Philippine Supreme Court Jurisprudence


Philippine Supreme Court Jurisprudence > Year 2010 > August 2010 Decisions > [G.R. No. 159355 : August 09, 2010] GABRIEL C. SINGSON, ANDRE NAVATO, EDGARDO P. ZIALCITA, ARACELI E. VILLANUEVA, TYRONE M. REYES, JOSE CLEMENTE, JR., FEDERICO PASCUAL, ALEJANDRA C. CLEMENTE, ALBERT P. FENIX, JR., AND MELPIN A. GONZAGA, PETITIONERS, VS. COMMISSION ON AUDIT, RESPONDENT.:




EN BANC

[G.R. No. 159355 : August 09, 2010]

GABRIEL C. SINGSON, ANDRE NAVATO, EDGARDO P. ZIALCITA, ARACELI E. VILLANUEVA, TYRONE M. REYES, JOSE CLEMENTE, JR., FEDERICO PASCUAL, ALEJANDRA C. CLEMENTE, ALBERT P. FENIX, JR., AND MELPIN A. GONZAGA, PETITIONERS, VS. COMMISSION ON AUDIT, RESPONDENT.

D E C I S I O N


PERALTA, J.:

Before the Court is a petition for certiorari seeking to set aside Decision No. 2002-081,[1] dated April 23, 2002, of the Commission on Audit (COA), which affirmed the Decision No. 2000-008,[2] dated June 1, 2000, and the Resolution in CAO I Decision No. 2000-012,[3] dated August 11, 2000, of the Corporate Audit Office I, and the COA Resolution No. 2003-115,[4] dated July 31, 2003, which denied petitioners' motion for reconsideration thereof and upheld the disallowance of petitioners' Representation and Transportation Allowance (RATA) in the total amount of P1,565,000.00 under Notice of Disallowance No. 99-001-101 (96-96) dated June 7, 1999.

The antecedents are as follows:

The Philippine International Convention Center, Inc. (PICCI) is a government corporation whose sole stockholder is the Bangko Sentral ng Pilipinas (BSP).  Petitioner Araceli E. Villanueva was then a member of the PICCI Board of Directors and Officer-in-Charge (OIC) of PICCI, while co-petitioners Gabriel C. Singson, Andre Navato, Edgardo P. Zialcita, and Melpin A. Gonzaga, Alejandra C. Clemente, Jose Clemente, Jr., Federico Pascual, Albert P. Fenix, Jr., and Tyrone M. Reyes were then members of the PICCI Board of Directors and officials of the BSP.  By virtue of the PICCI By-Laws, petitioners were authorized to receive P1,000.00 per diem each for every meeting attended. Pursuant to its Monetary Board (MB) Resolution No. 15[5] dated January 5, 1994, as amended by MB Resolution No. 34 dated January 12, 1994, the BSP MB granted additional monthly RATA, in the amount of P1,500.00, to each of the petitioners, as members of the Board of Directors of PICCI.  Consequently, from January 1996 to December 1998, petitioners received their corresponding RATA in the total amount of P1,565,000.00.

On June 7, 1999, then PICCI Corporate Auditor Adelaida A. Aldovino issued Notice of Disallowance No. 99-001-101 (96-98),[6] addressed to petitioner Araceli E. Villanueva (through then OIC Susan M. Galang of the Accounting Division of PICCI), disallowing in audit the payment of petitioners' RATA in the total amount of P1,565,000.00,[7] and directing them to settle immediately the said disallowances, due to the following reasons:  (a)  As to petitioner Araceli E. Villanueva, there was double payment of RATA to her as member of the PICCI Board and as OIC of PICCI, which was in violation of Section 8, Article IX-B of the 1987 Constitution and, moreover, Compensation Policy Guideline No. 6 provides that an official already granted commutable RATA and designated by competent authority to perform duties in concurrent capacity as OIC of another position whether or not in the same agency and entitled to similar benefits, shall not be granted said similar benefits, except where said similar allowances are higher in rates than those of his regular position, in which case he may be allowed to collect the difference thereof; and (b)  As to petitioners Gabriel Singson, Andre Navato, Edgardo Zialcita, Melpin Gonzaga, Alejandra Clemente, Jose Clemente, Jr., Federico Pascual, Albert P. Fenix, Jr., and Tyrone M. Reyes, there was double payment of RATA to them as members of the PICCI Board and as officers of BSP, which was in violation of Section 8, Article IX-B of the 1987 Constitution and PICCI By-laws and, further, the contemplation of the constitutional provisions which authorized double compensation is construed to mean statutes passed by the national legislative body and does not include resolutions passed by governing boards, i.e., Section 229 of the Government Accounting and Auditing Manual.

In a letter[8] dated September 27, 1999, petitioners, through Board Member and OIC of PICCI Araceli E. Villanueva, sought reconsideration of the Notice of Disallowance No. 99-001-01 (96-98) dated June 7, 1999.

In a letter[9] dated October 14, 1999, PICCI Corporate Auditor Aldovino denied petitioners' motion for reconsideration and, on February 18, 2000, petitioners filed their Notice of Appeal[10] and Appeal Memorandum.[11]

On June 1, 2000, Director Crescencio S. Sunico of the Corporate Audit Office I, COA, rendered a Decision in CAO I Decision No. 2000-208 affirming the disallowance of the RATA received by petitioners in their capacity as Directors of the PICCI Board. He stated that except for per diems, Section 8, Article III of the PICCI By-Laws prohibits the payment of salary to directors in the form of compensation or reimbursement of expenses, based upon the principle expression unius est exclusio alterius (the express mention of one thing in a law means the exclusion of others not expressly mentioned).  Neither can the payment of RATA be legally founded on Section 30 of the Corporation Code which states that in the absence of any provision in the by-laws fixing their compensation, the directors shall not receive any compensation as such directors, except for reasonable per diems; provided, however, that any such compensation (other than per diems) may be granted to directors by the vote of the stockholders representing at least a majority of the outstanding capital stock at a regular or special stockholders' meeting.  The power to fix the compensation which the directors shall receive, if any, is left to the corporation, to be determined in its by-laws or by the vote of stockholders.  The PICC By-Laws allows only the payment of per diem to the directors.  Thus, the BSP board resolution granting RATA of P1,500.00 to petitioners violated the PICCI By-Laws.  Director Sunico also explained that although MB Resolution No. 15, dated January 5, 1994, as amended by MB Resolution No. 34, dated January 12, 1994, would have the effect of amending the PICCI By-laws, and may render the grant of RATA valid, such amendment, however, had no effect because it failed to comply with the procedural requirements set forth under Section 48 of the Corporation Code.[12]

On August 11, 2000, Director Sunico issued a Resolution in CAO I Decision No. 2000-012, affirming the disallowance of the RATA received by the petitioners in their capacity as directors in the total amount of P1,565,000.00.

On petition for review by petitioners, the COA rendered the assailed COA Decision No. 2002-081 dated April 23, 2002, affirming CAO I Decision No. 2000-008 dated June 1, 2000 and  Notice of Disallowance No. 99-001-101 (96-98) dated June 7, 1999.  It also directed the Auditor to determine the amounts to be refunded by petitioners and to enforce and monitor their settlement.  It ruled that petitioners' receipt of the P1,500.00 RATA from the BSP for every meeting they attended as members of the PICCI Board of Directors was not valid.

In COA Decision No. 2003-115, dated July 31, 2003, the COA issued a Resolution denying petitioners' motion for reconsideration and upheld the disallowance of the petitioners' RATA amounting to P1,565,000.00.

Hence, this present petition for certiorari raising the following grounds:

I.

THE RESPONDENT COA COMMITTED GRAVE ABUSE OF DISCRETION IN FINDING THAT THE PETITIONERS VIOLATED ITS BY-LAWS WHEN SECTION 30 OF THE CORPORATION CODE AUTHORIZES THE STOCKHOLDERS TO GRANT COMPENSATION TO ITS DIRECTORS.

II.

THE RESPONDENT COA COMMITTED GRAVE ABUSE OF DISCRETION IN FINDING THAT THE PAYMENT OF RATA TO BSP OFFICIALS WHO ARE MEMBERS OF THE PICCI BOARD VIOLATED ITEM NO. 4 OF NATIONAL COMPENSATION CIRCULAR (NCC) NO. 67 DATED JANUARY [1], 1992 ISSUED BY THE DEPARTMENT OF BUDGET AND MANAGEMENT (DBM) AS SAID NCC SPECIFICALLY APPLIES ONLY TO "NATIONAL GOVERNMENT OFFICIALS AND EMPLOYEES."

III.

THE RESPONDENT COA COMMITTED GRAVE ABUSE OF DISCRETION IN DIRECTING THE AUDITOR TO ENFORCE REFUND OF THE PAYMENTS TO THE PETITIONERS [WHO ARE] DIRECTORS AS THE PETITIONERS ENJOY THE PRESUMPTION OF GOOD FAITH AND ARE CONVINCED THAT THEY ARE LEGALLY ENTITLED THERETO IN THE LIGHT OF THE SUPREME COURT DECISION IN ASSOCIATION OF DEDICATED EMPLOYEES OF THE PHILIPPINE TOURISM AUTHORITY (ADEPT) VS. COA, 295 SCRA 366.[13]

Petitioners contend that since PICCI was incorporated with the Securities and Exchange Commission (SEC) (SEC Regulation No. 68840) and has no original charter, it should be governed by Section 30 of the Corporation Code. According to petitioners, their receipt of RATA as directors of PICCI was sanctioned by PICCI's sole stockholder, BSP (through its own governing body, the Monetary Board), per MB Resolution No. 15 dated January 5, 1994, as amended by MB Resolution No. 34 dated January 12, 1994.

Respondent counters that said provision does not apply to petitioners as Section 8 of the PICCI By-laws provides that the compensation of the members of the PICCI Board of Directors shall be given only through per diems.

Section 30 of the Corporation Code, which authorizes the stockholders to grant compensation to its directors, states:

Sec. 30.  Compensation of Directors. - In the absence of any provision in the by-laws fixing their compensation, the directors shall not receive any compensation, as such directors, except for reasonable per diems; Provided, however, that any such compensation (other than per diems) may be granted to directors by the vote of the stockholders representing at least a majority of the outstanding capital stock at a regular or special stockholders' meeting.  In no case shall the total yearly compensation of directors, as such directors, exceed ten (10%) percent of the net income before income tax of the corporation during the preceding year.

In construing the said provision, it bears stressing that the directors of a corporation shall not receive any compensation for being members of the board of directors, except for reasonable per diems.  The two instances where the directors are to be entitled to compensation shall be when it is fixed by the corporation's by-laws or when the stockholders, representing at least a majority of the outstanding capital stock, vote to grant the same at a regular or special stockholder's meeting, subject to the qualification that, in any of the two situations, the total yearly compensation of directors, as such directors, shall in no case exceed ten (10%) percent of the net income before income tax of the corporation during the preceding year.

Section 8 of the Amended By-Laws of PICCI,[14] in consonance with Section 30 of the Corporation Code, restricted the scope of petitioners' compensation by fixing their per diem at P1,000.00:

Sec. 8.  Compensation. � � Directors, as such, shall not receive any salary for their services but shall receive a per diem of one thousand pesos (P1,000.00) per meeting actually attended; Provided, that the Board of Directors at a regular and special meeting may increase and decrease, as circumstances shall warrant, such per diems to be received.  Nothing herein contained shall be construed to preclude any director from serving the Corporation in any capacity and receiving compensation therefor.[15]

The nomenclature for the compensation of the directors used herein is per diems, and not salary or any other words of similar import.  Thus, petitioners are allowed to receive only per diems of P1,000.00 for every meeting that they actually attended.  However, the Board of Directors may increase or decrease the amount of per diems, when the prevailing circumstances shall warrant. No other compensation may be given to them, except only when they serve the corporation in another capacity.

Petitioners justify their entitlement to P1,500.00 RATA from the PICCI, on the theory that:

[T]he purpose in issuing NCC No. 67 is to ensure uniformity and consistency of actions on claims for RATA which is granted by law to national government officials and employees to cover expenses incurred in the discharge or performance of their duties and responsibilities.  Moreover, Item 2 of NCC 67 enumerated the national government officials and employees that are covered by the Circular, to wit:

[1] Those whose positions are listed under Service Code 18 of the Index of Occupational Services issued by the Department of Budget and Management (DBM), pursuant to NCC No. 57, except for the positions of the President, Vice-President, Lupon Member and Lupon Chairman and positions under the Local Executives Group;

[2] Those whose positions are identified as chiefs of division in the Personal Services Itemization;

[3] Those whose positions are determined by the DBM to be of equivalent rank with the officials and employees enumerated under Section 2.1 and 2.2 hereof x x x; and

[4] Those who are duly designated by competent authority to perform the full-time duties and responsibilities, whether or not in concurrent capacity, as Officers-in-Charge for one (1) final calendar month or more of the positions enumerated in Sections 2.1, 2.2 and 2.3 hereof.

The PICCI is not an originally chartered corporation, but a subsidiary corporation of BSP organized in accordance with the Corporation Code of the Philippines.  The Articles of Incorporation of PICCI was registered on July 29, 1976 in the Securities and Exchange Commission. As such, PICCI does not fall within the coverage of NCC No. 67.  As a matter of fact, by virtue of P.D. [No.] 520, PICCI is exempt from the coverage of the civil service law and regulations (and Constitution defining coverage of civil service as limited to those with original [charter] (TUCP v. NHA, G.R. No. 49677, May 4, 1089, Article IX-B, Sec. 1).  Certainly, if PICCI is not part of the National Government, but a mere subsidiary of a government-owned and/or controlled corporation  (BSP), its officers, and more importantly, its directors, are not covered by the term "national government officials and employees" to which NCC No. 67 finds application.

Even the BSP, which is the sole stockholder of PICCI, is not covered by NCC No. 67, not only for the same reasons stated above but for the reason that it enjoys fiscal and administrative autonomy, which is defined as the "guarantee of full flexibility to allocate and utilize their resources with the wisdom and dispatch that their needs require" (Bengzon v. Drilon, 208 SCRA 133).[16]

Respondent maintains that petitioners' receipt of RATA from PICCI, in addition to their per diem of P1,000 per meeting, and another RATA from BSP, violates the rule against double compensation; that as former officers of the BSP, petitioners Gabriel P. Singson, Araceli E. Villanueva, Andre Navato, Edgardo P. Zialcita, and Melpin A. Gonzaga were also receiving RATA from the BSP, in addition to the RATA granted to them as PICCI Directors; that there is double payment of RATA, since petitioners' membership in the PICCI Board is a mere adjunct of their positions as BSP officials; that double compensation refers to two sets of compensations for two different offices held concurrently by one officer; and that while there is no general prohibition against holding two offices which are not incompatible, when an officer accepts a second office, he can draw the salary attached to such second office only when he is specifically authorized by law which does not exist in the present case.

In her letter, dated October 14, 1999, to petitioner Araceli E. Villanueva, Corporate Auditor Adelaida A. Aldovino reiterated her decision disallowing disbursements for RATA of PICCI directors for the reasons set forth in Notice of Disallowance No. 99-001-101 (96-98).  Thus,

Moreover, while the directors are not strictly speaking Officers-in-Charge, but because they are doing duties in concurrent capacities and are already receiving RATA from their principal office, Budget Compensation Policy Guideline No. 6, dated September 1, 1982, is applicable.

No. 3.0 of the guideline provides:

3.1 An Official/employee already entitled/granted commutable transportation/representation allowances and designated by competent authority to perform duties and responsibilities in concurrent capacity as Officer-in-Charge of another position(s), whether CES or non-CES, whether or not in the same ministry/bureau/office or agency and entitled to similar benefits/allowances, whether commutable or reimbursable, except where similar allowances are higher in rates than those of his regular position, in which case he may be allowed to collect the difference thereof, provided the period of his temporary stewardship is not less than one month on a reimbursable basis.

In view of the foregoing, we are reiterating our decision disallowing disbursement for RATA of PICCI directors for reasons stated in our Notice of Disallowance No. 99-001-01 (96-98).

Further, please be reminded that disallowance not appealed within six (6) months as prescribed under Section 48, 50 and 51 of PD 1445 shall become final and executory.[17]

In COA Decision No. 2002-081 dated April 23, 2002, respondent concluded that the payment of RATA to petitioners violated Item No. 4 of National Compensation Circular (NCC) No. 67, dated January 1, 1992, issued by the DBM, as the petitioners were already drawing RATA from their mother agencies and, hence, their receipt of RATA from PICCI was without legal basis and constituted double compensation of RATA which is prohibited under the Constitution.  It also explained that under the By-Laws of PICCI, the compensation of its directors should be in the form of per diem and not RATA, and as the By-Laws have the same force and effect of law as the corporate charter, its directors and officers are under obligation to comply therewith.

Section 8, Article IX-B of the Constitution provides that no elective or appointive public officer or employee shall receive additional, double or indirect compensation, unless specifically authorized by law, nor accept without the consent of the Congress, any present emolument, office or title of any kind from any foreign government.  Pensions and gratuities shall not be considered as additional, double or indirect compensation.

This provision, however, does not apply to the present case as there was no double compensation of RATA to the petitioners.

In Leynes v. Commission on Audit,[18] the Court clarified that what National Compensation Circular (NCC) No. 67 seeks to prevent is the dual collection of RATA by a national official from the budgets of "more than one national agency."  In the said case, the interpretation was that NCC No. 67 cannot be construed as nullifying the power of therein local government units to grant allowances to judges under the Local Government Code of 1991.  Further, NCC No. 67 applies only to the national funds administered by the DBM, not the local funds of the local government units. Thus,

The pertinent provisions of NCC No. 67 read:

3. Rules and Regulations:

3.1.1  Payment of RATA, whether commutable or reimbursable, shall be in accordance with the rates prescribed for each of the following officials and employees and those of equivalent ranks, and the conditions enumerated under the pertinent sections of the General Provisions of the annual General Appropriations Act (GAA):

x x x         x x x         x x x

4. Funding Source:

In all cases, commutable and reimbursable RATA shall be paid from the amount appropriated for the purpose and other personal services savings of the agency or project from where the officials and employees covered under this Circular draw their salaries.  No one shall be allowed to collect RATA from more than one source. (Italics ours)

In construing NCC No. 67, we apply the principle in statutory construction that force and effect should not be narrowly given to isolated and disjoined clauses of the law but to its spirit, broadly taking all its provisions together in one rational view.  Because a statute is enacted as a whole and not in parts or sections, that is, one part is as important as the others, the statute should be construed and given effect as a whole.  A provision or section which is unclear by itself may be clarified by reading and construing it in relation to the whole statute.

Taking NCC No. 67 as a whole then, what it seeks to prevent is the dual collection of RATA by a national official from the budgets of "more than one national agency."  We emphasize that the other source referred to in the prohibition is another national agency.  This can be gleaned from the fact that the sentence "no one shall be allowed to collect RATA from more than one source" (the controversial prohibition) immediately follows the sentence that RATA shall be paid from the budget of the national agency where the concerned national officials and employees draw their salaries.  The fact that the other source is another national agency is supported by RA 7645 (the GAA of 1993) invoked by respondent COA itself and, in fact, by all subsequent GAAs for that matter, because the GAAs all essentially provide that (1) the RATA of national officials shall be payable from the budgets of their respective national agencies and (2) those officials on detail with other national agencies shall be paid their RATA only from the budget of their parent national agency:

x x x x         x x x x         x x x x

Clearly therefore, the prohibition in NCC No. 67 is only against the dual or multiple collection of RATA by a national official from the budgets of two or more national agencies.  Stated otherwise, when a national official is on detail with another national agency, he should get his RATA only from his parent national agency and not from the other national agency he is detailed to.[19] (Italics supplied.)

Moreover, Section 6 of Republic Act No. 7653 (The New Central Bank Act) defines that the powers and functions of the BSP shall be exercised by the BSP Monetary Board, which is composed of seven (7) members appointed by the President of the Philippines for a term of six (6) years.  MB Resolution No. 15,[20] dated January 5, 1994, as amended by MB Resolution No. 34, dated January 12, 1994, are valid corporate acts of petitioners that became the bases for granting them additional monthly RATA of P1,500.00, as members of the Board of Directors of PICCI. The RATA is distinct from salary (as a form of compensation).  Unlike salary which is paid for services rendered, the RATA is a form of allowance intended to defray expenses deemed unavoidable in the discharge of office. Hence, the RATA is paid only to certain officials who, by the nature of their offices, incur representation and transportation expenses.[21]  Indeed, aside from the RATA that they have been receiving from the BSP, the grant of P1,500.00 RATA to each of the petitioners for every board meeting they attended, in their capacity as members of the Board of Directors of PICCI, in addition to their P1,000.00 per diem, does not run afoul the constitutional proscription against double compensation.

Petitioners invoke the ruling of ADEPT v. COA[22] whereby the Court took into consideration the good faith of therein petitioners and, thus, allowed them to retain the incentive benefits they had received for the year 1992.

Respondent points out that the records of the case do not support petitioners' claim of good faith, because they themselves were the authors of the By-Laws of PICCI which prohibit the receipt of compensation other than per diems and, therefore, should have been conversant with the constitutional prohibition on double compensation.

The Court upholds the findings of respondent that petitioners' right to compensation as members of the PICCI Board of Directors is limited only to per diem of P1,000.00 for every meeting attended, by virtue of the PICCI By-Laws.  In the same vein, we also clarify that there has been no double compensation despite the fact that, apart from the RATA they have been receiving from the BSP, petitioners have been granted the RATA of P1,500.00 for every board meeting they attended, in their capacity as members of the Board of Directors of PICCI, pursuant to MB Resolution No. 15[23] dated January 5, 1994, as amended by MB Resolution No. 34 dated January 12, 1994, of the Bangko Sentral ng Pilipinas.  In this regard, we take into consideration the good faith of petitioners.

The ruling in Blaquera, to which the cited case of ADEPT v. COA was consolidated with, is applicable to the present case as petitioners acted in good faith. The disposition in De Jesus v. Commission on Audit,[24] which cited Blaquera, is instructive:

Nevertheless, our pronouncement in Blaquera v. Alcala[25] supports petitioners' position on the refund of the benefits they received. In Blaquera, the officials and employees of several government departments and agencies were paid incentive benefits which the COA disallowed on the ground that Administrative Order No. 29 dated 19 January 1993 prohibited payment of these benefits. While the Court sustained the COA on the disallowance, it nevertheless declared that:

Considering, however, that all the parties here acted in good faith, we cannot countenance the refund of subject incentive benefits for the year 1992, which amounts the petitioners have already received. Indeed, no indicia of bad faith can be detected under the attendant facts and circumstances. The officials and chiefs of offices concerned disbursed such incentive benefits in the honest belief that the amounts given were due to the recipients and the latter accepted the same with gratitude, confident that they richly deserve such benefits.

This ruling in Blaquera applies to the instant case. Petitioners here received the additional allowances and bonuses in good faith under the honest belief that LWUA Board Resolution No. 313 authorized such payment. At the time petitioners received the additional allowances and bonuses, the Court had not yet decided Baybay Water District [v. Commission on Audit].[26]  Petitioners had no knowledge that such payment was without legal basis. Thus, being in good faith, petitioners need not refund the allowances and bonuses they received but disallowed by the COA.[27]

In subsequent cases,[28] the Court took into account the good faith of the recipients of the allowances, bonuses, and other benefits disallowed by respondent and ruled that they need not refund the same.

As petitioners believed in good faith that they are entitled to the RATA of P1,500.00 for every board meeting they attended, in their capacity as members of the Board of Directors of PICCI, pursuant to MB Resolution No. 15[29] dated January 5, 1994, as amended by MB Resolution No. 34 dated January 12, 1994, of the BSP, the Court sees no need for them to refund their RATA respectively, in the total amount of P1,565,000.00, covering the period from 1996-1998.

WHEREFORE, the petition is DISMISSED. Decision No. 2002-081, dated April 23, 2002, of the Commission on Audit and its Resolution No. 2003-115, dated July 31, 2003, which denied petitioners' motion for reconsideration thereof and upheld the disallowance of petitioners' Representation and Transportation Allowance (RATA) in the total amount of P1,565,000.00 under Notice of Disallowance No. 99-001-101 (96-96) dated June 7, 1999, are AFFIRMED WITH MODIFICATION.  Petitioners need not refund the Representation and Transportation Allowance (RATA) they received pursuant to Monetary Board Resolution No. 15[30] dated January 5, 1994, as amended by Monetary Board Resolution No. 34 dated January 12, 1994, of the Bangko Sentral ng Pilipinas granting each of them an additional monthly RATA of P1,500.00, for every meeting attended, in their capacity as members of the Board of Directors of Philippine International Convention Center, Inc. (PICCI), or in the total amount of P1,565,000.00, covering the period from 1996-1998.

SO ORDERED.

Corona, C.J., Carpio, Carpio Morales, Nachura, Leonardo-De Castro, Bersamin, Del Castillo, Abad, Villarama, Jr., Perez, and Mendoza, JJ. concur.
Velasco, Jr., J., on official leave.
Brion, J.,  on leave.

Endnotes:


[1] Entitled Re: Petition for Review of Mr. Gabriel C. Singson, et al. of CAO I Decision No. 2000-008 dated June 1, 2000, Affirming the Disallowance of the Representation and Transportation Allowance (RATA) under Notice of Disallowance No. 99-001-101 (96-98) dated June 7, 1999 in the Amount of P1,565,000.00; the signatories were Chairman Guillermo N. Carague (abstain) and Commissioners Raul C. Flores and Emmanuel M. Dalman; rollo, pp. 24-28.

[2] Entitled Re: Lifting of the Disallowance on the Payments of Representation and Travel [should be Transportation] Allowance to the Members of the Board of Directors of PICCI; per Director Crescencio S. Sunico, Corporate Audit Officer I; id. at 74-76.

[3] Entitled Motion for Reconsideration from CAO I Decision No. 2000-008 Affirming the Disallowance on the Payments of Representation and Travel [should be Transportation] Allowance to the Members of the Board of Directors of PICCI; per Director Crescencio S. Sunico; id. at 80.

[4] Entitled Motion of Ms. Araceli Villanueva, General Manager, Philippine International Convention Center, Inc. (PICCI), Manila, et al. for Reconsideration of COA Decision No. 2002-081 dated April 23, 2002; the signatories were Chairman Guillermo N. Carague and Commissioners Raul C. Flores and Emmanuel M. Dalman; id. at 29-32.

[5] Rollo, p. 72.

[6] Id. at 50.

[7]  Id. at 50-57; per audit by Corporate Auditor Adelaida A. Aldovino of the disbursement transactions on a selective basis for the period 1996-1998, the following amounts received by the petitioners have been disallowed in audit:  A. E. Villanueva (P165,000.00), G. C. Singson (P165,000.00), Andre Navato (P120,000.00), E. Zialcita (P165,000.00), M. Gonzaga (P165,000.00), A. Clemente (P60,000.00), J. Clemente, Jr. (P65,000.00), F. Pascual (P105,000.00), A. P. Fenix, Jr. (P50,000.00), and T. Reyes (P157,500.00).

[8] Rollo, pp. 58-60.

[9] Id. at 61-63.

[10] Id. at 64.

[11] Id. at 65-71.

[12] Sec. 48.  Amendments to by-laws. - The board of directors or trustees, by a majority vote thereof, and the owners of at least a majority of the outstanding capital stock, or a least a majority of the members of a non-stock corporation, at a regular or special meeting duly called for the purpose, may amend or repeal any by-laws or adopt new by-laws.  The owners of two-thirds (2/3) of the outstanding capital stock or two-thirds (2/3) of the members in a non-stock corporation may delegate to the board of directors or trustees the power to amend or repeal any by-laws or adopt new by-laws:  Provided, That any power delegated to the board of directors or trustees to amend or repeal any by-laws or adopt new by-laws shall be considered as revoked whenever stockholders owning or representing a majority of the outstanding capital stock or a majority of the members in non-stock corporations, shall so vote at a regular or special meeting.

Whenever any amendment or new by-laws are adopted, such amendment or new by-laws shall be attached to the original by-laws in the office of the corporation, and a copy thereof, duly certified under oath by the corporate secretary and a majority of the directors or trustees, shall be filed with the Securities and Exchange Commission the same to be attached to the original articles of incorporation and original by-laws.

The amended or new by-laws shall only be effective upon the issuance by the Securities and Exchange Commission of a certification that the same are not inconsistent with this Code. (22a and 23a).

[13] Rollo, pp. 12-13.

[14] Per S.E.C. Registration No. 68840, the amendment to Section 8, Article III of the PICCI By-Laws was approved by the PICCI Board at a regular meeting held on February 22, 1994, and the Amendment to the By-Laws of the PICCI was signed on March 29, 1994 by Chairman Gabriel C. Singson, Members of the Board Edgardo P. Zialcita, Andre Navato, Roberto Y. Garcia, Herman M. Montenegro, Jose S. Clemente, Jr., and Dennis D. Decena, and Corporate Secretary Luis S. Cachero, with an attached notarized Director's Certificate.

[15] Underscoring supplied.

[16] Petitioners' Memorandum, pp. 8-9.

[17] Rollo, pp. 62-63.

[18] 463 Phil. 557 (2003).

[19] Id. at 572-574.

[20] Min. No. 1 -- January 5, 1994

15.  Philippine International Convention Center.  -- Decision to authorize the representation and transportation allowance of the Members of its Board of Directors.

ACTION TAKEN

The Board decided as follows:

1. To authorize the representation and transportation allowance in the amount of P1,500.[00] a month of the Members of the Board of Directors of the Philippine International Convention Center (PICC);

2. To approve the actual expenditure for 1993;

3. To approve the actual expenses for 1992 incurred by PICC, not covered by the original budget, subject to existing Commission [on] Audit rules and regulations; and

4.  To instruct PICC Management to prepare and submit proposal for 1994 within two (2) months from date of receipt.

(Signed)
FE B. BARIN
Secretary


[21] Department of Budget and Management, represented by Sec. Emilia T. Boncodin v. Olivia D. Leones, G.R. No. 169726, March 18, 2010.

[22] G.R. No. 119597, companion case of Blaquera v. Alcala, G.R. No. 109406, September 11, 1998, 356 Phil. 678.

[23] Rollo, p. 72.

[24] 451 Phil. 812 (2003).

[25] Supra note 22.

[26] 425 Phil. 326 (2000).

[27] De Jesus v. COA, supra note 24, at 823-824.

[28] Molen, Jr. v. Commission on Audit, G.R. No. 150222, March 18, 2005, 453 SCRA 769; Querubin v. Regional Cluster Director, Legal and Adjudication Office, COA Regional Office VI, Pavia, Iloilo City, G.R. No. 159299, July 7, 2004, 433 SCRA 769; De Jesus v. Commission on Audit, G.R. No. 156641, February 5, 2004, 422 SCRA 287; Philippine International Trading Corporation v. Commission on Audit, 461 Phil. 737 (2003).

[29] Rollo, p. 72.

[30] Rollo, p. 72.




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August-2010 Jurisprudence                 

  • [A.M. No. MTJ-09-1745 : August 27, 2010] OFFICE OF THE COURT ADMINISTRATOR, COMPLAINANT, VS. HON. LEODEGARIO C. QUILATAN, FORMER JUDGE, METROPOLITAN TRIAL COURT, BRANCH 57, SAN JUAN CITY, RESPONDENT.

  • [G.R. Nos. 153952-71 : August 23, 2010] PEOPLE OF THE PHILIPPINES, PLAINTIFF, VS. THE HON. SANDIGANBAYAN (4TH DIV.) AND HENRY BARRERA, RESPONDENTS.

  • [G.R. No. 159665 : August 03, 2010] ANSELMO TAGHOY AND THE LATE VICENTA T. APA, SUBSTITUTED BY HER HEIRS, NAMELY, MANUEL T. APA, NICASIO T. APA, DELFIN T. APA, ALMA A. JACALAN, ARLENE A. SUMALINOG, AIDA A. ARONG, ELENA A. COSEP, ALFREDO T. APA, ISABELO T. APA, JR., ISABELO T. APA III, SHERWIN T. APA, AND FLORITO T. APA, PETITIONERS, VS. SPS. FELIXBERTO TIGOL, JR. AND ROSITA TIGOL, RESPONDENTS.

  • [G.R. No. 179743 : August 02, 2010] HADJA FATIMA GAGUIL MAGOYAG, JOINED BY HER HUSBAND, HADJI HASAN MADLAWI MAGOYAG, PETITIONERS, VS. HADJI ABUBACAR MARUHOM, RESPONDENT.

  • [G.R. No. 183140 : August 02, 2010] NORTH BULACAN CORPORATION, PETITIONER, VS. PHILIPPINE BANK OF COMMUNICATIONS, RESPONDENT.

  • [G.R. No. 184603 : August 02, 2010] PEOPLE OF THE PHILIPPINES, PLAINTIFF-APPELLEE, VS. ROMEO LABAGALA Y ABIGONIA, ALVIN LABAGALA Y JUAT, AND RICHARD ALLAN ALEJO Y SIGASIG, ACCUSED, ROMEO LABAGALA Y ABIGONIA, ALVIN LABAGALA Y JUAT, ACCUSED-APPELLANTS.

  • [G.R. No. 150666 : August 03, 2010] LUCIANO BRIONES AND NELLY BRIONES, PETITIONERS, VS. JOSE MACABAGDAL, FE D. MACABAGDAL AND VERGON REALTY INVESTMENTS CORPORATION, RESPONDENTS.

  • [G.R. No. 158929 : August 03, 2010] ROSARIO P. TAN, PETITIONER, VS. ARTEMIO G. RAMIREZ, MOISES G. RAMIREZ, RODRIGO G. RAMIREZ, DOMINGO G. RAMIREZ, AND MODESTA RAMIREZ ANDRADE, RESPONDENTS.

  • [G.R. No. 154622 : August 03, 2010] LAND BANK OF THE PHILIPPINES, PETITIONER, VS. RAMON P. JACINTO, RESPONDENT.

  • [G.R. No. 161083 : August 03, 2010] PEOPLE OF THE PHILIPPINES, REPRESENTED BY CHIEF STATE PROSECUTOR JOVENCITO ZUÑO, STATE PROSECUTOR GERONIMO SY AND PROSECUTION ATTORNEY IRWIN MARAYA, PETITIONERS, VS. HON. BASILIO R. GABO, IN HIS CAPACITY AS PRESIDING JUDGE OF THE REGIONAL TRIAL COURT OF MALOLOS, BULACAN, BRANCH II AND WILSON CUA TING, EDWARD NGO YAO, WILLY SO TAN AND CAROL FERNAN ORTEGA, RESPONDENTS.

  • [G.R. No. 162025 : August 03, 2010] TUNAY NA PAGKAKAISA NG MANGGAGAWA SA ASIA BREWERY, PETITIONER, VS. ASIA BREWERY, INC., RESPONDENT.

  • [G.R. No. 165321 : August 03, 2010] RICARDO P. TORING, PETITIONER, VS. TERESITA M. TORING AND REPUBLIC OF THE PHILIPPINES, RESPONDENTS.

  • [G.R. No. 16641 : August 03, 2010] ELPIDIO CALIPAY, PETITIONER, VS. NATIONAL LABOR RELATIONS COMMISSION, TRIANGLE ACE CORPORATION AND JOSE LEE, RESPONDENTS.

  • [G.R. No. 168103 [Formerly G.R. Nos. 155930-32] : August 03, 2010] PEOPLE OF THE PHILIPPINES, APPELLEE, VS. ALEJANDRO RELLOTA Y TADEO, APPELLANT.

  • [G.R. No. 176354 : August 03, 2010] THE PEOPLE OF THE PHILIPPINES, PLAINTIFF-APPELLEE, VS. WILSON LOPEZ, VICTORINO CRUZ @ BONG MADAYAG AND FELIPE MAGLAYA, JR., ACCUSED-APPELLANTS.

  • [G.R. No. 171033 : August 03, 2010] CITY MAYOR, CITY TREASURER, CITY ASSESSOR, ALL OF QUEZON CITY, AND ALVIN EMERSON S. YU, PETITIONERS, VS. RIZAL COMMERCIAL BANKING CORPORATION, RESPONDENT.

  • [G.R. No. 170847 : August 03, 2010] GOVERNMENT SERVICE INSURANCE SYSTEM, PETITIONER, VS. FELICITAS ZARATE, AS SUBSTITUTED BY HER HEIRS, NAMELY, MELANIE, JOCELYN, ANALIE AND HENRY JOSEPH, JR., ALL SURNAMED ZARATE, RESPONDENTS.

  • [G.R. No. 169569 : August 03, 2010] RAMON TORRES AND JESSIE BELARMINO, PETITIONERS, VS. SPOUSES VIHINZKY ALAMAG AND AIDA A. NGOJU, RESPONDENTS.

  • [G.R. No. 179333 : August 03, 2010] JOEPHIL C. BIEN, PETITIONER, VS. PEDRO B. BO, RESPONDENT.

  • [G.R. No. 178778 : August 03, 2010] PEOPLE OF THE PHILIPPINES, PLAINTIFF-APPELLEE, VS. T/SGT. PORFERIO R. ANGUS, JR., ACCUSED-APPELLANT.

  • [G.R. No. 179498 : August 03, 2010] PEOPLE OF THE PHILIPPINES, APPELLEE, VS. RUSTICO BARTOLINI Y AMPIS, APPELLANT.

  • [G.R. No. 181970 : August 03, 2010] BERNARDO DE LEON, PETITIONER, VS. PUBLIC ESTATES AUTHORITY SUBSTITUTED BY THE CITY OF PARAÑAQUE, RAMON ARELLANO, JR., RICARDO PENA AND REYMUNDO ORPILLA, RESPONDENTS. [G.R. No. 182678] PUBLIC ESTATES AUTHORITY (NOW PHILIPPINE RECLAMATION AUTHORITY), SUBSTITUTED BY THE CITY OF PARAÑAQUE, PETITIONER, VS. HON. SELMA PALACIO ALARAS, IN HER CAPACITY AS THE ACTING PRESIDING JUDGE OF BRANCH 135, REGIONAL TRIAL COURT OF MAKATI CITY, AND BERNARDO DE LEON. RESPONDENTS.

  • [G.R. No. 182677 : August 03, 2010] JOSE ANTONIO C. LEVISTE, PETITIONER, VS. HON. ELMO M. ALAMEDA, HON. RAUL M. GONZALEZ, HON. EMMANUEL Y. VELASCO, HEIRS OF THE LATE RAFAEL DE LAS ALAS, RESPONDENTS.

  • [G.R. No. 182364 : August 03, 2010] AT&T COMMUNICATIONS SERVICES PHILIPPINES, INC., PETITIONER, VS. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

  • [G.R. No. 182789 : August 03, 2010] PEOPLE OF THE PHILIPPINES, APPELLEE, VS. NORLITO SAMBAHON Y NUEVA, APPELLANT.

  • [G.R. No. 187104 : August 03, 2010] SAINT LOUIS UNIVERSITY, INC., PETITIONER, VS. EVANGELINE C. COBARRUBIAS, RESPONDENT.

  • [A.M. No. MTJ-09-1743 [Formerly A.M. No. OCA IPI No. 08-1954-MTJ] : August 03, 2010] JOSEPHINE SARMIENTO AND MARY JANE MANSANILLA, COMPLAINANTS, VS. HON. AZNAR D. LINDAYAG, ASSISTING JUDGE, MUNICIPAL TRIAL COURT IN CITIES, CITY OF SAN JOSE DEL MONTE, BULACAN, RESPONDENT.

  • [A.C. No. 8481 [Formerly B.M. No. 1524] : August 03, 2010] ATTY. JOSABETH V. ALONSO AND SHALIMAR P. LAZATIN, COMPLAINANTS, VS. ATTY. IBARO B. RELAMIDA, JR., RESPONDENT.

  • [G.R. No. 190696 : August 03, 2010] ROLITO CALANG AND PHILTRANCO SERVICE ENTERPRISES, INC., PETITIONERS, VS. PEOPLE OF THE PHILIPPINES, RESPONDENT.

  • [G.R. No. 188197 : August 03, 2010] LEONARDO U. FLORES, PETITIONER, VS. HON. RAUL S. GONZALEZ, IN HIS CAPACITY AS SECRETARY OF JUSTICE, AND EUGENE LIM, RESPONDENTS.

  • [G.R. No. 186529 : August 03, 2010] PEOPLE OF THE PHILIPPINES, APPELLEE, VS. JACK RACHO Y RAQUERO, APPELLANT.

  • [G.R. No. 183891 : August 03, 2010] ROMARICO J. MENDOZA, PETITIONER, VS. PEOPLE OF THE PHILIPPINES, RESPONDENT.

  • [G.R. No. 178609 : August 04, 2010] MANUEL P. NEY AND ROMULO P. NEY, PETITIONERS, VS. SPOUSES CELSO P. QUIJANO AND MINA N. QUIJANO, RESPONDENTS.

  • [G.R. No. 152092 : August 04, 2010] PILIPINO TELEPHONE CORPORATION, PETITIONER, VS. RADIOMARINE NETWORK, INC., RESPONDENT.

  • [A.M. No. P-02-1625 (FORMERLY A.M. NO. 02-6-144-MCTC) : August 04, 2010] OFFICE OF THE COURT ADMINISTRATOR, COMPLAINANT, VS. MARINA GARCIA PACHECO, CLERK OF COURT, MUNICIPAL CIRCUIT TRIAL COURT, PAETE, LAGUNA, RESPONDENT.

  • [A.M. No. RTJ-10-2242 [FORMERLY OCA IPI NO. 09-3149-RTJ] : August 06, 2010] ATTY. RAUL L. CORREA, COMPLAINANT, VS. JUDGE MEDEL ARNALDO B. BELEN, REGIONAL TRIAL COURT, BRANCH 36, CALAMBA CITY, LAGUNA, RESPONDENT.

  • [G.R. No. 151454 : August 08, 2010] HEIRS OF ANTONIO SANTOS AND LUISA ESGUERRA SANTOS, PETITIONERS, VS. HEIRS OF CRISPULO BERAMO, AND/OR PACIFICO BERAMO, SR., NAMELY, PACIFICO BERAMO, JR., AND ROMEO BERAMO; HEIRS OF PETRA BERAMO, NAMELY, VIVENCIO BERAMO PENALOSA AND JOSE B. BASINANG; HEIRS OF RAMON BERAMO, NAMELY, BERNABE BERAMO; HEIRS OF AGAPITO BERAMO, NAMELY, JESSIE P. BERAMO AND SAMUEL BERAMO, RESPONDENTS.

  • [G.R. No. 173900 : August 08, 2010] GAUDENCIO LABRADOR, REPRESENTED BY LULU LABRADOR USON, AS ATTORNEY-IN-FACT, PETITIONER, VS. SPS. ILDEFONSO PERLAS AND PACENCIA PERLAS AND SPS. ROGELIO POBRE AND MELINDA FOGATA POBRE, RESPONDENTS.

  • [G.R. No. 169170 : August 08, 2010] D.M. CONSUNJI, INC., PETITIONER, VS. ANTONIO GOBRES, MAGELLAN DALISAY, GODOFREDO PARAGSA, EMILIO ALETA AND GENEROSO MELO, RESPONDENTS.

  • [G.R. No. 165950 : August 08, 2010] EQUITABLE PCI BANK, INC., PETITIONER, VS. OJ-MARK TRADING, INC. AND SPOUSES OSCAR AND EVANGELINE MARTINEZ, RESPONDENTS.

  • [G.R. No. 170693 : August 08, 2010] EMILIA MICKING VDA. DE CORONEL AND BENJAMIN CORONEL, PETITIONERS, VS. MIGUEL TANJANGCO, JR., RESPONDENT.

  • [G.R. No. 171643 : August 08, 2010] FILEMON A. VERZANO, JR., PETITIONER, VS. FRANCIS VICTOR D. PARO, JANET A FLORENCIO, HON. REGIONAL STATE PROSECUTOR, AND HON. CITY PROSECUTOR OF BACOLOD, RESPONDENTS.

  • [G.R. No. 171630 : August 08, 2010] CENTURY CANNING CORPORATION, RICARDO T. PO, JR. AND AMANCIO C. RONQUILLO, PETITIONERS, VS. VICENTE RANDY R. RAMIL, RESPONDENT.

  • [G.R. No. 172276 : August 08, 2010] SOCIETE DES PRODUITS NESTLE, S.A., PETITIONER, VS. MARTIN T. DY, JR., RESPONDENT.

  • [G.R. No. 172541 : August 08, 2010] JAY HIDALGO UY, REPRESENTED BY HIS FATHER, ANTONIO J. UY, PETITIONER, VS. SPOUSES FRANCISCO MEDINA AND NATIVIDAD MEDINA, ANTONIO MANAGUELOD AND SWIFT FOODS, INC., RESPONDENTS.

  • [G.R. No. 172589 : August 08, 2010] JEFFREY NACAGUE, PETITIONER, VS. SULPICIO LINES, INC., RESPONDENT.

  • [G.R. No. 175837 : August 08, 2010] PEOPLE OF THE PHILIPPINES, APPELLEE, VS. LEONITO AMATORIO, APPELLANT.

  • [G.R. No. 180836 : August 08, 2010] GILBERT URMA, TEOFILO URMA, DANTE URMA, AND JERRY URMA, PETITIONERS, VS. HON. ORLANDO BELTRAN, IN HIS CAPACITY AS PRESIDING JUDGE, RTC BRANCH 11, TUAO, CAGAYAN, LOLITA URMA, MELBA R. MAMUAD, MARCELA URMA CAINGAT, HIPOLITO MARTIN, EDMUND URMA, ALBINA URMA MAMUAD, CIANITA AGUSTIN FAUSTO MADAMBA, AND LAUREANO ANTONIO, RESPONDENTS.

  • [G.R. No. 182937 : August 08, 2010] ERNESTO VILLEZA, PETITIONER, VS. GERMAN MANAGEMENT AND SERVICES, INC., DOMINGO RENE JOSE, PIO DIOKNO, SESINANDO FAJARDO, BAYANI OLIPINO, ROLANDO ROMILO AND JOHN DOES, RESPONDENTS.

  • [G.R. No. 187741 : August 08, 2010] PEOPLE OF THE PHILIPPINES, PLAINTIFF-APPELLEE, VS. PETER M. CAMPOMANES AND EDITH MENDOZA, ACCUSED-APPELLANTS.

  • [G.R. No. 168672 : August 08, 2010] EQUITABLE PCI BANK, INC., PETITIONER, VS. DNG REALTY AND DEVELOPMENT CORPORATION, RESPONDENT.

  • [G.R. No. 185091 : August 08, 2010] REPUBLIC OF THE PHILIPPINES, REPRESENTED BY THE DEPARTMENT OF EDUCATION DIVISION OF LIPA CITY (FOR PANINSINGIN PRIMARY SCHOOL), PETITIONER, VS. PRIMO MENDOZA AND MARIA LUCERO, RESPONDENTS.

  • [G.R. No. 163582 : August 09, 2010] WILLIAM GOLANGCO CONSTRUCTION CORPORATION, PETITIONER, VS. RAY BURTON DEVELOPMENT CORPORATION, RESPONDENT.

  • [G.R. No. 160828 : August 09, 2010] PICOP RESOURCES, INCORPORATED (PRI), PETITIONER, VS. ANACLETO L. TAÑECA, GEREMIAS S. TATO, JAIME N. CAMPOS, MARTINIANO A. MAGAYON, JOSEPH B. BALGOA, MANUEL G. ABUCAY, MOISES M. ALBARAN, MARGARITO G. ALICANTE, JERRY ROMEO T. AVILA, LORENZO D. CANON, RAUL P. DUERO, DANILO Y. ILAN, MANUEL M. MATURAN, JR., LUISITO R. POPERA, CLEMENTINO C. QUIMAN, ROBERTO Q. SILOT, CHARLITO D. SINDAY, REMBERT B. SUZON ALLAN J. TRIMIDAL, AND NAMAPRI-SPFL, RESPONDENTS.

  • [G.R. No. 179029 : August 09, 2010] PEOPLE OF THE PHILIPPINES, APPELLEE, VS. FELIMON PAGADUAN Y TAMAYO, APPELLANT.

  • [G.R. No. 180761 : August 09, 2010] ROMAN GARCES, PETITIONER, VS. SIMPLICIO HERNANDEZ, JR., CANDIDO HERNANDEZ, ROSITA HERNANDEZ, AND JEFFREY MANGUBAT,* RESPONDENTS.

  • [G.R. No. 165770 : August 09, 2010] HEIRS OF FRANCISCA MEDRANO, NAMELY YOLANDA R. MEDRANO, ALFONSO R. MEDRANO, JR., EDITA M. ALFARO, MARITES M. PALENTINOS, AND GIOVANNI MEDRANO, REPRESENTED BY THEIR LEGAL REPRESENTATIVE, MARITES MEDRANO-PALENTINOS, PETITIONERS, VS. ESTANISLAO DE VERA, RESPONDENT.

  • [G.R. No. 175315 : August 09, 2010] THE PEOPLE OF THE PHILIPPINES, APPELLEE, VS. ELIZER BEDUYA AND RIC BEDUYA, APPELLANTS.

  • [G.R. No. 179859 : August 09, 2010] IN RE: PETITION FOR PROBATE OF LAST WILL AND TESTAMENT OF BASILIO SANTIAGO, MA. PILAR SANTIAGO AND CLEMENTE SANTIAGO, PETITIONERS, VS. ZOILO S. SANTIAGO, FELICIDAD SANTIAGO-RIVERA, HEIRS OF RICARDO SANTIAGO, HEIRS OF CIPRIANO SANTIAGO, HEIRS OF TOMAS SANTIAGO, RESPONDENTS. FILEMON SOCO, LEONILA SOCO, ANANIAS SOCO, URBANO SOCO, GERTRUDES SOCO AND HEIRS OF CONSOLACION SOCO, OPPOSITORS.

  • [G.R. No. 181244 : August 09, 2010] PEOPLE OF THE PHILIPPINES, PLAINTIFF-APPELLEE, VS. ANITA "KENNETH" TRINIDAD, DEFENDANT AND APPELLANT.

  • [G.R. No. 183352 : August 09, 2010] HEIRS OF JOSE M. CERVANTES, NAMELY ROSALINA S. CERVANTES, TEODORO S. CERVANTES, LUSITIO S. CERVANTES AND JOSELITO S. CERVANTES, PETITIONERS, VS. JESUS G. MIRANDA, RESPONDENT.

  • [G.R. No. 186533 : August 09, 2010] PEOPLE OF THE PHILIPPINES, PLAINTIFF-APPELLEE, VS. EFREN CASTILLO, ACCUSED-APPELLANT.

  • [G.R. No. 187288 : August 09, 2010] SPOUSES BRAULIO NAVARRO AND CESARIA SINDAO, PETITIONERS, VS. PERLA RICO GO, RESPONDENT.

  • [G.R. No. 159355 : August 09, 2010] GABRIEL C. SINGSON, ANDRE NAVATO, EDGARDO P. ZIALCITA, ARACELI E. VILLANUEVA, TYRONE M. REYES, JOSE CLEMENTE, JR., FEDERICO PASCUAL, ALEJANDRA C. CLEMENTE, ALBERT P. FENIX, JR., AND MELPIN A. GONZAGA, PETITIONERS, VS. COMMISSION ON AUDIT, RESPONDENT.

  • [G.R. No. 164538 : August 09, 2010] METROPOLITAN BANK AND TRUST COMPANY, PETITIONER, VS. ROGELIO REYNADO AND JOSE C. ADRANDEA,** RESPONDENTS.

  • [G.R. No. 171115 : August 09, 2010] NAGKAKAISANG LAKAS NG MANGGAGAWA SA KEIHIN (NLMK-OLALIA-KMU) AND HELEN VALENZUELA, PETITIONERS, VS. KEIHIN PHILIPPINES CORPORATION, RESPONDENT.

  • [G.R. No. 179441 : August 09, 2010] ST. JAMES COLLEGE OF PARAÑAQUE; JAIME T. TORRES, REPRESENTED BY HIS LEGAL REPRESENTATIVE, JAMES KENLEY M. TORRES; AND MYRNA M. TORRES, PETITIONERS, VS. EQUITABLE PCI BANK, RESPONDENT.

  • [G.R. No. 180915 : August 09, 2010] PEOPLE OF THE PHILIPPINES, PLAINTIFF-APPELLEE, VS. CHARLIE NAZARENO Y MELANIOS, ACCUSED-APPELLANT.

  • [G.R. No. 182877 : August 09, 2010] SCA HYGIENE PRODUCTS CORPORATION EMPLOYEES ASSOCIATION-FFW, PETITIONER, VS. SCA HYGIENE PRODUCTS CORPORATION, RESPONDENT.

  • [G.R. No. 187698 : August 09, 2010] RODOLFO J. SERRANO, PETITIONER, VS. SEVERINO SANTOS TRANSIT AND/OR SEVERINO SANTOS, RESPONDENTS.

  • [A.M. No. RTJ-08-2139 : August 09, 2010] MICHAEL B. BELEN, COMPLAINANT, VS. JUDGE MEDEL ARNALDO B. BELEN, REGIONAL TRIAL COURT, CALAMBA CITY, BRANCH 36, RESPONDENT.

  • [G.R. No. 189818 : August 09, 2010] PEOPLE OF THE PHILIPPINES, PLAINTIFF-APPELLEE, VS. MICHAEL LINDO Y VERGARA, ACCUSED-APPELLANT.

  • [G.R. No. 164301 : August 10, 2010] BANK OF THE PHILIPPINE ISLANDS, PETITIONER, VS. BPI EMPLOYEES UNION-DAVAO CHAPTER-FEDERATION OF UNIONS IN BPI UNIBANK, RESPONDENT.

  • [G.R. No. 172880 : August 11, 2010] CHINA BANKING CORPORATION, PETITIONER, VS. CEBU PRINTING AND PACKAGING CORPORATION, RESPONDENT.

  • [G.R. No. 168842 : August 11, 2010] VICENTE GO, PETITIONER, VS. METROPOLITAN BANK AND TRUST CO., RESPONDENT.

  • [G.R. Nos. 173219-20 : August 11, 2010] ALC INDUSTRIES, INC., PETITIONER, VS. DEPARTMENT OF PUBLIC WORKS AND HIGHWAYS, RESPONDENT.

  • [G.R. No. 175578 : August 11, 2010] REPUBLIC OF THE PHILIPPINES, PETITIONER, VS. ZENAIDA GUINTO-ALDANA, IN HER OWN BEHALF AS ATTORNEY-IN-FACT OF MA. AURORA GUINTO-COMISO, MA. LUISA GUINTO-DIONISIO, ALFREDO GUINTO, JR., PACITA R. GUINTO, ERNESTO R. GUINTO, NATIVIDAD R. GUINTO AND ALBERTO R. GUINTO, RESPONDENTS.

  • [G.R. No. 174979 : August 11, 2010] BONIFACIO SANZ MACEDA, JR., PETITIONER, VS. DEVELOPMENT BANK OF THE PHILIPPINES, RESPONDENT. [G.R. No. 175010] DEVELOPMENT BANK OF THE PHILIPPINES, PETITIONER, VS. BONIFACIO SANZ MACEDA, JR., RESPONDENT.

  • [G.R. No. 174806 : August 11, 2010] SOLOIL, INC., PETITIONER, VS. PHILIPPINE COCONUT AUTHORITY, RESPONDENT.

  • [G.R. No. 180665 : August 11, 2010] HEIRS OF PAULINO ATIENZA, NAMELY, RUFINA L. ATIENZA, ANICIA A. IGNACIO, ROBERTO ATIENZA, MAURA A. DOMINGO, AMBROCIO ATIENZA, MAXIMA ATIENZA, LUISITO ATIENZA, CELESTINA A. GONZALES, REGALADO ATIENZA AND MELITA A. DELA CRUZ PETITIONERS, VS. DOMINGO P. ESPIDOL, RESPONDENT.

  • [G.R. No. 137794 : August 11, 2010] ERLINDA REYES AND ROSEMARIE MATIENZO, PETITIONERS, VS. HON. JUDGE BELEN B. ORTIZ, PRESIDING, BRANCH 49, METROPOLITAN TRIAL COURT, CALOOCAN CITY; SPOUSES BERNARD AND FLORENCIA PERL, REPRESENTED BY ATTORNEY-IN-FACT BENJAMIN MUCIO; HON. JUDGE VICTORIA ISABEL A. PAREDES, PRESIDING, BRANCH 124, REGIONAL TRIAL COURT, CALOOCAN CITY AND SEGUNDO BAUTISTA, RESPONDENTS. [G.R. No. 149664 ] SPS. ALBERTO EMBORES AND LOURDES EMBORES, SPS. ROBERTO AND EVELYN PALAD, DENNIS HENOSA AND CORAZON LAURENTE, PETITIONERS, VS. HON. RAYMUNDO G. VALLEGA, PRESIDING JUDGE, BRANCH 52, METROPOLITAN TRIAL COURT, CALOOCAN CITY; HON. ELEANOR R. KWONG, PRESIDING JUDGE, BRANCH 51, METROPOLITAN TRIAL COURT, CALOOCAN CITY; HON. JUDGE BELEN B. ORTIZ, PRESIDING JUDGE, BRANCH 49, METROPOLITAN TRIAL COURT, CALOOCAN CITY; VICTORIA C. SALIRE-ALBIS, REPRESENTED BY HER ATTORNEY-IN-FACT MR. MENELIO C. SALIRE; MA. FE R. ROCO, ALFREDO TAN, MANUELITO ESTRELLA; AND HON. JUDGE ANTONIO FINEZA, PRESIDING JUDGE, BRANCH 131, REGIONAL TRIAL COURT, CALOOCAN CITY, RESPONDENTS.

  • [G.R. No. 157049 : August 11, 2010] CITYTRUST BANKING CORPORATION (NOW BANK OF THE PHILIPPINE ISLANDS), PETITIONER, VS. CARLOS ROMULO N. CRUZ, RESPONDENT.

  • [G.R. No. 158298 : August 11, 2010] ISIDRO ABLAZA, PETITIONER, VS. REPUBLIC OF THE PHILIPPINES, RESPONDENT.

  • [G.R. No. 161834 : August 11, 2010] LAND BANK OF THE PHILIPPINES, PETITIONER, VS. HEIR OF TRINIDAD S. VDA. DE ARIETA, REPRESENTED BY THE SOLE AND ONLY HEIR, ALICIA ARIETA TAN, RESPONDENT.

  • [G.R. No. 167606 : August 11, 2010] COMMISSIONER OF INTERNAL REVENUE, PETITIONER, VS. FORT BONIFACIO DEVELOPMENT CORPORATION, RESPONDENT.

  • [G.R. No. 170830 : August 11, 2010] PHIMCO INDUSTRIES, INC., PETITIONER, VS. PHIMCO INDUSTRIES LABOR ASSOCIATION (PILA), AND ERLINDA VAZQUEZ, RICARDO · SACRISTAN, LEONIDA CATALAN, MAXIMO PEDRO, NATHANIELA DIMACULANGAN,* RODOLFO MOJICO, ROMEO CARAMANZA, REYNALDO GANITANO, ALBERTO BASCONCILLO,** AND RAMON FALCIS, IN THEIR CAPACITY AS OFFICERS OF PILA, AND ANGELITA BALOSA,*** DANILO BANAAG, ABRAHAM CADAY, ALFONSO CLAUDIO, FRANCISCO DALISAY,**** ANGELITO DEJAN,***** PHILIP GARCES, NICANOR ILAGAN, FLORENCIO LIBONGCOGON,****** NEMESIO MAMONONG, TEOFILO MANALILI, ALFREDO PEARSON,******* MARIO PEREA,******** RENATO RAMOS, MARIANO ROSALES, PABLO SARMIENTO, RODOLFO TOLENTINO, FELIPE VILLAREAL, ARSENIO ZAMORA, DANILO BALTAZAR, ROGER CABER,********* REYNALDO CAMARIN, BERNARDO CUADRA,********** ANGELITO DE GUZMAN, GERARDO FELICIANO,*********** ALEX IBAÑEZ, BENJAMIN JUAN, SR., RAMON MACAALAY, GONZALO MANALILI, RAUL MICIANO, HILARIO PEÑA, TERESA PERMOCILLO,************ ERNESTO RIO, RODOLFO SANIDAD, RAFAEL STA. ANA, JULIAN TUGUIN AND AMELIA ZAMORA, AS MEMBERS OF PILA, RESPONDENTS.

  • [G.R. No. 176066 : August 11, 2010] PEOPLE OF THE PHILIPPINES, PLAINTIFF-APPELLEE, VS. ESTELA TUAN Y BALUDDA, ACCUSED-APPELLANT.

  • [G.R. No. 186571 : August 11, 2010] GERBERT R. CORPUZ, PETITIONER, VS. DAISYLYN TIROL STO. TOMAS AND THE SOLICITOR GENERAL, RESPONDENTS.

  • [G.R. No. 186979 : August 11, 2010] SOCORRO LIMOS, ROSA DELOS REYES AND SPOUSES ROLANDO DELOS REYES AND EUGENE DELOS REYES PETITIONERS, VS. SPOUSES FRANCISCO P. ODONES AND ARWENIA R. ODONES, RESPONDENTS.

  • [G.R. No. 162291 : August 11, 2010] BANK OF THE PHILIPPINE ISLANDS, PETITIONER, VS. SHEMBERG BIOTECH CORPORATION AND BENSON DAKAY, RESPONDENTS.

  • [G.R. No. 153736 : August 12, 2010] SPOUSES NICANOR TUMBOKON (DECEASED), SUBSTITUTED BY: ROSARIO SESPEÑE AND THEIR CHILDREN, NAMELY: NICANOR S. TUMBOKON, JR., NELIA S. TUMBOKON, NEMIA T. SEGOVIA, NOBELLA S. TUMBOKON, NABIGAIL T. TAAY, NAZARENE T. MONTALVO, NORGEL S. TUMBOKON, NEYSA S. TUMBOKON, SILVESTRE S. TUMBOKON, NORA T. MILCZAREK, NONITA T. CARPIO, NERLYN S. TUMBOKON, AND NINFA T. SOLIDUM, PETITIONERS, VS. APOLONIA G. LEGASPI, AND PAULINA S. DE MAGTANUM, RESPONDENTS.

  • [G.R. Nos. 177105-06 : August 12, 2010] JOSE REYES Y VACIO, PETITIONER, VS. PEOPLE OF THE PHILIPPINES, RESPONDENT.

  • [A.M. No. RTJ-09-2211 (Formerly OCA I.P.I. No. 07-2752-RTJ) : August 12, 2010] EVANGELINE VERA CRUZ, COMPLAINANT, VS. JUDGE WINSTON M. VILLEGAS, RESPONDENT.

  • [G.R. No. 154124 : August 13, 2010] NATIONAL TOBACCO ADMINISTRATION, PETITIONER, VS. DANIEL CASTILLO, RESPONDENTS.

  • [G.R. No. 158377 : August 13, 2010] HEIRS OF JOSE REYES, JR., NAMELY: MAGDALENA C. REYES, OSCAR C. REYES, GAMALIEL C. REYES, NENITA R. DELA CRUZ, RODOLFO C. REYES, AND RODRIGO C. REYES, PETITIONERS, VS. AMANDA S. REYES, CONSOLACION S. REYES, EUGENIA R. ELVAMBUENA, LUCINA R. MENDOZA, PEDRITO S. REYES, MERLINDA R. FAMODULAN, EDUARDO S. REYES, AND JUNE S. REYES, RESPONDENTS.

  • [G.R. No. 149588 : August 16, 2010] FRANCISCO R. LLAMAS AND CARMELITA C. LLAMAS, PETITIONERS, VS. THE HONORABLE COURT OF APPEALS, BRANCH 66 OF THE REGIONAL TRIAL COURT OF MAKATI CITY AND THE PEOPLE OF THE PHILIPPINES, RESPONDENTS.

  • [G.R. No. 185122 : August 16, 2010] WENSHA SPA CENTER, INC. AND/OR XU ZHI JIE, PETITIONERS, VS. LORETA T. YUNG, RESPONDENT.

  • [G.R. No. 185848 : August 16, 2010] PEOPLE OF THE PHILIPPINES, PLAINTIFF-APPELLEE, VS. MICHAEL SEMBRANO Y CASTRO, ACCUSED-APPELLANT.

  • [G.R. No. 190065 : August 16, 2010] DERMALINE, INC., PETITIONER, VS. MYRA PHARMACEUTICALS, INC., RESPONDENT.

  • [G.R. No. 188271 : August 16, 2010] JESUS E. DYCOCO, JR., PETITIONER, VS. EQUITABLE PCI BANK (NOW BANCO DE ORO), RENE BUENAVENTURA AND SILES SAMALEA, RESPONDENTS.

  • [G.R. No. 190216 : August 16, 2010] ARNOLD F. ANIB, PETITIONER, VS. COCA-COLA BOTTLERS PHILS., INC. AND/OR RHOGIE FELICIANO RESPONDENTS.

  • [G.R. No. 172604 (Formerly G.R. Nos. 155345-47) : August 17, 2010] PEOPLE OF THE PHILIPPINES, APPELLEE, VS. VENANCIO ROXAS Y ARGUELLES, APPELLANT.

  • [G.R. No. 157383 : August 18, 2010] WINSTON F. GARCIA, IN HIS CAPACITY AS PRESIDENT AND GENERAL MANAGER OF GSIS, PETITIONER, VS. MARIO I. MOLINA AND ALBERT M. VELASCO, RESPONDENTS. [G.R. No. 174137] WINSTON F. GARCIA, IN HIS CAPACITY AS PRESIDENT AND GENERAL MANAGER OF THE GOVERNMENT SERVICE INSURANCE SYSTEM, PETITIONER, VS. MARIO I. MOLINA AND ALBERT M. VELASCO, RESPONDENTS.

  • [G.R. No. 158708 : August 18, 2010] JUSTINA MANIEBO, PETITIONER, VS. HON. COURT OF APPEALS AND THE CIVIL SERVICE COMMISSION, RESPONDENTS.

  • [G.R. No. 171982 : August 18, 2010] DEVELOPMENT BANK OF THE PHILIPPINES, PETITIONER, VS. TRADERS ROYAL BANK and PRIVATIZATION AND MANAGEMENT OFFICE (VICE ASSET PRIVATIZATION TRUST), RESPONDENTS.

  • [G.R. No. 175116 : August 18, 2010] JERRY ONG, PETITIONER, VS. PHILIPPINE DEPOSIT INSURANCE CORP., RESPONDENT.

  • [G.R. No. 182094 : August 18, 2010] PEOPLE OF THE PHILIPPINES, APPELLEE, VS. EFREN ALFONSO, APPELLANT.

  • [G.R. No. 183688 : August 18, 2010] LAND BANK OF THE PHILIPPINES, PETITIONER, VS. RIZALINA GUSTILO BARRIDO AND HEIRS OF ROMEO BARRIDO, RESPONDENTS.

  • [G.R. No. 185286 : August 18, 2010] MA. SOCORRO CAMACHO-REYES, PETITIONER, VS. RAMON REYES, RESPONDENT.

  • Name[G.R. No. 189092 : August 19, 2010] PEOPLE OF THE PHILIPPINES, PLAINTIFF-APPELLEE, VS. MELVIN LOLOS, ACCUSED-APPELLANT.

  • [G.R. No. 165339 : August 23, 2010] EQUITABLE PCI BANK, PETITIONER, VS. ARCELITO B. TAN, RESPONDENT.

  • [G.R. No. 172724 : August 23, 2010] PHARMACIA AND UPJOHN, INC. (NOW PFIZER PHILIPPINES, INC.), ASHLEY MORRIS, ALEDA CHU, JANE MONTILLA & FELICITO GARCIA, PETITIONERS, VS. RICARDO P. ALBAYDA, JR., RESPONDENT.

  • [G.R. No. 182779 : August 23, 2010] VICTORINA (VICTORIA) ALICE LIM LAZARO, PETITIONER, VS. BREWMASTER INTERNATIONAL, INC., RESPONDENT.

  • [G.R. No. 186094 : August 23, 2010] PACIENCIA A. DALEON[1] AND CLARO EDUARDO D. JAVIER, JR., REPRESENTED BY THEIR ATTORNEY-IN-FACT, GLORIA BAYONA, AXEL LEONARD DALEON, GINA DALEON, BENJAMIN A. DALEON, JR., FOR HIMSELF AND AS ATTORNEY-IN-FACT OF NOELA DALEON VELOSO, LUCY ANN DALEON-BREVA AND PETER A. DALEON, PETITIONERS, VS. MA. CATALINA P. TAN, FIDEL P. TAN AND MANUEL P. TAN, RESPONDENTS.

  • [G.R. No. 189971 : August 23, 2010] FREDDIE CABILDO, PETITIONER, VS. PEOPLE OF THE PHILIPPINES, RESPONDENT.

  • [A.M. No. 07-1-05-RTC : August 23, 2010] RE: REQUEST OF JUDGE SALVADOR M. IBARRETA, JR., REGIONAL TRIAL COURT, BRANCH 8, DAVAO CITY, FOR EXTENSION OF TIME TO DECIDE CIVIL CASE NOS. 30,410-04, 30,998-05, 7286-03 AND 8278-5.

  • [G.R. No. 176951 : August 24, 2010] LEAGUE OF CITIES OF THE PHILIPPINES (LCP) REPRESENTED BY LCP NATIONAL PRESIDENT JERRY P. TREÑAS, CITY OF ILOILO REPRESENTED BY MAYOR JERRY P. TREÑAS, CITY OF CALBAYOG REPRESENTED BY MAYOR MEL SENEN S. SARMIENTO, AND JERRY P. TREÑAS IN HIS PERSONAL CAPACITY AS TAXPAYER, PETITIONERS, VS. COMMISSION ON ELECTIONS; MUNICIPALITY OF BAYBAY, PROVINCE OF LEYTE; MUNICIPALITY OF BOGO, PROVINCE OF CEBU; MUNICIPALITY OF CATBALOGAN, PROVINCE OF WESTERN SAMAR; MUNICIPALITY OF TANDAG, PROVINCE OF SURIGAO DEL SUR; MUNICIPALITY OF BORONGAN, PROVINCE OF EASTERN SAMAR; AND MUNICIPALITY OF TAYABAS, PROVINCE OF QUEZON, RESPONDENTS. CITY OF TARLAC, CITY OF SANTIAGO, CITY OF IRIGA, CITY OF LIGAO, CITY OF LEGAZPI, CITY OF TAGAYTAY, CITY OF SURIGAO, CITY OF BAYAWAN, CITY OF SILAY, CITY OF GENERAL SANTOS, CITY OF ZAMBOANGA, CITY OF GINGOOG, CITY OF CAUAYAN, CITY OF PAGADIAN, CITY OF SAN CARLOS, CITY OF SAN FERNANDO, CITY OF TACURONG, CITY OF TANGUB, CITY OF OROQUIETA, CITY OF URDANETA, CITY OF VICTORIAS, CITY OF CALAPAN, CITY OF HIMAMAYLAN, CITY OF BATANGAS, CITY OF BAIS, CITY OF CADIZ, AND CITY OF TAGUM, PETITIONERS-IN-INTERVENTION. [G.R. NO. 177499] LEAGUE OF CITIES OF THE PHILIPPINES (LCP) REPRESENTED BY LCP NATIONAL PRESIDENT JERRY P. TREÑAS, CITY OF ILOILO REPRESENTED BY MAYOR JERRY P. TREÑAS, CITY OF CALBAYOG REPRESENTED BY MAYOR MEL SENEN S. SARMIENTO, AND JERRY P. TREÑAS IN HIS PERSONAL CAPACITY AS TAXPAYER, PETITIONERS, VS. COMMISSION ON ELECTIONS; MUNICIPALITY OF LAMITAN, PROVINCE OF BASILAN; MUNICIPALITY OF TABUK, PROVINCE OF KALINGA; MUNICIPALITY OF BAYUGAN, PROVINCE OF AGUSAN DEL SUR; MUNICIPALITY OF BATAC, PROVINCE OF ILOCOS NORTE; MUNICIPALITY OF MATI, PROVINCE OF DAVAO ORIENTAL; AND MUNICIPALITY OF GUIHULNGAN, PROVINCE OF NEGROS ORIENTAL, RESPONDENTS. CITY OF TARLAC, CITY OF SANTIAGO, CITY OF IRIGA, CITY OF LIGAO, CITY OF LEGAZPI, CITY OF TAGAYTAY, CITY OF SURIGAO, CITY OF BAYAWAN, CITY OF SILAY, CITY OF GENERAL SANTOS, CITY OF ZAMBOANGA, CITY OF GINGOOG, CITY OF CAUAYAN, CITY OF PAGADIAN, CITY OF SAN CARLOS, CITY OF SAN FERNANDO, CITY OF TACURONG, CITY OF TANGUB, CITY OF OROQUIETA, CITY OF URDANETA, CITY OF VICTORIAS, CITY OF CALAPAN, CITY OF HIMAMAYLAN, CITY OF BATANGAS, CITY OF BAIS, CITY OF CADIZ, AND CITY OF TAGUM, PETITIONERS-IN-INTERVENTION. [ G.R. NO. 178056] LEAGUE OF CITIES OF THE PHILIPPINES (LCP) REPRESENTED BY LCP NATIONAL PRESIDENT JERRY P. TREÑAS, CITY OF ILOILO REPRESENTED BY MAYOR JERRY P. TREÑAS, CITY OF CALBAYOG REPRESENTED BY MAYOR MEL SENEN S. SARMIENTO, AND JERRY P. TREÑAS IN HIS PERSONAL CAPACITY AS TAXPAYER, PETITIONERS, COMMISSION ON ELECTIONS; MUNICIPALITY OF CABADBARAN, PROVINCE OF AGUSAN DEL NORTE; MUNICIPALITY OF CARCAR, PROVINCE OF CEBU; AND MUNICIPALITY OF EL SALVADOR, MISAMIS ORIENTAL, RESPONDENTS. CITY OF TARLAC, CITY OF SANTIAGO, CITY OF IRIGA, CITY OF LIGAO, CITY OF LEGAZPI, CITY OF TAGAYTAY, CITY OF SURIGAO, CITY OF BAYAWAN, CITY OF SILAY, CITY OF GENERAL SANTOS, CITY OF ZAMBOANGA, CITY OF GINGOOG, CITY OF CAUAYAN, CITY OF PAGADIAN, CITY OF SAN CARLOS, CITY OF SAN FERNANDO, CITY OF TACURONG, CITY OF TANGUB, CITY OF OROQUIETA, CITY OF URDANETA, CITY OF VICTORIAS, CITY OF CALAPAN, CITY OF HIMAMAYLAN, CITY OF BATANGAS, CITY OF BAIS, CITY OF CADIZ, AND CITY OF TAGUM, PETITIONERS-IN-INTERVENTION.

  • [A.C. No. 6258 : August 24, 2010] LUZVIMINDA R. LUSTESTICA, COMPLAINANT, VS. ATTY. SERGIO E. BERNABE, RESPONDENT.

  • [A.M. No. 08-19-SB-J : August 24, 2010] ASSISTANT SPECIAL PROSECUTOR III ROHERMIA J. JAMSANI-RODRIGUEZ, COMPLAINANT, VS. JUSTICES GREGORY S. ONG, JOSE R. HERNANDEZ, AND RODOLFO A. PONFERRADA, SANDIGANBAYAN. RESPONDENTS.

  • [G.R. Nos. 162335 & 162605 : August 24, 2010] SEVERINO M. MANOTOK IV, FROILAN M. MANOTOK, FERNANDO M. MANOTOK III, MA. MAMERTA M. MANOTOK, PATRICIA L. TIONGSON, PACITA L. GO, ROBERTO LAPERAL III, MICHAEL MARSHALL V. MANOTOK, MARYANN MANOTOK, FELISA MYLENE V. MANOTOK, IGNACIO V. MANOTOK, JR., MILAGROS V. MANOTOK, SEVERINO MANOTOK III, ROSA R. MANOTOK, MIGUEL A.B. SISON, GEORGE M. BOCANEGRA, MA. CRISTINA E. SISON, PHILIPP L. MANOTOK, JOSE CLEMENTE L. MANOTOK, RAMON SEVERINO L. MANOTOK, THELMA R. MANOTOK, JOSE MARIA MANOTOK, JESUS JUDE MANOTOK, JR. AND MA. THERESA L. MANOTOK, REPRESENTED BY THEIR ATTORNEY- IN-FACT, ROSA R. MANOTOK, PETITIONERS, VS. HEIRS OF HOMER L. BARQUE, REPRESENTED BY TERESITA BARQUE HERNANDEZ, RESPONDENTS.

  • [G.R. No. 154152 : August 25, 2010] LA CAMPANA DEVELOPMENT CORPORATION, PETITIONER, VS. ARTURO LEDESMA, HON. JUDGE ESTRELLA T. ESTRADA, IN HER CAPACITY AS PRESIDING JUDGE, REGIONAL TRIAL COURT, BRANCH 83, QUEZON CITY, AND THE HON. COURT OF APPEALS, RESPONDENTS.

  • [G.R. No. 168387 : August 25, 2010] SALUN-AT MARQUEZ AND NESTOR DELA CRUZ, PETITIONERS, VS. ELOISA ESPEJO, ELENITA ESPEJO, EMERITA ESPEJO, OPHIRRO ESPEJO, OTHNIEL ESPEJO, ORLANDO ESPEJO, OSMUNDO ESPEJO, ODELEJO ESPEJO AND NEMI FERNANDEZ, RESPONDENTS.

  • [G.R. No. 173089 : August 25, 2010] PEOPLE OF THE PHILIPPINES, PETITIONER, VS. HON. ENRIQUE C. ASIS, IN HIS CAPACITY AS PRESIDING JUDGE OF THE REGIONAL TRIAL COURT OF BILIRAN PROVINCE, BRANCH 16, AND JAIME ABORDO, RESPONDENTS.

  • [G.R. No. 174593 : August 25, 2010] ALEX GURANGO, PETITIONER, VS. BEST CHEMICALS AND PLASTICS INC. AND MOON PYO HONG, RESPONDENTS.

  • [G.R. Nos. 179045-46 : August 25, 2010] COMMISSIONER OF INTERNAL REVENUE, PETITIONER, VS. SMART COMMUNICATION, INC.,* RESPONDENT.

  • [G.R. No. 177970 : August 25, 2010] AGRICULTURAL AND INDUSTRIAL SUPPLIES CORPORATION, DAILY HARVEST MERCANTILE, INC., JOSEPH C. SIA HETIONG AND REYNALDO M. RODRIGUEZ, PETITIONERS, VS. JUEBER P. SIAZAR AND THE HONORABLE NATIONAL LABOR RELATIONS COMMISSION, RESPONDENTS.

  • [G.R. No. 186192 : August 25, 2010] THE HEIRS OF MATEO PIDACAN AND ROMANA BIGO, NAMELY: PACITA PIDACAN VDA. DE ZUBIRI AND ADELA PIDACAN VDA. DE ROBLES, PETITIONERS, VS. AIR TRANSPORTATION OFFICE, REPRESENTED BY ITS ACTING DIRECTOR BIENVENIDO MANGA, RESPONDENT.

  • [G.R. No. 151168 : August 25, 2010] CEBU AUTOMETIC MOTORS, INC. AND TIRSO UYTENGSU III, PETITIONERS, VS. GENERAL MILLING CORPORATION, RESPONDENT.

  • [G.R. No. 156125 : August 25, 2010] FRANCISCO MUÑOZ, JR., PETITIONER, VS. ERLINDA RAMIREZ AND ELISEO CARLOS, RESPONDENTS.

  • [G.R. No. 159275 : August 25, 2010] REPUBLIC OF THE PHILIPPINES, PETITIONER, VS. THE HON. SANDIGANBAYAN (SECOND DIVISION), RICARDO C. SILVERIO, FERDINAND E. MARCOS (NOW SUBSTITUTED BY HIS HEIRS), IMELDA R. MARCOS AND PABLO P. CARLOS, JR. (NOW SUBSTITUTED BY HIS HEIRS), RESPONDENTS.

  • [G.R. No. 165153 : August 25, 2010] CARLOS DE CASTRO, PETITIONER, VS. LIBERTY BROADCASTING NETWORK, INC. AND EDGARDO QUIOGUE, RESPONDENTS.

  • [G.R. No. 165442 : August 25, 2010] NASECO GUARDS ASSOCIATION-PEMA (NAGA-PEMA), PETITIONER, VS. NATIONAL SERVICE CORPORATION (NASECO), RESPONDENT.

  • [G.R. No. 165641 : August 25, 2010] ENGR. RANULFO C. FELICIANO, IN HIS CAPACITY AS GENERAL MANAGER OF THE LEYTE METROPOLITAN WATER DISTRICT (LMWD), TACLOBAN CITY, PETITIONER, NAPOLEON G. ARANEZ, IN HIS CAPACITY AS PRESIDENT AND CHAIRMAN OF "NO TAX, NO IMPAIRMENT OF CONTRACTS COALITION, INC.," PETITIONER-IN-INTERVENTION, VS. HON. CORNELIO C. GISON, UNDERSECRETARY, DEPARTMENT OF FINANCE, RESPONDENT.

  • [G.R. No. 169345 : August 25, 2010] DEE PING WEE, ARACELI WEE AND MARINA U. TAN, PETITIONERS, VS. LEE HIONG WEE AND ROSALIND WEE, RESPONDENTS.

  • [G.R. No. 170146 : August 25, 2010] HON. WALDO Q. FLORES, IN HIS CAPACITY AS SENIOR DEPUTY EXECUTIVE SECRETARY IN THE OFFICE OF THE PRESIDENT, HON. ARTHUR P. AUTEA, IN HIS CAPACITY AS DEPUTY EXECUTIVE SECRETARY IN THE OFFICE OF THE PRESIDENT, AND THE PRESIDENTIAL ANTI-GRAFT COMMISSION (PAGC), PETITIONERS, VS. ATTY. ANTONIO F. MONTEMAYOR, RESPONDENT.

  • [G.R. No. 185206 : August 25, 2010] PEOPLE OF THE PHILIPPINES, PLAINTIFF-APPELLEE, VS. MANUEL AGUILAR, ACCUSED-APPELLANT.

  • [G.R. No. 179577 : August 25, 2010] VON MADARANG Y MONTEMAYOR, PETITIONER, VS. PEOPLE OF THE PHILIPPINES, RESPONDENT.

  • [G.R. No. 175784 : August 25, 2010] PEOPLE OF THE PHILIPPINES, PLAINTIFF-APPELLEE, VS. JAIME AYOCHOK Y TAULI, ACCUSED-APPELLANT.

  • [G.R. No. 174084 : August 25, 2010] SPIC N' SPAN SERVICES CORPORATION, PETITIONER, VS. GLORIA PAJE, LOLITA GOMEZ, MIRIAM CATACUTAN, ESTRELLA ZAPATA, GLORIA SUMANG, JULIET DINGAL, MYRA AMANTE, AND FE S. BERNANDO, RESPONDENTS.

  • [G.R. No. 186175 : August 25, 2010] 3A APPAREL CORPORATION AND RAY SHU, PETITIONERS, VS. METROPOLITAN BANK AND TRUST CO., JAIME T. DEE, ENRIQUETO MAGPANTAY, REGISTER OF DEEDS FOR SAN JUAN, METRO MANILA, SHERIFF VICTOR S. STA. ANA, EX-OFFICIO SHERIFF GRACE S. BELVIS AND SEVERAL JOHN DOES, RESPONDENTS.

  • [G.R. No. 188315 : August 25, 2010] PEOPLE OF THE PHILIPPINES, PLAINTIFF-APPELLEE, VS. ISIDRO FLORES Y LAGUA, ACCUSED-APPELLANT.

  • [G.R. No. 182010 : August 25, 2010] SUSAN ESQUILLO Y ROMINES, PETITIONER, VS. PEOPLE OF THE PHILIPPINES, RESPONDENT.

  • [G.R. No. 171015 : August 25, 2010] CONTINENTAL WATCHMAN AND SECURITY AGENCY, INC., PETITIONER, VS. NATIONAL FOOD AUTHORITY, RESPONDENT.

  • [A. M. No. P-10-2837 (FORMERLY OCA I.P.I No. 07-2613-P) : August 25, 2010] PO2 PATRICK MEJIA GABRIEL, COMPLAINANT, VS. WILLIAM JOSE R. RAMOS, SHERIFF IV, REGIONAL TRIAL COURT, BRANCH 166, PASIG CITY, RESPONDENTS.

  • [A.M. No. P-06-2132 : August 25, 2010] PRESENTATION V. ANOTA, COMPLAINANT, VS. AGERICO P. BALLES, CLERK OF COURT IV, OFFICE OF THE CLERK OF COURT, MTCC, TACLOBAN CITY, LEYTE, RESPONDENT.

  • [G.R. No. 188328 : August 25, 2010] PEOPLE OF THE PHILIPPINES, APPELLEE, VS. JOSELITO NASARA Y DAHAY, APPELLANT.

  • [G.R. No. 170414 : August 25, 2010] GOVERNMENT SERVICE INSURANCE SYSTEM, PETITIONER, VS. PACIFIC AIRWAYS CORPORATION, ELY BUNGABONG, AND MICHAEL GALVEZ, RESPONDENTS. [G.R. NO. 170418] PHILIPPINE AIRLINES, INC., ROGELIO CASIÑO, AND RUEL ISAAC, PETITIONERS, VS. PACIFIC AIRWAYS CORPORATION, ELY BUNGABONG AND MICHAEL GALVEZ, RESPONDENTS. [G.R. NO. 170460] AIR TRANSPORTATION OFFICE, DANILO ALZOLA, AND ERNESTO* LIM, PETITIONERS, VS. PACIFIC AIRWAYS CORPORATION, ELY BUNGABONG, AND MICHAEL GALVEZ, RESPONDENTS, GOVERNMENT SERVICE INSURANCE SYSTEM, INTERVENOR.

  • [G.R. No. 182526 : August 25, 2010] PEOPLE OF THE PHILIPPINES, PLAINTIFF-APPELLEE, VS. LEONARDO DEGAY Y UNDALOS @ CALDO, ACCUSED-APPELLANT.

  • [G.R. No. 182651 : August 25, 2010] HEIRS OF JANE HONRALES, PETITIONERS, VS. JONATHAN HONRALES, RESPONDENT. [G.R. NO. 182657] PEOPLE OF THE PHILIPPINES AND HEIRS OF JANE HONRALES, PETITIONERS, VS. JONATHAN HONRALES, RESPONDENT.

  • [G.R. No. 186557 : August 25, 2010] NEGROS METAL CORPORATION, PETITIONER, VS. ARMELO J. LAMAYO, RESPONDENT.

  • [G.R. No. 188330 : August 25, 2010] PEOPLE OF THE PHILIPPINES, PLAINTIFF-APPELLEE, VS. ROGELIO J. ROSIALDA, ACCUSED-APPELLANT.

  • [G.R. No. 189091 : August 25, 2010] PEOPLE OF THE PHILIPPINES, APPELLEE, VS. ARMAN APACIBLE Y RODRIGUEZ, APPELLANT.

  • [G.R. No. 186526 : August 25, 2010] PEOPLE OF THE PHILIPPINES, APPELLEE, VS. FEDERICO CAMPOS Y RANILE, APPELLANT.

  • [G.R. No. 174269 : August 25, 2010] POLO S. PANTALEON, PETITIONER, VS. AMERICAN EXPRESS INTERNATIONAL, INC., RESPONDENT.

  • [G.R. No. 191988 : August 31, 2010] ATTY. EVILLO C. PORMENTO, PETITIONER, VS. JOSEPH "ERAP" EJERCITO ESTRADA AND COMMISSION ON ELECTIONS, RESPONDENTS.