ana9in9 Dire"tor, Fortunato O. San"he>,
=r., filed a9ainst 785 the 6) =une &))5 "o(plaint for su( of (one* and da(a9es #hi"h #as
do"%eted $efore the Constru"tion Industr* ,r$itration Co((ission -CI,C. as CI,C Case No. &5/
3avin9 su$(itted a Bill of Parti"ulars in response to 785Ds (otion therefor,
the =oint
8enture #ent on to file an ,(ended Co(plaint dated &6 De"e($er &))5 spe"if*in9 its "lai(s as
follo#s1 -a. P',)41,44.!6 as retention (onies for Billin9 Nos. 1 to &4E -$. P6,65','45.! as
unpaid $alan"e on Billin9 No. &!E -". P4,1'4,5!).!1 as interest on unpaid retention (one*
"o(puted at 1&< per annu( re"%oned fro( 4 ,u9ust 1 up to 1 =anuar* &))4E and
-d. P5,645,4!!.!) as interest at 1&< per annu( on dela*ed pa*(ent of (onies "olle"ted fro(
DP23 on Billin9 Nos. 1 to &4. In addition, the =oint 8enture sou9ht inde(nit* for attorne*Ds fees
eCuivalent to 1)< of the a(ount "olle"ted andFor in a su( not less thanP1,))),))).)).
In its &1 O"to$er &))5 ,ns#er #ith Co(pulsor* Counter"lai(, 785 (aintained that it did not
release the 1)< retention for Billin9 Nos. 1 to &4 on the 9round that it had *et to (a%e the
"orrespondin9 '.5< dedu"tions for E/8,+ #hi"h the =oint 8enture should have paid to the
Bureau of Internal Revenue -BIR. and that there is, as a "onseCuen"e, a need to offset the su(s
"orrespondin9 thereto fro( the retention (one* still in its possession. 5oreover, 785 alle9ed
that the =oint 8entureDs "lai(s failed to ta%e into "onsideration its o#n outstandin9 o$li9ation in
the total a(ount of P&1,!6!,)4.)5, representin9 the liCuidated da(a9es it in"urred as a
"onseCuen"e of its dela*s in the "o(pletion of the pro:e"t. In addition to said liCuidated
da(a9es, 785 pra*ed for the 9rant of its "ounter"lai(s for e;e(plar* da(a9es and attorne*Ds
In its & =anuar* &))4 supple(ental ans#er, 785 li%e#ise ar9ued that the =oint 8entureDs
pra*er for i(position of 1&< interest on the retention (one* and the $alan"e of Billin9 No. &! is
$ereft of fa"tual and le9al $ases sin"e no interest #as stipulated in the partiesD a9ree(ent and it
#as :ustified in refusin9 the release of said su(s "lai(ed.
2ith the partiesD assent to the 1 De"e($er &))5 +er(s of Referen"e #hi"h identified, a(on9
other (atters, the issues to $e resolved in the "ase,
the CI,C pro"eeded to re"eive the partiesD
eviden"e in support of their respe"tive "auses. On &4 ,pril &))4, the CI,C rendered its de"ision
9rantin9 the =oint 8entureDs "lai(s for the pa*(ent of the retention (one* for Billin9 Nos. 1 to &4
as #ell as the interest thereon and the unpaid $alan"e $illin9 fro( 4 ,u9ust 1 to 1 =anuar*
&))4 in the a99re9ate su( of P11,6)!,444.4'. Dis"ountin9 the "ontra"tual and le9al $ases for
785Ds "lai( that it had the ri9ht to offset its E/8,+ pa*(ents fro( the retention (one* still in its
possession, the CI,C ruled that the 8,+ dedu"tions the DP23 (ade fro( its pa*(ents to 785
#ere for the #hole pro:e"t and alread* in"luded all its supplies and su$"ontra"tors. Instead of
#ithholdin9 said retention (one*, 785 #as deter(ined to have G to its "redit and for its use G
the input 8,+ "orrespondin9 to the 1)< eCuivalent 8,+ paid $* the =oint 8enture $ased on the
BIR/re9istered offi"ial re"eipts it issued. Findin9 that the dela*s in"urred $* the =oint 8enture
#ere :ustified, the CI,C li%e#ise denied 785Ds "ounter"lai( for liCuidated da(a9es for la"% of
"ontra"tual $asis.
Elevated $* 785 to the C, throu9h a petition for revie# filed pursuant to Rule 46 of the 1!
Rules of Civil Pro"edure,
the CI,CDs de"ision #as affir(ed in toto in the herein assailed
De"ision dated &' Septe($er &))! rendered $* said "ourtDs +hirteenth Division in C,/0.R. SP
No. 4'4.
In upholdin9 the CI,CDs re:e"tion of 785Ds insisten"e on the offsettin9 of E/8,+
pa*(ents fro( the retention (one*, the C, ruled as follo#s1
Clearl*, there #as no provision in the Su$/Contra"t ,9ree(ent that #ould hold San"he> lia$le for
E8,+ on the a(ounts paid to it $* 785. ,s pointed out $* the CI,C in its ,#ard, Hthe "ontra"t
do"u(ents provide onl* for the pa*(ent of the a#arded "ost of the pro:e"t less <. ,n* other
dedu"tion (ust $e "learl* stated in the provisions of the "ontra"t or upon a9ree(ent of the
parties. ;;; +he tri$unal finds no provision that E8,+ #ill $e dedu"ted fro( the su$/"ontra"tor.
;;; If Ithe =oint 8entureJ should pa* or share in the pa*(ent of the E8,+, it (ust $e "learl*
defined in the su$/"ontra"t a9ree(ent.D
Elu"idatin9 further, CI,C pointed out that San"he>, under the "ontra"t #as reCuired to issue
offi"ial re"eipts re9istered #ith the BIR for ever* pa*(ent 785 (a%es for the pro9ress $illin9s,
#hi"h it did. For these offi"ial re"eipts issued $* San"he> to 785, San"he> alread* paid 1)<
8,+ to the BIR, thus1 H+he 8,+ 7a# is ver* "lear. Ever*one (ust pa* 1)< 8,+ $ased on their
issued offi"ial re"eipts. +hese re"eipts (ust $e offi"ial re"eipts and re9istered #ith the BIR.
Respondent -785. (ust pa* its output 8at $ased on its re"eipts. Co(plainant -San"he>. (ust
also pa* output 8,+ $ased on its re"eipts. +he la# ho#ever allo# ea"h entit* to dedu"t the input
8,+ $ased on the offi"ial re"eipts issued to it. Clearl*, therefore, respondent I785J, has to its
"redit the 1)< output 8,+ paid $* "lai(ant I=oint 8entureJ $ased on the offi"ial re"eipts issued
to it. Respondent I785J "an use this input 8,+ to offset an* output 8,+ respondent I785J (ust
pa* for an* of its other pro:e"ts.K
785Ds (otion for re"onsideration of the fore9oin9 de"ision #as denied for la"% of (erit in the
C,Ds &4 Fe$ruar* &))' Resolution,
hen"e, this Rule 45 petition for revie# on "ertiorari.
+he Issues
785 ur9es the 9rant of its petition for revie# upon the follo#in9 errors i(puted a9ainst the C,, to
REPAB7IC ,C+ '4&4, O+3ER2ISE ?NO2N ,S +3E N,+ION,7 IN+ERN,7
+he CourtDs Rulin9
+he petition is $ereft of (erit.
For la"% of an* stipulation re9ardin9 the sa(e in the partiesD Su$/Contra"t ,9ree(ent, #e find
that the C, "orre"tl* $rushed aside 785Ds insisten"e on dedu"tin9 its supposed E/8,+
pa*(ents fro( the retention (one* de(anded $* the =oint 8enture. Indeed, a "ontra"t
"onstitutes the la# $et#een the parties #ho are, therefore, $ound $* its stipulations
#hen "ou"hed in "lear and plain lan9ua9e, should $e applied a""ordin9 to their literal
+hat there #as no a9ree(ent re9ardin9 the offsettin9 ur9ed $* 785 (a* li%e#ise $e
readil* 9leaned fro( the partiesD "onte(poraneous and su$seCuent a"ts #hi"h are 9iven
pri(ordial "onsideration in deter(inin9 their intention.
+he re"ord sho#s that, e;"ept for
dedu"tin9 su(s "orrespondin9 to the 1)< retention a9reed upon, < as "ontin9en"* on su$/
"ontra"t, 1< #ithholdin9 ta; and su"h other ite(i>ed (is"ellaneous e;penses, 785 settled the
=oint 8entureDs Billin9 Nos. 1 to &4 #ithout an* (ention of dedu"tions for the E/8,+ pa*(ents it
"lai(s to have advan"ed.
It #as, in fa"t, onl* on 14 5a* &))1 that 785Ds 5ana9in9 Dire"tor,
,ndres C. 7ao, apprised the =oint 8enture in #ritin9 of its intention to dedu"t said pa*(ents,
If *ou #ould re"all, durin9 our last (eetin9 #ith Deput* Pro:e"t 5ana9er of the DP23/P=37,
En9. =i((* +. Chan, last 5ar"h &))1 at the P=37 Offi"e in Palo, 7e*te, our "o(pan* (ade a
"o((it(ent to pa* up to < a""o(plish(ent and release the retention (one* up to the &6rd
partial $illin9 after re"eipt $* our "o(pan* of the &!th partial $illin9 fro( =BIC and 0OP relative
to the a$ove (entioned pro:e"t.
5u"h as our "o(pan* #ants to "o(pl* #ith said "o((it(ent, our auditors re"entl* dis"overed
that all pa*(ents (ade $* us to *our =oint 8enture, relative to the a$ove (entioned pro:e"t #ere
(ade #ithout the "orrespondin9 dedu"tion of the E/8,+ of '.5)< ; 1)F11, #hi"h *our =oint
8enture should have paid to the BIR. Re"ords #ould sho# that fro( $illin9 nu($er 1 up to &4,
no dedu"tions for E/8,+ #ere (ade. ,s a (atter of fa"t, our "o(pan* #as the one #ho
shouldered all pa*(ents due for the E/8,+ #hi"h should have $een dedu"ted fro( the
pa*(ents (ade $* us to *our =oint 8enture. Cop* of the pa*(ents (ade $* our "o(pan* to the
BIR relative to the E/8,+ is hereto atta"hed as ,nne; K1K for *our perusal and read* referen"e.1avvphi1
+his $ein9 the "ase and to offset the advan"es (ade $* our "o(pan*, #e #ould li%e to infor(
*ou that our "o(pan* #ould dedu"t the pa*(ents (ade for E/8,+ to the a(ount due to *our
=oint 8enture. Onl* $* doin9 so, #ould our advan"es $e settled and liCuidated. 2e hope that our
auditor and *our auditor "an dis"uss this (atter to avoid an* possi$le "onfli"t re9ardin9 this
Fro( the fore9oin9 letter, it is evident that 785 unilaterall* $roa"hed its intention of dedu"tin9
the su$:e"t E/8,+ pa*(ents onl* on 15 5a* &))1 or lon9 after the pro:e"tDs "o(pletion on =ul*
In the a$sen"e of an* stipulation thereon, ho#ever, the C, "orre"tl* disallo#ed the
offsettin9 of said su(s fro( the retention (one* undou$tedl* due the =oint 8enture. Courts are
o$li9ed to 9ive effe"t to the partiesD a9ree(ent and enfor"e the "ontra"t to the letter.
+he rule is
settled that the* have no authorit* to alter a "ontra"t $* "onstru"tion or to (a%e a ne# "ontra"t
for the partiesE their dut* is "onfined to the interpretation of the one #hi"h the parties have (ade
for the(selves, #ithout re9ard to its #isdo( or foll*. Courts "annot suppl* (aterial stipulations,
read into the "ontra"t #ords it does not "ontain
or, for that (atter, read into it an* other intention
that #ould "ontradi"t its plain i(port.
+his is parti"ularl* true in this "ase #here, in addition to the
dearth of a (eetin9 of (inds $et#een the parties, their "onte(poraneous and su$seCuent a"ts
fail to *ield an* intention to offset the said E/8,+ pa*(ents fro( the retention (one* still in
785Ds possession.lawphi 1
In ta%in9 e;"eption to the C,Ds affir(an"e of the CI,CDs re:e"tion of its position for la"% of
"ontra"tual $asis, 785 ar9ues that the =oint 8entureDs lia$ilit* for E/8,+ as an entit* that renders
servi"es in the "ourse of trade or $usiness need not $e stated in the Su$/Contra"t ,9ree(ent
"onsiderin9 that it is an o$li9ation i(posed $* la# #hi"h for(s part of, and is read into, ever*
,s "orre"tl* ar9ued $* the =oint 8enture, ho#ever, there are t#o -&. "ontra"ts under
the fa"tual (ilieu of the "ase1 the (ain "ontra"t DP23 entered into #ith 785 for the "onstru"tion
of the ,rterial Road 7in% Develop(ent Pro:e"t in Southern 7e*te and the Su$/Contra"t
,9ree(ent the latter in turn "on"luded #ith the =oint 8enture over 6)< of said pro:e"tDs "ontra"t
a(ount. ,s the entit* #hi"h dire"tl* dealt #ith the 9overn(ent insofar as the (ain "ontra"t #as
"on"erned, 785 #as itself reCuired $* la# to pa* the '.5< 8,+ #hi"h #as #ithheld $* the
DP23 in a""ordan"e #ith Repu$li" ,"t No. '4&4
or the +a; Refor( ,"t of 1! as #ell as the
National Internal Revenue Code of 1! -NIRC.. Se"tion 114 -C. of said la# provides as follo#s1
+Se"tion 114. Return and Payment of Value-Added Tax. G
; ; ; ;
-C. Withholding of Creditable Value-added Tax. / +he 0overn(ent or an* of its politi"al
su$divisions, instru(entalities or a9en"ies, in"ludin9 9overn(ent/o#ned or /"ontrolled
"orporations -0OCCs. shall, $efore (a%in9 pa*(ent on a""ount of ea"h pur"hase of 9oods fro(
sellers and servi"es rendered $* "ontra"tors #hi"h are su$:e"t to the value/added ta; i(posed in
Se"tions 1)4 and 1)' of this Code, dedu"t and #ithhold the value/added ta; due at the rate of
three per"ent -6<. of the 9ross pa*(ent for the pur"hase of 9oods and si; per"ent -4<. on
9ross re"eipts for servi"es rendered $* "ontra"tors on ever* sale or install(ent pa*(ent #hi"h
shall $e "redita$le a9ainst the value/added ta; lia$ilit* of the seller or "ontra"tor1 Provided,
ho#ever, +hat in the "ase of 9overn(ent pu$li" #or%s "ontra"tors, the #ithholdin9 rate shall $e
ei9ht and one/half per"ent -'.5<.1 Provided, further, +hat the pa*(ent for lease or use of
properties or propert* ri9hts to nonresident o#ners shall $e su$:e"t to ten per"ent -1)<.
#ithholdin9 ta; at the ti(e of pa*(ent. For this purpose, the pa*or or person in "ontrol of the
pa*(ent shall $e "onsidered as the #ithholdin9 a9ent.K
For the Su$/Contra"t ,9ree(ent, on the other hand, respondent F. San"he> Constru"tion, a"tin9
on $ehalf of the =oint 8enture, issued BIR/re9istered re"eipts for the su(s paid $* 785 for
Billin9 Nos. 1 to &4, indi"atin9 the total a(ount paid $* the latter, the retention fee dedu"ted
therefro( and the ta; due thereon.
+hese #ere in "onsonan"e #ith para9raph 6 of the Su$/
Contra"t ,9ree(ent #hi"h, after statin9 that 785Ds pa*(ent shall K$e on ite( of #or%
a""o(plished in the su$/"ontra"ted portion of the pro:e"t a#arded unit "ost of the pro:e"t less
NINE PERCEN+ -<.,K si(pl* provided, that K-t.he SAB/CON+R,C+OR shall issue a BIR
re9istered re"eipt to the CON+R,C+OR.K
,s the 8,+/re9istered person, on the other hand,
Fortunato +. San"he>, Sr.
also filed the "orrespondin9 5onthl* 8,+ De"larations
#ith the BIR
#hi"h, $* the(selves, are eviden"e of the =oint 8entureDs 8,+ lia$ilit* for 785Ds pa*(ents on its
$illin9s. In fi;in9 the $ase of the ta;, the first para9raph , Se"tion 1)' of the NIRC provides that shall $e levied assessed and "olle"ted, a value/added ta; eCuivalent to ten per"ent
-1)<. of 9ross re"eipts derived fro( the sale or e;"han9e of servi"es, in"ludin9 the use or lease
of properties.K
In the a$sen"e of an* stipulation re9ardin9 the =oint 8entureDs sharin9 in the 8,+ dedu"ted and
#ithheld $* the DP23 fro( its pa*(ent on the (ain "ontra"t, the CI,C and the C, "orre"tl*
ruled that 785 has no $asis in offsettin9 the a(ounts of said ta; fro( the retention still in its
possession. 8,+ is a unifor( ta; levied on ever* i(portation of 9oods, #hether or not in the
"ourse of trade or $usiness, or i(posed on ea"h sale, $arter, e;"han9e or lease of 9oods or
properties or on ea"h rendition of servi"es in the "ourse of trade or $usiness.
It is a ta; on
transa"tions, i(posed at ever* sta9e of the distri$ution pro"ess on the sale, $arter, e;"han9e of
9oods or propert*, and on the perfor(an"e of servi"es, even in the a$sen"e of profit attri$uta$le
,s an indire"t ta; that (a* $e shifted or passed on to the $u*er, transferee or lessee of
the 9oods, properties or servi"es, 8,+ should $e understood not in the "onte;t of the person or
entit* that is pri(aril*, dire"tl* and le9all* lia$le for its pa*(ent, $ut in ter(s of its nature as a ta;
on "onsu(ption.
Neither do #e find (erit in 785Ds harpin9 over the la"% of sho#in9 in the re"ord that the =oint
8enture has a"tuall* paid its lia$ilit* for 8,+. For this purpose, 785 insists that the Offi"ial
Re"eipts for its pa*(ents on the =oint 8entureDs $illin9 #ere issued $* respondent F. San"he>
Constru"tion and that the 5onthl* 8,+ De"larations #ere, in fa"t, filed $* Fortunato San"he>, Sr.
3o#ever, the eviden"e on re"ord is to the effe"t that, failin9 to re9ister #ith the Se"urities and
E;"han9e Co((ission -SEC. and to o$tain a 5a*orDs Per(it and authori>ation fro( the BIR to
print its offi"ial re"eipts, the =oint 8enture apprised 785 of its intention to use respondent F.
San"he> Constru"tionDs BIR/re9istered re"eipts.
,side fro( $ein9 indi"ative of its %no#led9e of
the fore9oin9 "ir"u(stan"es, 785Ds previous unCualified a""eptan"e of said offi"ial re"eipts
should, "learl*, $ar the $elated e;"eptions it no# ta%es #ith respe"t thereto. , part*, havin9
perfor(ed affir(ative a"ts upon #hi"h another person $ased his su$seCuent a"tions, "annot
thereafter refute his a"ts or rene9e on the effe"ts of the sa(e, to the pre:udi"e of the latter.
+o re"apitulate, 785, as Contra"tor for the Pro:e"t, #as lia$le for the '.5< 8,+ #hi"h #as
#ithheld $* the DP23 fro( its pa*(ents, pursuant to Se"tion 114 -C. of the NIRC. ,$sent an*
a9ree(ent to that effe"t, 785 "annot dedu"t the a(ounts thus #ithheld fro( the su(s it still
o#ed the =oint 8enture #hi"h, as Su$/Contra"tor of 6)< of the Pro:e"t, had its o#n lia$ilit* for
1)< 8,+ insofar as the su(s paid for the su$/"ontra"ted #or%s #ere "on"erned. ,lthou9h the
$urden to pa* an indire"t ta; li%e 8,+ "an, ad(ittedl*, $e passed on to the pur"haser of the
9oods or servi"es, it $ears e(phasi>in9 that the lia$ilit* to pa* the sa(e re(ains #ith the
(anufa"turer or seller li%e 785 and the =oint 8enture. In the sa(e (anner that 785 is lia$le for
the 8,+ due on the pa*(ents (ade $* the DP23 pursuant to the "ontra"t on the Pro:e"t, the
=oint 8enture is, "onseCuentl*, lia$le for the 8,+ due on the pa*(ents (ade $* 785 pursuant to
the partiesD Su$/Contra"t.
23EREFORE, pre(ises "onsidered, the petition is DENIED for la"% of (erit and the C,Ds &'
Septe($er &))! De"ision is, a""ordin9l*, ,FFIR5ED in toto.
,sso"iate =usti"e
,sso"iate =usti"e
,sso"iate =usti"e
,sso"iate =usti"e
,sso"iate =usti"e
, + + E S + , + I O N
I attest that the "on"lusions in the a$ove De"ision #ere rea"hed in "onsultation $efore the "ase
#as assi9ned to the #riter of the opinion of the CourtDs Division.
,sso"iate =usti"e
Chairperson, Se"ond Division
C E R + I F I C , + I O N
Pursuant to Se"tion 16, ,rti"le 8III of the Constitution and the Division ChairpersonDs ,ttestation,
it is here$* "ertified that the "on"lusions in the a$ove De"ision #ere rea"hed in "onsultation
$efore the "ase #as assi9ned to the #riter of the opinion of the CourtDs Division.
Chief =usti"e