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Prof. Joselito Guianan Chan's The Labor Code of the Philippines, Annotated Labor Standards & Social Legislation Volume I of a 3-Volume Series 2019 Edition (3rd Revised Edition)
 

 
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UNITED STATES SUPREME COURT JURISPRUDENCE
 

 
PHILIPPINE SUPREME COURT JURISPRUDENCE
 

   
July-2009 Jurisprudence                 

  • A.C. No. 6121 - TRINIDAD H. CAMARA, ET AL. v. ATTY. OSCAR AMONDY REYES

  • A.C. No. 7199 Formerly CBD 04-1386 - Foodsphere, Inc. v. Atty. Melanio L. Mauricio, Jr.

  • A.C. No. 7815 - Dolores C. Belleza v. Atty. Alan S. Macasa

  • A.C. No. 8243 - Rolando B. Pacana, Jr. v. Atty. Maricel Pascual-Lopez

  • A.C. No. 8252 - Natividad Uy v. Atty. Braulio RG Tansisin

  • A.M. No. 02-8-207-MTCC - Re: Report on the Judicial Audit Conducted in the Municipal Trial Court in Cities, Branch 2, Cagayan De Oro City

  • A.M. No. 03-7-170-MCTC - Re: Report on the Judicial Audit in Municipal Circuit Trial Court, Jiminez-Sinacaban, Misamis Occidental/ Judge Pricilla Hernandez

  • A.M. No. 08-3-73-MeTC - Re: Report on the Judicial Audit Conducted at the Metropolitan Trial Court, Branch 55, Malabon City

  • A.M. No. 08-4-4-SC - Re: Request of the Police Director General Avelino I. Razon for authority to delegate the endorsement of application for search warrant

  • A.M. No. 2008-24-SC - Re: Fighting incident between two(2) SC shutle bus drivers, namely, Messrs. Edilbert L. Idulsa and Ross C. Romero

  • A.M. No. MTJ-06-1651 - Prosecutor Robert M. Visbal v. Judge Wenceslao B. Vanilla, MTCC, Br. 2, Tacloban City

  • A.M. No. MTJ-08-1709 Formerly A.M. OCA IPI No. 02-1225-MTJ - Lanie Cervantes v. Judge Heriberto M. Pangilinan, and Clerk of Court III Carmencita P. Baloco, etc.

  • A.M. No. P-03-1677 & A.M. No. P-07-2317 - Liberty M. Toledo v. Liza Perez, Court Stenographer III, Office of the Clerk of Court, RTC, Manila

  • A.M. No. P-06-2212 - Geronimo Francisco v. Sebastian Bolivar, etc.

  • A.M. No. P-06-2217 Formerly OCA IPI No. 06-2375-P - Concerned Employees of the Municipal Trial Court of Meycauayan, Bulacan v. Larizza Paguio-Bacani, Branch COC II, MTC, Meycauayan, Bulacan

  • A.M. No. P-06-2219 Formerly A.M. No. 06-7-392-RTC - Office of the Court Administrator v. Officer-in-charge and Legal Researcher Nilda Cinco, RTC, Br. 28, Catbalogan, Samar

  • A.M. No. P-06-2245 Formerly OCA IPI NO. 06-2373-P and A.M. NO. MTJ-09-1741 Formerly OCA IPI No. 06-1853-MTJ : July 31, 2009 - Judge Jaime L. Dojillo, Jr. v. Concepcion Z. Ching, etc.

  • A.M. No. P-08-2578 Formerly OCA I.P.I. No. 08-2924-P - Gaspar R. Dutosme v. Atty. Rey D. Caayona

  • A.M. No. P-09-2644 Formerly OCA IPI No. 08-2787-P - Edgardo A. Quilo v. Rogelio G. Jundarino, Sheriff III, Metropolitan Trail Court, Branch 19, Manila

  • A.M. No. P-08-2132 Formerly A.M. OCA IPI No. 07-2549-RTJ - Atty. Florencio Alay Binalay v. Judge Elias O. Lelina, Jr.

  • A.M. No. RTJ-08-2158 Formerly OCA IPI No. 04-2018-RTJ - Alfredo Favor v. Judge Cesar O. Untalan, RTC, Branch 149, Makati City

  • A.M. No. RTJ-09-2175 - Venancio Inonog v. Judge Francisco B. Ibay, Presiding Judge, Regional Trial Court, Branch 135, Makati City

  • A.M. No. RTJ-09-2183 Formerly A.M. OCA IPI No. 05-2346-RTJ - Concerned Lawyers of Bulacan v. Presiding Judge Pornillos, RTC Br. 10, Malolos City.

  • A.M. No. RTJ-09-2186 Formerly A.M. OCA-IPI No. 03-1893-RTJ and A.M. No. RTJ-09-2187 Formerly A.M. OCA IPI No. 04-1993-RTJ - Atty. Nelson T. Antolin, et al. v. Judge Alex L. Quiroz, et al.

  • G.R. No. 141888 - Melba Rose R. Sasot v. Amado Yuson, et al.

  • G.R. No. 147957 - Privatization Management Office v. Legaspi Towers 300, Inc.

  • G.R. No. 148600 - Atty. Emmanuel Pontejos v. Hon. Aniano Desierto and Restituto Aquino

  • G.R. No. 149763 - Eduardo J. Mari o, Jr. et al. v. Gil Y. Gamilla, et al.

  • G.R. No. 150228 - Bank of America NT & SA v. Philippine Racing Club

  • G.R. No. 151424 - Eagle Realty Corporation v. Republic of the Philippines, etc., et al.

  • G.R. No. 151973 - National Power Corporation v. Sps. Lorenzo L. Laohoo, et al.

  • G.R. No. 152263 - Arthur Zarate v. Regional Trial Court, Br. Gingoog City, Misamis Oriental

  • G.R. No. 152496 - Sps. German Anunciacion, et al. v. Perpetua M. Bocanegra, et al.

  • G.R. No. 155491 - Smart Communications, Inc., v. The City of Davao, represented by its Mayor Hon. Rodrigo Duterte and the Sangguniang Panlunsod of Davao City

  • G.R. No. 156946 - Secretary of Finance v. Oro Maura Shipping Lines

  • G.R. No. 157607 - Land Bank of the Philippines v. Rowena O. Paden

  • G.R. No. 159131 - Heirs of Toribio Waga, represented by Merba A. Waga v. Isabelo Sacabin

  • G.R. No. 159358 - Eureka Personnel and Management Corp., and Nari K. Gidwani v. The Hon. National Labor Relations Commission, et al.

  • G.R. No. 159624 - Cebu Mactan Members Center, Inc. v. Masahiro Tsukahara

  • G.R. NOS. 160243-52 - Romeo D. Lonzanida v. People of the Philippines

  • G.R. No. 160265 - Nely T. Co. v. People of the Philippines, et al.

  • G.R. No. 160380 - Sps. Eduardo & Leticia Monta o v. Rosalina Francisco, et al

  • G.R. No. 160772 - Hilario P. Soriano v. Ombudsman Simeon V. Marcelo, et al.

  • G.R. No. 161051 - Compania General de Tabacos De Filipinas and La Flor De La Isabela, inc. v. Hon. Virgilio A. Sevandal, et al.

  • G.R. No. 161062 - Republic of the Philippines v. Ferventino U, Tango

  • G.R. No. 161238 - Heirs of Jose G. Santiago, namely: Julia G. Santiago, et al. v. Aurea G. Santiago, et al.

  • G.R. No. 161748 - Spouses Francisco and Betty Wong and Spouses Joaquin and Lolita Wong v. City of Iloilo, et al.

  • G.R. No. 162074 - Cecilleville Realty and Service Corporation v. Spouses Tito Acu a, et al.

  • G.R. No. 162540 - Gemma T. Jacinto v. People of the Philippines

  • G.R. No. 162721 - Petronila Maylem v. Carmelita Ellano and Antonia Morciento

  • G.R. No. 162738 - Sps. Elizabeth S. Tagle Ernesto R. Tagle v. Hon. Court of Appeals, RTC, Quezon City, Branch 97, Sps. Federico and Rosamyrna Carandang and Shriff Carol Bulacan

  • G.R. No. 162836 - Cerefina Argallon-Jocson and Rodolfo Tuising v. Maria Cristina Fertilizer Corporation and/or Marcelo Steel Corporation

  • G.R. No. 164244 - National Housing Authority v. Reynaldo Magat

  • G.R. No. 164315 - Alcatel Philippines, Inc. v. Rene R. Relos

  • G.R. No. 164560 - Ana De Guia San Pedro, et al. v. Hon. Fatima G. Asdala (etc.), et al.

  • G.R. No. 164800 - Republic of the Philippines v. Estate of Alfonso Lim, Sr., et al.

  • G.R. No. 164817 - Digna A. Najera v. Eduardo J. Najera

  • G.R. No. 164968 - Gloria Ocampo, et al. v. Land Bank of the Philippines, et al.

  • G.R. No. 165448 - Ernesto Aquino v. People of the Philippines

  • G.R. No. 165568 - Government Service Insurance System v. Abraham Lopez

  • G.R. No. 165678 - Rosario Panuncio v. People of the Philippines

  • G.R. No. 165907 - Spouses Dominador R. Narvaez and Lilia W. Narvaez v. Spouses Rose Ogas Alciso and Antonio Alciso

  • G.R. No. 166198 - Marcelino A. Magdadaro v. Philippine National Bank

  • G.R. No. 166553 - Republic of the Philippines, represented by the National Power Corporation v. Sps. Ruperto and Sonia S. Libuano, et al.

  • G.R. No. 166640 - Herminio Mariano, Jr. v. Ildefonso C. Callejas and Edgar De Borja

  • G.R. No. 166705 - Mantle Trading Services, Incorporated and/or Bobby Del Rosario v. National Labor Relations Commission and Pablo S. Madriaga

  • G.R. No. 166734 - Mandy Commodities Co., Inc. v. The International Commercial Bank of China

  • G.R. No. 166988 - Heirs of Emiliano San Pedro, etc. v. Pablito Garcia and Jose Calderon

  • G.R. No. 167232 - D.B.T. Mar-Bay Construction Incorporated v. Ricaredo Panes, et al.

  • G.R. No. 167546 - Sonny Romero y Dominguez v. People of the Philippines

  • G.R. No. 167809 - Land Bank of the Philippines v. Josefina R. Dumlao, et al.

  • G.R. No. 168406 - Club Filipino, Inc. and Atty. Roberto F. De Leon v. Benjamin Bautista, et al.

  • G.R. No. 169519 - Irenorio B. Balaba v. People of the Philippines

  • G.R. No. 169700 - In the Matter of the Allowance of the Will of Moises F. Banayad Apolonia Banayad Frianela v. Servillano Banayad, Jr.

  • G.R. No. 169878 - People of the Philippines v. Jesus Obero

  • G.R. No. 170014 - Renita Del Rosario, et al. v. Makati Cinema Square Corporation

  • G.R. No. 170472 - People of the Philippines v. Jojo Musa y Santos, et al.

  • G.R. NOS. 170615-16 - The Repuclic of the Philippines, represented by the Office of the Ombudsman, Ma. Merceditas N. Gutierrez, in her capacity as the Ombudsman v. Rufino V. Maijares, Roberto G. Ferrera, Alfredo M. Ruba and Romeo Querubin.

  • G.R. No. 171275 - Victor Meteoro, et al. v. Creative Creatures, Inc.

  • G.R. No. 171386 - Gloria R. Motos and Martin Motos v. Real Bank (A Thrift Bank), Inc.

  • G.R. No. 171586 - National Power Corporation v. Province of Quezon and Municipality of Pabgilao

  • G.R. No. 171655 - People of the Philippines v. Pablo L. Estacio, Jr. and Maritess Ang

  • G.R. No. 171842 - Gloria S. Dy v. Mandy Commodities Co., Inc.

  • G.R. No. 171968 - XYST Corporation v. DMC Urban Properties Development, Inc., Fe Aurora C. Castro (Intervenor)

  • G.R. No. 172174 - Davao Contractors Development Cooperative (DACODECO), represented by Chairman of the Board Engr. L. Chavez v. Marilyn A. Pasawa.

  • G.R. No. 172212 - Rafael Rondina v. Court of Appeals formet special 19th Division, unicraft Industries International Corp., Inc. Robert Dino, Cristina Dino, Michael Lloyd Dino, Allan Dino and Mylene June Dino.

  • G.R. No. 172342 - LWV Construction Corporation v. Marcelo B. Dupo

  • G.R. No. 172574 - Noli Lim v. Angelito Delos Santos, etc., Denia R. Adoyo, et al., (Intervenors) Gloria Murillo, et al., (Protestants)

  • G.R. No. 172640 - Victoriano Dela Pe a, et al. v. Spouses Vicente Alonzo, et al.

  • G.R. No. 172796 - Sps. Artemio and Esperanza Aduan v. Levi Chong

  • G.R. No. 173252 - Unisource Commercial and Development Corporation v. Joseph Chung, et al.

  • G.R. No. 173654-765 - People of the Philippines v. Teresita Puig and Romeo Porras

  • G.R. No. 174154 - Jesus Cuenco v. Talisay Tourist Sprots Complex, Incorporated and Matias B. Aznar III

  • G.R. No. 174238 - Anita Cheng v. Souses William and Tessie Sy

  • G.R. No. 174364 - Northwest Airlines v. Delfin S. Catapang

  • G.R. No. 174370 - People of the Philippines v. Willy Mardo Ganoy y Mamayabay

  • G.R. No. 174610 - Soriamont Steamship Agencies, Inc., et al. v. Sprint Transport Services, inc. etc.

  • G.R. No. 174803 - Marywin Albano-Sales v. Mayor Reynolan T. Sales and Court of Appeals

  • G.R. No. 174830 - Isabelita Vda. De Dayao and Heirs of Vicente Dayao v. Heirs of Gavino Robles, namely: Placida vda. De Robles, et al.

  • G.R. No. 174986, G.R. NO. 175071 and G.R. NO. 181415 - Armand O. Raquel-Santos, et al. v. Court of Appeals, et al.

  • G.R. No. 175352 - Dante Liban, et al. v. Richard J. Gordon

  • G.R. No. 175551 - Republic of the Philippines represented by the Manila International Airport Authority (MIAA) v. Hon. Francisco G. Mendioal, etc.

  • G.R. No. 175677 and G.R. NO. 177133 - Spouses Azucena B. Corpuz and Renato S. Corpuz v. Citibank, N.A. et al.

  • G.R. No. 175910 - Atty. Rogelio E. Sarsaba v. Fe vda De Te, represented by her Attorney-in-Fact Faustino Casta eda

  • G.R. No. 177007 - Sansio Philippines, Inc. v. Sps. Alicia Leodegario Mogol, Jr.

  • G.R. No. 177181 - Rabaja Ranch and Development Corporation v. AFP Retirement and Separation Benefits System

  • G.R. No. 177430 and G.R. NO. 178935 - Rene M. Francisco v. People of the Philippines

  • G.R. No. 177594 - University of San Agustin, Inc. v. University of San Agustin Employees Union-FFW

  • G.R. No. 177624 - Modesta Luna v. Juliana P. Luna, et al.

  • G.R. No. 177728 - Jenie San Juan Dela Cruz, et al., etc., v. Ronald Paul S. Gracia, etc.

  • G.R. No. 177766 - People of the Philippines v. Claro Jampas

  • G.R. No. 177768 - People of the Philippines v. Charmen Olivo y Along, Nelson Danda y Sambuto and Joey Zafra y Reyes

  • G.R. No. 177847 - Laurence M. Sison v. Eusebia Cariaga

  • G.R. No. 178058 - People of the Philippines v. Jessie Maliao y Masakit, Norberto Chiong y Discotido and Luciano Bohol y Gamana, Jessie Maliao y Masakit(Accused-Appellant)

  • G.R. No. 178205 - People of the Philippines v. Leo Quemeggen, Juanito De Luna

  • G.R. No. 178330 - Martin T. Sagarbarria v. Philippine Business Bank

  • G.R. No. 178490 - Commissioner of Internal Revenue v. Bank of the Philippine Islands

  • G.R. No. 178760 - Carmen B. Dy-Dumalasa v. Domingo Sabado S. Fernandez, et al.

  • G.R. NOS. 178831-32, G.R. No. 179120, G.R. NOS. 179132-33 and G.R. NOS. 179240-41 - Limkaichong v. Comission on Election

  • G.R. No. 178976 - Abelardo P. Abel v. Philex Mining Corporation represented by Fernando Agustin

  • G.R. No. 179061 - Sheala P. Matrido v. People of the Philippines

  • G.R. No. 179154 - People of the Philippines v. Roger Perez and Danilo Perez

  • G.R. No. 179177 - Carlos N. Nisda v. Sea Serve Maritime Agency, et al.

  • G.R. No. 179187 - People of the Philippines v. Renato Talusan y Panganiban

  • G.R. No. 179430 - Jamela Salic Maruhom v. Commssion on Elections and Mohammad Ali "Mericano" A. Abinal

  • G.R. No. 179271 and G.R. No. 179295 - BANAT v. Commission on Election

  • G.R. No. 179512 - Eagle Star Security Services, Inc. v. Bonifacio L. Mirando.

  • G.R. No. 179546 - Coca-Cola Bottlers Phils, Inc. v. Alan M. Agito, Regolo S. Oca III, et al.

  • G.R. No. 179653 - United Muslim and Christian Urban Poor Association, Inc., etc. v. BRYC-V Development Corporation, etc., et al.

  • G.R. No. 179674 - Pyro Coppermining Corporation v. Mines Adjudication Board-Department of Environment and Natural Resources, et al.

  • G.R. No. 179807 - Ramy Gallego v. Bayer Philippines, Inc., et al.

  • G.R. No. 179937 - The People of the Philippines v. Gerald Librea y Camitan

  • G.R. No. 180043 - Commissioner of Internal Revenue v. Philippine Airline, Inc. (PAL)

  • G.R. No. 180055 and G.R. No. 183055 - Franklin M. Drilon, et al. v. Hon. Jose de Venecia, Jr., et al.

  • G.R. No. 180066 - Commissioner of Internal Revenue v. Philippine Airlines, Inc.

  • G.R. No. 180458 - Development Bank of the Philippines v. Family Foods Manufacturing Co. Ltd. and Spouses Juliano and Catalina Centeno

  • G.R. No. 180465 - Eric Dela Cruz and Paul M. Lacuata v. Coca-Cola Bottlers Phils.

  • G.R. No. 180528 - Civil Service Commission v. Nelia O. Tahanlangit

  • G.R. No. 180568 - Lydia Montebon a.k.a. Jingle Montebon v. The Honorable Court of Appeals, et al.

  • G.R. No. 180675 - Virgilio Bote v. San Pedro Cineplex Properties Corporation

  • G.R. No. 181235 - Banco De Oro-EPCI, Inc. v. John Tansipek

  • G.R. No. 181393 - Grandteq Industrial Steel Products, Inc. and Abelardo M. Gonzales v. Edna Margallo

  • G.R. No. 181478 - Eddie T. Panlilio v. Commission on Elections and Lilia G. Pineda

  • G.R. No. 181531 - National Union of Workers in Hotels Restaurant and Allied Industries-Manila Pavilion Hotel Chapter v. Secretary of Labor and Employment, et al.

  • G.R. No. 182420 - People of the Philippines v. Elsie Barba

  • G.R .No. 182454 - People of the Philippines v. Felix Wasit

  • G.R. No. 182485 - Sps. Henry O and Pacita Cheng v. Sps. Jose Javier and Claudia Dailisan

  • G.R. No. 182567 - Guillermo M. Telmo v. Luciano M. Bustamante

  • G.R. No. 182687 - People of the Philippines v. Warlito Martinez

  • G.R. No. 182941 - Roberto Sierra y Caneda v. People of the Philippines

  • G.R. No. 183105 - Erna Casals, et al. v. Tayud Golf and Country Club, et al..

  • G.R. No. 183819 - People of the Philippines v. Arsenio Cortez y Macalindong a.k.a. "Archie"

  • G.R. No. 184586 - Rafael Flauta, Jr., et al. v. Commission on Elections, et al.

  • G.R. No. 184801 - Jonas Taguiam v. Commission on Election, et al.

  • G.R. No. 184948 - Cong. Glenn A. Chong, Mr. Charles Chong, and Mr. Romeo Arribe v. Hon. Philip L. Dela Cruz, et al.

  • G.R. No. 185035 - Government Service Insurance System v. Salvador A. De Castro

  • G.R. No. 185063 - Sps. Lita De Leon, et al. v. Anita B. De Leon, et al.

  • G.R. No. 185095 - Maria Susan L. Ra ola, et al. v. Spouses Fernando & Ma. Concepcion M. Ra ola

  • G.R. No. 185220 - Laguna Metts Corporation v. Court of Appeals, Aries C. Caalam and Geraldine Esguerra

  • G.R. No. 185389 - People of the Philippines v. Benjie Resurrection

  • G.R. No. 185401 - Henry "June" Due as, Jr. v. House of Representatives Electoral Tribunal and Angelito "Jett" P. Reyes

  • G.R. NO. 186007 and G.R. No. 186016 - Salvador Divinagracia, Jr. v. Commission on Elections and Alex A. Centena

  • G.R. No. 187152 - People of the Philippines v. Teodulo Villanueva, Jr.

  • UDK-14071 - Martin Gibbs Fletcher v. The Director of Bureau of Corrections or his representative

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    G.R. No. 160380 - Sps. Eduardo & Leticia Monta o v. Rosalina Francisco, et al

      G.R. No. 160380 - Sps. Eduardo & Leticia Monta o v. Rosalina Francisco, et al

    PHILIPPINE SUPREME COURT DECISIONS

    THIRD DIVISION

    [G.R. NO. 160380 : July 30, 2009]

    SPOUSES EDUARDO and LETICIA MONTAÑO, Petitioners, v. ROSALINA FRANCISCO, THE CITY GOVERNMENT OF ILOILO, ROMEO V. MANIKAN, City Treasurer of Iloilo City, and ERLINDA C. ZARANDIN, Head of the Treasurer's Enforcement Group, Respondents.

    D E C I S I O N

    PERALTA, J.:

    This is a Petition for Review on Certiorari of the Decision1 dated April 24, 2003 of the Court of Appeals in CA-G.R. CV No. 71004, and its Resolution dated August 20, 2003, denying petitioners' motion for reconsideration. The Court of Appeals Decision held that the tax delinquency proceedings involving the parcel of land covered by Transfer Certificate of Title (TCT) No. T-41681 is legal and with force and effect. It reversed and set aside the Decision2 dated January 12, 2001 of the Regional Trial Court (RTC) of Iloilo City, Branch 23 (trial court).

    The facts3 are as follows:

    Petitioners spouses Eduardo and Leticia Montaño established that on April 13, 1977, they executed a Deed of Conditional Sale4 with the Government Service Insurance System (GSIS) covering a parcel of land situated at Block 2, Lot 6, Maharlika Homes, Jaro, Iloilo City, together with the house and improvements thereon. The lot was covered by TCT No. T-41681. The Montaños started paying the amortization in January 1979, and occupied the house and lot in 1980. However, in the summer of 1994, one Atty. Salvador Paja I went to their house and claimed that the lot was already owned by respondent Rosalina Francisco.

    Leticia Montaño made inquiries regarding the alleged sale of the lot. She went to the Register of Deeds and discovered an annotation at the back of TCT No. T-41681,5 under Entry No. 170334 dated July 17, 1991, stating that a Certificate of Sale of Delinquent Real Property dated June 28, 1991 was executed by the City Treasurer's Office in favor of Rosalina Francisco covering the parcel of land for the sum of P2,225.19 representing taxes, penalties and cost of sale pursuant to the provision of Section 76 of Presidential Decree (P.D.) No. 464.6 It also appeared at the back of the same title, under Entry No. 201610 dated July 16, 1993, that Judge Quirico Defensor of the RTC of Iloilo City, Branch 36 issued an Order7 dated April 29, 1993, directing the Register of Deeds of Iloilo City to issue a new owner's duplicate copy of the said certificate of title in the name of GSIS and declaring the lost copy as null and void.

    On June 13, 1994, Leticia Montaño requested the Register of Deeds of Iloilo City to annotate a Notice of Adverse Claim on TCT No. T-41681 to protect her right and interest in the subject property by virtue of the Deed of Conditional Sale executed by GSIS in her favor.

    Leticia Montaño also went to the Office of the City Treasurer where she learned that respondent Francisco purchased the subject property in a public auction sale of delinquent real property conducted by public respondents on June 27, 1991. Petitioners averred that they were neither given any notice of tax delinquency nor informed of the schedule of the public auction sale. They were also not furnished a copy of the sale certificate. Moreover, they did not receive any notice of their right to redeem the subject property.

    On July 11, 1994, the Montaños filed before the RTC of Iloilo City, Branch 23, an action for declaration of nullity of sale and damages against Rosalina Francisco, the City Government of Iloilo, the City Treasurer and the Head of the Treasurer's Enforcement Group. They caused a Notice of Lis Pendens8 to be recorded, and paid the tax due by consignation,9 pursuant to Section 267 of the Local Government Code of 1991.10

    Benson Chin of the City Treasurer's Office, in compliance with the subpoena and subpoena duces tecum issued by the trial court, brought the record folder of the subject property in the name of Baldomero Dagdag. The property's records presented before the trial court consisted of the Notice of Sale of Delinquent Real Property;11 the Certificate of Posting;12 the Certification on the conduct of auction sale by crier held on June 10, 1991 at the terminal market, on June 11, 1991 at the La Paz Public Market and on June 14, 1991 at the Central Market;13 proof of service;14 the Certificate of Sale of Delinquent Property to the City;15 the Report of Sale of Delinquent Property16 dated July 2, 1991; the Notice of Right to Redeem17 addressed to GSIS c/o Baldomero Dagdag dated July 12, 1991; and the Final Deed of Sale18 dated July 17, 1992.

    Public respondents City Treasurer of Iloilo City Romeo Manikan and Head of the Treasurer's Enforcement Group Erlinda Zarandin filed their Answer with Counterclaim,19 alleging that petitioners were not notified because they had no right to be notified since the property was owned by the GSIS under the care of Baldomero Dagdag, who were notified in accordance with law. Moreover, petitioners had no cause of action insofar as they were concerned, and that they had no personality to sue.

    The evidence for private respondent Rosalina Francisco showed that Atty. Salvador Paja I, in whose favor respondent Francisco executed a Special Power of Attorney,20 bought at a public auction sale held on June 27, 1991, a parcel of land known as Lot 6, Block 2, Phase 2144-B, located in Barangay Balabago, Jaro, Iloilo City, registered in the name of the GSIS, and covered by TCT No. T-41681.21 The Certificate of Sale of Delinquent Real Property executed by the City Treasurer's Office in favor of respondent Francisco was annotated at the back of TCT No. T-41681 under Entry No. 170334.22 Since no redemption had been made within the one year period, a Final Deed of Sale was executed.

    On November 17, 1992, respondent Francisco, represented by Atty. Paja, filed a petition for the entry of new Certificate of Title in her favor with the RTC of Iloilo City, Branch 36. She sought the issuance of a new Owner's Duplicate Copy of Certificate of Title in the name of GSIS c/o Baldomero Dagdag to effect registration of the Final Deed of Sale. Absent any opposition, the RTC issued an Order23 dated April 29, 1993 directing the Register of Deeds of Iloilo City "to issue a new owner's duplicate copy of Transfer Certificate of Title No. T-41681 in the name of GSIS c/o Baldomero Dagdag" and declaring the lost copy as null and void. The dispositive portion of the Order was annotated at the back of the Certificate of Title under Entry No. 201610.24 ςηαñrοblεš νιr υαl lαω lιbrαrÿ

    The main issue sought to be resolved was whether or not the tax delinquency proceedings made on the subject lot was regular and legal.

    On January 12, 2001, the trial court rendered a Decision, holding that the failure of public respondent Iloilo City Treasurer to comply with the requirements as to the publication and notice of auction sale invalidated the auction sale. The dispositive portion of the Decision reads:

    WHEREFORE, in the light of the facts obtaining and the jurisprudence aforecited, judgment is hereby rendered in favor of the plaintiffs and against all the defendants, hereby:

    1) Declaring the tax delinquency proceedings (the auction sale) on the lot subject of this case as illegal and without force and effect;

    2) No costs.

    SO ORDERED.25

    Respondent Francisco appealed the trial court's Decision to the Court of Appeals. In a Decision dated April 24, 2003, the appellate court reversed the decision of the trial court, the dispositive portion of which states:

    WHEREFORE, premises considered, the Decision dated January 12, 2001 of the Regional Trial Court, Branch 23, Iloilo City in Civil Case No. 21871 is hereby REVERSED and SET ASIDE.

    Accordingly, the tax delinquency proceedings involving the parcel of land (Lot No. 6) covered by TCT No. 41681 is declared legal and with force and effect.

    Defendant-appellant's claim for damages is denied for lack of merit.

    SO ORDERED.26

    The Court of Appeals held that the GSIS, as the registered owner of the property, is the taxpayer entitled to the notice of tax delinquency. It found that GSIS was not deprived of its property without due process and that notice was regularly served. Under a contract to sell, the vendor retains the ownership of the property until after the same is fully paid by the vendee. Hence, when public respondents caused the service of the notice of sale to Baldomero Dagdag of the GSIS, the interest of the taxpayer was deemed to have been protected and the notice requirement was complied with.

    As regards the alleged defect in publication, the Court of Appeals noted that per affidavit of the Editor-in-Chief of the Visayan Tribune, the notice was published thrice, as required by law. Citing Talusan v. Tayag,27 the appellate court held that granting arguendo that the notice was published only twice instead of thrice, as required by law, the same is no longer material to the case since the interest of the taxpayer was protected by the service of personal notice to the registered owner of the property.

    Further, the Court of Appeals pointed out that in GSIS v. City Assessor of Iloilo City,28 it had already upheld the validity of the assessment of the real property taxes upon GSIS and the auction sale proceedings, as it sustained the finding of the lower courts that notices were sent to the GSIS and the beneficial owners of the properties in question, which includes the subject lot.

    Petitioners' motion for reconsideration was denied by the Court of Appeals in a Resolution29 dated August 20, 2003.

    Hence, this petition.

    The main issue raised is whether or not the tax delinquency proceedings conducted on the subject parcel of land situated at Block 2, Lot 6, Alta Tierra Village, Jaro, Iloilo City30 was regular and legal.

    Petitioners contend that the Court of Appeals erred in holding that the tax delinquency proceedings was legal and with force and effect, since the requirements regarding the publication and notice of an auction sale under Section 73 of P.D. No. 464 were not complied with.

    The petition is without merit.

    The pertinent provision of law in this case is Section 73 of P.D. No. 464, thus:

    SEC. 73. Advertisement of sale of real property at public auction. -After the expiration of the year for which the tax is due, the provincial or city treasurer shall advertise the sale at public auction of the entire delinquent real property, except real property mentioned in subsection (a) of Section forty hereof, to satisfy all the taxes and penalties due and the costs of sale. Such advertisement shall be made by posting a notice for three consecutive weeks at the main entrance of the provincial building and of all municipal buildings in the province, or at the main entrance of the city or municipal hall in the case of cities, and in a public and conspicuous place in the barrio or district wherein the property is situated, in English, Spanish and the local dialect commonly used, and by announcement at least three market days at the market by crier, and, in the discretion of the provincial or city treasurer, by publication once a week for three consecutive weeks in a newspaper of general circulation published in the province or city.

    The notice, publication, and announcement by crier shall state the amount of the taxes, penalties and costs of sale; the date, hour, and place of sale; the name of the taxpayer against whom the tax was assessed; and the kind or nature of property and, if land, its approximate areas, lot number, and location stating the street and block number; district or barrio, municipality and the province or city where the property to be sold is situated.

    Copy of the notice shall forthwith be sent either by registered mail or by messenger, or through the barrio captain, to the delinquent taxpayer, at his address as shown in the tax rolls or property tax records cards of the municipality or city where the property is located, or at his residence, if known to said treasurer or barrio captain: Provided, however, that a return of the proof of service under oath shall be filed by the person making the service with the provincial or city treasurer concerned.

    In Talusan v. Tayag,31 the Court held that for purposes of the collection of real property taxes, the registered owner of the property is considered the taxpayer. Hence, only the registered owner is entitled to a notice of tax delinquency and other proceedings relative to the tax sale.32

    In this case, the Court of Appeals correctly held that the GSIS, as the registered owner of the subject property, was the taxpayer that was entitled to the notice of tax delinquency and that of the auction sale, as well as other related notices. It found that the GSIS was not deprived of its property without due process and that notice was regularly served. It pointed out that it had already upheld the validity of the assessment of the real property taxes upon GSIS and the auction sale proceedings in GSIS v. City Assessor of Iloilo City.33

    It is important to note that both the GSIS, as the registered owner of the subject property, and herein petitioners Spouses Montaño separately questioned the validity of the auction sale of the subject property covered by TCT No. T-41681.

    The Court of Appeals mentioned in its Decision that there are two cases involving the same issue, namely, this action for declaration of nullity of sale and damages filed by the Spouses Montaño, and the petition for annulment of judgment filed by the GSIS, docketed as CA-G.R. SP No. 51149, entitled GSIS v. City Assessor of Iloilo City, the Register of Deeds of Iloilo City and Rosalina Francisco (GSIS v. City Assessor of Iloilo City).

    In GSIS v. City Assessor of Iloilo City, the GSIS assailed the Order dated April 29, 1993 of the RTC of Iloilo City, Branch 36 and the Order dated November 8, 1994 of the RTC of Iloilo, Branch 31 in regard to the petition of herein respondent Rosalina Francisco for the entry of new transfer certificates of title in her name, which included TCT No. T-41681 covering the subject parcel of land in this case. The GSIS claimed that the assessment of real property taxes on the parcels of land was void because it was exempt from all forms of taxes under its charter, Republic Act No. 8291. The GSIS also claimed that it had no notice of the proceedings in the assessment and levy of the taxes, as well as the sale of the properties at public auction; hence, its right to due process was violated.

    In GSIS v. City Assessor of Iloilo City, the Court of Appeals upheld the findings of the lower courts that notices were sent to GSIS and the

    beneficial owners of the properties in question. It gave no credence to the arguments of GSIS and denied its petition.

    GSIS appealed the decision of the Court of Appeals before this Court via a Petition for Review on Certiorari . In a Decision dated June 27, 2006 in G.R. No. 147192,34 this Court dismissed the GSIS' Petition for Review on Certiorari of the Decision of the Court of Appeals in CA-G.R. SP No. 51149 dated August 8, 2000. Hence, the finding of the Court of Appeals in regard to the validity of the auction sale proceedings of the subject property has long been final.

    WHEREFORE, the petition is DENIED. The Decision dated April 24, 2003 and the Resolution dated August 20, 2003 of the Court of Appeals in CA-G.R. CV No. 71004 are hereby AFFIRMED.

    No costs.

    SO ORDERED.

    Endnotes:


    1 Penned by Associate Justice Remedios Salazar-Fernando, with Associate Justices Delilah Vidallon-Magtolis and Edgardo F. Sundiam, concurring; rollo, pp. 20-27.

    2 Penned by Judge Tito G. Gustilo; id. at 40-50.

    3 As culled from the Decisions of the trial court and the Court of Appeals, and the records of the case.

    4 Exhibit "A," records, p. 226.

    5 Exhibit "2," id. at 70.

    6 The Real Property Tax Code.

    7 Exhibit "3," records, p. 71.

    8 Exhibit "B," id. at 236.

    9 Exhibit "C," id. at 236-A.

    10 Sec. 267. Action Assailing Validity of Tax Sale. - - No court shall entertain any action assailing the validity of any sale at public auction of real property or rights therein under this Title until the taxpayer shall have deposited with the Court the amount for which the real property was sold, together with interest of two percent (2%) per month from the date of sale to the time of the institution of the action. The amount so deposited shall be paid to the purchaser at the auction sale if the deed is declared invalid but it shall be returned to the depositor if the action fails.

    Neither shall any court declare a sale at public auction invalid by reason of irregularities or informalities in the proceedings unless the substantive rights of the delinquent owner of the real property or the person having legal interest therein have been impaired.

    11 Exhibit "E," Records, p. 238.

    12 Exhibits "F," "F-I," "F' -2," "F-3," "F-4," "F-5," "F-6," id. at 239-245.

    13 Exhibit "J," id. at 249.

    14 Exhibit "K," id. at 250.

    15 Exhibit "L," id. at 251.

    16 Exhibit "M," id. at 252

    17 Exhibit "N," id. at 253.

    18 Exhibit "O," id, at 254.

    19 Records, p. 25.

    20 Exhibit "1," id. at 68.

    21 Exhibit "2," id. at 70.

    22 Exhibit "2-A," id.

    23 Exhibit "3," id. at 71.

    24 Exhibit "2-B," id.at 70.

    25 Rollo, pp. 49-50.

    26 Id. at 27.

    27 408 Phil. 373 (2001).

    28 Docketed as CA-G.R. SP No. 51149, dated August 8, 2000.

    29 Rollo, p. 32.

    30 Identified as Block 2, Lot 6, Maharlika Homes, Jaro, Iloilo City in the Deed of Conditional Sale (Exhibit "A").

    31 Supra note 27.

    32 Id. at 388.

    33 Supra note 28.

    34 GSIS v. City Assessor of Iloilo City, G.R. No. 147192, June 27, 2006, 493 SCRA 169.

    G.R. No. 160380 - Sps. Eduardo & Leticia Monta o v. Rosalina Francisco, et al


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