1. Zamora vs CIR 3. Phil.
Global Communication vs Relova
Topics Tax; Unpaid tax for different transaction
Quotes Antecedents or legislative history of statute to be
considered in its interpretation.—Courts are permitted to
look into and investigate the antecedents or the
legislative history of the statutes involved
2. ACORD vs Zamora
Topics Appropriation & Budget; LGU Fiscal autonomy;
Contemporaneous Construction (argued but not applied)
Quotes Since under Sec. 6, Art X of the Constitution, only the
just share of local governments is qualified by the words
“as determined by law,” and not the release thereof, the
plain implication is that Congress is not authorized by
the Constitution to hinder or impede the automatic
release of the IRA.
However, a reading of other sections of the law aside from
The reason is that “the application of the doctrine of
contemporaneous construction is more restricted as
applied to the interpretation of constitutional provisions
than when applied to statutory provisions,” and that
“except as to matters committed by the constitution itself
to the discretion of some other department,
contemporaneous or practical construction is not
necessarily binding upon the courts, even in a doubtful
case.” Hence, “if in the judgment of the court, such
construction is erroneous and its further application is
not made imperative by any paramount considerations of
public policy, it may be rejected.” The validity of the
legislative acts assailed in the present case should,
therefore, be assessed in light of Article X, Section 6 of
the Constitution.
render international communications services in accordance
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Topics Substantive Law; Telecom Franchise & License to
operate
Quotes RA 4630 and 4617 are in pari material, meaning, these two
acts relate to the same thing or have the same purpose or
object. When statutes are in pari material, they should be
construed together. Therefore, as to the issue and the
legislative franchise, the answer is no. The establishment of
such stations constitutes international service having
Metropolitan Manila as the sole gateway of all messages
received and transmitted in the course of a carrier’s
international record carrier operation.
Construed as a whole, R.A. 4617 authorizes thePhil Global
Communications, Ina to any station in the Philippines apart
from its single principal station in Makati subject to M.C. 08–
8-83 of the Ministry of Transportation and Communication,
and not only one station as construed by the lower court.—
Sections 1 and 17 cited by the lower court would lead to no
other conclusion than that said law authorizes petitioner to
construct, maintain and operate, apart from its principal
station in Makati, other stations or branches within the
Philippines for purposes of its international communications
operations.
It is stressed that the principle of contemporaneous
construction of a statute by the executive officers of the
government, BOC in his case, whose duty is to execute it, is
entitled to great respect. Therefore, the Bureau of
Communications made final the provisional authority
granted to applicant or Phil Global Communications, Inc. to
establish branch stations in ay point within the country for
the purpose of receiving and transmitting messages to
countries outside the Philippines where it is authorized to
with its legislative franchise, RA 4617 and Memorandum
Circular No. 77-13. The decision appealed from is reversed.
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 4. Orencia vs Enrile 5. PNOC vs CA

Topics Labor Law; New Law; Topics Jurisdiction of Case Court of Appeal vs Court of Tax
Appeal; Implied Repeal
Quotes Orencia is not qualified for the position of Assistant
Chief, and based on the qualifications mentioned in RA Quotes It has, thus, become an established rule of statutory
4040 for the creation of the position
construction that between a general law and a special
law, the special law prevails—Generalia specialibus non
Contemporaneous construction of statute by executive derogant. P.D. No. 242 should not affect Rep. Act No.
1125.  Rep. Act No. 1125, specifically Section 7 thereof
officials bound to enforce the same.— Assuming
on the jurisdiction of the CTA, constitutes an exception to
ambiguity in the applicable statute, it must receive a
P.D. No. 242.  Disputes, claims and controversies, falling
construction in accordance with and not in disregard of
under Section 7 of Rep. Act No. 1125, even though
the cardinal postulate of a public office being a public
trust. Moreover, if there is any other principle of legal solely among government offices, agencies, and
instrumentalities, including government-owned and
hermeneutics that can be invoked, it is that of
contemporaneous construction. “Courts will and should controlled corporations, remain in the exclusive appellate
jurisdiction of the CTA.  Such a construction resolves the
respect the contemporaneous construction placed upon
a statute by the executive officers whose duty it is to alleged inconsistency or conflict between the two
statutes, and the fact that P.D. No. 242 is the more recent
enforce it, and unless such interpretation is clearly
law is no longer significant
erroneous will ordinarily be controlled thereby.”

The cases relating to the subject of repeal by implication

Under the Principle of public office being a public trust,
all proceed on the assumption that if the act of later date
(cited in the case of Aguilar vs. Nieva) the basic intent of
clearly reveals an intention on the part of the law making
the law is to foster a more efficient public service

power to abrogate the prior law, this intention must be

given effect; but there must always be a sufficient
revelation of this intention, and it has become an
unbending rule of statutory construction that the
intention to repeal a former law will not be imputed to the
Legislature when it appears that the two statutes, or
provisions, with reference to which the question arises
bear to each other the relation of general to special.

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 6. Insular Bank of Asia and American Employees Union vs
Inchiong
Topics
Topics Labor Law; Holiday pay; Contemporaneous
construction; New Head of Dept; Duty of Court
Quotes
Quotes It is elementary in the rules of statutory construction that
when the language of the law is clear and unequivocal
the law must be taken to mean exactly what it says. In
8. Victoriano vs Elizalde Rope Worker’s Union
Substantive Law; Religious Freedom vs Right to
organisation
NO. R.A. No. 3350 is constitutional on all counts. It must
be pointed out that the free exercise of religious
profession or belief is superior to contract rights. In case
of conflict, the latter must, therefore, yield to the former.

the case at bar, the provisions of the Labor Code on the

entitlement to the benefits of holiday pay are clear and
explicit—it provides for both the coverage of and
exclusion from the benefits.
coerced to join labor unions even when said unions have
Contemporaneous construction placed upon a statute
by executive officers whose duty is to enforce it should
be given great weight by the courts, still if such
construction is so erroneous, as in the instant case, the
No. What the exception provides, therefore, is that
members of said religious sects cannot be compelled or
closed shop agreements with the employers; that in spite
of any closed shop agreement, members of said
religious sects cannot be refused employment or
dismissed from their jobs on the sole ground that they
are not members of the collective bargaining union.

same must be declared as null and void. It is the role of

the Judiciary to refine and, when necessary, correct
Statutes enjoy a presumption of constitutionality and
constitutional (and/or statutory) interpretation, in the
Statute is not unconstitutional merely because it is not
context of the interactions of the three branches of the
proper, necessary, or denimble.

government, almost always in situations where some

agency of the State has engaged in action that stems
ultimately from some legitimate area of governmental
power
7. Del Mar vs PAGCOR

Topics Substantive Law; Operation of jai-alai

Quotes A thorough examination of the legislative history of the

development of PAGCOR will show that it was never
given legislative franchise to operate jai-alai.

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 9. Peralta vs COMELEC
Topics Election Law; Equal Protection Clause; Election period
vs Campaign Period;
Quotes Section 4, Article I of the 1978 Election Code provides
that the “election period shall be fixed by the
Commission on Elections in accordance with Section 6,
Article XII (C) of the Constitution.” The “campaign
period”, however, has been fixed so that “it shall not be
more than forty-five days immediately preceding the
e l e c t i o n : P ro v i d e d , T h a t f o r t h e e l e c t i o n o f
representatives to the interim Batasang Pambansa, the
period of campaign shall commence on February 17,
1978 except that no election campaign or partisan
political activity may be conducted on March 23 and 24,
1978.” The distinction is further made apparent by the
fact that the “election period” under Section 5 of Article
XII- C of the Constitution extends even beyond the day of
the election itself, while the “campaign period”, by
reason of its nature and purpose, must necessarily be
before the elections are held. There is, therefore, no
conflict with the constitutional provision
The polar star of interpretation to guide them is the
language of the Constitution itself, and the sole question
always is, does the law destroy or abridge the right.”
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10. Ursua vs CA
Topics Penal Statue - Anti-alias Law;
Quotes No, the petitioner did not violate Sec.1 of C.A No.142 as
amended by R.A. 6085. The court ruled that there is
no evidence showing that he had used or was intending
to used that name in addition to his real name. That
name was used in an isolated transaction where he was
not even legally required to expose his real identity. While
the act may be covered by other provisions of law, it
does not constitute an offense within the concept of C.A.
No.142
Statutes are to be construed in the light of the purposes
to be achieved and the evils sought to be remedied. The
confusion and fraud in business transactions which the
anti-alias law and its related statutes seek to prevent are
not present here as the circumstances are peculiar and
distinct from those contemplated by the legislature in
enacting C.A. No. 142 as amended.
Moreover, as C.A. No. 142 is a penal statute, it should be
construed strictly against the State and in favor of the
accused.
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 11. Macabenta vs Davao Quotes Macabenta died leaving behind a wife (married after the
accident) and posthumous child. The wife/widow and
Topics Labor Law - Workmen’s Compensation Act; child are cover by the Workmen’s Compensation Act.
From the express language of the Workmen’s
Compensation Act,a widow living with the deceased or
actually dependent upon him totally or partly as well as
her daughter, if under 18 years of age or incapable of
supporting him or herself , unmarried, whether or not
actually dependent upon the deceased are considered
dependents.

Construction of Labor law: No provision of the

Workmen’s Compensation Act should be interpreted as
to deny protection to the laboring elements and their
dependents and thus frustrate the constitutional
objective of social justice.

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 12. Radiola vs IAC 13. Iloilo Palay and Corn Planters Association, Inc. vs. Feliciano

Topics IRemedial Law - nsolvency Proceedings; Final Cert. of Topics Importation of Rice by Govt Agency; Repeal of Law; RA
Sale for attachment (won in a case) of Property 3452 - Prohibits while RA 2207 Allows under condition of
“existing or imminent shortage in the local supply of rice
Quotes ut magis valeat quam pereat that construction is to be of such gravity as to constitute a national emergency”
sought which gives effect to the whole of the statute – its
every word
Quotes "All laws or parts thereof inconsistent with the provisions
6. Index animi sermo est. = Speech is the index of of this act are hereby repealed or modified accordingly.".
intention.
This repealing clause is not an express repealing clause
36. Optima statute interpretatrix est ipsum statutum. because it fails to identify or designate the act/s that are
= The best interpreter of the statute is the statute itself.
intended to be repealed.

There is no conflict between Sec. 32 and Sec. 79. Where General Principle: Implied Repeals are not Legally
a statute is susceptible to more than one interpretation, Presumed in the Absence of a Clear and Unmistakable
Adopt such reasonable and beneficial construction as Showing of such Intentions

will render the provision thereof operative and effective

and harmonious with each other.  Interpretatio fienda
est ut res magis valeat quam pereat. = A law should
be interpreted with a view of upholding rather than
destroying it.
system of law.
Interpretare et concordare leges legibus est optimus
interpretandi modus. Every statute must be so construed
and harmonized with other statutes as to fo rm a uniform

In law 30 days; in the case 4 months.

Distingue tempora et concordabis jura. Distinguish times
and you will harmonize law.

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 14. Asturias Sugar Central, INC. vs Commissioner of Customs
and CTA
Topics
Topics Tax or Tariff & Exemption; Interpretation of Administrative
Agency;
Quotes
Quotes Where the court of last resort has not previously
interpreted the statute, the rule is that courts will give
consideration to construction by administrative or
executive departments of the State.
this court in the case of Segovia vs. Noel, of March 4,
The construction of the office charged with implementing
and enforcing the provisions of a statute should be given
controlling weight.
prior to the 17th day of March, 1923.
Construction of tax statutes; Rule on exemptions.—
Exemption from taxation are not favored, and tax
statutes are to be construed in strictissimi juris against
the taxpayer and liberally in favor of the taxing authority.
corporation?) Court: A semicolon is used for the purpose
Topics
Quotes
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15. Agcaoili vs Suguitan
Quo warranto; Act 3107 (Judges retire at 65); Equity or
Common Law or Jurisprudence;
(March 17, 1923) Then Act No. 3107 came, section 1 of
which amends section 203 of the Administrative Code.
The arguments in support of his protests find a
counterpart and are fully supported in the decision of
1925 (47 Phil., 543), wherein the Supreme Court held
that Act No. 3107 could not be applied to and enforced
against justices of the peace who had been appointed
Sec 216 of Act No 190 (Semicolon where 1st Sentence
mentions Corporation and 2nd sentence mentions
“officers” now Officers in general or officers in
of continuing the expression of a thought, a degree
greater than that expressed by a mere comma. It is never
used for the purpose of introducing a new idea. The
comma and semicolon are both used for the same
purpose, namely,
16. Adasa vs Abalos
Estate case; Procedure; Petition for Review before the
DOJ; Arraignment
The all too-familiar rule in statutory construction, in this
case, an administrative rule of procedure, is that when a
statute or rule is clear and unambiguous, interpretation
need not be resorted to. Since Section 7 of the subject
circular clearly and categorically directs the DOJ to
dismiss outright an appeal or a petition for review filed
after arraignment, no resort to interpretation is
necessary.
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 17. Romualdez vs Sandiganbayan 19. Jaime Tan vs CA

Topics Motion to quash vs Motion a Bill of Particular;
Overbreadth Doctrine & Void for Vagueness Doctrine;
Constract between NASSCO, a GOCC, and BASECO,
owned by Pros Marcos
Quotes The absence of a statutory definition of a term used in a
Topics Deed of Sale vs Equitable Mortgage; Remedial Law;
Repeal; Prospectivity; Retroactivity
Quotes “New” Revised Rule of Procedure should not be given
retroactive effect as it would result in a great injustice to
the petitioner.

statute (intervene) will not render the law void for

vagueness, if the meaning can be determined through Petitioner has the right to redeem the subject lot and this
the judicial function of construction. Elementary is the right is a substantive right.

principle that words should be construed in their ordinary

and usual meaning.
Petitioner followed the procedural rules then existing as
well as the decision of the this Court governing the
It is best to stress at the outset that the overbreadth and reckoning date of the period of redemption when he
the vagueness doctrines have special application only to redeemed the subject lot.
free-speech cases. They are not appropriate for testing
the validity of penal statutes.
18. Mitsubishi vs BOC

Topics Court of Appeal vs Court of Tax Appeal; Liberal

interpretation of Statutes

Quotes The liberal interpretation and application of rules apply

only in proper cases of demonstrable merit and under
justifiable causes and circumstances.

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