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CONTENTS ‘Number 2 Articles: IMPOSITION OF PENALTIES: INDETERMINATE SENTENCE LAW Lorenzo Relova ...-.22.2000ceeeeeees 1 SECTION'306 OF THE NATIONAL INTERNAL REVENUE! CODE: A NOVEL CONCEPT OF PRESCRIPTION: Avelino M. Sebastian, Jr. ..cecccesees wo 10 THE INAPPLICABILITY OF RESOLUTION TO A CONTRACT TO SELL Robin P. Rubinos .......cc00cseeeeee cee 19 SELECTED OPINIONS OF THE SECRETARY OF JUSTICE . Teodoro Fernandez ..........0000cee000esee BE GUIDE TO THE OFFICIAL GAZETTE Susima Lazo-Goncales . The Ateneo Law Journal Published twice during the academic year by the students of the Ateneo de Manila University, College of Law. IMPOSITION OF PENALTIES: INDETERMINATE SENTENCE LAW by: LORENZO RELOVA* Penalty is the suffering that is inficted by the state for the trans gression of the law. In its general sense, penalty signifies pain; juridically speaking, penalty means the soffering undergone, because of ‘the action of human society, by one who commits a crime. ‘The different theories justifying penalty sre: (1) prevention, that js, the staté punishes the criminal to prevent or suppress the danger to ‘the state and to the public arising from the eriminal acts of the offender; (2) seltdefense, by which the state punishes the criminal ag a measure of self-defense so ag to protect society from the threat and wrong in- flicted by the criminal; (3) seformation, according 10 which, it is the duty of the state 10 take care of and relorm the crin:inal; (4) exem- pilavty, chat is, the criminal is punished to serve as an example to Aiscourage others from committing erimes; and (3) justice which is based fon the theory that crime must be punished by the state as sn act of retributive justice, a vindication of absolute right and ssoral law violated by the criminal Juridical conditions of penalty ate: (1) judicial and legal, for it is imposed by virtue of a judgment as prescribed by law; (2) definite, for it cannot be uncertain or conitional; (3) commensurate, for the gxtent fof the penalty must be proportionate to the gravity Of. the felony; (4) personal, for no one show be punished for the crime of another; (5) equal, for a penalty should apply equsly to all transgressors of the haw, Invariably, penalties are classified into principal andl accessory Principsl are those expressly imposed by the court in the judgment of conviction in accordance with the provisicrs of the Revised Penal Code, ‘The accessory penalties, as the same implies, are deemed included in ‘the imposition of the principal penalties and they do not affect the TELE, G0, Astocinta Justice, Court of Appeals 1 jurisdiction of the const in which the information is filed because they do not modify or alter uhe nature of the pensky provided by the law. Farther, principal penalties are claified into divisble and indivisible visible penalties have fixed duration and are divided into three periods Conversely, indivisible penakies have no fixed duration and are not divi sible ike death (unless you want to burn him rare, medium or well done) ; reclisin porpetus, perpetual disqsalifiation, whether absolute or special, and public cenaure, All the others are divisible penalties. Aisle 71 of the Revised Penal Code provides for the secles which should be observed in graduating the posaltes by degrees. In graduating the divisible penalties, when the penaly provided by law for the offense js composed 'of one or more divisible penalties to be imposed to their fall extent, the penalty neve lower in degree stall he that immediately following the lesser of the penatis prescribed in the graduated scales Where the péralty prescribed is composed of three (3) periods of diferent divisible penalties, the penalty one degree tower will be the following three periods: where the penalty is composed of two (2) periods, the penalty one degree lover will he the succeeding two periods down the scale; and, where the penalty is composed of one (1) period, the penalty ‘one degree lower will be the period immediately following the prescribed penalty. By way of reminder, DEGREE in penalty refers to the penalty imposable for a felony committed considering the stages of execution and the participation of the offender. On the other hand, PERIOD refers to the duration — whether minimum, medium or maximum consi- dering the attendant circamstances ‘Since the main feature of this talk isthe computation of penalty vunder the Indeterminate Sentence Law, we might as well start our discertaton on the same, Act 4103, as amended by Act 4225, otherwise known as the Indeterminate Sentence Law, took effect on December 5, 1933. ts salutary aim as enunciated in the case of People vs. Ducesin, ‘39 Phil, 108, is “to uplift and redeem valuable human material, and prevent unecessary and excessive deprivation of personal fberty and economic ysefulness. Tt is necessary to consider the criminal, first, 26 ‘an individyl, end, second, 25 a member of society. It aims to inividual- ie the administration of our criminal law with the end in view that penalties shall not be standardized but fitted as fer as is possible to the individual, with due regard to the imperative necessity of protecting the social order.” Tue application i mandstory in the cases specified therein, for it employs the phrases “convicts shall be sentenced” and “the courts shall sentence the accused to an iideterminate sentence.” The law is intended to fivor the defendant, particularly to shorten his term or imprisonment, depending upon his behavior and his physical, mental and 2 moral record as a prisoner, to be determined by the Board of Indetermi- nate Sentesce. Upon favorable recommendation by the Board, the prisoner may be released on parcle spon his service of the asiaimem Section 1 of the Indeterminate Sentence Law provides that the Court shal? sentence the accused to an indeterminate sentence the maxi ‘num term of which shall be that which, ia view of the attending

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