Professional Documents
Culture Documents
Section: 5
STATUTORY CONSTRUCTION
CANONICAL DOCTRINES
TOPIC CASE SUMMARY DOCTRINE
PRINCIPLES OF Alpha Investigation The issue involved Labor Arbiter Aziz rendered The joint and and several Liability of the
CONSTRUCTION: and Security a decision that AISA and Mariano State contractor and the principal is mandated by the
University to pay the complainant a sum of Labor Code to ensure compliance with its
Law Construed as a Agency, Inc. v. 787,730.69 Pesos covering the month of Feb provisions. Including the statutory minimum
Whole National Labor 16,1990 - Sept 30,1991. Which the AISA wage. The contractor is made liable by virtue of
Relations interposed separate appeal which the NLRC his status as direct employer, while the principal
Commission, et al rendered a decision affirming the solidarily becomes the indirect employer of the former's
liability of AiSA and DMMSU and remanding employee for the purpose of paying their wages
the records of the case to the arbitration branch in the event of failure of the contractor to pay
of origin for computation of the salary them. This gives the workers ample protection
differential awarded by the labor arbiter. The consonant with the La
AISA filed a motion for reconsideration which bor Code and social Justice provisions of the
denied by NLRC for Lack of Merit. AISA 1987 Constitution.
alleges that the payment of the wage increase It is a cardinal Rule in Statutory Construction
under the current minimum wage order should that in interpreting the meaning and scope of a
be borne exclusive of DMMSU pursuant to term used in a law, a careful review of the
Section 6 of Republic Act No.6727 "In case whole law involved, as well as the intendment
of contracts for construction project and for of the law must be made. In fact, Legislative
security, janitorial, and similar services, the intent must be ascertained from a
prescribed increase in the wage rates of the consideration of a statutes as a whole, and not
workers shall be borne by the principals or an isolated part or a particular provision alone.
clients of the construction/service
contractors and the contract shall be deemed
amended accordingly. In the event, however,
that the Principal or Client fails to pay the
prescribed wage rates, the
construction/service contractors shall be
jointly and severally liable with his principal
or clients." And further contends that Art
106, 107 and 109 of the Labor Code
generally refer to the Contractor or sub
contractor to pay wages based on Labor
code with a mandate that failure to pay such
wages would make the employer and the
contractor jointly and severely liable for
such payment. AISA insists that the case
involved hinges on wage differential or
wages increases, as prescribed in Sec 6 of RA
No. 6727 and not wages in General as
provided in the Labor Code.
Caudal v. Court of The issue of the case concerned with the The definition of Residential unit based on the
definition of the term “residential unit” under Rental Law is that it is not necessary that the
Appeals the B.P. Blg. 877otherwise known as the residential unit be used exclusively as the
“Rental law” and whether the lessor has the residence of the owner and immediate members
right to eject the lessee from the leased unit for of the family. It can be readily ascertained from
the use by the lessor and his immediate family the definition of the term “residential unit” under
as a residential unit under section 5(c) of B.P. Section 2(b) of the Rental Law which defines it
Blg.877 which provides as the ground for as” an apartment, house and/or land on which
ejectment. the legitimate need of the another’s dwelling is located and used for
owner/lessor to repossess his property for his residential purposes and shall include not only
own use or for the use of any immediate buildings, parts or units thereof used solely as
member of his family as a residential unit. One dwelling places but also those used for home
of the arguments raised against the ejectment industries, retail stores or other business
was that the lessor will use a portion of the purposes if the owner thereof and his family
leased unit as servant’s quarter, which meant actually live therein and use it principally for
that it was not to be used as actual living space dwelling purposes.
of the lessor’s household.
Claudio v. Comelec The case involved is the interpretation of It was held that section 69 of the same law states
Section 74 of the Local Government Code on that the “Power of recall shall be exercised by
Recall Election That ”No recall shall take place the registered voters of the Local Government
within (1) year from the date of the official unit to which the local elective official belongs.
assumption to office or (1) year immediately And held that since the power vested in the
preceding a regular election. The main issue in electorate is not to initiate recall proceedings but
the case was whether the word” recall” as used rather the power to elect an official into office.
in the Section 74 of the Local Government The Limitation under Section 74(b) of the local
Code includes the convening of the Preparatory Government code cannot be deemed to apply to
Recall assembly and its approval of the recall the entire recall proceedings, and should only
resolution. be considered as referring to the recall election
itself, excluding the convening of the
The Petitioner argued that the preparatory recall preparatory Recall Assembly
Assembly was convened less than (1) year after In the interpretation of the Statutes when the
his assumption in office, and hence it was void definition of the term in a statute is in question,
for violating Section 74 of the Local one must first look into the same statutes to see
Government Code. how much term is expressly defined therein or
the manner by which the term is used in other
provisions of the same statute.
National Police The issue pertained to the definition of the term In determining the meaning of the INP Section
Commission v. de “Integrated National Police” under R.A. No. 90 of R.A, No. 6975 distinguishes the Philippine
Guzman 6975, which established the Philippine National Constabulary and INP.
Police. Among others, SECTION 39 of R.A.
No. 6975 provides for a compulsory retirement SEC. 90. Status of Present NAPOLCOM, PC-
age of 56, and pursuant to the said provision. INP – Upon effectivity of this act, the Present
The petitioner sent notices of retirement to National Police Commission and the Philippine
private respondents who were all members of Constabulary Integrated National Police shall
the defunct Philippine Constabulary and have cease to exist. The Philippine Constabulary,
already reached the age of 56. In response, the which is the Nucleus of the Philippine
private respondent filed a case questioning their Constabulary- Integrated National Police shall
compulsory retirement, claiming that they were cease to be a major service of the Armed Forces
also covered by Section 89. 4 years transition of the Philippines. The Integrated national
period which will then take effect of this act, Police, which is the Civilian Component of the
The following member of INP shall be Philippine Constabulary- Integrated National
considered compulsory retired. Police shall cease to be the National Police
1. Those who shall attain the age of 60 on the 1st Force and lieu thereof, a new police force shall
year of the effectivity of this act. be established and constituted pursuant to this
2. Those who shall attain the age of 59 on the 2nd act.
year of the effectivity of this act. In the interpretation of the Statutes when the
3. Those who shall attain the age of 58 on the 3rd definition of the term in a statute is in question,
year of the effectivity of this act. one must first look into the same statutes to see
4. Those who shall attain the age of 57 on the 4th how much term is expressly defined therein or
year of the effectivity of this act. the manner by which the term is used in other
Private respondent argued that the term “INP” provisions of the same statute.
includes both the formers of the Philippine
Consrtabulary and the local police force under
PD NO. 765.
Sajonas v. Court of This issue pertains to interpreting a sentence or A statute is passed as a whole and not in parts
Appeals phrase in a legal provision in Isolation. The or sections, and is animated by one general
case is about the Proper Interpretation of purpose and intent. Consequently, each part
Section 70 of P.D. No. 1529 otherwise known or section should be construed in connection
as the "Property Registration Decree" with every other parts or section so as to
specifically with respect to the Legal Effect of provide a harmonious whole. It is not proper
an annotated adverse claim on the title after 30 to confine its intention to the.one section
days from its annotation and whether the construed. It is always unsafe way of
Notice of adverse claim automatically losses construing a statute or contract to divide it by
its force after a period of 30 days from its a process of etymological dissection, into
annotation on the title. The CA held in the separate words and then apply to each, thus
affirmative and invoked the plain meaning rule separated from the context, some particular
of construction and held that Sec 70 of P.D. No. meaning to be attached to any word or phrase
1529 is specific and Unambiguous and does not usually to be ascertained from the context.
require any interpretation which The SC A statute should be construed not only to be
reversed the ruling of CA and held that the said consistent with itself but also to harmonize it
provision cannot and should not be treated with other laws on the same subject matter, as
separately, but should be read in relation to the to form a complete, coherent and intelligible
sentence " After the lapse of said period, the system. " Interpretare et concordare leges
annotation of adverse claim may be cancelled legibus est optimus interpretandi modus or
upon filing of a verified petition thereof by the every statue must be construed and
party in interest. harmonize with other statutes as to form a
The Validity or efficacious of the claim may uniform set of Jurisprudence. Thus, efforts
only be determined by the court upon petition should be made to harmonize the provision of
by an interested party, in which event, The a law or of two laws so that each should be
court shall order the immediate hearing thereof effective. This principle is also relevant in the
and make the proper adjudication as justice and interpretation of statutes in light of its
equity may warrant. And it is only when such Legislative history.
claim is found unmeritorious that the
registration of the adverse claim may be
cancelled. Thereby protecting the interest of the
adverse claimant and giving notice and warning
to third parties
PRINCIPLES OF Floresca, et al. v. The question before the Supreme Court was Article 10 of the Civil Code provides that “in
CONSTRUCTION: Philex Mining whether the action of an injured employee or case of doubt in the interpretation of laws, it
that of his heirs in case of death under is presumed that the lawmaking body
Corporation Workmen’s Compensation Act is exclusive, intended right and justice to prevail.”
Presumption of Justice selective, or cumulative, meaning, whether they
have a right of selection or choice of action The Court held that, notwithstanding the
between availing of the workmen’s right under provisions of the Workmen’s Compensation Act,
the Workmen’s Compensation Act and suing in the heirs of the employees ay still file an action
the regular courts under the Civil Code for for damages against Philex for negligence under
higher damages by virtue of negligence or the Civil Code. This is because the rationale for
fault. Section 5 and 46 of the Workmen’s awarding compensation under the Workmen’s
Compensation Act provides: Compensation Act differs from that in giving
damages under the Civil Code. The Court also
Section 5. Exclusive right to compensation- opined that it was not legislating in its decision,
The rights and remedies granted by this Act and was merely interpreting the Workmen’s
to an employee by reason of a personal injury Compensation Act in light of the constitutional
entitling him to compensation shall exclude all policy on protecting labor and of Article 10 of
other rights and remedies accruing to the the Civil Code, which states that in case of doubt
employee, his personal representatives, in the interpretation or application of laws, it is
dependents or nearest of kin against the presumed that the law-making body intended
employer under the Civil Code and other laws right and justice to prevail.
because of said injury…
Before the trial was about to proceed, Yu Cong SECTION 3. This Act shall take effect on
Eng and another petitioner, Co Liam (on behalf November first, nineteen hundred and twenty
of all other Chinese merchants in the one. Approved, February 21, 1921.
Philippines) filed a petition for prohibition
against the enforcement of the criminal The Philippines Bill of Rights provides that:
proceedings of the said Act with the Supreme “No law shall be enacted in said Islands which
Court of the Philippines on the grounds of its shall deprive any person of life, liberty, or
invalidity GR No. L-20479.(petition lost) property without due process of law, or deny to
any person therein the equal protection of the
Yu Cong Eng et al. filed a petition for writ of laws.”
certiorari with the US Supreme Court-271 US
500. (petition won)
It that guaranties equivalent to the due process
The issues won the Philippine Supreme Court and equal protection of the law clause of the
made a valid construction of Act No. 2972 and Fourteenth Amendment, the twice in jeopardy
won Act No. 2972 is unconstitutional. clause of the Fifth Amendment, and the
substantial guaranties of the Sixth Amendment,
The rulings: A.NO. It is the duty of a court in exclusive of the right to trial by jury, were
considering the validity of an act to give it such extended to the Philippine Islands. It is further
reasonable construction as can be reached to settled that the guaranties which Congress has
bring it within the fundamental law. However, a extended to the Philippine Islands are to be
court may not exercise legislative functions to interpreted as meaning what the like provisions
save the law from conflict with constitutional meant at the time when Congress made them
limitation. applicable to the Philippine Islands.
Construction to Render JMM Promotions and This case involves the National Labor The legal maxim “ut res magis valeat quam
Provision Effective Management, Inc. v. Relations Commission, as the respondent, and pereat” which means that “let the thing be more
National Labor Relations JMM Promotions and Management, as the valued than it perishes” is a principle of legal
Commission petitioner. The case is about the dismissal of hermeneutics that is commonly applied in the
the petitioner's appeal from a decision of the interpretation of statutes and legal documents.
Philippine Overseas Employment This means that in interpreting a statute, care
Administration on the ground of failure to post should be taken that every part thereof be given
the required appeal bond. The petitioner effect, on the theory that it was enacted as an
contends that the National Labor Relations integrated measure and not as a hodge-podge of
Commission committed grave abuse of conflicting provisions. Under the petitioner's
discretion in applying Article 223 of the Labor interpretation, the appeal bond required by
and Code Rule VI, Section 6 of the new Rules Section 6 of the POEA Rule should be
of Procedure of the National Labor Relations disregarded because of the earlier bonds and
Commission decisions rendered by the escrow money it has posted. The petitioner
Philippine Overseas Employment would in effect nullify Section 6 as a superfluity,
Administration. The petitioner also argued that but the Court do not see any such redundancy;
the appeal bond required by Section 6 of the on the contrary, it was found that Section 6
aforementioned POEA Rule should be complements Section 4 and Section 17. The rule
disregarded because of the earlier bonds and is that a construction that would render a
escrow money it has posted. However, the said provision inoperative should be avoided; instead,
provision provides that it is necessary to post apparently inconsistent provisions should be
the appeal bond required pursuant to Section 6, reconciled whenever possible as parts of a
Rule V, Book VII of the POEA Rules, as a coordinated and harmonious whole.
condition for perfecting an appeal from a
decision of the POEA and as an addition to the
monetary obligations of the overseas recruiter
prescribed in Section 4, Rule II, Book II of the
POEA Rules and the escrow agreement under
Section 17 of the same Rule. Thus, the
petitioner is still required to post an appeal
bond to perfect its appeal from a decision of the
POEA to the NLRC.
Vicencio was a candidate for the post of Section 78. Petition to deny due course to or
punong barangay. In his Certificate of cancel a certificate of candidacy. - A verified
Candidacy, he stated that his profession was a petition seeking to deny due course or to cancel
Certified Public Accountant. He won in the a certificate of candidacy may be filed by the
elections. Sometime after Vicencios person exclusively on the ground that any
Lluz and Aldeosa v. proclamation, petitioners charged him before material representation contained therein as
Comelec the Law Department of the COMELEC with required under Section 74 hereof is false. The
violation of Sec. 262 in relation to Sec. 74 of petition may be filed at any time not later than
BP 881. The COMELEC held that despite the twenty-five days from the time of the filing of
deceitful act he did, it could not prosecute him the certificate of candidacy and shall be decided,
for an election offense, but possibly only for an after due notice and hearing, not later than
administrative or criminal offense. The Court fifteen days before the election.
held that the alleged misrepresentation of
profession on a COC is punishable as an
election offense under Sec. 262 in relation to A misrepresentation is a certificate in a COC is
Sec. 74 of BP 88. No elective office, not even material when it refers to a qualification for
the office of the President, requires a certain elective office and affects the candidate’s
profession or occupation as a qualification. For eligibility. When a candidate commits a material
local elective offices, including that of punong misrepresentation, he or she may be proceeded
barangay, the LGC prescribes only against through a petition to deny due course to
qualifications pertaining to citizenship, or cancel a COC under Sec. 78, or through
registration as a voter, residence and language. criminal prosecution under Sec. 262 for violation
Profession not being a qualification for elective of Sec. 74 of BP 881. A misrepresentation of a
office, misrepresentation of such does not non-material fact, or a non-material
constitute a material misrepresentation. representation, is not a ground to deny due
course to or cancel a COC under Sec. 78. In
other words, for a candidates COC to be denied
due course or cancelled by the COMELEC, the
fact misrepresented must pertain to a
qualification for the office sought by the
candidate.
Penal Law Centeno v. Villalon- The case is about the officers of a civic The 1987 Constitution treats the words
Pornillos organization who launched a fund drive "charitable" and "religious" separately and
for the purpose of renovating a chapel. independently of each other. Thus, the word
They admitted that their solicitation "charitable" is only one of three descriptive
words used in Section 28 (3), Article VI of
was carried out without a permit from
the Constitution which provides that
the DSWD. As a result, an information "charitable institutions, churches and
was filed against them for violating personages . . ., and all lands, buildings, and
P.D. No. 1564 or the Solicitation improvements, actually, directly, and
Permit Law. Petitioner filed a motion to exclusively used for religious, charitable, or
quash the information on the ground educational purposes shall be exempt from
that the facts alleged therein do not taxation."
constitute an offense, claiming that
P.D. No. 1564 only covers solicitations
made for charitable or public welfare In the interpretation of a penal statute,
purposes, but not those made for a the tendency is to subject it to careful
religious purpose such as the scrutiny and to construe it with such
construction of a chapel. This was strictness as to safeguard the rights of
denied, trial ensued, followed by a the accused. If the statute is ambiguous
judgment rendering them guilty. and admits of two reasonable but
Nevertheless, upon finding that the contradictory constructions, that which
accused acted in good faith, the trial operates in favor of a party accused
judge recommended executive under its provisions is to be preferred.
clemency. Accused appealed to the The principle is that acts in and of
RTC only to have his penalty modified themselves innocent and lawful cannot
to an increased penalty. The case be held to be criminal unless there is a
eventually reached the highest tribunal, clear and unequivocal expression of the
questioning whether solicitations for legislative intent to make them such.
religious purposes are within the ambit Whatever is not plainly within the
of P.D. No. 1564. provisions of a penal statute should be
regarded as without its intendment.
United States v. Go The defendant is charged with violation of In the opinion of this court, it is not
Chico Section 1 of Act No. 1696 of the Philippine necessary that the appellant should have
Commission. He displayed in one of the acted with the criminal intent. The display
windows and one of the showcases of his of a flag or emblem used particularly within
store, No. 89 Calle Rosario, a number of a recent period, by the enemies of the
medallions, in the form of a small button, Government tends to incite resistance to
upon the faces of which were imprinted in governmental functions and insurrection
miniature the picture of Emilio Aguinaldo, against governmental authority just as
and the flag or banner or device used effectively if made in the best of good faith
during the late insurrection in the as if made with the most corrupt intent. The
Philippine Islands. He was ignorant of the display itself, without the intervention of
existence of a law against the display of the any other factor, is the evil.
medallions in question and had
consequently no corrupt intention.
It is said that notwithstanding this rule
The appellant appealed on the grounds (the penal statutes must be construed
that he had no criminal intent and that strictly) the intention of the lawmakers
what the law prohibits is the use of the must govern in the construction of penal
identical banners, devices, or emblems statutes. That though penal statutes are
actually used during the Philippine to be construed strictly, they are not be
insurrection. construed so strictly as to defeat the
obvious purpose of the legislature.
Quimvel v. People The petitioner in this case appealed Sec. 5(b) of RA 7610 punishes sexual
of the Philippines before the Highest Court of the ruling intercourse or lascivious conduct committed
which sustained his conviction of the on a child subjected to other sexual abuse. It
crime of Acts of Lasciviousness in covers not only a situation where a child is
abused for profit but also one in which a
relation to Sec. 5(b), Article III of RA
child, through coercion, intimidation or
7610. He assails that he may be influence, engages in sexual intercourse or
convicted only of acts of lasciviousness lascivious conduct. Hence, the law punishes
under Art. 336 of the Revised Penal not only child prostitution but also other
Code and not in relation to Sec. 5(b) of forms of sexual abuse against children.
RA 7610 as he alleges that to be held
liable under the latter law, it is
necessary that the victim is involved in Ratio legis est anima. The reason of the
or subjected to prostitution or other law is the soul of the law. In this case,
sexual abuse the law would have miserably failed in
fulfilling its lofty purpose of providing
special protection to children from all
forms of abuse if the Court were to
interpret its penal provisions so as to
require the additional element of a prior
or contemporaneous abuse that is
different from what is complained of,
and if the Court were to require that a
third person act in concert with the
accused.
Tax Laws CIR v. Court of Appeals, Private respondent is a non-stock, non-profit DOCTRINE OF STRICT INTERPRETATION
et al, educational institution with auxiliary units and IN THE IMPOSITION TAXES. IN CASE OF
branches all over the Philippines. One such DOUBT, SUCH STATUTES ARE TO BE
auxiliary unit is the Institute of Philippine CONSTRUED MOST STRONGLY AGAINST
Culture (IPC), which has no legal personality THE GOVERNMENT AND IN FAVOR OF
separate and distinct from that of private THE SUBJECTS OR CITIZENS BECAUSE
respondent. The IPC is a Philippine unit BURDENS ARE NOT TO BE IMPOSED NOR
engaged in social science studies of Philippine PRESUMED TO BE IMPOSED BEYOND
society and culture. Occasionally, it accepts WHAT STATUTES EXPRESSLY AND
sponsorships for its research activities from CLEARLY IMPORT
international organizations, private foundations,
and government agencies. Private respondent
received from petitioner Commissioner of To fall under its coverage, Section 205 of the
Internal Revenue (CIR) demand letters for National Internal Revenue Code requires that the
alleged deficiency contractors’ tax and alleged independent contractor be engaged in the
deficiency income tax, Denying said tax business of selling its services. Hence, to impose
liabilities, private respondent sent petitioner a the three percent contractor's tax on Ateneo's
letter-protest and subsequently filed with the Institute of Philippine Culture, it should be
latter a memorandum contesting the validity of sufficiently proven that the private respondent is
the assessments. Now the issue at hand is indeed selling its services for a fee in pursuit of
whether Ateneo de Manila University, an independent business. In the case at bench, it
through its auxiliary unit or branch — the is clear from the evidence on record that there
Institute of Philippine Culture — performing was no sale either of objects or services because,
the work of an independent contractor and, as adverted to earlier, there was no transfer of
thus, subject to the three percent contractor's ownership over the research data obtained or the
tax levied by then Section 205 of the National results of research projects undertaken by the
Internal Revenue Code? Institute of Philippine Culture. Therefore, the
funds received by Ateneo’s Institute Philippine
Culture are not given in the concept of a fee or
prince in exchange for performance of service or
delivery of an object but rather an endowment or
donation for the purpose of sponsoring or
funding the research w/no string attach.
CIR v. SM Prime MARSHALL DOCTRINE: THE POWER OF
Holdings. Inc. Respondents SM Prime and First Asia are TAXATION IS SOMETIMES ALSO CALLED
domestic corporations, and both engaged in the THE POWER TO DESTROY.
business of operating cinema houses.
The issue in this case is whether the gross Therefore, it should be exercised with caution to
receipts derived by operators or proprietors of minimize injury to the proprietary rights of a
cinema/theater houses from admission tickets taxpayer. It must be exercised fairly, equally and
are subject to Value-Added Tax (VAT). uniformly, lest the tax collector kill the "hen that
Petitioner argues that the enumeration of lays the golden egg." And, in order to maintain
services subject to VAT in sec. 108 of the NIRC the general public's trust and confidence in the
is not exhaustive because it covers all sales of Government this power must be used justly and
services unless exempted by law. He claims not treacherously.
that the CTA erred in applying the rules on It is the legislative intent not to impose VAT
statutory construction. Thus, he maintains that on persons already covered by the amusement
the exhibition of movies by cinema operators or tax. This holds true even in the case of
proprietors to the paying public, being a sale of cinema/theater operators taxed under the LGC of
service, is subject to VAT. 1991 precisely because the VAT law was
intended to replace the percentage tax on certain
The Respondents, on the other hand, argue that services. To hold otherwise would impose an
a plain reading of sec. 108 of the NIRC of 1997 unreasonable burden on cinema/theater houses
shows that the gross receipts of proprietors or operators or proprietors, who would be paying
operators of cinemas/theaters derived from an additional 10% VAT on top of the 30%
public admission are not among the services amusement tax imposed by Section 140 of the
subject to VAT. According to them, the LGC of 1991, or a total of 40% tax. Such
absence of gross receipts from cinemas/theaters imposition would result in injustice, as persons
admission tickets from the list of services taxed under the NIRC of 1997 would be in a
which are subject to the national amusement better position than those taxed under the LGC
tax under sec. 125 of the NIRC of 1997 of 1991. We need not belabor that a literal
reinforces this legislative intent. Respondents application of a law must be rejected if it will
also highlight the fact that RMC No. 28-2001 operate unjustly or lead to absurd results.
on which the deficiency assessments were
based is an unpublished administrative ruling.
National Power AS A RULE, TAX EXEMPTIONS ARE
Corporation v. City of National Power Corp. (NPC), the petitioner, is CONSTRUED STRONGLY AGAINST THE
Cabanatuan a government owned and controlled CLAIMANT. EXEMPTIONS MUST BE
corporation (GOCC) created under SHOWN TO EXIST CLEARLY AND
Commonwealth Act No. 120, as amended. For CATEGORICALLY AND SUPPORTED BY
many years, NPC sold electric power to the CLEAR LEGAL PROVISIONS.
residents of Cabanatuan city, the respondent.
Pursuant to a 1992 ordinance, the respondent In the case at bar, the petitioner's sole refuge is
assessed the petitioner a franchise tax. section 13 of Rep. Act No. 6395 exempting
from, among others, "all income taxes, franchise
In refusing to pay the tax assessment, petitioner taxes and realty taxes to be paid to the National
argued that the respondent had no authority to Government, its provinces, cities, municipalities
impose tax on government entities like itself and other government agencies and
and that it was a tax-exempt entity by express instrumentalities." However, section 193 of the
provision of law. Hence, respondent led a LGC withdrew, subject to limited exceptions, the
collection suit demanding payment of the sweeping tax privileges previously enjoyed by
assessed tax due alleging that petitioner’s private and public corporations. Contrary to the
exemption from local taxes has been repealed contention of petitioner, section 193 of the LGC
is an express, albeit general, repeal of all statutes
granting tax exemptions from local taxes. It is
worth mentioning that sec.192 of the LGC
empowers the LGU’s, through ordinances duly
approved, to grant tax exemptions, initiatives or
reliefs. But in enacting sec. 37 of ordinance No.
165-92 which imposes an annual franchise tax”
notwithstanding any exemption granted by law
or other special law,” the respondent city
government clearly did not intend to exempt the
petitioner from the coverage thereof.
Surigao Electric Surigao Electric Co,The petitioner, has Under Section 11 of Republic Act 1125, any
Co.,Inc. v. CTA and deficiency franchise tax liability of person adversely affected by a decision or
CIR P21,156.06 excluding surcharge from ruling of the Collector of Internal
the period of September 1947 to June Revenue,may file an appeal in the Court of
Tax Appeals within 30 days after the receipt
1959 on which it asked for motion for
of such decision or ruling. The Court of Tax
reconsideration. On April 29, 1963 Appeals correctly dismissed the petition for
(received by the petitioner on May 8, review for having filed beyond the thirty
1963) the revised assessment was day period. The revised assessment
P11,533.53, representing the embodied in the Commissioner's letter dated
petitioner's deficiency franchise-tax and April 29, 1963 being, in legal
surcharges thereon for the period from contemplation, the final ruling reviewable
April 1, 1956 to june 30, 1959. The by the tax court, the thirty-day appeal period
petitioner then requested a should be counted from May 8, 1963, which
recomputation of the revised is the day the petitioner received the letter.
assessment in a letter to the From May 8, 1963 to June 7, 1963 (the day
the petitioner, by registered mail, sent to the
Commissioner dated June 6, 1963
Commissioner its letter of June 6, 1963
(sent by registered mail on June 7, requesting for further recomputation of the
1963). The Commissioner, however, in amount demanded from it) saw the lapse of
a letter dated June 28, 1963 (received thirty days. The June 6, 1963 request for
by the petitioner on July 16,1963), further recomputation, partaking of a motion
denied the request for for reconsideration, tolled the running of the
recomputation.On August 1, 1963 the thirty-day period from June 7, 1963 (the day
petitioner appealed to the Court of Tax the petitioner sent its letter by registered
Appeals. The tax court dismissed the mail) to July 16, 1963 (the day the petitioner
appeal on October 1, 1965 on the received the letter of the Commissioner
ground that the appeal was filed beyond dated June 28, 1963 turning down its
request). The prescriptive period
the thirty-day period of appeal provided
commenced to run again on July 16, 1963.
by section 11 of Republic Act 1125. The petitioner filed its petition for review
with the tax court on August 1, 1963 —
after the lapse of an additional sixteen days.
The petition for review having been filed
beyond the thirty-day period, we rule that
the Court of Tax Appeals correctly
dismissed the same.
CIR v. Algue, Inc., et Commissioner of Internal Revenue, the SEC. 30. Deductions from gross income.--In
al. petitioner, contends that the claimed computing net income there shall be
deduction of Algue, Inc., the respondent, allowed as deductions — (a) Expenses: (1)
worth P75,000.00 was properly disallowed In general.-All the ordinary and necessary
because it was not an ordinary reasonable expenses paid or incurred during the taxable
or necessary business expense. year in carrying on any trade or business,
including a reasonable allowance for
The petitioner claims that these payments salaries or other compensation for personal
are fictitious because most of the payees services actually rendered; …
are members of the same family in control
of Algue. It is argued that no indication The Court of Tax appeals agreed with the
was made as to how such payments were respondent court that the amount of the
made, whether by check or in cash, and promotional fees was not excessive. The
there is not enough substantiation of such total commission paid by the Philippine
payments. In short, the petitioner suggests Sugar Estate Development Co. to the private
a tax dodge, an attempt to evade a respondent was P125,000.00. After
legitimate assessment by involving an deducting the said fees, Algue still had a
imaginary deduction. balance of P50,000.00 as clear profit from
the transaction. The amount of P75,000.00
was 60% of the total commission. This was
a reasonable proportion, considering that it
was the payees who did practically
everything, from the formation of the
Vegetable Oil Investment Corporation to the
actual purchase by it of the Sugar Estate
properties. This finding of the respondent
court is in accord with the provision of the
Tax Code.
Republic of the The case is about a petition for review on Government-owned or controlled
Philippines v. certiorari under Rule 45 of the 1997 Rules
corporation refers to any agency organized
Parañaque, G.R. No. of Civil Procedure, on pure questions of as a stock or non-stock corporation, vested
191908, 18 law, assailing the January 8, 2010 Order of
with functions relating to public needs
July 2012 the Regional Trial Court, Branch 195, whether governmental or proprietary in
Paranaque nature, and owned by the Government
directly or through its instrumentalities
City (RTC), which ruled that petitioner, either wholly, or, where applicable as in the
Philippine Reclamation Authority case of stock
(PRA), is a government-owned and corporations, to the extent of at least fifty-
controlled corporation (GOCC), a one
(51) percent of its capital stock
taxable entity, and, therefore, not
exempt from payment of real property Instrumentality refers to any agency of the
taxes. National Government, not integrated within
the department framework, vested with
special functions or jurisdiction by law,
endowed with some if not all corporate
powers, administering special funds, and
enjoying operational autonomy, usually
through a charter
Rules of Court Office of the Court Respondent Garong, Court Interpreter III was Rule 1, Section 6, of the 1997 Rules of Civil
Administrator v. Garong charged with frustrated homicide. Judge Procedure states that: SEC.6 CONSTRUCTION.
Leynes, issued the corresponding warrant of
arrest against respondent. While this was These rules shall be liberally construed in order
pending, respondent filed an Urgent Motion to to promote their objective of securing a just,
Quash Warrant of Arrest. The Court Appeals speedy and inexpensive disposition of every
granted the Urgent Motion To Quash filed by action and proceeding.
respondent, lifting the Entry of Judgment.
In the case of Goldloop Properties, Inc. v. Court
Respondent's former counsel notified the trial of Appeals, the filing of respondents-spouses'
court of his change of address, the copy of the motion for reconsideration did not stop the
judgment of conviction against respondent was period of appeal because xxx the reglementary
sent to his old address. period within which respondents-spouses should
have appealed expired on 23 November 1989.
The notice of judgment should have been sent Where a rigid application of the rule will result
to respondent's counsel of record's new address, in a manifest failure or miscarriage of justice,
and the sending of the same to counsel's old then the rule may be relaxed.
address was improper and invalid. For this
reason, respondent's period to file motion for Technicalities may thus be disregarded in order
reconsideration from said decision could not to resolve the case. After all, no party can even
have commenced to run. claim a vested right in technicalities. Litigation
should as much be decided on the merits and not
In this case, respondent's life and liberty is at on technicalities.
stake. The trial court sentenced him to suffer
the penalty of imprisonment of four (4) months
of Arresto Mayor, as minimum, to four (4)
years and two (2) months of Prision
Correccional, as maximum, together with the
accessory penalties provided by law plus costs.
It is but just, therefore, that respondent be given
every opportunity to defend himself and to
pursue his appeal. To do otherwise would be
tantamount to a grave injustice.
PRINCIPLES OF San Juan v. Civil This Case Involves a petitions for certiorari ARTICLE II, SECTION 25, THE STATE
CONSTRUCTION: filed by Reynaldo San Juan, the governor of the SHALL ENSURE THE AUTONOMY OF
Service Commission province of Rizal, seeking the nullification of LOCAL GOVERNMENT.
Local Autonomy the Civil Service Commission’s (CSC)
resolution upholding the appointment of Cecilia ARTICLE X, SECTION 2, THE
Almajose as the provincial Budget Officer TERRITORIAL AND POLITICAL
(PBO) of Rizal. The petitioner argues that he SUBDIVISIONS SHALL ENJOY LOCAL
has the sole right to recommend nominees of AUTONOMY
the position of PBO and that the appointee
should come only from his nominees. The issue The phrase “upon recommendation of the local
resolves around the interpretation of the chief executive concerned” must be given
Executive Order No. 112 and the extent of the mandatory application in consonance with the
governor’s recommending power. state policy of local autonomy as guaranteed in
the 1987 constitution.
Election laws Yapdiangco v. This case involves the issue of whether a Under Article 90 of the Revised Penal Code,
Buencamino Sunday or legal holiday can interrupt the light offenses prescribe in two months. Article
prescription of an offense. The petitioner- 13 of the Civil Code provides that when the law
apellant, Rafael Yapdiangco, argued that 60 th speaks of months, it shall be understood that
day of filing information fell on Sunday, and months are of thirty days each.
therefore, the action had already prescribed. Article 90. Prescription of crimes. Crimes
The respondents, the Hon. Concepcion B punishable by death, reclusion perpetua or
Buencamino and Hon. Justiniano Cortez, reclusion temporal shall prescribe in twenty
contended that the law should allow the filing years. Crimes punishable by other afflictive
of charges on the next succeeding business day. penalties shall prescribe in fifteen years.
The court ultimately ruled in favor of the Article 91 of the Revised Penal Code reads:--
petitioner-apellant, stating that the rules on time "Computation of prescription of offenses. The
computation for ordinary acts do not apply to period of prescription shall commence to run
the prescription of a criminal action. The Court from the day on which the crime is discovered
emphasized that the statute of limitations in by the offended party, the authorities or their
criminal cases is an act of grace by the state, agents, and shall be interrupted by the filing of
and delay in prosecuting offenders can be the complaint or information, and shall
detrimental to public justice. Wherefore, the commence to run again when such proceedings
petition for certiorari and mandamus is granted. terminate without the accused being convicted or
The questioned order of the respondent court is acquitted, or are unjustifiably stopped for any
SET ASIDE. The motion to quash is reason not imputable to him.”
GRANTED and the information before the city Petitioner- Appellants arguments, as a general
court is DISMISSED. rule, exceptions will not be implied to the
statutes of limitations of criminal offenses, and
hence, in criminal prosecutions unless the statute
of limitations contains an exception or condition
that will toll its operation, the running of the
statute is not interrupted, save only by
indictment or other sufficient procedure
commencing the prosecution of the offense.
After the statute has commenced to run it will
not be interrupted by the happening of any
subsequent event or disability . . ..'
The respondents cite the following provision of
the Revised Administrative Code to sustain their
side:
"SEC. 31. Pretermission of holiday. Where the
day, or the last day, for doing any act required or
permitted by law falls on a holiday, the act may
be done on the next succeeding business day."
The law requires or permits the filing of the
information within two months or sixty days
from the date the crime was discovered by the
offended party. Since the 60th day or last day for
the filing of the information in this case fell on a
holiday, according to the respondents-appellees
the law should allow the filing of charges to be
done on the next succeeding business day.
If we follow the ordinary rule of time
computation, based on the common law, which,
in construing statutes of limitations excludes the
first day and includes the last day unless the last
day is dies non in which event the following day
is included, the stand of the respondents-
appellees would be correct.
The rules contained in Section 31 of the Revised
Administrative Code and Section 1, Rule 28 of
the Old Rules of Court deal with the
computation of time allowed to do a particular
act, such as, the filing of tax returns on or before
a definite date, filing an answer to a complaint,
taking an appeal, etc. They do not apply to
lengthen the period fixed by the State for it to
prosecute those who committed a crime against
it. The waiver or loss of the right to prosecute
such offenders is automatic and by operation of
law. Where the sixtieth and last day to file an
information falls on a Sunday or legal holiday,
the sixty-day period cannot be extended up to the
next working day. Prescription has automatically
set in. The remedy is for the fiscal or prosecution
to file the information on the last working day
before the criminal offense prescribes.
PRESCRIPTIVE Yapdiangco v. This case involves the issue of whether a Under Article 90 of the Revised Penal Code,
PERIOD Buencamino Sunday or legal holiday can interrupt the light offenses prescribe in two months. Article
prescription of an offense. The petitioner- 13 of the Civil Code provides that when the law
apellant, Rafael Yapdiangco, argued that 60 th speaks of months, it shall be understood that
day of filing information fell on Sunday, and months are of thirty days each.
therefore, the action had already prescribed. Article 90. Prescription of crimes. Crimes
The respondents, the Hon. Concepcion B punishable by death, reclusion perpetua or
Buencamino and Hon. Justiniano Cortez, reclusion temporal shall prescribe in twenty
contended that the law should allow the filing years. Crimes punishable by other afflictive
of charges on the next succeeding business day. penalties shall prescribe in fifteen years.
The court ultimately ruled in favor of the Article 91 of the Revised Penal Code reads:--
petitioner-apellant, stating that the rules on time "Computation of prescription of offenses. The
computation for ordinary acts do not apply to period of prescription shall commence to run
the prescription of a criminal action. The Court from the day on which the crime is discovered
emphasized that the statute of limitations in by the offended party, the authorities or their
criminal cases is an act of grace by the state, agents, and shall be interrupted by the filing of
and delay in prosecuting offenders can be the complaint or information, and shall
detrimental to public justice. Wherefore, the commence to run again when such proceedings
petition for certiorari and mandamus is granted. terminate without the accused being convicted or
The questioned order of the respondent court is acquitted, or are unjustifiably stopped for any
SET ASIDE. The motion to quash is reason not imputable to him.”
GRANTED and the information before the city Petitioner- Appellants arguments, as a general
court is DISMISSED. rule, exceptions will not be implied to the
statutes of limitations of criminal offenses, and
hence, in criminal prosecutions unless the statute
of limitations contains an exception or condition
that will toll its operation, the running of the
statute is not interrupted, save only by
indictment or other sufficient procedure
commencing the prosecution of the offense.
After the statute has commenced to run it will
not be interrupted by the happening of any
subsequent event or disability . . ..'
The respondents cite the following provision of
the Revised Administrative Code to sustain their
side:
"SEC. 31. Pretermission of holiday. Where the
day, or the last day, for doing any act required or
permitted by law falls on a holiday, the act may
be done on the next succeeding business day."
The law requires or permits the filing of the
information within two months or sixty days
from the date the crime was discovered by the
offended party. Since the 60th day or last day for
the filing of the information in this case fell on a
holiday, according to the respondents-appellees
the law should allow the filing of charges to be
done on the next succeeding business day.
If we follow the ordinary rule of time
computation, based on the common law, which,
in construing statutes of limitations excludes the
first day and includes the last day unless the last
day is dies non in which event the following day
is included, the stand of the respondents-
appellees would be correct.
The rules contained in Section 31 of the Revised
Administrative Code and Section 1, Rule 28 of
the Old Rules of Court deal with the
computation of time allowed to do a particular
act, such as, the filing of tax returns on or before
a definite date, filing an answer to a complaint,
taking an appeal, etc. They do not apply to
lengthen the period fixed by the State for it to
prosecute those who committed a crime against
it. The waiver or loss of the right to prosecute
such offenders is automatic and by operation of
law. Where the sixtieth and last day to file an
information falls on a Sunday or legal holiday,
the sixty-day period cannot be extended up to the
next working day. Prescription has automatically
set in. The remedy is for the fiscal or prosecution
to file the information on the last working day
before the criminal offense prescribes.
The Constitution Francisco v. House of The main issue in this case is when an The court laid down the framework for
Representatives, et al. impeachment proceeding shall be deemed as interpreting the Constitution.
having been initiated for purposes of Article
XI, Section 3(5) of the 1987 Constitution which To determine the merits of the issues raised in
provides in part that “no impeachment the instant petitions, this Court must necessarily
proceedings shall be initiated against the same turn to the Constitution itself which employs the
official more than once within a period of one well settled principles of constitutional
year.” The Court held that the term “to initiate” construction.
refers to the filing of the impeachment
complaint coupled with Congress’ taking initial First, verba legis, that is, wherever possible, the
action on the said complaint, or by the act of words used in the Constitution must be given
filing and referral or endorsement of the their ordinary meaning except where the
impeachment complaint to the House technical terms are employed. Second, where
Committee on justice, or by the filing by at there is ambiguity, ratio legis est anima. The
least one-third of the members of the Secretary words of the Constitution should be interpreted
General of the House, applying the literal and in accordance with the intent pf its framers.
ordinary definition of the term. Finally, ut magi squam pereat. The Constitution
is to be interpreted as a whole. If, however, the
plain meaning of the word is not found to be
clear, resort to other aids available.
The Constitution Oposa v. Factoran, et al Concerned over the continued deforestation of The court further held that while the right to a
the country, petitioners, all minors represented balanced and healthful ecology is to be found
by their parents, instituted a civil complaint as a under the Declaration of Principles and State
taxpayers’ class suit “to prevent the Policies and not under the Bill of Rights, it does
misappropriation or impairment of Philippine not follow that it is less important than any civil
rainforest” and “arrest the unabated and political rights enumerated in the latter.
hemorrhage of the country’s vital life support
systems and continued rape of Mother Earth.”
They pray for the cancellation of all existing In Justice Feliciano’s separate concurring
timber license agreements (TLA) in the country opinion, he opined that the Article II, Sec. 15 and
and to order the DENR to cease and desist from 16 of the Constitution are self-executing and
approving new TLAs. On motion of then judicially enforceable in its present form.
DENR Sec. Factoran, the RTC dismissed the
complaint for lack of a cause of action.
Factoran avers that the petitioners raise an issue
political which properly pertains to the
legislative or executive branches. Petitioners,
claiming to “represent their generation as well
as the generation yet unborn”, allege their
fundamental right to a balanced and healthful
ecology was violated by the granting of said
TLAs.
Manila Prince Hotel v. In this case, the Government Service Insurance Admittedly, some constitutions are merely
GSIS System, pursuant to the privatization program declarations of policies and principle. Their
of the government, decided to sell through provisions command the legislature to enact laws
public bidding 30% to 51% of the outstanding and carry out the purposes of the framers who
shares of stock of Manila Hotel Corporation merely establish an outline of government
which owns the Manila Hotel. Only two providing for the different departments of the
bidders participated, petitioner MPHC, a governmental machinery and securing certain
Filipino corporation, and Renong Berhad, a fundamental and inalienable rights of citizens. A
Malaysian firm. Renong’s Financial bid of Php provision which lays down a general principle,
44 per share is higher than MPHC’s bid of Php such as those found in Article II of the 1987
41.58 per share. MPHC filed a petition for Constitution, is usually not self-executing. But a
prohibition and mandamus with the Supreme provision which is complete in itself and
Court, invoking the second paragraph of article becomes operative without the aid of
x, section 10 of the 1987 Constitution which supplementary or enabling legislation, or that
provides that “in the grant of rights, privileges which supplies sufficient rule by means of which
and concessions covering the national economy the right it grants may be enjoyed or protected, is
and patrimony, the State shall give preference self-executing if the nature and extent of the
to qualified Filipinos.” GSIS argued that the right conferred and the liability imposed are
second paragraph of Article XII, Section 10 of fixed by the constitution itself, so that they can
the Constitution is merely a statement of be determined by an examination and
principle and policy “since it is not a self- construction of its terms, and there is no
executing provision and requires implementing language indicating that the subject is referred to
legislation.” the legislature for action.
Construction of Words and Colgate Palmolive A corporation manufacturing toilet preparations SECTION 113 OF CENTRAL BANK
Phrases in a Statute Philippines, Inc. v. and household remedies imports materials like CIRCULAR NO. 960, PROVIDING THAT
Gimenez, et al., G.R. stabilizers and flavors. They pay 17% special FOREIGN CURRENCY DEPOSITS SHALL
No. L-14787, 28 January excise tax on the foreign exchange used for BE EXEMPT FROM ATTACHMENT,
1961 cost, transportation, and other charges under GARNISHMENT OR ANY OTHER ORDER
RA 601, the Exchange Tax Law. The OF ANY COURT OR ANY GOVERNMENT
corporation seeks a refund of P113,343.99 for AGENCY OR BODY; HELD
the 17% excise tax. The court ruled yes, stating INAPPLICABLE TO THIS CASE BECAUSE
that the foreign exchange used for the OF ITS PECULIAR CIRCUMSTANCES.
importation of dental cream stabilizers and
flavors is exempt from the 17% excise tax. The The Court justified its departure from the literal
petitioner argued that the stabilizers and flavors application of Section 8 of R.A. No. 6426 and
used fall under food products, book supplies, Section 113 of Central Bank Circular No. 960 by
and medical supplies. The court ruled that the invoking Article 10 of the Civil Code, which
stabilizers and flavors were not food products, provides that in case of doubt in the
as they were not used as toothpaste. The court interpretation or application of laws, it is
emphasized that the rule of construction that presumed that the lawmaking body intended
general and unlimited terms is restrained by a right and justice to prevail. While the Court
particular recital does not require rejection of recognized that the questioned provision is clear
general terms entirely. on its face, it also found that the application of
this provision to the case at bar will result in
such a grave injustice that the Court found that
such result would never have been the intention
of the legislature.
Ramirez v. Court of Ramirez filed a civil case against Garcia, SECTION 1 OF R.A. NO. 4200 ENTITLED,
Appeals, G.R. alleging he vexed, insulted, and humiliated her. 'AN ACT TO PROHIBIT AND PENALIZE
No.93833, 28 September She produced a transcript of their conversation WIRE TAPPING AND OTHER RELATED
1995 from a tape recording. Garcia filed a criminal VIOLATIONS OF PRIVATE
complaint against Ramirez for violating RA COMMUNICATION AND OTHER
4200, which prohibits wire-tapping and other PURPOSES,' PROVIDES:
private communication violations. Ramirez SECTION 1. IT SHALL BE UNLAWFUL FOR
filed a motion to quash, arguing that the facts ANY PERSON, NOT BEING AUTHORIZED
charged do not constitute an offense and that BY ALL THE PARTIES TO ANY PRIVATE
the violation punished under RA 4200 refers to COMMUNICATION OR SPOKEN WORD, TO
the tapping of a communication by someone TAP ANY WIRE OR CABLE, OR BY USING
other than a participant. The court ruled that ANY OTHER DEVICE OR ARRANGEMENT,
RA 4200 applies to tapping a private TO SECRETLY OVERHEAR, INTERCEPT,
conversation by one party, and the petition was OR RECORD SUCH COMMUNICATION OR
denied. The court concluded that even a person SPOKEN WORD BY USING A DEVICE
privy to a conversation who records their COMMONLY KNOWN AS A DICTAPHONE
private conversation without the knowledge of OR DICTOGRAPH OR DETECTAPHONE OR
the other party qualifies as a violator. The court WALKIE-TALKIE OR TAPE RECORDER, OR
also reviewed Senate Congressional Records HOWEVER OTHERWISE DESCRIBED.
and concluded that the express letter of the law The Supreme Court held that the phrase "any
is consistent with the legislative intent, person" in Section 1 of R.A. No.. 4200,
indicating that the provision seeks to penalize otherwise known as the "Anti-Wire Tapping
even those privy to private communications. Act," should be interpreted as referring to any
person, whether involved or not in the private
communication, as the law does not distinguish.
Dabalos v. Regional In 2009, a complainant sought payment for SECTION 5(A) OF R.A. NO. 9262, WHICH
Trial Court money she had lent to a petitioner, who was PROVIDES THAT VIOLENCE AGAINST
unable to pay. She asked if the petitioner was WOMEN AND THEIR CHILDREN CAN BE
responsible for spreading rumors about her and COMMITTED BY "CAUSING PHYSICAL
slapped him, causing him to use personal HARM TO THE WOMAN OR HER CHILD,"
violence on her. The RTC issued a warrant for
the petitioner, and he posted a cash bond for his The Court ruled that prosecution under Section
provisional liberty. In 2010, the petitioner filed 5(a) of R.A. No. 9262 does not require that the
a motion for Judicial Determination of physical injuries inflicted upon the victim must
Probable Cause with Motion to Quash the have as its proximate cause the dating
Information. The RTC ruled against the relationship.
petitioner, stating that the infliction of slight
physical injuries constituted an act of violence When the law does not distinguish, neither
against women and their children. The court should the courts- The limitations of the law
decided that the petitioner is liable under RA should only be set by itself.
9262, as it is not indispensable that the act of
violence be a consequence of the relationship. The Court held that the punishable acts under
The court affirmed the orders of the Regional Section 5(a) of R.A. No. 9262 refer to all acts of
Trial Court. violence against women with whom the offender
has or had a sexual or dating relationship.
Movie and Television ABS-CBN aired an episode of "The Inside Section 3(b) of P.D. No. 1986 which grants the
Review and Story" that depicted female students MTRCB the power “to screen, review and
Classification Board v. moonlighting as prostitutes to pay for tuition examine all motion pictures as herein defined,
ABS-CBN Broadcasting fees. The episode caused uproar in the PWU television programs, including publicity
Corporation, et al. community, with the chancellor and parents materials such as advertisements, trailers and
filing letter-complaints with the MTRCB. The stills, whether such motion pictures and publicity
MTRCB alleged that ABS-CSB did not submit materials be for theatrical or non-theatrical
the program for review and exhibited it without distribution, for television broadcast or for
permission, violating Sec. 7 of PD 1986. ABS- general viewing, imported or produced in the
CBN argued that the program is protected by Philippines, and in the latter case, whether they
the constitutional provision of freedom of be for local viewing or for export”
expression and of the press and that MTRCB
has no power to impose any form of prior The Court held that settled is the rule in statutory
restraint. In 1993, MTRCB ordered ABS-CBN construction that where the law does not make
to pay P20K for non-submission and ordered any exception, courts may not except something
all subsequent programs to be submitted for therefrom, unless there is compelling reason
review. ABS-CBN filed a special civil action apparent in the law to justify it. Ubi Lex non
for certiorari with the RTC QC, seeking to distinguit nec distinguere debemos. Thus, when
declare several sections of PD 1986 the law says 'all television programs, the word
unconstitutional. The RTC annulled the 'all' covers all television programs, whether
decision and declared the identified provisions religious, public affairs, news documentary, etc.
of PD 1986 unconstitutional. The MTRCB has The principle assumes that the legislative body
the authority to review "The Inside Story" made no qualification in the use of general word
before its broadcast, as stated in INC v. CA. or expression.' Arelated maxim is generalia
The court has stated that freedom of expression verba sunt generaliter intelligenda, or that the
and press is protected by the Constitution, not law does not make a distinction prevents us from
freedom of religion. ABS-CBN's argument is making one.8 Thus, the word "parents" in the
based on freedom of speech and press, but the phrase "dependent parents" in Article 1676) of
Constitution does not explicitly state that the Labor Code of the Philippines, should be
freedom of speech or press has preferred status. understood in its general sense and cannot be
The Court is not tasked with determining if unduly limited to "legitimate parents" by the
MTRCB violated the Bill of Rights, as it did Employees Compensation Commission which is
not disapprove or ban the program. The petition tasked with implementing the aforementioned
was granted. The Decision of the RTC and law.
Order are reversed.
Llamas v. Executive A case was filed against the governor of Tarlac Article VII, Section 9 of the 1987 Constitution
Secretary Province for alleged graft and corruption. After which states in part that "except in cases of
serving his 90-day suspension, the vice- impeachment, or as otherwise provided in this
governor, Petitioner, assumed office. Within 30 Constitution, the President may grant reprieves,
days, the governor returned with a resolution commutations, and pardons, and remit fines and
granting executive clemency. The court ruled forfeitures, after conviction by final judgment."
that the executive clemency granted in favor of
the governor is constitutional. The 1987
Constitution allows the President to grant
reprieves, commutations, pardons, and remit The Court applied the doctrine Ubi lex non
fines and forfeitures after conviction by final distinguit, nec nos distinguere debemos, which
judgment. The court applied the doctrine "Ubi means that if the law does not distinguish, the
lex non distinguit, nec nos distinguire court should not distinguish. The Court noted
debemos," meaning if the law does not that the Constitution does not distinguish
distinguish, so we must not distinguish. The between which cases executive clemency may be
court argued that if the President can grant exercised by the President, and the fact that
reprieves, commutations, pardons, and remit impeachment cases were expressly excluded
fines and forfeitures in criminal cases, she from the coverage of Article VII, Section 19,
should also grant executive clemency in also shows the intention to not exclude
administrative cases, which are less serious administrative cases for to say that the power can
than criminal offenses. only be exercised in criminal cases means that
there is no need to explicitly exclude
impeachment cases from the coverage of said
Constitutional provision.
Provisos Collector of Internal The issue is whether an internal revenue tax SEC. 331. Period of limitation upon assessment
Revenue, et al. v. de los that was assessed in 1935 could, some 20 years and collection. — Except as provided in the
Angeles thereafter, still be collected by distraint and succeeding section, internal revenue taxes shall
levy. The administrator of the estate of the be assessed within five years after the return was
deceased filed a return showing that the heirs filed, and no proceeding in court without
had an inheritance tax liability of P185.94 each, assessment for the collection of such taxes shall
the Collector of Internal Revenue, sent be begun after the expiration of such period. For
assessment notice to each heir requiring the purpose of this section a return filed before
payment of that amount. All the heirs paid the last day prescribed by law for the filing
except the said respondent, who refused the thereof shall be considered as filed on such last
demand on the grounds that he had not yet day: Provided, that this limitation shall not
received his share of the inheritance and that apply to cases already investigated prior to
there were still questions pending in court the approval of this Code.
relative to the distribution of the estate.
The limitation is, however, in both cases made
20 years after the assessment, a warrant of subject to the exceptions provided for in section
distraint and levy was issued and sent to the 332. That section reads:j
deputy provincial treasurer of Rizal for
execution. Served with the warrant, the SEC. 332. Exceptions as to its period of
respondent taxpayer, without disputing the limitation of assessment and collection of taxes.
legality of the assessment, protested the - (c) Where the assessment of any internal-
distraint and levy on the ground of prescription revenue tax has been made within the period of
and then petitioned the Court of Tax Appeals to limitation above prescribed such tax may be
declare the warrant illegal and enjoin its collected by distraint or levy or by a proceeding
enforcement. in court, but only if begun (1) within five years
after the assessment of the tax, or (2) prior to
the expiration of any period for collection agreed
upon in writing by the Collector of Internal
Revenue and the taxpayer before the expiration
of such five-year period. The period so agreed
upon may be extended by subsequent
agreements in writing made before the expiration
of the period previously agreed upon.
Ordinary Words Carandang v. Santiago, et This case is about a petition for certiorari NOSCITURA SOCIIS
al. A doctrine or rule of construction: the meaning of an
Understood in Ordinary against Honorable Vicente Santiago, Judge of unclear or ambiguous word (as in a statute or contract)
Sense, Technical Words in the court of First Instance of Manila, to annul should be determined by considering the words with it
Technical Sense his order in Civil Case No. 21173, entitled is associated in the context. The meaning of
questionable words or phrases in a statute may be
Cesar M. Carandang vs. Tomas Valenton, Sr. et
ascertained by reference to the meaning or words or
al., suspending the trial of said civil case to phrases associated with it and may be known from the
await the result of the criminal Case No. 534, accompanying words. Respondents argue that the term
Court if First Instance of Batangas. Tomas "physical injuries" is used to designate a specific
Valentron, Jr. was found guilty of the crime crime defined in the Revised Penal Code, and
frustrated homicide committed against the therefore said term should be understood in its
person of Cesar Carandang, petitioner herein. peculiar and technical sense, in accordance with the
Valeton Jr. appealed the decision of the Court rule's statutory construction. Article in question uses
of Appeals where the case is now pending. the words "defamation", "fraud" and "physical
injuries." Defamation and fraud are used in their
Petitioner herein filed a complaint in the Court
ordinary sense because there are no specific
of First Instance of Manila to recover from the provisions in the Revised Penal Code using these
defendant Valentron Jr. and his parents, terms as means of offenses defined therein, so that
damages, both actual and moral for the bodily these two terms defamation and fraud must have been
injuries received by him. Defendants presented used not to impart to them any technical meaning in
a motion to suspend the trial of the civil case, the laws of the Philippines, but in their generic sense.
pending the termination of the criminal case Evident that the term "physical injuries" could not
against the the petitioner in the court of have been used in its specific sense as a crime defined
appeals. The judge ruled that the trial of the in the Revised Penal Code, for it is difficult to believe
that the Code Commission would have used terms in
civil action must await the result of the criminal the same article some in their general and another in
case on appeal. A motion for reconsideration its technical sense. In other words, the term "physical
was submitted, but the court denied the same, injuries" should be understood to mean bodily injury,
hence this petition for certiorari. Petitioner not the crime of physical injuries, because the terms
invokes Article 33 of the new Civil Code, used with the latter are general terms.
which is as follows: “In cases of defamation, EJUSDEM GENERIS “of the same kind” --
fraud, and physical injuries, a civil action for Difference between Ejusdem Generis and Noscitur A
damages, entirely separate and distinct from the Sociis Ejusdem Generis is used for interpreting
loosely written statutes legislation.
criminal action, maybe brought by the injured
party. Such civil action shall proceed
independently of the criminal prosecution and
shall require only a preponderance of evidence.
Ordillo,et al. V. The case is about the people of the provinces of The sole province of Ifugao cannot validly constitute
Commission on Benguet, Mountain Province, Ifugao, Abra and the Cordillera Autonomous Region. It is explicit in
Kalinga-Apayao and the city of Baguio cast their Article X, Section 15 of the 1987 Constitution.
Elections
votes in a plebiscite held pursuant to Republic Act The keywords provinces, cities, municipalities and
No. 6766 entitled “An Act Providing for an Organic geographical areas connote that “region” is to be
Act for the Cordillera Autonomous Region.” made up of more than one constituent unit. The
The official Commission on Elections (COMELEC) term “region” used in its ordinary sense means two
results of the plebiscite showed that the creation of or more provinces. This is supported by the fact
the Region was approved by a majority of 5,889 that the thirteen (13) regions into which the
votes in only the Ifugao Province and was Philippines is divided for administrative purposes
overwhelmingly rejected by 148,676 votes in the rest are groupings of contiguous provinces. Ifugao is a
of the provinces and city above-mentioned. province by itself. To become part of a region, it
Consequently, the COMELEC, on February 14, must join other provinces, cities, municipalities,
1990, issued Resolution No. 2259 stating that the and geographical areas. It joins other units because
Organic Act for the Region has been approved of their common and distinctive historical and cultural
and/or ratified by majority of the votes cast only in heritage, economic and social structures and other
the province of Ifugao. relevant characteristics. The Constitutional
the petitioner filed a petition with COMELEC to requirements are not present in this case. Article III,
declare the non-ratification of the Organic Act for Sections 1 and 2 of Republic Act No. 6766 provide
the Region. The petitioners maintain that there can that the Cordillera Autonomous Region is to be
be no valid Cordillera Autonomous Region in only administered by the Cordillera government consisting
one province as the Constitution and Republic Act of the Regional Government and local government
No. 6766 require that the said Region be composed units. It further provides that: “SECTION 2. The
of more than one constituent unit. Regional Government shall exercise powers and
functions necessary for the proper governance and
development of all provinces, cities, municipalities,
and barangay or ili within the Autonomous Region.”
From these sections, it can be gleaned that Congress
never intended that a single province may
constitute the autonomous region. Otherwise, we
would be faced with the absurd situation of having
two sets of officials, a set of provincial officials and
another set of regional officials exercising their
executive and legislative powers over exactly the
same small area.
Ordinary Words Understood Collector of Internal This case involves an appeal by the Collector The Court held that the word “business” as used
in Ordinary Sense; Revenue v. Manila of Internal Revenue from decision of the Court in the law should be understood in its ordinary
Technical Words in Lodge No. 761 of Tax Appeals. The issue at hand is whether and common usage as designating “human effort
Technical Sense Manila Lodge No. 761 of the Benevolent and which have for their end living or reward.” It
Protective Order of Elks is liable for privilege further held that “an enterprise not conducted as
taxes imposed by Section 193 of the Tax Code means of livelihood or for profit doesn’t come
on its sale by retail of liquor and tobacco within its ordinary meaning of the terms,
exclusively to its members and their guests at “business, trade or industry.” Thus, the plain
no profit. The Court of Tax Appeals held that ordinary meaning of “business” is restricted to
lodge is not liable for these taxes, reversing the activities or affairs where profit is the purpose of
decision of the Collector of Internal Revenue. livelihood is the motive. Fraternal, civic, non-
stock, non-profit organizations that sell liquor
and tobacco exclusively to their members and
guests, with just enough margin to cover
operational expenses, are not considered
engaged in the business of selling liquor and
tobacco and are therefore not liable for privilege
taxes.
Luzon Stevedoring This case involves a dispute between The term “contractor” in Section 1462 of
Company v. Luzon Stevedoring Company and Act no. 2711 must have a limited and
Trinidad Wenceslao Trinidad, the collector of restricted meaning. It cannot include
Internal Revenue. The plaintiff sought every person who enters into contract.
to recover the amount of P2,422.81, The true test of a contractor is that they
which it had paid to the defendant render a service in the course of an
under protest as a percentage tax on its independent occupation, representing the
gross receipts. The defendant argued will of their employer only as to the
that the plaintiff, as a contractor, was result of their work and not as to the
subject to the tax under Section 1462 of means by which it is accomplished.
Act No. 2711. The court ruled in favor
of the plaintiff, finding that it was not a
contractor within the meaning of the
law. The defendant appealed to the
decision.
Generic Words and Rolando E. Geotina Petitioner commissioner of customs has “articles of prohibited importation”,
Progressive vs. The Court of Tax filed the instant petition challenging the when used in Tariff and Customs Code
Construction Appeals and validity of the decision of the Court of Tax embrace not only those declared
Unitrade, Inc. Appeals granting and ordering petitioner prohibited at time of adoption, but also
commissioner to release on P550,000.00
goods and articles subject of activities
bond an alleged no-dollar shipment of
37,042 cartons of fresh apples without the
undertaken in subsequent laws.
corresponding Central Bank release
certificate Vessel M/V "Mindanao Sea"
arrived at the Port of Manila carrying
cartons fresh apples consigned to herein
petitioner. While being unloaded from the
carrying vessel and transported to the
designated cold storage house, the
Collector of Customs issued warrants of
seizure and detention ordering the seizure
of a portion of the goods already unloaded
and their detention for allegedly having
been imported in violation of several
Central Bank Circulars, in relation to
Section 2530 (f) of the Tariff and Customs.
The tax court thereafter issued a resolution
for the immediate release of the apples, on
the basis of respondent's surety bond for
P550,000.00. On appeal via certiorari,
Petitioner commissioner submits that since
the importation of fresh apples and other
goods similarly classified by the Central
Bank as non-essential consumer (NEC)
products is prohibited under Central Bank
Circulars Nos. 289, 294 and 295, the
questioned importation is considered a
prohibited importation under Section 102
(k) of the Tariff and Customs Code,4 and
he was but complying with his mandate
under section 1207 of the same Code,
quoted supra, page 3, "to exercise such
jurisdiction in respect thereto as will
prevent importation" by refusing to allow
the discharge of the said shipment.
ISSUE/S: Whether or not the release of
fresh apples on the basis of a surety bond is
valid.
Generic Words and Martin Diuquino vs. 1. NEGLIGENCE; ARTICLES 1902 and These two cases impliedly hold that if
Progressive Araneta, et.al 1903, CIVIL CODE; OWNER’S the owner of a private vehicle is
Construction RESPONSIBILITY FOR NEGLIGENCE negligent in the choice of or vigilance
OF DRIVER OF AUTOMOBILE FOR over his driver, he (the owner) is liable.
PRIVATE USE. — It is needless to say that
In the instant case, the defendant was
article 1902 is not applicable against the
present defendant — even assuming as true
negligent in these particulars, as alleged
the allegation that he failed to exercise all in the complaint and admitted by
the diligence of a good father of a family in defendant in his motion to dismiss.
the selection of his chauffeur — because
such failure on his part was not the
proximate cause of the damage complained
of. He did not by such act or omission
cause the damage in question. Said article
would be applicable against the
defendant’s chauffeur alone, who himself
was guilty of the negligent acts by which
the damage was caused. (Johnson v. David,
5 Phil., 663, 666-667.) It is, however,
insisted for the appellant that the appellee
should be held responsible for the acts of
his chauffeur under article 1903. But said
article specifies the persons who are held
responsible for the acts and omissions of
another; and, as found by this Court in the
cases of Johnson v. David, supra, and
Chapman v. Underwood, 27 Phil., 374,
"the driver does not fall within the list of
persons in Article 1903 of the Civil Code
for whose acts the defendant would be
responsible." It is not alleged that the
appellee is the owner or director of an
establishment or business and that he was
employing his chauffeur in such business
at the time the latter is alleged to have
caused the damage.
Punctuation Marks United States v. Hart The appellants, Hart, Miller, and Natividad When the meaning of the legislative enactments
were arraigned in the Court of First Instance of in question, it is the duty of the courts to
Pampanga and found guilty of vagrancy under ascertain, if possible, the true legislative
the provisions of Act No. 519, each sentenced intention, and adopt that construction of the
to six months' imprisonment. Hart and Miller statute which will give it effect. The construction
were further sentenced to a fine of P200, and finally adopted should be based upon something
Natividad to a fine of P100. All appealed. more substantial than the mere punctuation
found in a printed Act. If the punctuation of the
Prosecution based its argument on the statute gives it a meaning which is reasonable
evidences presented showing that Hart pleaded and in apparent accord with legislative will, it
guilty and was convicted of gambling two or may be used as an additional argument for
three weeks before his arrest on the vagrancy adopting the literal meaning of the words of the
charge. statute thus punctuated. But an argument based
upon punctuation is not conclusive, and the
Defense showed that Hart and Dunn operated a courts will not hesitate to change the punctuation
hotel and saloon in Angeles which did business when necessary, to give the Act the effect
of 96, 000 php during its 19 months before the intended.
trial. Hart was also the proprietor of a saloon in
Tacondo, raised import hogs which he sold to Section 1 of Act No. 519 is divided into seven
the Army garrison, and had other businesses. clauses, separated by semicolons. Each clause
enumerates a certain class of persons who,
within the meaning of this statute, are to be
From this evidence it will be noted that each of considered as vagrants. For the purposes of this
the defendants was earning a living at a lawful discussion, we quote this section below, and
trade or business, quite sufficient to support number each of these seven clauses.
himself in comfort, and that the evidence which
the prosecution must rely upon for a conviction
consists of their having spent their evenings in (1) Every person having no apparent
regularly licensed saloons, participating in means of subsistence, who has the
gambling games which are expressly made physical ability to work, and who
unlawful by the Gambling Act, No. 1757, and neglects to apply himself or herself to
that Miller frequented a dance hall and houses some lawful calling; (2) every person
of prostitution. found loitering about saloons or dram
shops or gambling houses, or tramping
or straying through the country without
In the case at bar, all three of the defendants visible means of support; (3) every
were earning a living by legitimate methods in person known to be a pickpocket, thief,
a degree of comfort higher that the average. burglar, ladrone, either by his own
Their sole offense was gambling, which the confession or by his having been
legislature deemed advisable to make the convicted of either of said offenses, and
subject of a penal law. The games in which they having no visible or lawful means of
participated were apparently played openly, in a support when found loitering about any
licensed public saloon, where the officers of the gambling house, cockpit, or in any
law could have entered as easily as did the outlying barrio of a pueblo; (4) every
patrons. It is believed that Act No. 1775 is idle or dissolute person or associate of
adequate, if enforced, to supress the gambling known thieves or ladrones who wanders
proclivities of any person making a good living about the country at unusual hours of
at a lawful trade or business. the night; (5) every idle peron who
lodges in any barn, shed, outhouse,
vessel, or place other than such as is
kept for lodging purposes, without the
permission of the owner or person
entitled to the possession thereof; (6)
every lewd or dissolute person who
lives in and about houses of ill fame;
(7) every common prostitute and
common drunkard, is a vagrant.
National Power This case, National Power Corporation is being Central Bank Circular No. 416 reads: By virtue
Corporation v. Angas, et ordered by the court to pay private respondents of the authority granted to it under Section 1 of
al for the expropriation of their land. An issue Act No. 2655, as amended, otherwise known as
arise whether the applicable law is Article 2209 the "Usury Law," the Monetary Board, in its
of the Civil Code which prescribes a 6% legal Resolution No. 1622 dated July 29, 1974, has
interest rate or Central Bank Circular No. 416 prescribed that the rate of interest for the loan or
which fixed the legal interest rate at 12% per forbearance of any money, goods or credits and
annum. the private respondents contends that it the rate allowed in judgments, in the absence of
is Central Bank Circular No. 416 should be express contract as to such rate of interest, shall
applied. On the contrary the petitioner contends be twelve per cent (12%) per annum.
it is the civil code that should be applied.
It is clear from the foregoing provision that the
Central Bank circular applies only to loan or
forbearance of money, goods or credits.
EXTRI
NSIC AIDS OF PEOPLE VS. This case is about the appeal of The court held that the direct and
CONSTRUCTION MUÑOZ Feliciano Muñoz and Justo Millora, positive identification of the appellants
who were convicted of the crime of by the prosecution witnesses sufficiently
murder. The Trial court found Muñoz established their guilt. The court also
guilty beyond reasonable doubt and found that the alleged confession of
sentenced him to death, while Millora Muñoz was admissible as it was not
who was only 14 years old at the time proven to have been extracted under
of the crime, had his judgement duress, violence, threat, or intimidation.
suspended and was committed to the Additionally, the court ruled that the
custody of the commanding general of existence of a conspiracy could be
the First Regional Command. The inferred from the specific acts done by
appellants raised several errors, both appellants, even without evidence
including the credibility of the of evident premeditation.
prosecution witnesses, the admissibility Due to the interpretation of Article III,
of Muñoz alleged confession, and the Section 19 (1) of the constitution on
existence of a conspiracy between the whether the death penalty has been
appellants. abolished and its effect on the range of
penalties imposed in the Revised Penal
Code, The Court held that there is
nothing in article III, Section 19 (1)
which expressly states that the death
penalty shall not be imposed unless for
compelling reasons involving heinous
crimes. The Court also noted that there
is no need to resort to extrinsic aids of
construction like records of the
constitutional convention since the
language of the Constitution is plain.
EXTRINSIC AIDS OF China Banking This case is about Vicente Acaban who The lower court did not order an
CONSTRUCTION Corporation, et al. v. won in a civil case for sum of money examination of or inquiry into deposit of
Ortega, et al. against B & B Forest Development B & B Forest Development Corporation,
Corporation. To satisfy the judgment, as contemplated in the law. It merely
the Acaban sought the garnishment of required Tan Kim Liong to inform the
the bank deposit of the B & B Forest court whether or not the defendant B &
Development Corporation with the B Forest Development Corporation had
China Banking Corporation (CBC). a deposit in the China Banking
Accordingly, a notice of garnishment Corporation only for the purposes of the
was issued by the Deputy Sheriff of the garnishment issued by it, so that the
trial court and served on said bank bank would hold the same intact and not
through its cashier, Tan Kim Liong. allow any withdrawal until further order.
Liong was ordered to inform the Court It is sufficiently clear that the prohibition
whether or not there is a deposit in the against examination of or inquiry into
CBC of B & B Forest Development bank deposit under RA 1405 does not
Corporation, and if there is any deposit, preclude its being garnished to insure
to hold the same intact and not allow satisfaction of a judgment. Indeed, there
any withdrawal until further order from is no real inquiry in such a case, and the
the Court. CBC and Liong refuse to existence of the deposit is disclosed the
comply with a court process garnishing disclosure is purely incidental to the
the bank deposit of a judgment debtor execution process. It is hard to conceive
by invoking the provisions of Republic that it was ever within the intention of
Act No. 1405 ( Secrecy of Bank Congress to enable debtors to evade
Deposits Act) which allegedly prohibits payment of their just debts, even if
the disclosure of any information ordered by the Court, through the
concerning to bank deposits. expedient of converting their assets into
cash and depositing the same in a bank.
The relevant provisions of R.A. No.
1405 that provide:
Section 2. 1 All deposits of whatever
nature with banks or banking institutions
in the Philippines including investments
in bonds issued by the Government of
the Philippines, its political subdivisions
and its instrumentalities, are hereby
considered as of an absolutely
confidential nature and may not be
examined, inquired or looked into by
any person, government official, bureau
or office, except upon written
permission of the depositor, or in cases
of impeachment, or upon order of a
competent court in cases of bribery or
dereliction of duty of public officials, or
in cases where the money deposited or
invested is the subject matter of the
litigation.
JOSE L. • When in July 1952 the Mayor of It is reasonable to assume that the
LAXAMANA, Sexmoan, Pampanga, was suspended, the incorporation of the above section 2180 into
Vs. vice-mayor Jose T. Salazar, assumed the the Revised Election Law as section 21 (a)
JOSE T BALTAZAR, officeas mayor by virtue of section 2195 of did not have the effect of enlarging its
Revised administrative Code, However the scope, to supersede or repeal section 2195,
Provincial governor, acting under section what with the presumption against it has
21 (a) of Revised Code (R.A.180), with the received implied repeals. “Where a statute
consent of the provincial board appointed contemporaneous and practical
Jose L. Laxamana, as mayor of Sexmoan, interpretation and the statute as interpreted
who immediately took the corresponding is re-enacted, the practical interpretation is
official oath. accorded greater weight that it ordinarily
• Result: this quo warranto receives, and is regarded as presumptively
proceeding, based solely on the petitioner’s the correct interpretation of the law. The rule
proposition that the section first mentioned here is based upon the theory that the
has been repealed by the subsequent legislature is acquainted with the
provision of the Revised Administrative contemporaneous interpretation of the
Code. statute, especially when made by an
• If there was such repeal, this administrative body or executive officers
petition should be granted, and Laxamana charged with the duty of administering or
declared the lawful mayor of Sexmoan, enforcing the law, and therefore impliedly
Pampanga, otherwise it was be denied. adopts the interpretation upon re-
Under the Revised Administrative Code, -- enactment.” (Sutherland Statutory
especially the two sections indicated— Construction, sec.5109.)
there was no doubt in Government circles
that when the municipal president was
suspended from the office, the vise-
president took his place.
This quo warranto petition is dismissed
with costs. So, Ordered.
Interpretation of Contracts NATIONAL This case involves a dispute between the The court distinguished between contract
IRRIGATION National Irrigation Administration (NIA) and interpretation and contract reformation:
ADMINISTRATION v. Estanislao Gamit over a contract of lease with ‘interpretation’ is the act of making intelligible
GAMIT the right to purchase. Gamit filed a complaint what was before not understood, ambiguous, or
seeking reformation of the contract, recovery of not obvious. It is a method by which the
possession, and damages. The trial court held meaning of language is ascertained. The
that the contract was a lease with the right to ‘interpretation of a contract is the determination
purchase, and the Court of Appeals affirmed of the meaning attached to the words written or
with modifications. spoken which make the contract. On the other
hand, ‘reformation’ of an instrument is a
remedy in equity by means of which a written
instrument made or construed so as to express or
conform to the real intention of the parties and
that aims to confirm and perpetuate the real
contracts between the parties when the written
instrument does not reflect their true intention. It
is granted when there is a mistake, fraud,
inequitable conduct, or accident that caused the
instrument to fail to express the true intention of
the parties. As aptly observed by the code
commission, the rationale of the doctrine is that
it would be unjust and inequitable to allow the
enforcement of a written instrument which does
not reflect or disclose the real meeting of the
minds of the parties.
THE DIRECTOR OF In this case, the Director of Public Works The principles of statutory construction can be
PUBLIC WORKS v. filed a lawsuit against Sing Juco, Sing Bengco, applied in the interpretation of contracts,
SING JUCO, et al. and the Philippine National Bank (PNB) to considering that the rules of statutory
recover the amount owed under a contract for construction take into account the meaning of
filling land with dredged material. The land in the words used in a legal instrument. In this case,
question was owned by Mariano de la Rama, the court applied the rule of ejusdem generis in
Gonzalo Mariano Tanboontein, Sing Juco, and construing the meaning of the words used in a
Sing Bengco, and was subject tot a mortgage power of attorney and concluding that the
held by PNB. The government had entered into contracts named in the power of attorney which
a contract with the ownersto deposit dredged the attorney-in-fact can execute are of the nature
material on the land as part of a harbour that does not contemplate the grant of suretyship
improvement project. The trial court held that or guaranty. The court held that the
the government’s lien for the filling government’s lien for the filling improvement
improvement had priority over PNB’s did not have priority over pnb’s mortgage. The
mortgage, and also held the owners and sureties court reasoned that the mortgage was registered
liable for the amount owed to the government. before the filling contract, and therefore, the
The defendants appealed the decision. mortgage had priority. The court also held that
the surety, tan ong sze, was not liable under the
contract of suretyship because there was no
specific authority given to the attorney-in-fact to
create a contract of suretyship.
EMPIRE INSURANCE This case involves a petition for review on The court applied the principle of exclusio
COMPANY v. RUFINO, Certiorari of the order to the Court of First unius est exclusion alterius in interpreting a
et al. Instance of Rizal dismissing a case filed by partition agreement among heirs. The intention
Empire Insurance Company against the heirs of of the parties in a contract should be pursued,
Vicente A. Rufino. The petitioner sought and when a general provision is inconsistent
payment from the respondents based on their with a particular provision, the latter prevails.
undertaking in a partition agreement to assume The enumeration of liabilities or obligations in a
and pay all the outstanding liabilities and contract implies the exclusion of all others.
obligations of the decedent. The trial court
dismissed the case, ruling that the claim should
have been filed in the intestate proceedings of
the decedent. The Supreme Court affirmed the
dismissal, holding that the petitioner’s cause of
action was not a money claim against the estate
but a claim against respondents personally.
OIL and NATURAL This case involves the enforcement of a The court applied the doctrine of noscitur a
GAS COMMISSION v. foreign judgment rendered by the Civil Judge sociis in interpreting the dispute resolution
COURT OF APPEALS, of Dehra Dun, India in favour of the petitioner, clause in a contract for the supply of oil well
et al. Oil and Natural Gas Commission (ONGC), and cement. The court interpreted the contract
against the private respondent, Pacific Cement between the parties and determined that the non-
Company, Inc. The dispute arose from a delivery of the oil well cement was not a proper
contract between the parties for the supply of subject for arbitration under clause 16 of the
oil well cement. The private respondent failed contact. However, the failure of the replacement
to deliver the cement, and negotiations ensued cement to conform to the specifications of the
regarding a replacement. The replacement contract fell within the scope of the clause 16.
cement did not meet the petitioner’s The court also held that the foreign judgment,
specifications, leading to a referral of the which incorporated the arbitrator’s award, was
dispute to an arbitrator. The arbitrator ruled in enforceable in the philippines. The court further
favour of the petitioner, and the foreign court noted that while noscitur a sociis is normally
adopted the arbitrator’s award as its judgment. used in the interpretation of statutes, it also
The petitioner sought to enforce the foreign applies in the interpretation of contracts.
judgment in the Philippines.
PRINCIPLES OF CONSTRUCTION
Presumption of Justice
Floresca, et al. v. Philex Mining Corporation
Penal laws
Centeno c. Villalon-Pornillos
United States v. Go Chico
Quimvel v. People of the Philippines, G.R. No. 214497, 18 April 2017
Tax Laws
CIR v. Court of Appeals, et al, G.R. No. 115349, 18 April 1997
CIR v. SM Prime Holdings. Inc.
National Power Corporation v. City of Cabanatuan
Surigao Electric Co., Inc. v. CTA and CIR
CIR v. Algue, Inc., et al.
Republic of the Philippines v. Parañaque, G.R. No. 191908, 18 July 2012
Social legislation
International Pharmaceuticals, Inc. v. Secretary of Labor
Rules of Court
Office of the Court Administrator v. Garong
Paz Reyes Aguam v. CA
Adoption Laws
William Go Que Construction and/or William Go Que v. CA
In re: Petition for Adoption of Michelle Lim and Michael Jude Lim
Local Autonomy
San Juan v. Civil Service Commission
Everett Steamship v. Municipality of Medina
Naturalization Laws
In the Matter of the Petition for Naturalization as Filipino Cotizen, Hao Su Siong alias Ramon Cuenco v. Republic of the
Philippines
Election Laws
Rulloda v. Comelec
Yapdiangco v. Buencamino
Prescriptive Period
Yapdiangco v. Buencamino
The Constitution
Francisco v. House of Representatives, et al.
Oposa v. Factoran, et al.
Manila Prince Hotel v. GSIS
Provisos
Collector of Internal Revenue, et al. v. de los Angeles
Fernandez v. National Labor Relations Commission
Arenas v. City of San Carlos
Punctuation Marks
Agcaoili v. Suguitan
United States v. Hart
INTERPRETATION OF CONTRACTS
National Irrigation Administration v. Gamit
The Director of Public Works U.
Sing Juco, et al.
Empire Insurance Company u. Rufino, et al.
Oil and Natural Gas Commission v. Court of Appeals, et al.