Professional Documents
Culture Documents
AUTHORITY, petitioner,
CRISTINA
FERTILIZER
Under Section 31, Book III of Executive Order No. 292 (otherwise known as
the Administrative Code of 1987), the President, subject to the policy in the
Executive Office and in order to achieve simplicity, economy and efficiency,
shall have the continuing authority to reorganize the administrative structure
of the Office of the President. For this purpose, he may transfer the
functions of other Departments or Agencies to the Office of the
President. In Canonizado v. Aguirre,[25] we ruled that reorganization
involves the reduction of personnel, consolidation of offices, or abolition
thereof by reason of economy or redundancy of functions. It takes place
when there is an alteration of the existing structure of government offices or
units therein, including the lines of control, authority and responsibility
between them. The EIIB is a bureau attached to the Department of Finance.
[26]
It falls under the Office of the President. Hence, it is subject to the
Presidents continuing authority to reorganize.
The reorganization was valid. Republic Act No. 6656 [28] provides for the
circumstances which may be considered as evidence of bad faith in the
removal of civil service employees made as a result of reorganization, to
wit: (a) where there is a significant increase in the number of positions in
the
new
staffing
pattern
of
the
department
or
agency
concerned; (b) where an office is abolished and another performing
substantially the same functions is created; (c) where incumbents are
replaced by those less qualified in terms of status of appointment,
performance and merit; (d) where there is a classification of offices in the
department or agency concerned and the reclassified offices perform
substantially the same functions as the original offices, and (e) where the
removal violates the order of separation.[29]
An examination of the pertinent Executive Orders [30] shows that the
deactivation of EIIB and the creation of Task Force Aduana were done in
good faith. It was not for the purpose of removing the EIIB employees, but
to achieve the ultimate purpose of E.O. No. 191, which is economy. While
Task Force Aduana was created to take the place of EIIB, its creation does
not entail expense to the government.
Firstly, there is no employment of new personnel to man the Task Force.
E.O. No. 196 provides that the technical, administrative and special staffs of
EIIB are to be composed of people who are already in the public service,
they being employees of other existing agencies. Their tenure with the Task
Force would only be temporary, i.e., only when the agency where they
belong is called upon to assist the Task Force. Since their employment with
the Task force is only by way of detail or assignment, they retain their
employment with the existing agencies. And should the need for them
cease, they would be sent back to the agency concerned.
Secondly, the thrust of E.O. No. 196 is to have a small group of military men
under the direct control and supervision of the President as base of the
governments anti-smuggling campaign. Such a smaller base has the
necessary powers 1) to enlist the assistance of any department, bureau, or
office and to use their respective personnel, facilities and resources;
and 2) to select and recruit personnel from within the PSG and ISAFP
for assignment to the Task Force. Obviously, the idea is to encourage the
utilization of personnel, facilities and resources of the already existing
departments, agencies, bureaus, etc., instead of maintaining an independent
office with a whole set of personnel and facilities. The EIIB had proven itself
burdensome for the government because it maintained separate offices in
every region in the Philippines.
And thirdly, it is evident from the yearly budget appropriation of the
government that the creation of the Task Force Aduana was especially
intended to lessen EIIBs expenses. Tracing from the yearly General
Appropriations Act, it appears that the allotted amount for the EIIBs general
administration,
support,
and
operations
for
the
year
1995,
[31]
[32]
was P128,031,000;
for 1996, P182,156,000;
for 1998, P219,889,000;
[33]
[34]
and, for 1999, P238,743,000.
These amounts were far above
[35]
the P50,000,000
allocation to the Task Force Aduana for the year 2000.
The general rule has always been that the power to abolish a public office is
lodged with the legislature. This proceeds from the legal precept that the
power to create includes the power to destroy. A public office is either
created by the Constitution, by statute, or by authority of law. Thus, except
where the office was created by the Constitution itself, it may be abolished
by the same legislature that brought it into existence.
The exception, however, is that as far as bureaus, agencies or offices in the
executive department are concerned, the Presidents power of control may
justify him to inactivate the functions of a particular office, or certain laws
may grant him the broad authority to carry out reorganization
measures. The case in point is Larin v. Executive Secretary [280 SCRA
713]. In this case, it was argued that there is no law which empowers the
President to reorganize the BIR. In decreeing otherwise, this Court
sustained the following legal basis, thus:
`Initially, it is argued that there is no law yet which empowers the President
to issue E.O. No. 132 or to reorganize the BIR.
`We do not agree.
`x x x
xxx
xxx
`Another legal basis of E.O. No. 132 is Section 20, Book III of E.O. No. 292
which states:
``Sec. 20. Residual Powers. Unless Congress provides otherwise, the
President shall exercise such other powers and functions vested in the
President which are provided for under the laws and which are not
specifically enumerated above or which are not delegated by the President in
accordance with law.
`This provision speaks of such other powers vested in the President under
the law. What law then gives him the power to reorganize? It is
Presidential Decree No. 1772 which amended Presidential Decree No.
1416. These decrees expressly grant the President of the Philippines the
continuing authority to reorganize the national government, which includes
the power to group, consolidate bureaus and agencies, to abolish offices, to
transfer functions, to create and classify functions, services and activities
and to standardize salaries and materials. The validity of these two decrees
are unquestionable. The 1987 Constitution clearly provides that `all laws,
decrees, executive orders, proclamations, letter of instructions and other
executive issuances not inconsistent with this Constitution shall remain
operative until amended, repealed or revoked. So far, there is yet no law
amending or repealing said decrees.
Now, let us take a look at the assailed executive order.
In the whereas clause of E.O. No. 191, former President Estrada anchored
his authority to deactivate EIIB on Section 77 of Republic Act 8745 (FY 1999
General Appropriations Act), a provision similar to Section 62 of R.A. 7645
quoted in Larin, thus:
`Sec. 77. Organized Changes. Unless otherwise provided by law
or directed by the President of the Philippines, no changes in key positions or
organizational units in any department or agency shall be authorized in their
It having been duly established that the President has the authority to carry
out reorganization in any branch or agency of the executive department,
what is then left for us to resolve is whether or not the reorganization is
valid. In this jurisdiction, reorganizations have been regarded as valid
provided they are pursued in good faith. Reorganization is carried out in
`good faith if it is for the purpose of economy or to make bureaucracy more
efficient. Pertinently, Republic Act No. 6656 provides for the circumstances
which may be considered as evidence of bad faith in the removal of civil
service employees made as a result of reorganization, to wit: (a) where
there is a significant increase in the number of positions in the new staffing
pattern of the department or agency concerned; (b) where an office is
abolished and another performing substantially the same functions is
created; (c) where incumbents are replaced by those less qualified in terms
of status of appointment, performance and merit; (d) where there is a
classification of offices in the department or agency concerned and the
reclassified offices perform substantially the same functions as the original
offices, and (e) where the removal violates the order of separation.[8]
The Court of Appeals, in its now assailed decision, has found no evidence of
bad faith on the part of the NTA; thus In the case at bar, we find no evidence that the respondents committed bad
faith in issuing the notices of non-appointment to the petitioners.
Firstly, the number of positions in the new staffing pattern did not
increase. Rather, it decreased from 1,125 positions to 750. It is thus
natural that ones position may be lost through the removal or abolition of an
office.
Secondly, the petitioners failed to specifically show which offices were
abolished and the new ones that were created performing substantially the
same functions.
Thirdly, the petitioners likewise failed to prove that less qualified employees
were appointed to the positions to which they applied.
x
x
x x x.
Fourthly, the preference stated in Section 4 of R.A. 6656, only means that
old employees should be considered first, but it does not necessarily follow
that they should then automatically be appointed. This is because the law
does not preclude the infusion of new blood, younger dynamism, or
necessary talents into the government service, provided that the acts of the
appointing power are bonafide for the best interest of the public service and
the person chosen has the needed qualifications.[9]
Petitioner assails the decision of the CA and its resolution upholding the
CTAs decision to refund the respondent City trust Banking Corporation.
It appears that in a letter dated August 26, 1986, herein private respondent
corporation filed a claim for refund with the Bureau of Internal Revenue
(BIR) in the amount of P19,971,745.00 representing the alleged aggregate
of the excess of its carried-over total quarterly payments over the actual
income tax due, plus carried-over withholding tax payments on government
securities and rental income, as computed in its final income tax return for
the calendar year ending December 31, 1985.
The solicitor general argued that the mere averment that Citytrust incurred a
net loss in 1985 does not ipso facto merit a refund.
The case was submitted solely for decision based on evidence by citytrust
but was unable to present evidence due to the failure of the BIR to transmit
the said documents.
petitioner filed with the tax court a manifestation and motion praying for the
suspension of the proceedings in the said case on the ground that the claim
of Citytrust for tax refund in the amount of P19,971,745.00 was already
being processed by the Tax Credit/Refund Division of the BIR, and that said
bureau was only awaiting the submission by Citytrust of the required
confirmation receipts which would show whether or not the aforestated
amount was actually paid and remitted to the BIR.
Citytrust filed an opposition thereto, contending that since the Court of Tax
Appeals already acquired jurisdiction over the case and, further, that the
proceedings therein could not be suspended by the mere fact that the claim
for refund was being administratively processed, especially where the case
had already been submitted for decision.
The tax court denied the motion to suspend proceedings.
The Solicitor General filed A motion for the reconsideration that the
statements and certificates of taxes allegedly withheld are not conclusive
evidence of actual payment and remittance of the taxes withheld to the BIR.
ISSUE: WON the claim of the Citytrust bank be granted by the CIR even
there is lacking in the evidence presented?
HELD: NO.
The grant of a refund is founded on the assumption that the tax return is
valid, that is, the facts stated therein are true and correct. The deficiency
assessment, although not yet final, created a doubt as to and constitutes a
challenge against the truth and accuracy of the facts stated in said return
which, by itself and without unquestionable evidence, cannot be the basis for
the grant of the refund.
It is a well settled principle that the Government is not bound by the errors
committed by its agents. 19In the performance of its governmental functions,
the State cannot be estopped by the neglect of its agent and officers.
Although the Government may generally be estopped through the
affirmative acts of public officers acting within their authority, their neglect
or omission of public duties as exemplified in this case will not and should
not produce that effect.
It is axiomatic that the Government cannot and must not be estopped
particularly in matters involving taxes. Taxes are the lifeblood of the nation
through which the government agencies continue to operate and with which
the State effects its functions for the welfare of its constituents. 21The errors
of certain administrative officers should never be allowed to jeopardize the
Government's financial position, 22especially in the case at bar where the
amount involves millions of pesos the collection whereof, if justified, stands
to be prejudiced just because of bureaucratic lethargy.
To award such refund despite the existence of that deficiency assessment is
an absurdity and a polarity in conceptual effects. Herein private respondent
cannot be entitled to refund and at the same time be liable for a tax
deficiency assessment for the same year.
The Task Force Camarin Dumpsite of Our Lady of Lourdes Parish, Brgy.
Camarin, Caloocan City, filed a letter complaint with the Laguna Lake
Developemtn Authority to stop the operation of the 8.6 hectare of garbage
dumpsite in Tala Estate due to its harmful effects.
The city government was found out not have secured an Environmental
Compliance Certificate or ECC.
A test was conducted and found out that the water contains bacteria so the
LLDA issued a Cease and Desist Order ordering the city government to stop
its operation.
It was stopped for a while but was able to resume so the LLDA issued
another order enjoining the city from continuing and also with the help of
the PNP in carrying the said order.
On rtc, the government filed an action for declaration of nullity of the said
order contending that it had the sole power of promoting the health and
safety of its people.
Rtc issued a temporary restraining order against LLDA.
LLDA contended that the said order is reviewable by the CA and not by the
RTC.
A consolidation of cases was ordered and after a decision was rendered
enjoining the LLDA.
LLDA filed a petition for certiorari in the SC.
The SC refered the case to the CA.
The CA promulgated a decision that RTC has no jurisdiction and that the
cease and desist order of the LLDA be set aside.
The LLDA contended that as an administrative agency which was granted
regulatory and adjudicatory powers and functions by Republic Act No. 4850
and its amendatory laws, Presidential Decree No. 813 and Executive Order
No. 927, series of 1983, it is invested with the power and authority to issue
a cease and desist order pursuant to Section 4 par. (c), (d), (e), (f) and (g)
of Executive Order No. 927 series of 1983.
Issue: WON does the LLDA have the power and authority to issue a
"cease and desist" order under Republic Act No. 4850 and its
amendatory laws, on the basis of the facts presented in this case,
enjoining the dumping of garbage in Tala Estate, Barangay Camarin,
Caloocan City.
HELD: YES.
The cease and desist order issued by the LLDA requiring the City
Government of Caloocan to stop dumping its garbage in the Camarin open
dumpsite found by the LLDA to have been done in violation of Republic Act
No. 4850, as amended, and other relevant environment laws, 23 cannot be
stamped as an unauthorized exercise by the LLDA of injunctive powers. By
its express terms, Republic Act No. 4850, as amended by P.D. No. 813 and
Executive Order No. 927, series of 1983, authorizes the LLDA to "make, alter
or modify order requiring the discontinuance or pollution." Section 4, par.
(d) explicitly authorizes the LLDA to make whatever order may be necessary
in the exercise of its jurisdiction.
Sec. 4. Additional Powers and Functions. The authority shall have the
following powers and functions:
xxx xxx xxx
(c) Issue orders or decisions to compel compliance with the provisions of this
Executive Order and its implementing rules and regulations only after proper
notice and hearing.
(d) Make, alter or modify orders requiring the discontinuance of pollution
specifying the conditions and the time within which such discontinuance
must be accomplished.
(e) Issue, renew, or deny permits, under such conditions as it may
determine to be reasonable, for the prevention and abatement of pollution,
for the discharge of sewage, industrial waste, or for the installation or
operation of sewage works and industrial disposal system or parts thereof.
(f) After due notice and hearing, the Authority may also revoke, suspend or
modify any permit issued under this Order whenever the same is necessary
to prevent or abate pollution.
On June 25, 1996, Leo Echagaray convicted for the crime of rape raised the
constitutionality of the RA 7659 (death penalty law) and the imposition pf
the death penalty for the crime of rape.
Congress change the mode of execution from death penalty to electrocution
to lethal injection and later on passed RA 8177 AN ACT DESIGNATING
DEATH BY LETHAL INJECTION AS THE METHOD OF CARRYING OUT CAPITAL
PUNISHMENT, AMENDING FOR THE PURPOSE ARTICLE 81 OF THE REVISED
PENAL CODE, AS AMENDED BY SECTION 24 OF REPUBLIC ACT NO. 7659.
The Secretary of Justice promulgated the Rules and Regulations to
Implement Republic Act No. 8177 ("implementing rules") [6] and directed the
Director of the Bureau of Corrections to prepare the Lethal Injection Manual.
On March 2, 1998, petitioner filed a Petition[8] for Prohibition, Injunction
and/or Temporary Restraining Order to enjoin respondents Secretary of
Justice and Director of the Bureau of Prisons from carrying out the execution
by lethal injection of petitioner under R.A. No. 8177 and its implementing
rules as these are unconstitutional and void for being: (a) cruel, degrading
and inhuman punishment per se as well as by reason of its being (b)
arbitrary, unreasonable and a violation of due process, (c) a violation of the
Philippines' obligations under international covenants, (d) an undue
delegation of legislative power by Congress, (e) an unlawful exercise by
respondent Secretary of the power to legislate, and (f) an unlawful
delegation of delegated powers by the Secretary of Justice to respondent
Director.
ISSUE: WON there is undue delegation of legislative power in RA
8177 to the Sec. of Justice and the Director of Bureau of Corrections.
HELD: No. Empowering the Secretary of Justice in conjunction with the
Secretary of Health and the Director of the Bureau of Corrections, to
promulgate rules and regulations on the subject of lethal injection is a form
of delegation of legislative authority to administrative bodies.
The separation of powers is a fundamental principle in our system of
government. It obtains not through express provision but by actual division
in the framing of our Constitution. Each department of the government has
exclusive cognizance of matters placed within its jurisdiction, and is supreme
within its own sphere.[45] Corollary to the doctrine of separation of powers is
the principle of non-delegation of powers. "The rule is that what has been
shall be trained prior to the performance of such task." [55] The Court cannot
see that any useful purpose would be served by requiring greater detail.
[56]
The question raised is not the definition of what constitutes a criminal
offense,[57] but the mode of carrying out the penalty already imposed by the
Courts. In this sense, R.A. No. 8177 is sufficiently definite and the exercise
of discretion by the administrative officials concerned is, to use the words of
Justice Benjamin Cardozo, canalized within banks that keep it from
overflowing.
Thus, the Court finds that the existence of an area for exercise of discretion
by the Secretary of Justice and the Director of the Bureau of Corrections
under delegated legislative power is proper where standards are formulated
for the guidance and the exercise of limited discretion, which though
general, are capable of reasonable application.[58]
It is also noteworthy that Article 81 of the Revised Penal Code which
originally provided for the death penalty by electrocution was not subjected
to attack on the ground that it failed to provide for details such as the kind
of chair to be used, the amount of voltage, volume of amperage or place of
attachment of electrodes on the death convict. Hence, petitioner's
analogous argument with respect to lethal injection must fail.
A careful reading of R.A. No. 8177 would show that there is no undue
delegation of legislative power from the Secretary of Justice to the Director
of the Bureau of Corrections for the simple reason that under the
Administrative Code of 1987, the Bureau of Corrections is a mere constituent
unit of the Department of Justice.[59] Further, the Department of Justice is
tasked, among others, to take charge of the "administration of the
correctional system."[60] Hence, the import of the phraseology of the law is
that the Secretary of Justice should supervise the Director of the Bureau of
Corrections in promulgating the Lethal Injection Manual, in consultation with
the Department of Health
G.R. No. 96409 February 14, 1992
CITIZEN
J.
ANTONIO
M.
CARPIO, petitioner,
vs.
THE
EXECUTIVE
SECRETARY,
THE
SECRETARY
OF
LOCAL
GOVERNMENTS, THE SECRETARY OF NATIONAL DEFENSE and THE
NATIONAL TREASURER, respondents.
Congress passed Republic Act No. 6975 entitled "AN ACT ESTABLISHING
THE PHILIPPINE NATIONAL POLICE UNDER A REORGANIZED DEPARTMENT
OF THE INTERIOR AND LOCAL GOVERNMENT, AND FOR OTHER PURPOSES"
as the consolidated version of House Bill No. 23614 and Senate Bill No. 463.
Following the said Act's approval by President Corazon C. Aquino on
December 13, 1990, it was published on December 17, 1990.
Petitioner as citizen, taxpayer and member of the Philippine Bar sworn to
defend the Constitution, filed the petition now at bar on December 20, 1990,
seeking this Court's declaration of unconstitutionality of RA 6975 with prayer
for temporary restraining order.
Petitioner herein respectfully advances the view that RA 6975 emasculated
the
National
Police
Commission
by
limiting
its
power
"to administrative control" over the Philippine National Police (PNP), thus,
"control" remained with the Department Secretary under whom both the
National Police Commission and the PNP were placed.
Issue: WON RA 6975 limits the administrative control of the National
Police Commission over the PNP when it was placed under the DILG?
HELD: The court answered in the negative.
Recognized is the principle that the President has control of all executive
departments, bureaus, and offices to lay at rest petitioner's contention on
the matter.
This presidential power of control over the executive branch of government
extends over all executive officers from Cabinet Secretary to the lowliest
clerk 17 and has been held by us, in the landmark case of Mondano
vs.Silvosa, 18 to mean "the power of [the President] to alter or modify or
nullify or set aside what a subordinate officer had done in the performance
of his duties and to substitute the judgment of the former with that of the
latter." It is said to be at the very "heart of the meaning of Chief
Executive." 19
Equally well accepted, as a corollary rule to the control powers of the
President, is the "Doctrine of Qualified Political Agency". As the President
cannot be expected to exercise his control powers all at the same time and
in person, 20 he will have to delegate some of them to his Cabinet members.
Manila, petitioners,
vs.
THE COMMISSION ON HUMAN RIGHTS, GRACIANO BUDOY, JULIETA
BABARAN, ELSA IBABAO, HELEN LUPO, AMPARO GONZALES, LUZ DEL
CASTILLO, ELSA REYES and APOLINARIO ESBER, respondents.
On September 17, 1990, a Monday and a class day, some 800 public school
teachers, among them members of the Manila Public School Teachers
Association (MPSTA) and Alliance of Concerned Teachers (ACT) undertook
what they described as "mass concerted actions" to "dramatize and
highlight" their plight resulting from the alleged failure of the public
authorities to act upon grievances that had time and again been brought to
the latter's attention.
The teachers participating in the mass actions were served with an order of
the Secretary of Education to return to work in 24 hours or face dismissal,
and a memorandum directing the DECS officials concerned to initiate
dismissal proceedings against those who did not comply and to hire their
replacements. Those directives notwithstanding, the mass actions continued
into the week, with more teachers joining in the days that followed. 3
For failure to heed the return-to-work order, the CHR complainants (private
respondents) were administratively charged on the basis of the principal's
report and given five (5) days to answer the charges. They were also
preventively suspended for ninety (90) days "pursuant to Section 41 of P.D.
807" and temporarily replaced (unmarked CHR Exhibits, Annexes F, G, H).
An investigation committee was consequently formed to hear the charges in
accordance with P.D. 807. 5
The case eventually resulted in a Decision of Secretary Cario dated
December 17, 1990, rendered after evaluation of the evidence as well as the
answers, affidavits and documents submitted by the respondents, decreeing
dismissal from the service of Apolinario Esber and the suspension for nine
(9) months of Babaran, Budoy and del Castillo.
The respondent filed their complaint in the CHR and the commission
scheduled a dialogue and sent a subpoena at the Sec. of Education.
The Chairman presiding, and Commissioners Hesiquio R. Mallilin and Narciso
C. Monteiro, proceeded to hear the case;" it heard the complainants' counsel
(a) explain that his clients had been "denied due process and suspended
without formal notice, and unjustly, since they did not join the mass leave,"
and (b) expatiate on the grievances which were "the cause of the mass leave
of MPSTA teachers, (and) with which causes they (CHR complainants)
sympathize." 12 The Commission thereafter issued an Order13 reciting these
facts and making the following disposition:
To be properly apprised of the real facts of the case and be accordingly
guided in its investigation and resolution of the matter, considering that
these forty two teachers are now suspended and deprived of their wages,
which they need very badly, Secretary Isidro Cario, of the Department of
Education, Culture and Sports, Dr. Erlinda Lolarga, school superintendent of
Manila and the Principal of Ramon Magsaysay High School, Manila, are
hereby enjoined to appear and enlighten the Commission en banc on
October 19, 1990 at 11:00 A.M. and to bring with them any and all
documents relevant to the allegations aforestated herein to assist the
Commission in this matter. Otherwise, the Commission will resolve the
complaint on the basis of complainants' evidence.
Through the Office of the Solicitor General, Secretary Cario sought and was
granted leave to file a motion to dismiss the case that the CHR has no
jurisdiction over the case.
In an Order dated December 28, 1990, respondent Commission denied Sec.
Cario's motion to dismiss and required him and Superintendent Lolarga "to
submit their counter-affidavits within ten (10) days . . . (after which) the
Commission shall proceed to hear and resolve the case on the merits with or
without respondents counter affidavit."
ISSUE: whether or not the Commission on Human Rights has the
power under the Constitution to do so; whether or not, like a court of
justice, 19 or even a quasi-judicial agency, 20 it has jurisdiction or
adjudicatory powers over, or the power to try and decide, or hear
and determine, certain specific type of cases, like alleged human
rights violations involving civil or political rights.
HELD: The Court declares the Commission on Human Rights to have
no such power; and that it was not meant by the fundamental law to
be another court or quasi-judicial agency in this country, or
duplicate much less take over the functions of the latter.