tatutory Construction

- Headnotes and Epigraphs

- Construction to avoid Absurdity

Case of People of the Philippines vs. Yu Hai alias HAYA

GR Nos. L- 9598, 38216 15August1956
FACTS OF THE CASE:
On October 22, 1954, the accused was charged in the Justice of the Peace Court o
f Caloocan of a violation of Article 195, sub-paragraph 2 of the Revised Penal C
ode, for having allegedly permitted the game of panchong or paikiu, a game of ha
zard, and having acted as maintainer thereof. The accused moved to quash the inf
ormation on the ground that it charged more than one offense and that the crimin
al action or liability therefore had already been extinguished; and the Justice
of the Peace of Court, in its order of December 24, 1954, sustained the motion t
o quash on the theory that the offense charged was a light offense which, under
Article 90 of the Revised Penal Code, prescribed in two months.
ISSUES OF THE CASE:
Did the court err in considering the offense committed as a light felony?
No, since the light offenses as defined in art 9 of the R.P.C states that an offe
nse which penalty arresto menor or a fine not exceeding 200 pesos." The argument
of the SolGen on the matter is erroneous since the basis for his argument of cl
assifying the offense committed as a correctional penalty, is Art 26 of the RPC
which classifies fines not offenses.
Also, if the SolGen s interpretation of the law is accepted then it will lead to a
nd absurd situation wherein a light felony as defined by Art 9 will have 2 presc
riptive periods, and 1 peso will mean the difference of 9 years and 10 months, a
nd there is no reason for a law-maker to raise the prescriptive period for certa
in light offenses over other light offenses
Therefore it is more sensible and to apply Art 9 over Art 26 since we are discus
sing the prescription of a crime not the penalty. An as this construction is mor
e favorable to the accused, it should be the one to be adopted.
HELD:
THE DECISION IS AFFIRMED WITH COSTS DE OFICIO.
STATUTORY CONSTRUCTION LESSON:
Headnotes or epigraphs- When a statute is divided into several subjects or artic
les, having respective appropriate headings, it must be presumed that the provis
ions of each article are controlling upon the subject thereof and operate as a g
eneral rule for settling such questions therein.
Construction to avoid absurdity- If the words of the statute are susceptible of
more than one meaning, the absurdity of the result of one construction is a stro
ng argument against its adoption, and in favor of such sensible interpretation a
s will avoid such result.
I hope this helps.
Jeff David
POSTED BY JEFFDAVID1986 AT 9:43 AM 0 COMMENTS
LABELS: ABSURD CONCLUSION, HEADNOTES, STATUTORY CONSTRUCTION
REACTIONS:

SEP 2, 2009
Statutory Construction- Regalado vs. Yulo
STATUTORY CONSTRUCTION
Case of Regalado vs. Yulo
No. 42935 15February1935
FACTS OF THE CASE:
This case was brought about by the action quo warranto to determine the respecti
ve rights of the petitioner Felipe Regalado and one of the respondents, Esteban
T. Villar, to the office of Justice of the peace of Malinao, Albay.
Felipe Regalado qualified for the office of justice of the peace of Malinao, Alb
ay on April 12, 1906. On September 13, 1934 Regalado became 65 yrs old. As a con
sequence thereafter the judge of first instance of Albay, acting in accordance w
/ instructions from the Sec of Justice, designated Esteban T. Villar, Justice of
the peace of Malinao, Albay. Regalado surrendered the office to Villar under pr
otest.

ISSUES OF THE CASE:

Whether or not under the provisions of section 203 of the Administrative Code, a
s amended by the Act No. 3899, the Justices and auxiliary justices appointed pri
or to the approval of the Act No. 3899 who reached the age of 65 yrs after said
Act took effect shall cease to hold office upon reaching the age of 65 yrs.
No, Because justices appointed prior to the approval of the act and who complete
d 65 yrs of age on September 13 1934, subsequent to the approval of the Act whic
h was on November 16 1931 and who by law is required to cease to hold office on
January 1, 1933 is not affected by the said act.
HELD:
RESPONDENT ESTEBAN VILLAR BE OUSTED FROM THE OFFICE OF JUSTICE OF THE PEACE OF M
ALINAO, ALBAY, AND THAT THE PETITIONER FELIPE REGALADO BE PLACED IN POSSESSION O
F THE SAME.
STAT CON LESSON:
The intent of the law is to be ascertained from the words used in its constructi
on. (If legislative intent is not expressed in some appropriate manner, the cour
ts cannot by interpretation speculate as to an intent and supply a meaning not f
ound in the phraseology of the law.)
I hope this helps.
Jeff David
POSTED BY JEFFDAVID1986 AT 5:37 PM 0 COMMENTS
LABELS: LAW IS CLEAR, STATUTORY CONSTRUCTION
REACTIONS:

Statutory Construction- Commissioner vs. Relunia

STATUTORY CONSTRUCTION- THE ISSUE WITH REGARD TO THE USE OF THE TITLE OF STATUTE
 TO MAKE INTERPRETATION EASIER

Case of Commissioner vs. Relunia

No. 11860 29May1959
FACTS OF THE CASE:
On December 10 1953, the RPS MISAMIS ORIENTAL a unit of the Philippine Navy was
di
spatched to Japan to transport contingents of the 14th BCT bound for Pusan Korea
and carry Christmas gifts for our troops there. It seems thereafter, it was use
d for transportation purposes in connection with the needs of Filipino Soldiers
in Korea.
While in Japan it loaded 180 cases containing various articles subject to custom
duties. Upon arrival in the Philippines all theses articles were then declared
forfeit by the Collector of Customs of Manila for violations of the customs law.
ISSUES OF THE CASE:
Is the RPS MISAMIS ORIENTAL being a Navy vessel required to have a manifest?
Yes, Because although the law prescribes that only vessels engaged in foreign tr
ade are required to present a manifest, the interpretation of the court all vess
els whether private or government owned including ships of the Philippine Navy,
coming from a foreign port with the possible exception of war vessels or vessels
employed by any foreign government not engaged in the transportation of merchan
dise by way of trade, as provided for in the 2nd paragraph of sec. 1221 of the R
evised Administrative Code, are required to prepare and present a manifest to th
e customs authorities upon arrival at any Philippine Port.
HELD:
APPEALED DECISION OF THE COURT OF TAX APPEALS AS REGARDS TO THE FORFEITURE OF TH
E ELECTRIC RANGE IN QUESTION IS SET ASIDE, AND THE DECISION OF THE COMMISSIONER
OF CUSTOMS AFFIRMING THAT OF THE COLLECTOR OF CUSTOMS AS REGARDS TO THE SAME ART
ICLE IS AFFIRMED.
STAT CON LESSON:
The title of the statute can be resorted to if there is doubt as to the legislat
ive intent. (The title can be resorted to as an aid where there is doubt as to t
he meaning of the law or the intention of the legislature, and not otherwise.)
I hope this helps.
Jeff David
POSTED BY JEFFDAVID1986 AT 5:29 PM 0 COMMENTS
LABELS: STATUTORY CONSTRUCTION, TITLE
REACTIONS:
AUG 30, 2009
Satutory Construction- Pascual vs. Pascual- Bautista
Satutory Construction
Case of Pascual vs. Pascual- Bautista
207SCRA 561 25March1992
FACTS OF THE CASE:
Petitioners Olivia and Hermes Pascual are the acknowledged natural children of t
he natural children of the late Eligio Pascual the latter being a full blood bro
ther of the decedent Don Andres Pascual. Adela Soldevilla Pascual the surviving
spouse of the late Don Andes Pascual filed w/ the RTC Branch 162, a special proc
eeding case no.7554 for administration of the intestate estate of her late husba
nd. Olivia and Hermes are illegitimate children of Eligio Pascual (although they
contend that the term illegitimate children as described in art 992 should be con
strued as spurious children ) .
ISSUES OF THE CASE:
Can Art. 992 of the Civil Code of the Philippines be interpreted to exclude reco
gnized natural children from the inheritance of the deceased?
Yes, Because the art. 992 of the Civil Code explicitly states that:
An illegitimate child has no right to inherit ab intestato from the legitimate ch
ildren and relatives of his father or mother; nor shall such children or relativ
es inherit in the same manner from the illegitimate child.
In applying the above doctrine to the case at bar respondents did not err in hol
ding that petitioners herein cannot represent their father Eligio Pascual in the
succession of the latter to the intestate estate of the decedent Andres Pascual
, since under Art 176 of the Family Code all illegitimate children are generally
placed under one category, whether spurious or not.
HELD:
PETITION IS DISMISSED FOR LACK OF MERIT AND THE ASSAILED DECISION OF THE RESPOND
ENT COURT OF APPEALS DATED APRIL 29,1988 IS AFFIRMED
STAT CON LESSON:
When the law is clear, it is not susceptible to interpretation. (It must be appl
ied regardless of who maybe affected, even if the law may be harsh or onerous)
I hope this helps.
Jeff David
POSTED BY JEFFDAVID1986 AT 8:55 PM 0 COMMENTS
LABELS: LAW IS CLEAR, STATUTORY CONSTRUCTION
REACTIONS:
AUG 27, 2009
Statutory Construction- Baga vs. Philippine National Bank
STATUTORY CONSTRUCTION- WITH REGARD TO AN ISSUE OF A PARTICULAR STATUTE BEING PA
RAMOUNT OVER A GENERAL STATUTE IN CASE OF CONFLICT

Case of Petronila Baga vs. Philippine National Bank

No. L-9695 10September1956
FACTS OF THE CASE:
In JUNE 1953 PNB was appointed upon petition of the U.S.V.A as guardian to the e
state of the minor Baga. 4 months after, Baga filed a petition stating that afte
r marrying Garcia she is now emancipated under the New Civil Code, and that her
emancipation has an effect of terminating her guardianship, and then would enabl
e her to administer her own property under art 399 of the code.
ISSUES OF THE CASE:
Whether the lower correctly held that art 399 of the New Civil Code modified or
supplemented sec 28 of the Veterans guardianship act.
The emancipation provisions in the code into the cases provided for by sec 23 of
the R.A. 390 would result in its discordance with the model legislation and vio
late the legislative intent.
R.A. 390 being a special law limited in its operation to money benefits from Vet
eran's Acts, must control as against the provisions of the the New Civil Code wh
ich is a general statute.
HELD:
THE COURT REVERSED THE LOWER COURT'S DECISION. (EMANCIPATION BY MARRIAGE DOES NO
T TERMINATE A MINOR'S GUARDIANSHIP CONSTITUTED UNDER R.A. 390)
STATUTORY CONSTRUCTION LESSON:
Repeals by implication are not favored, a special law must be taken as intended
to constitute an exception to the general law, in the absence of special circums
tances forcing a contrary conclusion.(When a general and a particular provision
are inconsistent the latter is paramount to the former)
I hope this helps.
Jeff David
POSTED BY JEFFDAVID1986 AT 9:57 AM 0 COMMENTS
LABELS: GENERAL PROVISIONS, STATUTORY CONSTRUCTION
REACTIONS:
Statutory Construction- Laxamana vs. Baltazar
STATUTORY CONSTRUCTION- WITH REGARD TO AN ISSUE OF A PARTICULAR STATUTE BEING PA
RAMOUNT OVER A GENERAL STATUTE IN CASE OF CONFLICT

Case of Jose Laxamana vs. Jose T. Baltazar

No. L-5955 19September1952
FACTS OF THE CASE:
July 1952 the mayor of Saxmoan Pampanga was suspended the vice-mayor Jose T. Bal
tazar, assumed office as mayor by virtue of sec. 2195 of the Revised Administrat
ive Code. However the Provincial Governor acting under the Revised Election Code
sec 21(a) with the consent of the Provincial Board appointed Jose L. Laxamana a
s mayor of Saxmoan, who immediately took the corresponding official oath.
ISSUES OF THE CASE:
If the provision in the revised administrative was repealed by the subsequent pr
ovision of the Revised election code.
In the revised administrative code it explicitly says that in the absence of the
municipal president the vice-president should take its place.
Even after the enactment of the Revised Election Code the Dep't of the Interior
and the ofc of the executive secretary have consistently held that in the case o
f suspension or other temporary disability shall by operation of the law assume
the office of mayor.
HELD:
THE COURT DISMISSED THE QUO WARRANTO PETITION OF LAXAMANA
STATUTORY CONSTRUCTION LESSON:
Where one statute deals with a subject in general terms and another deals with t
he same subject in a more detailed way, the two shall be harmonized if possible
but if there be any conflict the latter will prevail (When a general and a parti
cular provision are inconsistent the latter is paramount to the former)
I hope this helps.
Jeff David
POSTED BY JEFFDAVID1986 AT 9:49 AM 0 COMMENTS
LABELS: GENERAL PROVISIONS, STATUTORY CONSTRUCTION
REACTIONS:
AUG 25, 2009
Statutory Construction- Commissioner of Internal Revenue vs. TMX Sales Inc.
Statutory Construction
Case of Commissioner of Internal Revenue vs. TMX Sales Inc.
GR No. 83736 15January1992
FACTS OF THE CASE:
Private respondent TMX Sales, Inc., a domestic corporation, filed its quarterly
income tax return for the first quarter of 1981, declaring an income of P571,174
.31, and consequently paying an income tax thereon of P247,010.00 on May 15, 198
1. During the subsequent quarters, however, TMX Sales, Inc. suffered losses so t
hat when it filed on April 15, 1982 its Annual Income Tax Return for the year en
ded December 31, 1981, it declared a gross income of P904,122.00 and total deduc
tions of P7,060,647.00, or a net loss of P6,156,525.00 (CTA Decision, pp. 1-2; R
ollo, pp. 45-46).
Thereafter, on July 9, 1982, TMX Sales, Inc. thru its external auditor, SGV & Co
. filed with the Appellate Division of the Bureau of Internal Revenue a claim fo
r refund in the amount of P247,010.00 representing overpaid income tax. (Rollo,
p. 30)
This claim was not acted upon by the Commissioner of Internal Revenue. On March
14, 1984, TMX Sales, Inc. filed a petition for review before the Court of Tax Ap
peals against the Commissioner of Internal Revenue, praying that the petitioner,
as private respondent therein, be ordered to refund to TMX Sales, Inc. the amou
nt of P247,010.00, representing overpaid income tax for the taxable year ended D
ecember 31, 1981.
In his answer, the Commissioner of Internal Revenue averred that "granting, with
out admitting, the amount in question is refundable, the petitioner (TMX Sales,
Inc.) is already barred from claiming the same considering that more than two (2
) years had already elapsed between the payment (May 15, 1981) and the filing of
the claim in Court (March 14, 1984). (Sections 292 and 295 of the Tax Code of 1
977, as amended)."
On April 29, 1988, the Court of Tax Appeals rendered a decision granting the pet
ition of TMX Sales, Inc. and ordering the Commissioner of Internal Revenue to re
fund the amount claimed.
ISSUES OF THE CASE:
In a case involving corporate quarterly income tax, does the two-year prescripti
ve period to claim a refund of erroneously collected tax provided for in Section
292 (now Section 230) of the National Internal Revenue Code commence to run fro
m the date the quarterly income tax was paid, as contended by the petitioner, or
from the date of filing of the Final Adjustment Return (final payment), as clai
med by the private respondent?
The filing of quarterly income tax returns required in Section 85 (now Section 6
8) and implemented per BIR Form 1702-Q and payment of quarterly income tax shoul
d only be considered mere installments of the annual tax due.
The two-year prescriptive period provided in Section 292 (now Section 230) of th
e Tax Code should be computed from the time of filing the Adjustment Return or A
nnual Income Tax Return and final payment of income tax.
Where the tax account was paid on installment, the computation of the two-year p
rescriptive period under Section 306 (Section 292) of the Tax Code, should be fr
om the date of the last installment.
HELD:
COURT HELD THAT THE PETITION WAS DENIED AND IT AFFIRMED THE DECISION OF THE COUR
T OF TAX APPEALS.
STATUTORY CONSTRUCTION LESSON:
Court stated that statutes should receive a sensible construction, such as will
give effect to the legislative intention and so as to avoid an unjust or an absu
rd conclusion. INTERPRETATIO TALIS IN AMBIGUIS SEMPER FRIENDA EST, UT EVITATUR I
NCONVENIENS ET ABSURDUM.
Where there is ambiguity, such interpretation as will avoid inconvenience and ab
surdity is to be adopted. Furthermore, courts must give effect to the general le
gislative intent that can be discovered from or is unraveled by the four corners
of the statute, and in order to discover said intent, the whole statute, and no
t only a particular provision thereof, should be considered.
I hope this helps.
Jeff David
POSTED BY JEFFDAVID1986 AT 10:01 PM 0 COMMENTS
LABELS: STATUTORY CONSTRUCTION
REACTIONS:
Statutory Construction- People vs. Purisima
Statutory Construction
Case of People of the R.P. vs. Purisima
GR Nos. L-42050-66 20November1978
FACTS OF THE CASE:
There are twenty-six (26) Petitions for Review filed by the People of the Philip
pines represented, respectively, by the Office of the City Fiscal of Manila, the
Office of the Provincial Fiscal of Samar, and joined by the Solicitor General,
are consolidated in this one Decision as they involve one basic question of law.
Before those courts, Informations were filed charging the respective accused wit
h "illegal possession of deadly weapon" in violation of Presidential Decree No.
9. On a motion to quash filed by the accused, the three Judges mentioned above i
ssued in the respective cases filed before them the details of which will be rec
ounted below an Order quashing or dismissing the Informations, on a common groun
d, viz, that the Information did not allege facts which constitute the offense p
enalized by Presidential Decree No. 9 because it failed to state one essential e
lement of the crime.
ISSUES OF THE CASE:
Are the Informations filed by the People sufficient in form and substance to con
stitute the offense of "illegal possession of deadly weapon" penalized under Pre
sidential Decree (PD for short) No. 9?
There are two elements to the the offense: first, the carrying outside one's res
idence of any bladed, blunt, or pointed weapon, etc. not used as a necessary too
l or implement for a livelihood; and second, that the act of carrying the weapon
was either in furtherance of, or to abet, or in connection with subversion, reb
ellion, insurrection, lawless violence, criminality, chaos, or public disorder.
The petitioner by having one particular stand of the carrying of any dangerous w
eapon outside of the residence w/o regard to motive or intent makes this a case
of statutory construction.
HELD:
COURT DISMISSED ALL MOTIONS MADE BY THE PETITIONER AND AFFIRMS ALL DECISIONS MAD
E BY THE RESPONDENT JUDGES.
STATUTORY CONSTRUCTION LESSON:
The problem of determining what acts fall within the purview of a statute, it be
comes necessary to inquire into the intent and spirit of the decree and this can
be found among others in the preamble or, whereas" clauses which enumerate the
facts or events which justify the promulgation of the decree and the stiff sanct
ions stated therein.
It is a salutary principle in statutory construction that there exists a valid p
resumption that undesirable consequences were never intended by a legislative me
asure, and that a construction of which the statute is fairly susceptible is fav
ored, which will avoid all objectionable, mischievous, indefensible, wrongful, e
vil, and injurious consequence
I hope this helps.
Jeff David
POSTED BY JEFFDAVID1986 AT 5:01 PM 0 COMMENTS
LABELS: ABSURD CONCLUSION, STATUTORY CONSTRUCTION
REACTIONS:
AUG 24, 2009
Statutory Construction- People of the Philippine Islands vs. Rivera
Case of People of the Philippine Islands vs. Faustino Rivera
GR Nos. L-38215, 38216 22December1933
FACTS OF THE CASE:
The accused Faustino Rivera was being charged by the crime of Indictment of the
Innocent planned and punished under the Art 363 of the Revised Penal Code. The P
rovincial Prosecutor filed a case against Rivera for filing a complaint in writi
ng and executing an oath accusing falsely and without probable cause Vito Sunday
and Felisa Moreno of the crime of theft.
ISSUES OF THE CASE:
Does Art 363 of the R.P.C apply in this case?
It does not apply since the law that the crime Rivera was accused of committing
is not explicitly stated in the R.P.C (although it is worthy to mention that the
crime of indictment of the innocent is present in the Old Penal Code)
The old penal code described it as the charge of the offense is the imputation i
tself if made in front of the administrative/ judicial officer while the R.P.C d
efines the offense as the act that leads (tends directly) to imputation of the o
ffense.
The art 363 of the R.P.C was defined or described as planting of evidence.
HELD:
COURT HELD THAT THE ACCUSED FAUSTINO RIVERA IS NOT GUILTY OF THE CRIME FO INCRIM
INATION OF THE INNOCENT.
STATUTORY CONSTRUCTION LESSON:
It is well settled law that where the text of a statute is clear, it is improper
to resort to a caption or title to make it obscure.
It is a well settled rule that statutes should receive a sensible construction,
such as will give effect to the legislative intention and so as to avoid an unju
st or an absurd conclusion. (Lau Ow Bew vs. United States, 144 U. S., 47, 59; 36
Law. ed., 340, 344.)