Philippine Supreme Court Jurisprudence


Philippine Supreme Court Jurisprudence > Year 2010 > March 2010 Decisions > [G.R. No. 173854 : March 15, 2010] COMMISSIONER OF INTERNAL REVENUE, PETITIONER, VS. FAR EAST BANK & TRUST COMPANY (NOW BANK OF THE PHILIPPINE ISLANDS), RESPONDENT. :




SECOND DIVISION

[G.R. No. 173854 : March 15, 2010]

COMMISSIONER OF INTERNAL REVENUE, PETITIONER, VS. FAR EAST BANK & TRUST COMPANY (NOW BANK OF THE PHILIPPINE ISLANDS), RESPONDENT.

D E C I S I O N


DEL CASTILLO, J.:

Entitlement to a tax refund is for the taxpayer to prove and not for the government to disprove.

This Petition for Review on Certiorari assails the January 31, 2006 Decision[1] of the Court of Appeals (CA) in CA-G.R. SP No. 56773 which reversed and set aside the October 4, 1999 Decision[2] of the Court of Tax Appeals (CTA) in CTA Case No. 5487. Also assailed is the July 19, 2006 Resolution[3] of the CA denying the motion for reconsideration.

The CTA found that respondent Far East Bank & Trust Company failed to prove that the income derived from rentals and sale of real property from which the taxes were withheld were reflected in its 1994 Annual Income Tax Return. The CA found otherwise.

Factual Antecedents

On April 10, 1995, respondent filed with the Bureau of Internal Revenue (BIR) two Corporate Annual Income Tax Returns, one for its Corporate Banking Unit (CBU)[4] and another for its Foreign Currency Deposit Unit (FCDU),[5] for the taxable year ending December 31, 1994. The return for the CBU consolidated the respondent's overall income tax liability for 1994, which reflected a refundable income tax of P12,682,864.00, computed as follows:


FCDU CBU
Gross Income
P13,319,068
5,348,080,630
Less: Deductions
1,397,157
5,432,828,719



Net Income
11,921,911
[84,748,089]
Tax Rate
_____35%
_______35%



Income Tax Due Thereon
4,172,669
NIL



Consolidated Tax Due for
____________________________________________
Both CBU and FCDU Operations
P 4,172,669




Less:





Quarterly Income Tax Payments


CBU -1st Quarter
633,085

-2nd Quarter
11,844,333

FCDU -1st Quarter
955, 280

-2nd Quarter
1,104,942




Less:


Creditable Taxes
2,317,893

Withheld at Source


Refundable Income Tax
[P12,682,864][6]


Pursuant to Section 69[7] of the old National Internal Revenue Code (NIRC), the amount of P12,682,864.00 was carried over and applied against respondent's income tax liability for the taxable year ending December 31, 1995. On April 15, 1996, respondent filed its 1995 Annual Income Tax Return, which showed a total overpaid income tax in the amount of P17,443,133.00, detailed as follows:


FCDU CBU
Gross Income
P16,531,038
7,076,497,628
Less: Deductions
1,327,549
7,086,821,354



Net Income
15,203,539
[10,423,728]
Tax Rate
_____35%
_______35%
Income Tax Due Thereon
5,321,239
NIL



Consolidated Tax Due for
_______________________________________
Both CBU and FCDU Operations
P 5,321,239




Less:


Prior year's (1994) excess income tax credit
12,682,864

Additional prior year's excess income tax credit
6,283,484

Creditable Taxes


Withheld at Source
3,798,024

Refundable Income Tax
[P17,443,133][8]


Out of the P17,433,133.00 refundable income tax, only P13,645,109.00 was sought to be refunded by respondent. As to the remaining P3,798,024.00, respondent opted to carry it over to the next taxable year.

On May 17, 1996, respondent filed a claim for refund of the amount of P13,645,109.00 with the BIR. Due to the failure of petitioner Commissioner of Internal Revenue (CIR) to act on the claim for refund, respondent was compelled to bring the matter to the CTA on April 8, 1997 via a Petition for Review docketed as CTA Case No. 5487.

After the filing of petitioner's Answer, trial ensued.

To prove its entitlement to a refund, respondent presented the following documents:

Exhibits
Nature and Description


A
Corporate Annual Income Tax Return covering income of respondent's CBU for the year ended December 31, 1994 together with attachments


B
Corporate Annual Income Tax Return covering income of respondent's FCDU for the year ended December 31, 1994 together with attachments


C
Corporate Annual Income Tax Return covering income of respondent's CBU for the year ended December 31, 1995 together with attachments


D
Corporate Annual Income Tax Return covering income of respondent's FCDU for the year ended December 31, 1995 together with attachments


N to Z;
Certificates of Creditable
AA to UU
Withholding Tax and Monthly Remittance Returns of Income Taxes Withheld issued by various withholding agents for the year ended December 31, 1994


VV
Letter claim for refund dated May 8, 1996 filed with the Revenue District Office No. 33 on May 17, 1996[9]

Petitioner, on the other hand, did not present any evidence.

Ruling of the Court of Tax Appeals

On October 4, 1999, the CTA rendered a Decision denying respondent's claim for refund on the ground that respondent failed to show that the income derived from rentals and sale of real property from which the taxes were withheld were reflected in its 1994 Annual Income Tax Return.

On October 20, 1999, respondent filed a Motion for New Trial based on excusable negligence. It prayed that it be allowed to present additional evidence to support its claim for refund.

However, the motion was denied on December 16, 1999 by the CTA. It reasoned, thus:

[Respondent] is reminded that this case was originally submitted for decision as early as September 22, 1998 (p. 497, CTA Records). In view, however, of the Urgent Motion to Admit Memorandum filed on April 27, 1999 by Atty. Louella Martinez, who entered her appearance as collaborating counsel of Atty. Manuel Salvador allegedly due to the latter counsel's absences, this Court set aside its resolution of September 22, 1998 and considered this case submitted for decision as of May 7, 1999. Nonetheless, it took [respondent] another five months after it was represented by a new counsel and after a decision unfavorable to it was rendered before [respondent] realized that an additional material documentary evidence has to be presented by way of a new trial, this time initiated by a third counsel coming from the same law firm. x x x

Furthermore, in ascertaining whether or not the income upon which the taxes were withheld were included in the returns of the [respondent], this Court based its findings on the income tax returns and their supporting schedules prepared and reviewed by the [respondent] itself and which, to Us, are enough to support the conclusion reached.

WHEREFORE, in view of the foregoing, [respondent's] Motion for New Trial is hereby DENIED for lack of merit.

SO ORDERED.[10]

Ruling of the Court of Appeals

On appeal, the CA reversed the Decision of the CTA. The CA found that

respondent has duly proven that the income derived from rentals and sale of real property upon which the taxes were withheld were included in the return as part of the gross income.

Hence, this present recourse.

Issue

The lone issue presented in this petition is whether respondent has proven its entitlement to the refund.[11]

Our Ruling

We find that the respondent miserably failed to prove its entitlement to the refund. Therefore, we grant the petition filed by the petitioner CIR for being meritorious.

A taxpayer claiming for a tax credit or refund of creditable withholding tax must comply with the following requisites:

1) The claim must be filed with the CIR within the two-year period from the date of payment of the tax;

2) It must be shown on the return that the income received was declared as part of the gross income; and

3) The fact of withholding must be established by a copy of a statement duly issued by the payor to the payee showing the amount paid and the amount of the tax withheld.[12]

The two-year period requirement is based on Section 229 of the NIRC of 1997 which provides that:

SECTION 229. Recovery of Tax Erroneously or Illegally Collected. -- No suit or proceeding shall be maintained in any court for the recovery of any national internal revenue tax hereafter alleged to have been erroneously or illegally assessed or collected, or of any penalty claimed to have been collected without authority, or of any sum alleged to have been excessive or in any manner wrongfully collected, until a claim for refund or credit has been duly filed with the Commissioner; but such suit or proceeding may be maintained, whether or not such tax, penalty, or sum has been paid under protest or duress.

In any case, no such suit or proceeding shall be filed after the expiration of two (2) years from the date of payment of the tax or penalty regardless of any supervening cause that may arise after payment: Provided, however, That the Commissioner may, even without a written claim therefor, refund or credit any tax, where on the face of the return upon which payment was made, such payment appears clearly to have been erroneously paid. (Formerly Section 230 of the old NIRC)

While the second and third requirements are found under Section 10 of Revenue Regulation No. 6-85, as amended, which reads:

Section 10. Claims for tax credit or refund. -- Claims for tax credit or refund of income tax deducted and withheld on income payments shall be given due course only when it is shown on the return that the income payment received was declared as part of the gross income and the fact of withholding is established by a copy of the statement duly issued by the payer to the payee (BIR Form No. 1743.1) showing the amount paid and the amount of tax withheld therefrom.

Respondent timely filed its claim for refund.

There is no dispute that respondent complied with the first requirement. The filing of respondent's administrative claim for refund on May 17, 1996 and judicial claim for refund on April 8, 1997 were well within the two-year period from the date of the filing of the return on April 10, 1995.[13]

Respondent failed to prove that the
income derived from rentals and
sale of real property were included
in the gross income as reflected in
its return.


However, as to the second and third requirements, the tax court and the appellate court arrived at different factual findings.

The CTA ruled that the income derived from rentals and sales of real property were not included in respondent's gross income. It noted that in respondent's 1994 Annual Income Tax Return, the phrase "NOT APPLICABLE" was printed on the space provided for rent, sale of real property and trust income. The CTA also declared that the certifications issued by respondent cannot be considered in the absence of the Certificates of Creditable Tax Withheld at Source. The CTA ruled that:

x x x the Certificates of Creditable Tax Withheld at Source submitted by [respondent] pertain to rentals of real property while the Monthly Remittance Returns of Income Taxes Withheld refer to sales of real property. But, if we are to look at Schedules 3, 4, and 5 of the Annual Income Tax Return of [respondent] for 1994 (Exhibit "A"), there was no showing that the Rental Income and Income from Sale of Real Property were included as part of the gross income appearing in Section A of the said return. In fact, under the said schedules, the phrase "NOT APPLICABLE" was printed by [respondent]. Verily, the income of [respondent] coming from rent and sale of real property upon which the creditable taxes withheld were based were not duly reflected. As to the certifications issued by the [respondent] (Exh. UU), the same cannot be considered in the absence of the requisite Certificates of Creditable Tax Withheld at Source.

Based on the foregoing, [respondent] has failed to comply with two essential requirements for a valid claim for refund. Consequently, the same cannot be given due course. [14] (Emphasis supplied)

On the other hand, the CA found thus:

We disagree with x x x CTA's findings. In the case of Citibank, N.A. vs. Court of Appeals (280 SCRA 459), the Supreme Court held that:

"a refund claimant is required to prove the inclusion of the income payments which were the basis of the withholding taxes and the fact of withholding. However, a detailed proof of the truthfulness of each and every item in the income tax return is not required. x x x

x x x The grant of a refund is founded on the assumption that the tax return is valid; that is, the facts stated therein are true and correct. x x x"

In the case at bench, the BIR examined [respondent] Bank's Corporate Annual Income Tax Returns for the years 1994 and 1995 when they were filed on April 10, 1995 and April 15, 1996, respectively. Presumably, the BIR found no false declaration in them because it did not allege any false declaration thereof in its Answer (to the petition for review) filed before x x x CTA. Nowhere in the Answer, did the BIR dispute the amount of tax refund being claimed by [respondent] Bank as inaccurate or erroneous. In fact, the reason given by the BIR (in its Answer to the petition for review) why the claimed tax refund should be denied was that "x x x the amount of P13,645,109.00 was not illegally or erroneously collected, hence, the petition for review has no basis" [see Record, p. 32]. The amount of P17,433,133.00 reflected as refundable income tax in [respondent] Bank's Corporate Annual Income Tax Return for the year 1995 was not disputed by the BIR to be inaccurate because there were certain income not included in the return of the [respondent]. Verily, this leads Us to a conclusion that [respondent] Bank's Corporate Annual Income Tax Returns submitted were accepted as regular and even accurate by the BIR.

Incidentally, under Sec. 16 of the NIRC, the Commissioner of the BIR is tasked to make an examination of returns and assess the correct amount of tax, to wit:

"Sec. 16. Power of the Commissioner to make assessment and prescribe additional requirements for tax administration and enforcement.

(a) After a return is filed as required under the provision of this Code, the Commissioner shall examine it and assess the correct amount of tax. x x x"

which the [petitioner] Commissioner undeniably failed to do. Moreover, noteworthy is the fact that during the hearing of the petition for review before the CTA, [petitioner] Commissioner of the BIR submitted the case for decision "in view of the fact that he has no evidence to present nor records to submit relative to the case" x x x

Thus, although it is a fact that [respondent] failed to indicate said income payments under the appropriate Schedules 3, 4, and 5 of Section C of its 1994 Annual Income Tax Return (Exhibit "A"), however, We give credence to [respondent] Bank's assertion that it reported the said income payments as part of its gross income when it included the same as part of the "Other Income," "Trust Income," and "Interest Income" stated in the Schedule of Income (referred to as an attachment in Section C of Exhibit "A", x x x and in the 1994 audited Financial Statements (FS) supporting [respondent's] 1994 Annual Corporate Income Tax Return. The reason why the phrase "NOT APPLICABLE" was indicated in schedules 3, 4, and 5 of Section C of [respondent's] 1994 Annual Income Tax Return is due to the fact that [respondent] Bank already reported the subject rental income and income from sale of real property in the Schedule of Income under the headings "Other Income/Earnings," "Trust Income" and "Interest Income." Therefore, [respondent] Bank still complied with the second requirement that the income upon which the taxes were withheld are included in the return as part of the gross income.

x x x x

[Respondent] Bank's various documentary evidence showing that it had satisfied all requirements under the Tax Code vis-� -vis the Bureau of Internal Revenue's failure to adduce any evidence in support of their denial of the claim, [respondent] Bank should, therefore, be granted the present claim for refund.[15] (Emphasis supplied)

Between the decision of the CTA and the CA, it is the former's that is based on the evidence and in accordance with the applicable law and jurisprudence.

To establish the fact of withholding, respondent submitted Certificates of Creditable Tax Withheld at Source and Monthly Remittance Returns of Income Taxes Withheld, which pertain to rentals and sales of real property, respectively. However, a perusal of respondent's 1994 Annual Income Tax Return shows that the gross income was derived solely from sales of services. In fact, the phrase "NOT APPLICABLE" was printed on the schedules pertaining to rent, sale of real property, and trust income.[16] Thus, based on the entries in the return, the income derived from rentals and sales of real property upon which the creditable taxes were withheld were not included in respondent's gross income as reflected in its return. Since no income was reported, it follows that no tax was withheld. To reiterate, it is incumbent upon the taxpayer to reflect in his return the income upon which any creditable tax is required to be withheld at the source.[17]

Respondent's explanation that its income derived from rentals and sales of real properties were included in the gross income but were classified as "Other Earnings" in its Schedule of Income[18] attached to the return is not supported by the evidence. There is nothing in the Schedule of Income to show that the income under the heading "Other Earnings" includes income from rentals and sales of real property. No documentary or testimonial evidence was presented by respondent to prove this. In fact, respondent, upon realizing its omission, filed a motion for new trial on the ground of excusable negligence with the CTA. Respondent knew that it had to present additional evidence showing the breakdown of the "Other Earnings" reported in its Schedule of Income attached to the return to prove that the income from rentals and sales of real property were actually included under the heading "Other Earnings."[19] Unfortunately, the CTA was not convinced that there was excusable negligence to justify the granting of a new trial.

Accordingly, the CA erred in ruling that respondent complied with the second requirement.

Respondent failed to present all the
Certificates of Creditable Tax
Withheld at Source.


The CA likewise failed to consider in its Decision the absence of several Certificates of Creditable Tax Withheld at Source. It immediately granted the refund without first verifying whether the fact of withholding was established by the Certificates of Creditable Tax Withheld at Source as required under Section 10 of Revenue Regulation No. 6-85. As correctly pointed out by the CTA, the certifications (Exhibit UU) issued by respondent cannot be considered in the absence of the required Certificates of Creditable Tax Withheld at Source.

The burden is on the taxpayer
to prove its entitlement to the
refund.


Moreover, the fact that the petitioner failed to present any evidence or to

refute the evidence presented by respondent does not ipso facto entitle the respondent to a tax refund. It is not the duty of the government to disprove a taxpayer's claim for refund. Rather, the burden of establishing the factual basis of a claim for a refund rests on the taxpayer.[20]

And while the petitioner has the power to make an examination of the returns and to assess the correct amount of tax, his failure to exercise such powers does not create a presumption in favor of the correctness of the returns. The taxpayer must still present substantial evidence to prove his claim for refund. As we have said, there is no automatic grant of a tax refund.[21]

Hence, for failing to prove its entitlement to a tax refund, respondent's claim must be denied. Since tax refunds partake of the nature of tax exemptions, which are construed strictissimi juris against the taxpayer, evidence in support of a claim must likewise be strictissimi scrutinized and duly proven.[22]

WHEREFORE, the petition is GRANTED. The assailed January 31, 2006 Decision of the Court of Appeals in CA-G.R. SP No. 56773 and its July 19, 2006 Resolution are REVERSED and SET ASIDE. The October 4, 1999 Decision of the Court of Tax Appeals denying respondent's claim for tax refund for failure to prove that the income derived from rentals and sale of real property from which the taxes were withheld were reflected in its 1994 Annual Income Tax Return, is REINSTATED and AFFIRMED.

SO ORDERED.

Carpio, (Chairperson), Brion, Abad, and Perez, JJ., concur.

Endnotes:


[1] Rollo, pp. 127-139; penned by Associate Justice Edgardo F. Sundiam and concurred in by Associate Justices Martin S. Villarama, Jr. (now a Member of this Court) and Japar B. Dimaampao.

[2] Id. at 142-151; penned by Associate Justice Amancio Q. Saga and concurred in by Presiding Justice Ernesto D. Acosta and Associate Justice Ramon O. De Veyra.

[3] Id. at 140-141.

[4] Id. at 154-155.

[5] Id. at 178.

[6] Id. at 143.

[7] Section 69. Final Adjustment Return. -- Every corporation liable to tax under Section 24 shall file a final adjustment return covering the total net income for the preceding calendar or fiscal year. If the sum of the quarterly tax payments made during the said taxable year is not equal to the total tax due on the entire taxable net income of that year the corporation shall either:

(a) Pay the excess still due; or
(b) Be refunded the excess amount paid, as the case may be.


In case the corporation is entitled to a refund of the excess estimated quarterly income taxes paid, the refundable amount shown on its final adjustment return may be credited against the estimated quarterly income tax liabilities for the taxable quarters of the succeeding taxable year. (Now Section 76 of the NIRC of 1997).

[8] Rollo, p. 143.

[9] Id. at 147-148.

[10] Id. at 152-153.

[11] Id. at 111.

[12] Banco Filipino Savings and Mortgage Bank v. Court of Appeals, G.R. No. 155682, March 27, 2007, 519 SCRA 93, 96.

[13] Rollo, p. 149.

[14] Id. at 150.

[15] Id. at 136 to 138.br>
[16] Id. at 155.

[17] Far East Bank and Trust Company v. Court of Appeals, G.R. No. 129130, December 9, 2005, 477 SCRA 49, 54.

[18] Rollo, p. 173.

[19] CA rollo, pp. 17-18.

[20] Philippine Long Distance Telephone Company v. Commissioner of Internal Revenue, G.R. No. 157264, January 31, 2008, 543 SCRA 329, 335.

[21] Philam Asset Management, Inc. v. Commissioner of Internal Revenue, G.R. Nos. 156637 and 162004, December 14, 2005, 477 SCRA 761, 775.

[22] Atlas Consolidated Mining and Development Corporation v. Commissioner of Internal Revenue, G.R. No. 159490, February 18, 2008, 546 SCRA 150, 163.




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  • [G.R. No. 169958 : March 05, 2010] DEPARTMENT OF JUSTICE SECRETARY RAUL M. GONZALEZ, BUREAU OF IMMIGRATION COMMISSIONER AND BOARD OF COMMISSIONERS CHAIRMAN ALIPIO F. FERNANDEZ, JR., AND IMMIGRATION ASSOCIATE COMMISSIONERS AND BOARD OF COMMISSIONERS MEMBERS ARTHEL B. CARONONGAN, TEODORO B. DELARMENTE, JOSE D.L. CABOCHAN, AND FRANKLIN Z. LITTUA, PETITIONERS, VS. MICHAEL ALFIO PENNISI, RESPONDENT.

  • [G.R. No. 168726 : March 05, 2010] PIO DELOS REYES (DECEASED), REPRESENTED BY HEIRS FIDEL DELOS REYES, MAURO DELOS REYES AND IRENE BONGCO (DECEASED), REPRESENTED BY SURVIVING SPOUSE RODOLFO BONGCO, PETITIONERS, VS. HONORABLE WALDO Q. FLORES, IN HIS CAPACITY AS SENIOR DEPUTY EXECUTIVE SECRETARY, OFFICE OF THE PRESIDENT, HONORABLE RENE C. VILLA, IN HIS CAPACITY AS SECRETARY OF THE DEPARTMENT OF LAND REFORM (FORMERLY DEPARTMENT OF AGRARIAN REFORM), THE PROVINCIAL AGRARIAN REFORM OFFICER (PARO) OF DINALUPIHAN BATAAN, THE MUNICIPAL AGRARIAN REFORM OFFICER (MARO) OF HERMOSA AND ORANI, BATAAN, AND FORTUNATO QUIAMBAO, RESPONDENTS.

  • [G.R. No. 158627 : March 05, 2010] PEOPLE OF THE PHILIPPINES, APPELLEE, VS. MARITESS MARTINEZ Y DULAY, APPELLANT.

  • [G.R. No. 160756 : March 09, 2010] CHAMBER OF REAL ESTATE AND BUILDERS' ASSOCIATIONS, INC., PETITIONER, VS. THE HON. EXECUTIVE SECRETARY ALBERTO ROMULO, THE HON. ACTING SECRETARY OF FINANCE JUANITA D. AMATONG, AND THE HON. COMMISSIONER OF INTERNAL REVENUE GUILLERMO PARAYNO, JR., RESPONDENTS.

  • [G.R. No. 190382 : March 09, 2010] JOSEPH BERNARDEZ, PETITIONER, VS. COMMISSION ON ELECTIONS AND AVELINO TOLEAN, RESPONDENTS.

  • [G.R. No. 190067 : March 09, 2010] REPRESENTATIVE ALVIN S. SANDOVAL (LONE DISTRICT OF NAVOTAS-MALABON), PETITIONER, VS. HOUSE OF REPRESENTATIVES ELECTORAL TRIBUNAL, JOSEPHINE VERONIQUE R. LACSON-NOEL, AND HON. SPEAKER PROSPERO NOGRALES,RESPONDENTS.

  • [G.R. No. 189279 : March 09, 2010] PEOPLE OF THE PHILIPPINES, APPELLEE, VS. NELSON PALMA Y HANGAD, APPELLANT.

  • [G.R. No. 184600 : March 09, 2010] PEOPLE OF THE PHILIPPINES, APPELLEE, VS. ANACITO DIMANAWA, APPELLANT.

  • [G.R. No. 183453 : March 09, 2010] PEOPLE OF THE PHILIPPINES, APPELLEE, VS. DANILO PACULBA, APPELLANT.

  • [G.R. No. 182460 : March 09, 2010] PEOPLE OF THE PHILIPPINES, PLAINTIFF-APPELLEE, VS. JESSIE VILLEGAS MURCIA, ACCUSED-APPELLANT.

  • [G.R. No. 182403 : March 09, 2010] ATTY. RESTITUTO G. CUDIAMAT, ERLINDA P. CUDIAMAT[1] AND CORAZON D. CUDIAMAT, PETITIONERS, VS. BATANGAS SAVINGS AND LOAN BANK, INC., AND THE REGISTER OF DEEDS, NASUGBU, BATANGAS, RESPONDENTS.

  • [G.R. No. 181851 : March 09, 2010] CAPT. WILFREDO G. ROQUERO, PETITIONER, VS. THE CHANCELLOR OF UP-MANILA; THE ADMINISTRATIVE DISCIPLINARY TRIBUNAL (ADT) OF UP-MANILA; ATTY. ZALDY B. DOCENA; EDEN PERDIDO; ISABELLA LARA, IN THEIR CAPACITIES AS CHAIRMAN AND MEMBERS OF THE ADT; AND IMELDA O. ABUTAL, RESPONDENTS.

  • [G.R. No. 181483 : March 09, 2010] BLAZER CAR MARKETING, INC., AND FREDDIE CHUA, PETITIONERS, VS. SPOUSES TOMAS T. BULAUAN AND ANALYN A. BRIONES, RESPONDENTS.

  • [G.R. No. 157594 : March 09, 2010] TOSHIBA INFORMATION EQUIPMENT (PHILS.), INC., PETITIONER, VS. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

  • [G.R. No. 154270 : March 09, 2010] TEOFISTO OÑO, PRECY O. NAMBATAC, VICTORIA O. MANUGAS AND POLOR O. CONSOLACION, PETITIONERS, VS. VICENTE N. LIM, RESPONDENT.

  • [G.R. No. 154094 : March 09, 2010] DEPARTMENT OF AGRARIAN REFORM, REPRESENTED BY SECRETARY HERNANI A. BRAGANZA, PETITIONER, VS. PABLO BERENGUER, BELINDA BERENGUER, CARLO BERENGUER, ROSARIO BERENGUER-LANDERS, AND REMEDIOS BERENGUER-LINTAG, RESPONDENTS.

  • [G. R. No. 142549 : March 09, 2010] FIDELA R. ANGELES, PETITIONER, VS. THE SECRETARY OF JUSTICE, THE ADMINISTRATOR, LAND REGISTRATION AUTHORITY, THE REGISTER OF DEEDS OF QUEZON CITY, AND SENATOR TEOFISTO T. GUINGONA, JR., RESPONDENTS.

  • [G.R. No. 126890 : March 09, 2010] UNITED PLANTERS SUGAR MILLING CO., INC. (UPSUMCO), PETITIONER, VS. THE HONORABLE COURT OF APPEALS, PHILIPPINE NATIONAL BANK (PNB) AND ASSET PRIVATIZATION TRUST (APT), AS TRUSTEE OF THE REPUBLIC OF THE PHILIPPINES, RESPONDENTS.

  • [A.M. No. P-09-2686 (Formerly OCA I.P.I. No. 06-2441-P) : March 10, 2010] PRISCILLA L. HERNANDO, COMPLAINANT, VS. JULIANA Y. BENGSON, LEGAL RESEARCHER, RTC, BRANCH 104, QUEZON CITY, RESPONDENT.

  • [G.R. No. 184058 : March 10, 2010] PEOPLE OF THE PHILIPPINES, APPELLEE, VS. MELISSA CHUA, APPELLANT.

  • [G.R. No. 183250 : March 10, 2010] WILLIAM UY CONSTRUCTION CORP. AND/OR TERESITA UY AND WILLIAM UY, PETITIONERS, VS. JORGE R. TRINIDAD, RESPONDENT.

  • [G.R. No. 176123 : March 10, 2010] JOSE CABARAL TIU, PETITIONER, VS. FIRST PLYWOOD CORPORATION, RESPONDENT. [G.R. No. 185265] JOSE CABARAL TIU, PETITIONER, VS. TIMBER EXPORTS, INC., ANGEL DOMINGO, COUNTRY BANKERS INSURANCE CORPORATION, PERFECTO MONDARTE, JR. AND CESAR DACAL, RESPONDENTS.

  • [G.R. No. 166730 : March 10, 2010] SPOUSES FERNANDO TORRES AND IRMA TORRES, PETITIONERS, VS. AMPARO MEDINA AND THE EX-OFFICIO SHERIFF OF THE RTC OF QUEZON CITY, RESPONDENTS.

  • [G.R. No. 165273 : March 10, 2010] LEAH PALMA, PETITIONER, VS. HON. DANILO P. GALVEZ, IN HIS CAPACITY AS PRESIDING JUDGE OF THE REGIONAL TRIAL COURT OF ILOILO CITY, BRANCH 24; AND PSYCHE ELENA AGUDO, RESPONDENTS.

  • [G.R. No. 164493 : March 10, 2010] JOCELYN M. SUAZO, PETITIONER, VS. ANGELITO SUAZO AND REPUBLIC OF THE PHILIPPINES, RESPONDENTS.

  • [G. R. No. 159117 : March 10, 2010] HON. HECTOR B. BARILLO, ACTING PRESIDING JUDGE, MTC GUIHULNGAN, NEGROS ORIENTAL, PETITIONER, VS. HON. RALPH LANTION, HON. MEHOL K. SADAIN AND HON. FLORENTINO A. TUASON, JR., THE COMMISSIONERS OF THE SECOND DIVISION, COMMISSION ON ELECTIONS, MANILA; AND WALTER J. ARAGONES, RESPONDENTS. [A.M. No. MTJ-10-1752 (Formerly OCA IPI No. 03-1353-MTJ)] WALTER J. ARAGONES, COMPLAINANT, VS. HON. HECTOR B. BARILLO, MUNICIPAL TRIAL COURT, GUIHULNGAN, NEGROS ORIENTAL, RESPONDENT.

  • [A.M. No. 05-10-20-SC : March 10, 2010] IN RE: EXEMPTION OF THE NATIONAL POWER CORPORATION FROM PAYMENT OF FILING/ DOCKET FEES

  • [G.R. No. 149552 : March 10, 2010] GENERAL MILLING CORPORATION, PETITIONER, VS. ERNESTO CASIO, ROLANDO IGOT, MARIO FAMADOR, NELSON LIM, FELICISIMO BOOC, PROCOPIO OBREGON, JR., AND ANTONIO ANINIPOK, RESPONDENTS, AND VIRGILIO PINO, PAULINO CABREROS, MA. LUNA P. JUMAOAS, DOMINADOR BOOC, FIDEL VALLE, BARTOLOME AUMAN, REMEGIO CABANTAN, LORETO GONZAGA, EDILBERTO MENDOZA AND ANTONIO PANILAG, RESPONDENTS.

  • [G.R. No. 163532 : March 12, 2010] YOKOHAMA TIRE PHILIPPINES, INC., PETITIONER, VS. YOKOHAMA EMPLOYEES UNION, RESPONDENT.

  • [G.R. No. 172623 : March 13, 2010] COMMISSION ON APPOINTMENTS, REPRESENTED HEREIN BY ITS SECRETARY HON. ARTURO L. TIU, PETITIONER, VS. CELSO M. PALER,[1] RESPONDENT.

  • [G.R. No. 169493 : March 14, 2010] STA. CLARA SHIPPING CORPORATION, PETITIONER, VS. EUGENIA T. SAN PABLO, RESPONDENT.

  • [G.R No. 188078 : March 15, 2010] VICTORINO B. ALDABA, CARLO JOLETTE S. FAJARDO, JULIO G. MORADA, AND MINERVA ALDABA MORADA, PETITIONERS, VS. COMMISSION ON ELECTIONS, RESPONDENT.

  • [G.R. No. 181430 : March 09, 2010] FELIPE RONQUILLO Y GUILLERMO AND GILBERT TORRES Y NATALIA, PETITIONERS, VS. PEOPLE OF THE PHILIPPINES, RESPONDENT.

  • [G.R. No. 179230 : March 09, 2010] EUGENE L. LIM, PETITIONER, VS. BPI AGRICULTURAL DEVELOPMENT BANK, RESPONDENT.

  • [G.R. No. 172144 : March 09, 2010] PEZA BOARD OF DIRECTORS AND LILIA B. DE LIMA, PETITIONERS, VS. GLORIA J. MERCADO, RESPONDENT.

  • [G.R. Nos. 170339, 170398-403 : March 09, 2010] ROLANDO E. SISON, PETITIONER, VS. PEOPLE OF THE PHILIPPINES, RESPONDENT.

  • [G.R. No. 168203 : March 09, 2010] NATIONAL ELECTRIFICATION ADMINISTRATION, PETITIONER, VS. VAL L. VILLANUEVA, RESPONDENT.

  • [G.R. No. 160972 : March 09, 2010] LEIGHTON CONTRACTORS PHILIPPINES, INC., PETITIONER, VS. CNP INDUSTRIES, INC., RESPONDENT.

  • [G.R. No. 160545 : March 09, 2010] PRISMA CONSTRUCTION & DEVELOPMENT CORPORATION AND ROGELIO S. PANTALEON, PETITIONERS, VS. ARTHUR F. MENCHAVEZ, RESPONDENT.

  • [G.R. No. 160506 : March 09, 2010] JOEB M. ALIVIADO, ARTHUR CORPUZ, ERIC ALIVIADO, MONCHITO AMPELOQUIO, ABRAHAM BASMAYOR, JONATHAN MATEO, LORENZO PLATON, JOSE FERNANDO GUTIERREZ, ESTANISLAO BUENAVENTURA, LOPE SALONGA, FRANZ DAVID, NESTOR IGNACIO, JULIO REY, RUBEN MARQUEZ, JR., MAXIMINO PASCUAL, ERNESTO CALANAO, ROLANDO ROMASANTA, RHUEL AGOO, BONIFACIO ORTEGA, ARSENIO SORIANO, JR., ARNEL ENDAYA, ROBERTO ENRIQUEZ, NESTOR BAQUILA, EDGARDO QUIAMBAO, SANTOS BACALSO, SAMSON BASCO, ALADINO GREGORO, JR., EDWIN GARCIA, ARMANDO VILLAR, EMIL TAWAT, MARIO P. LIONGSON, CRESENTE J. GARCIA, FERNANDO MACABENTE, MELECIO CASAPAO, REYNALDO JACABAN, FERDINAND SALVO, ALSTANDO MONTOS, RAINER N. SALVADOR, RAMIL REYES, PEDRO G. ROY, LEONARDO P. TALLEDO, ENRIQUE F. TALLEDO, WILLIE ORTIZ, ERNESTO SOYOSA, ROMEO VASQUEZ, JOEL BILLONES, ALLAN BALTAZAR, NOLI GABUYO, EMMANUEL E. LABAN, RAMIR E. PIAT, RAUL DULAY, TADEO DURAN, JOSEPH BANICO, ALBERT LEYNES, ANTONIO DACUNA, RENATO DELA CRUZ, ROMEO VIERNES, JR., ELAIS BASEO, WILFREDO TORRES, MELCHOR CARDANO, MARIANO NARANIAN, JOHN SUMERGIDO, ROBERTO ROSALES, GERRY C. GATPO, GERMAN N. GUEVARRA, GILBERT Y. MIRANDA, RODOLFO C. TOLEDO, ARNOLD D. LASTONA, PHILIP M. LOZA, MARIO N. CULDAYON, ORLANDO P. JIMENEZ, FRED P. JIMENEZ, RESTITUTO C. PAMINTUAN, JR., ROLANDO J. DE ANDRES, ARTUZ BUSTENERA, ROBERTO B. CRUZ, ROSEDY O. YORDAN, DENNIS DACASIN, ALEJANDRINO ABATON, AND ORLANDO S. BALANGUE, PETITIONERS, VS. PROCTER & GAMBLE PHILS., INC., AND PROMM-GEM INC., RESPONDENTS.

  • [G.R. No. 186228 : March 15, 2010] PEOPLE OF THE PHILIPPINES, PLAINTIFF-APPELLEE, VS. ANTONIO LAUGA Y PINA ALIAS TERIO, ACCUSED-APPELLANT.

  • [G.R. No. 184722 : March 15, 2010] ALEX C. COOTAUCO, PETITIONER, VS. MMS PHIL. MARITIME SERVICES, INC., MS. MARY C. MAQUILAN AND/OR MMS CO. LTD., RESPONDENTS.

  • [G.R. No. 183678 : March 15, 2010] RENE VENTENILLA PUSE, PETITIONER, VS. LIGAYA DELOS SANTOS-PUSE, RESPONDENT.

  • [G.R. No. 183612 : March 15, 2010] POLYTECHNIC UNIVERSITY OF THE PHILIPPINES, PETITIONER, VS. GOLDEN HORIZON REALTY CORPORATION, RESPONDENT. [G.R. No. 184260] NATIONAL DEVELOPMENT COMPANY, PETITIONER, VS. GOLDEN HORIZON REALTY CORPORATION, RESPONDENT.

  • [G.R. No. 183357 : March 15, 2010] HONORIO BERNARDO, PETITIONER, VS. HEIRS OF EUSEBIO VILLEGAS, RESPONDENTS.

  • [G.R. No. 182061 : March 15, 2010] PEOPLE OF THE PHILIPPINES, APPELLEE, VS. FERDINAND T. BALUNTONG, APPELLANT.

  • [G.R. No. 181071 : March 15, 2010] LADISLAO ESPINOSA, PETITIONER, VS. PEOPLE OF THE PHILIPPINES, RESPONDENT.

  • [G.R. No. 181040 : March 15, 2010] PEOPLE OF THE PHILIPPINES, PLAINTIFF-APPELLEE, VS. RAYMOND FABIAN Y NICOLAS AND ALLAN MACALONG Y BUCCAT, ACCUSED-APPELLANTS.

  • [A.M. No. 2008-20-SC : March 15, 2010] RE: COMPLAINT OF MRS. CORAZON S. SALVADOR AGAINST SPOUSES NOEL AND AMELIA SERAFICO

  • [A.C. No. 4973 : March 15, 2010] SPOUSES MANUEL C. RAFOLS, JR. AND LOLITA B. RAFOLS, COMPLAINANTS, VS. ATTY. RICARDO G. BARRIOS, JR., RESPONDENT.

  • [G.R. No. 173510 : March 15, 2010] ERPASCUAL DIEGA Y PAJARES, PETITIONER, VS. COURT OF APPEALS, RESPONDENT. [G.R. No. 174099] PEOPLE OF THE PHILIPPINES, APPELLEE, VS. ERPASCUAL DIEGA Y PAJARES, APPELLANT.

  • [G.R. No. 171092 : March 15, 2010] EDNA DIAGO LHUILLIER, PETITIONER, VS. BRITISH AIRWAYS, RESPONDENT.

  • [G.R. No. 169548 : March 15, 2010] TITAN CONSTRUCTION CORPORATION, PETITIONER, VS. MANUEL A. DAVID, SR. AND MARTHA S. DAVID, RESPONDENTS.

  • [G.R. No. 167750 : March 15, 2010] BANK OF THE PHILIPPINE ISLANDS, PETITIONER, VS. REYNALD R. SUAREZ, RESPONDENT.

  • [G.R. No. 164785 : March 15, 2010] ELISEO F. SORIANO, PETITIONER, VS. MA. CONSOLIZA P. LAGUARDIA, IN HER CAPACITY AS CHAIRPERSON OF THE MOVIE AND TELEVISION REVIEW AND CLASSIFICATION BOARD, MOVIE AND TELEVISION REVIEW AND CLASSIFICATION BOARD, JESSIE L. GALAPON, ANABEL M. DELA CRUZ, MANUEL M. HERNANDEZ, JOSE L. LOPEZ, CRISANTO SORIANO, BERNABE S. YARIA, JR., MICHAEL M. SANDOVAL, AND ROLDAN A. GAVINO, RESPONDENTS. [G.R. No. 165636] ELISEO F. SORIANO, PETITIONER, VS. MOVIE AND TELEVISION REVIEW AND CLASSIFICATION BOARD, ZOSIMO G. ALEGRE, JACKIE AQUINO-GAVINO, NOEL R. DEL PRADO, EMMANUEL BORLAZA, JOSE E. ROMERO IV, AND FLORIMONDO C. ROUS, IN THEIR CAPACITY AS MEMBERS OF THE HEARING AND ADJUDICATION COMMITTEE OF THE MTRCB, JESSIE L. GALAPON, ANABEL M. DELA CRUZ, MANUEL M. HERNANDEZ, JOSE L. LOPEZ, CRISANTO SORIANO, BERNABE S. YARIA, JR., MICHAEL M. SANDOVAL, AND ROLDAN A. GAVINO, IN THEIR CAPACITY AS COMPLAINANTS BEFORE THE MTRCB, RESPONDENTS.

  • [G.R. No. 173854 : March 15, 2010] COMMISSIONER OF INTERNAL REVENUE, PETITIONER, VS. FAR EAST BANK & TRUST COMPANY (NOW BANK OF THE PHILIPPINE ISLANDS), RESPONDENT.

  • [G.R. No. 164016 : March 15, 2010] RENO FOODS, INC., AND/OR VICENTE KHU, PETITIONERS, VS. NAGKAKAISANG LAKAS NG MANGGAGAWA (NLM) - KATIPUNAN ON BEHALF OF ITS MEMBER, NENITA CAPOR, RESPONDENT.

  • [A.C. No. 6273 : March 15, 2010] ATTY. ILUMINADA M. VAFLOR-FABROA, COMPLAINANT, VS. ATTY. OSCAR PAGUINTO, RESPONDENT.

  • [G.R. No. 161137 : March 15, 2010] LYDIA L. ROA, PETITIONER, VS. HEIRS OF SANTIAGO EBORA: JOSEFA EBORA PACARDO, PACITA EBORA PACARDO, BARTOLOME EBORA, RAYMUNDA EBORA, BERNARDINO DEJULO EBORA, MERCEDES EBORA PABUSLAN, ALEJANDRO EBORA, SABINA EBORA GALASINO AND POLICARPIO EBORA, WILSON GAW (CHIN CHIONG), SAMUEL SONNIE LIM, ALFONSO GOKING, ELEAZAR ED. ESPINO, D'ORO LAND REALTY AND DEVELOPMENT CORPORATION, NATIONAL HOUSING AUTHORITY, CONSTANCIO S. MANZANO, PRESCO C. KWONG AND ORO CAM ENTERPRISES, INC., RESPONDENTS.

  • [G. R. No. 42181 : March 15, 2010] PEDRO V. MANZA ET AL., PETITIONERS, VS. EDUARDO GUTIERREZ DAVID, JUDGE OF FIRST INSTANCE OF TAYABAS, ET AL., RESPONDENTS.

  • [G.R. No. 189122 : March 17, 2010] JOSE ANTONIO LEVISTE, PETITIONER, VS. THE COURT OF APPEALS AND PEOPLE OF THE PHILIPPINES, RESPONDENTS.

  • [G.R. No. 188706 : March 17, 2010] PEOPLE OF THE PHILIPPINES, APPELLEE, VS. OSCAR M. DOCUMENTO, APPELLANT.

  • [G.R. No. 185195 : March 17, 2010] VIOLETA BAHILIDAD, PETITIONER, VS. PEOPLE OF THE PHILIPPINES, RESPONDENT.

  • [G.R. No. 176717 : March 17, 2010] EVANGELINE C. COBARRUBIAS, PETITIONER, VS. SAINT LOUIS UNIVERSITY, INC., RESPONDENT.

  • [G.R. No. 157009 : March 17, 2010] SULPICIO LINES, INC., PETITIONER, VS. DOMINGO E. CURSO, LUCIA E. CURSO, MELECIO E. CURSO, SEGUNDO E. CURSO, VIRGILIO E. CURSO, DIOSDADA E. CURSO, AND CECILIA E. CURSO, RESPONDENTS.

  • [G. R. No. 191002 : March 17, 2010] ARTURO M. DE CASTRO, PETITIONER, VS. JUDICIAL AND BAR COUNCIL (JBC) AND PRESIDENT GLORIA MACAPAGAL - ARROYO, RESPONDENTS. [G.R. No. 191032 ] JAIME N. SORIANO, PETITIONER, VS. JUDICIAL AND BAR COUNCIL (JBC), RESPONDENT. [G.R. No. 191057] PHILIPPINE CONSTITUTION ASSOCIATION (PHILCONSA), PETITIONER, VS. JUDICIAL AND BAR COUNCIL (JBC), RESPONDENT. [A.M. No. 10-2-5-SC] IN RE APPLICABILITY OF SECTION 15, ARTICLE VII OF THE CONSTITUTION TO APPOINTMENTS TO THE JUDICIARY, ESTELITO P. MENDOZA, PETITIONER, [G.R. No. 191149] JOHN G. PERALTA, PETITIONER, VS. JUDICIAL AND BAR COUNCIL (JBC). RESPONDENT. PETER IRVING CORVERA; CHRISTIAN ROBERT S. LIM; ALFONSO V. TAN, JR.; NATIONAL UNION OF PEOPLE'S LAWYERS; MARLOU B. UBANO; INTEGRATED BAR OF THE PHILIPPINES-DAVAO DEL SUR CHAPTER, REPRESENTED BY ITS IMMEDIATE PAST PRESIDENT, ATTY. ISRAELITO P. TORREON, AND THE LATTER IN HIS OWN PERSONAL CAPACITY AS A MEMBER OF THE PHILIPPINE BAR; MITCHELL JOHN L. BOISER; BAGONG ALYANSANG BAYAN (BAYAN) CHAIRMAN DR. CAROLINA P. ARAULLO; BAYAN SECRETARY GENERAL RENATO M. REYES, JR.; CONFEDERATION FOR UNITY, RECOGNITION AND ADVANCEMENT OF GOVERNMENT EMPLOYEES (COURAGE) CHAIRMAN FERDINAND GAITE; KALIPUNAN NG DAMAYANG MAHIHIRAP (KADAMAY) SECRETARY GENERAL GLORIA ARELLANO; ALYANSA NG NAGKAKAISANG KABATAAN NG SAMBAYANAN PARA SA KAUNLARAN (ANAKBAYAN) CHAIRMAN KEN LEONARD RAMOS; TAYO ANG PAG-ASA CONVENOR ALVIN PETERS; LEAGUE OF FILIPINO STUDENTS (LFS) CHAIRMAN JAMES MARK TERRY LACUANAN RIDON; NATIONAL UNION OF STUDENTS OF THE PHILIPPINES (NUSP) CHAIRMAN EINSTEIN RECEDES; COLLEGE EDITORS GUILD OF THE PHILIPPINES (CEGP) CHAIRMAN VIJAE ALQUISOLA; AND STUDENT CHRISTIAN MOVEMENT OF THE PHILIPPINES (SCMP) CHAIRMAN MA. CRISTINA ANGELA GUEVARRA; WALDEN F. BELLO AND LORETTA ANN P. ROSALES; WOMEN TRIAL LAWYERS ORGANIZATION OF THE PHILIPPINES, REPRESENTED BY YOLANDA QUISUMBING- JAVELLANA; BELLEZA ALOJADO DEMAISIP; TERESITA GANDIONCO-OLEDAN; MA. VERENA KASILAG-VILLANUEVA; MARILYN STA. ROMANA; LEONILA DE JESUS; AND GUINEVERE DE LEON. INTERVENORS. [G.R. No. 191342] ATTY. AMADOR Z. TOLENTINO, JR., (IBP GOVERNOR-SOUTHERN LUZON), AND ATTY. ROLAND B. INTING (IBP GOVERNOR-EASTERN VISAYAS), PETITIONERS, VS. JUDICIAL AND BAR COUNCIL (JBC), RESPONDENT. [G.R. No. 191420] PHILIPPINE BAR ASSOCIATION, INC., PETITIONER, VS. JUDICIAL AND BAR COUNCIL AND HER EXCELLENCY GLORIA MACAPAGAL-ARROYO, RESPONDENTS.

  • [G.R. No. 162079 : March 18, 2010] YKR CORPORATION AND HEIRS OF LUIS A. YULO, PETITIONERS, VS. SANDIGANBAYAN AND REPUBLIC OF THE PHILIPPINES, RESPONDENTS.

  • [G.R. No. 35763 : March 18, 2010] THE PEOPLE OF THE PHILIPPINE ISLANDS, PLAINTIFF AND APPELLEE, VS. CANUTO TUZON, DEFENDANT AND APPELLANT.

  • [G.R. No. 169900 : March 18, 2010] MARIO SIOCHI, PETITIONER, VS. ALFREDO GOZON, WINIFRED GOZON, GIL TABIJE, INTER-DIMENSIONAL REALTY, INC., AND ELVIRA GOZON, RESPONDENTS. [G.R. NO. 169977] INTER-DIMENSIONAL REALTY, INC., PETITIONER, VS. MARIO SIOCHI, ELVIRA GOZON, ALFREDO GOZON, AND WINIFRED GOZON, RESPONDENTS.

  • [G.R. No. 185277 : March 18, 2010] PEOPLE OF THE PHILIPPINES, PLAINTIFF-APPELLEE, VS. RODOLFO GALLO, ACCUSED-APPELLANT.

  • [G.R. No. 181866 : March 18, 2010] EMMANUEL S. HUGO, LOURENTE V. CRUZ, DIOSDADO S. DOLORES, RAMON B. DE LOS REYES, ORLANDO B. FLORES, ROGELIO R. MARTIN, JOSE ROBERTO A. PAMINTUAN, MELVIN R. GOMEZ, REYNALDO P. SOLISA, EMMANUEL A. PALADO, JR., ANSELMO V. TALAGTAG, JR., ANTHONY C. RONQUILLO, ARTHUR G. CONCEPCION, ORLANDO MALAYBA, LEANDRO C. PAGURAYAN III, MARVIN L. GABRIEL, FERNANDO V. DIAZ, ALFREDO CHAN, JUAN G. OBIAS, JR., EMIL P. BELCHEZ, RODELIO H. LASTIMA, AND AUGUSTO LAGOS, PETITIONERS, VS. LIGHT RAIL TRANSIT AUTHORITY, RESPONDENT.

  • [G.R. No. 178989 : March 18, 2010] EAGLE RIDGE GOLF & COUNTRY CLUB, PETITIONER, VS. COURT OF APPEALS AND EAGLE RIDGE EMPLOYEES UNION (EREU), RESPONDENTS.

  • [G.R. No. 169975 : March 18, 2010] PAN PACIFIC SERVICE CONTRACTORS, INC. AND RICARDO F. DEL ROSARIO, PETITIONERS, VS. EQUITABLE PCI BANK (FORMERLY THE PHILIPPINE COMMERCIAL INTERNATIONAL BANK), RESPONDENT.

  • [G.R. No. 169726 : March 18, 2010] DEPARTMENT OF BUDGET AND MANAGEMENT, REPRESENTED BY. SEC. EMILIA T. BONCODIN, PETITIONER, VS. OLIVIA D. LEONES, RESPONDENT.

  • [G.R. No. 169336 : March 18, 2010] SPOUSES MELCHOR AND SATURNINA ALDE, PETITIONERS, VS. RONALD B. BERNAL, OLYMPIA B. BERNAL, JUANITO B. BERNAL, AND MYRNA D. BERNAL, RESPONDENTS.

  • [G.R. No. 181258 : March 18, 2010] BEN-HUR NEPOMUCENO, PETITIONER, VS. ARHBENCEL ANN LOPEZ, REPRESENTED BY HER MOTHER ARACELI LOPEZ, RESPONDENT.

  • [G.R. No. 153266 : March 18, 2010] VICTORIA C. GUTIERREZ, JOEL R. PEREZ, ARACELI L. YAMBOT, CORAZON F. SORIANO, LORNA P. TAMOR, ROMEO S. CONSIGNADO, DIVINA R. SULIT, ESTRELITA F. IRESARE, ROSALINDA L. ALPAY, AUREA L. ILAGAN AND ALL THE OTHER CONCERNED EMPLOYEES OF THE OFFICE OF THE SOLICITOR GENERAL, PETITIONERS, VS. DEPARTMENT OF BUDGET AND MANAGEMENT, HONORABLE SECRETARY EMILIA T. BONCODIN AND DIRECTOR LUZ M. CANTOR, RESPONDENTS, UNIVERSITY OF THE PHILIPPINES, AMADO EUROPA, MERCEDITA REYES, CONCHITA ABARCAR, LUCIO ABERIN, BIENVENIDO BIONG, SOLOMON CELIZ, WILFREDO CORNEL, TOMAS FORIO, ROGELIO JUNTERIAL, JAIME PERALTA, PILAR RILLAS, WILFREDO SAGUN, JESUS SUGUITAN, LUIS TORRES, JOSE VERSOZA AND ALL THE OTHER CONCERNED INCUMBENT AND RETIRED EMPLOYEES OF THE SOCIAL SECURITY SYSTEM V. SOCIAL SECURITY SYSTEM CONSUELO A. TAGARO, REYNALDO S. CALLANO, AIDA A. MARTINEZ, PRISCILLA P. COSTES, RICELI C. MENDOZA, ARISTON CALVO, SAMSON L. MOLAO, MANUEL SABUTAN, VILMA GONZALES, RUTH C. MAPANAO, NELSON M. BELGIRA, JESUS ANTONIO G. DERIJE V. UNIVERSITY OF SOUTHERN MINDANAO CONFEDERATION OF INDEPENDENT UNIONS IN THE PUBLIC SECTOR (CIU) ESTHER I. ABADIANO AND OTHER FORTY ONE THOUSAND INDIVIDUAL TEACHERS INTERVENORS ELPIDIO F. FERRER, MARIKINA CITY FEDERATION OF PUBLIC SCHOOL TEACHERS, INC., REPRESENTED BY ITS PRESIDENT ELPIDIO F. FERRER, AND ALL OTHER INDIVIDUAL PUBLIC SCHOOL TEACHERS IN CENTRAL LUZON, NORTHERN LUZON, SOUTHERN TAGALOG, NATIONAL CENTRAL REGION, CARR AND MINDANAO REPRESENTED BY THEIR RESPECTIVE ATTORNEYS-IN-FACT, ATTORNEYS DANTE ILAYA AND VIRGINIA SUAREZ-PINLAC AND ACTION AND SOLIDARITY FOR THE EMPOWERMENT OF TEACHERS (ASSERT), REPRESENTED BY ITS PRESIDENT AMABLE TUIBEIO, ET AL. HARRIS M. SINOLINDING, KALANTONGAN P. AKIL, DAUNDI B. BAKONG, TERESITA C. DE GUZMAN, QUEENIE A. HABIBUN, JOSE T. MAUN, VIVIENLE P. MARAGGUN, SAAVEDRA M. MANTIKAYAN, GIJIT C. PARON, IRWIN R. QUINAIN, DATUMANONG O. TAGITICAN AND HYDIE P. WONG, AND ALL OTHER CONCERNED EMPLOYEES OF THE COTABATO FOUNDATION COLLEGE OF SCIENCE AND TECHNOLOGY (CFCST) V. COTABATO FOUNDATION COLLEGE OF SCIENCE AND TECHNOLOGY AND DEPARTMENT OF BUDGET AND MANAGEMENT FRANCISCA C. CASTRO, DARIO C. VARGAS, MA. DEBBIE M. RESMA, RAMON P. CASIL, TERESITA C. BUSADRE, CRISTINA V. MANALO, SAUL SAN RAMON, ALEXIS R. REBURIANO, ROSALITO D. ROSA, DR. FERNANDO C. JAVIER, DR. ROSEMARIE M. YAGUIE, DR. GIL T. MAGBANUA, AND ALL OTHER CONCERNED PUBLIC SCHOOL TEACHERS OF QUEZON CITY V. DEPARTMENT OF BUDGET AND MANAGEMENT WILMA Q. NOBLEZA, ELEANOR M. CASTRO, JOSE B. BUSTILLO, JR., ABELARDO E. DE GUZMAN, EDWIN F. FABRIQUIER, ET AL. V. DBM SECRETARY ROMULO NERI AND DEPARTMENT OF BUDGET AND MANAGEMENT EVA VALDEZ FERIA, WILHELMINA BALDO, ROSE MARIE L. YCASA, GLORIA G. IGNACIO AND HJI. AKMAD A. ALSAD AND OTHER TWELVE THOUSAND FIVE HUNDRED INDIVIDUAL TEACHERS BUREAU OF PLANT INDUSTRY EMPLOYEES ASSOCIATION, MARY ANN GUERRERO, ET AL.. INTERVENORS. [G.R. NO. 159007] ESTRELLITA C. AMPONIN, JUDITH A. CUDAL, ROMEO A. PAGALAN, MARISSA F. PARIÑAS, AND RAYMOND F. FLORES, ET AL., PETITIONERS, VS. COMMISSION ON AUDIT, GUILERMO N. CARAGUE, IN HIS CAPACITY AS CHAIRMAN, RAUL C. FLORES, IN HIS CAPACITY AS COMMISSIONER, COMMISSION ON AUDIT, AND EMMANUEL M. DALMAN, IN HIS CAPACITY AS COMMISSIONER, COMMISSION ON AUDIT, RESPONDENTS. [G.R. NO. 159029] AUGUSTO R. NIEVES, BONIFACIO H. ATIVO, TARCELA P. DETERA, NILDA G. CIELO, ANTHONY M. BRAVO, MARIA LOURDES G. BARROZO, ANTONIO E. FUENTES, ALFREDO D. DONOR, RICO B. NAVA, SR., DOLORES C. HUIDEM AND ALL THE OTHER CONCERNED EMPLOYEES OF THE SORSOGON STATE COLLEGE, PETITIONERS, VS. DEPARTMENT OF BUDGET AND MANAGEMENT AND HONORABLE SECRETARY EMILIA T. BONCODIN, RESPONDENTS. [G.R. NO. 170084] KAPISANAN NG MGA MANGGAGAWA SA BUREAU OF AGRICULTURAL STATISTICS (KMB), EVELYN C. TIDON, RIPOL O. ABALOS, BEATRIZ L. HUBILLA, MA. CHERYL J. TAJONERA, LOLITA DE HERNANDEZ, FLORA M. MABAMBA, DELILAH G. BASSIG AND ALL CONCERNED INCUMBENT AND RETIRED EMPLOYEES OF THE BUREAU OF AGRICULTURAL STATISTICS, DEPARTMENT OF AGRICULTURE, PETITIONERS, VS. DEPARTMENT OF BUDGET AND MANAGEMENT AND HONORABLE SECRETARY ROMULO NERI***, RESPONDENTS. G.R. NO. 172713 NATIONAL HOUSING AUTHORITY, PETITIONER, VS. EPIFANIO P. RECANA, MERCEDES AMURAO, ERASMO APOSTOL, FLORENDO ASUNCION, FIORELLO JOSEFINA BALTAZAR, ET AL., RESPONDENTS. [G.R. NO. 173119] INSURANCE COMMISSION OFFICERS AND EMPLOYEES, REPRESENTED BY INSURANCE COMMISSION EMPLOYEES WELFARE ASSOCIATION (ICEWA), ET AL., PETITIONERS, VS. DEPARTMENT OF BUDGET AND MANAGEMENT AND/OR HONORABLE SECRETARY ROLANDO G. ANDAYA, JR.,. RESPONDENTS. [G.R. NO. 176477] FIBER INDUSTRY DEVELOPMENT AUTHORITY EMPLOYEES ASSOCIATION (FIDAEA), REMEDIOS V.J. ABGONA, CELERINA T. HILARIO, QUIRINO U. SANTOS, GRACE AURORA F. PASTORES, RHISA V. PEGENIA, ET AL., PETITIONERS, VS. DEPARTMENT OF BUDGET AND MANAGEMENT AND/OR HONORABLE SECRETARY ROLANDO G. ANDAYA, JR.***, RESPONDENTS. [G.R. NO. 177990] BUREAU OF ANIMAL INDUSTRY EMPLOYEES ASSOCIATION (BAIEA), LORY C. BANGALISAN, EDGARDO VINCULADO, LORENZO J. ABARCA, ROLANDO M. VASQUEZ, ALFREDO B. DUCUSIN, ET AL., PETITIONERS, VS. DEPARTMENT OF BUDGET AND MANAGEMENT AND/OR HONORABLE SECRETARY ROLANDO G. ANDAYA, JR.***, RESPONDENTS. [A.M. NO. 06-4-02-SB] RE: REQUEST OF SANDIGANBAYAN FOR AUTHORITY TO USE THEIR SAVINGS TO PAY THEIR COLA DIFFERENTIAL FROM JULY 1, 1989 TO MARCH 16, 1999,

  • [A.M. No. P-07-2355 (formerly A.M. OCA IPI No. 01-7-208- MTCC) : March 19, 2010] OFFICE OF THE COURT ADMINISTRATOR, COMPLAINANT, VS. ATTY. MARY ANN PADUGANAN-PENARANDA, OFFICE OF THE CLERK OF COURT, MUNICIPAL TRIAL COURT IN CITIES (MTCC), CAGAYAN DE ORO, MISAMIS ORIENTAL; AND MS. JOCELYN MEDIANTE, RESPONDENTS.

  • [A.M. No. P-08-2559 (FORMERLY OCA IPI NO. 08-2940-P) : March 19, 2010] RYAN S. PLAZA, CLERK OF COURT, MUNICIPAL TRIAL COURT, ARGAO, CEBU, COMPLAINANT, VS. ATTY. MARCELINA R. AMAMIO, CLERK OF COURT, GENOVEVA R. VASQUEZ, LEGAL RESEARCHER AND FLORAMAY PATALINGHUG, COURT STENOGRAPHER, ALL OF THE REGIONAL TRIAL COURT, BRANCH 26, ARGAO, CEBU, RESPONDENTS.

  • [G.R. No. 181247 : March 19, 2010] PEOPLE OF THE PHILIPPINES, APPELLEE, VS. RICHARD NAPALIT Y DE GUZMAN, APPELLANT.

  • [G.R. No. 172873 : March 19, 2010] PEOPLE OF THE PHILIPPINES, APPELLEE, VS. ROLDAN MORALES Y MIDARASA, APPELLANT.

  • [G.R. No. 172357 : March 19, 2010] PEOPLE OF THE PHILIPPINES, APPELLEE, VS. MARCELO BUSTAMANTE Y ZAPANTA, NEIL BALUYOT Y TABISORA, RICHARD DELOS TRINO Y SARCILLA, HERMINIO JOSE Y MONSON, EDWIN SORIANO Y DELA CRUZ AND ELMER SALVADOR Y JAVALE, APPELLANTS.

  • [A.M. No. RTJ-10-2226 (Formerly A.M. No. 10-1-24-RTC) : March 22, 2010] RE: CASES SUBMITTED FOR DECISION BEFORE HON. MELITON G. EMUSLAN, FORMER JUDGE, REGIONAL TRIAL COURT, BRANCH 47, URDANETA CITY, PANGASINAN.

  • [A.M. No. P-08-2458 (Formerly OCA IPI No. 08-2755-P) : March 22, 2010] CRISOSTOMO M. PLOPINIO, COMPLAINANT, VS. ATTY. LIZA ZABALA-CARIÑO, CLERK OF COURT, REGIONAL TRIAL COURT, BRANCH 29, LIBMANAN, CAMARINES SUR, RESPONDENT.

  • [A.M. No. P-04-1819 (Formerly A.M. No. 04-6-133-MTC) : March 22, 2010] OFFICE OF THE COURT ADMINISTRATOR, COMPLAINANT, VS. MACARIO C. VILLANUEVA, CLERK OF COURT, MUNICIPAL TRIAL COURT, BONGABON, NUEVA ECIJA, RESPONDENT.

  • [G.R. No. 186180 : March 22, 2010] MAGSAYSAY MARITIME CORPORATION AND/OR CRUISE SHIPS CATERING AND SERVICES INTERNATIONAL N.V., PETITIONERS, VS. NATIONAL LABOR RELATIONS COMMISSION (SECOND DIVISION) AND ROMMEL B. CEDOL, RESPONDENTS.

  • [G.R. No. 174835 : March 22, 2010] ANITA REYES-MESUGAS, PETITIONER, VS. ALEJANDRO AQUINO REYES, RESPONDENT.

  • [G.R. No. 175380 : March 22, 2010] GREGORIO ESPINOZA, IN HIS OWN PERSONAL CAPACITY AND AS SURVIVING SPOUSE, AND JO ANNE G. ESPINOZA, HEREIN REPRESENTED BY THEIR ATTORNEY-IN-FACT, BEN SANGIL, PETITIONERS, VS. UNITED OVERSEAS BANK PHILS. (FORMERLY WESTMONT BANK), RESPONDENT.

  • [G.R. No. 174420 : March 22, 2010] MIGUELA SANTUYO, CORAZON ZACARIAS, EUGENIA CINCO, ELIZABETH PERALES, SUSANA BELEDIANO, RUFINA TABINAS, LETICIA L. DELA ROSA, NENITA LINESES, EDITHA DELA RAMA, MARIBEL M. OLIVAR, LOEVEL MALAPAD, FLORENDA M. GONZALO, ELEANOR O. BUEN, EULALIA ABAGAO, LORECA MOCORRO, DIANA MAGDUA, LUZ RAGAY, LYDIA MONTE, CORNELIA BALTAZAR AND DAISY MANGANTE, PETITIONERS, VS. REMERCO GARMENTS MANUFACTURING, INC. AND/OR VICTORIA REYES.[1] RESPONDENTS.

  • [G.R. No. 168289 : March 22, 2010] THE MUNICIPALITY OF HAGONOY, BULACAN, REPRESENTED BY THE HON. FELIX V. OPLE, MUNICIPAL MAYOR, AND FELIX V. OPLE, IN HIS PERSONAL CAPACITY, PETITIONERS, VS. HON. SIMEON P. DUMDUM, JR., IN HIS CAPACITY AS THE PRESIDING JUDGE OF THE REGIONAL TRIAL COURT, BRANCH 7, CEBU CITY; HON. CLERK OF COURT & EX-OFFICIO SHERIFF OF THE REGIONAL TRIAL COURT OF CEBU CITY; HON. CLERK OF COURT & EX-OFFICIO SHERIFF OF THE REGIONAL TRIAL COURT OF BULACAN AND HIS DEPUTIES; AND EMILY ROSE GO KO LIM CHAO, DOING BUSINESS UNDER THE NAME AND STYLE KD SURPLUS, RESPONDENTS.

  • [G.R. No. 167563 : March 22, 2010] COLLEGE OF THE IMMACULATE CONCEPTION, PETITIONER, VS. NATIONAL LABOR RELATIONS COMMISSION AND ATTY. MARIUS F. CARLOS, PH.D., RESPONDENTS.

  • [G.R. No. 161074 : March 22, 2010] MANUEL T. DE GUIA, FOR HIMSELF AND AS ATTORNEY-IN-FACT OF FE DAVIS MARAMBA, RENATO DAVIS, FLORDELIZA D. YEH, JOCELYN D. QUEBLATIN AND BETTY DAVIS, PETITIONERS, VS. HON. PRESIDING JUDGE, REGIONAL TRIAL COURT, BRANCH 12, MALOLOS, BULACAN; SPOUSES TEOFILO R. MORTE, ANGELINA C. VILLARICO; SPOUSES RUPERTO AND MILAGROS VILLARICO; AND DEPUTY SHERIFF BENJAMIN C. HAO, RESPONDENTS.

  • [G.R. No. 191084 : March 25, 2010] JOSELITO R. MENDOZA, PETITIONER, VS. COMMISSION ON ELECTIONS AND ROBERTO M. PAGDANGANAN, RESPONDENTS.

  • [G.R. No. 169207 : March 25, 2010] WPP MARKETING COMMUNICATIONS, INC., JOHN STEEDMAN, MARK WEBSTER, AND NOMINADA LANSANG, PETITIONERS, VS. JOCELYN M. GALERA, RESPONDENT. [G.R. NO. 169239] JOCELYN M. GALERA, PETITIONER, VS. WPP MARKETING COMMUNICATIONS, INC., JOHN STEEDMAN, MARK WEBSTER, AND NOMINADA LANSANG, RESPONDENTS.

  • [G.R. No. 168959 : March 25, 2010] NAPOLEON MAGNO, PETITIONER, VS. GONZALO FRANCISCO AND REGINA VDA. DE LAZARO, RESPONDENTS. D E C I S I O N

  • [G.R. Nos. 167055-56 : March 25, 2010] PRESIDENTIAL COMMISSION ON GOOD GOVERNMENT, PETITIONER, VS. SILANGAN INVESTORS AND MANAGERS, INC. AND SANDIGANBAYAN, RESPONDENTS. [G.R. NO. 170673] PRESIDENTIAL COMMISSION ON GOOD GOVERNMENT, PETITIONER, VS. POLYGON INVESTORS AND MANAGERS, INCORPORATED AND SANDIGANBAYAN, RESPONDENTS.

  • [G.R. No. 172960 : March 26, 2010] MACTAN ELECTRIC COMPANY, INC., PETITIONER, VS. NATIONAL POWER CORPORATION, MACTAN CEBU INTERNATIONAL AIRPORT AUTHORITY AND NATIONAL TRANSMISSION CORPORATION, RESPONDENTS.

  • [A.M. No. MTJ-07-1663 : March 26, 2010] ROLAND ERNEST MARIE JOSE SPELMANS, COMPLAINANT, VS. JUDGE GAYDIFREDO T. OCAMPO, MUNICIPAL TRIAL COURT, POLOMOLOK, SOUTH COTABATO, RESPONDENT.

  • [G.R. No. 190779 : March 26, 2010] ATTY. REYNANTE B. ORCEO, PETITIONER, VS. COMMISSION ON ELECTIONS, RESPONDENT.

  • [G.R. No. 190734 : March 26, 2010] BAI SANDRA S.A. SEMA, PETITIONER, VS. HOUSE OF REPRESENTATIVES ELECTORAL TRIBUNAL AND DIDAGEN P. DILANGALEN, RESPONDENTS.

  • [G.R. No. 186498 : March 26, 2010] PEOPLE OF THE PHILIPPINES, APPELLEE, VS. RONALDO DE GUZMAN Y DANZIL, APPELLANT.

  • [G.R. No. 180523 : March 26, 2010] DOÑA ROSANA REALTY AND DEVELOPMENT CORPORATION AND SY KA KIENG, PETITIONERS, VS. MOLAVE DEVELOPMENT CORPORATION REPRESENTED BY TEOFISTA TINITIGAN, RESPONDENT.

  • [G.R. No. 180471 : March 26, 2010] ALANGILAN REALTY & DEVELOPMENT CORPORATION, PETITIONER, VS. OFFICE OF THE PRESIDENT, REPRESENTED BY ALBERTO ROMULO, AS EXECUTIVE SECRETARY, AND ARTHUR P. AUTEA, AS DEPUTY SECRETARY; AND DEPARTMENT OF AGRARIAN REFORM, RESPONDENTS.

  • [G.R. No. 180384 : March 26, 2010] LAND BANK OF THE PHILIPPINES, PETITIONER, VS. PRESENT: CORAZON M. VILLEGAS, RESPONDENT. [G.R. NO. 180891] LAND BANK OF THE PHILIPPINES, PETITIONER, VS. HEIRS OF CATALINO V. NOEL AND PROCULA P. SY, RESPONDENTS.

  • [G.R. No. 176006 : March 26, 2010] NATIONAL POWER CORPORATION, PETITIONER, VS. PINATUBO COMMERCIAL, REPRESENTED BY ALFREDO A. DY, RESPONDENT.

  • [A.C. No. 5768 : March 26, 2010] ATTY. BONIFACIO T. BARANDON, JR., COMPLAINANT, VS. ATTY. EDWIN Z. FERRER, SR., RESPONDENT.

  • [G.R. No. 169449 : March 26, 2010] TERESITA G. NARVASA, PETITIONER, VS. BENJAMIN A. SANCHEZ, JR.,[1] RESPONDENT.

  • [G.R. No. 158104 : March 26, 2010] ANGELITA DE GUZMAN, PETITIONER, VS. EMILIO A. GONZALEZ III, THEN OFFICER-IN-CHARGE, OFFICE OF THE DEPUTY OMBUDSMAN FOR LUZON, ADORACION A. AGBADA, GRAFT INVESTIGATOR, AND COMMISSION ON AUDIT REGION II CAGAYAN, REPRESENTED BY ERLINDA F. LANGCAY, HON. LEO REYES, PRESIDING JUDGE OF REGIONAL TRIAL COURT OF SANCHEZ MIRA, CAGAYAN, RESPONDENTS.

  • [G.R. No. 160825 : March 26, 2010] VOLTAIRE I. ROVIRA, PETITIONER, VS. HEIRS OF JOSE C. DELESTE, NAMELY JOSEFA L. DELESTE, JOSE RAY L. DELESTE, RAUL HECTOR L. DELESTE AND RUBEN ALEX L. DELESTE, RESPONDENTS.

  • [G.R. No. 159381 : March 26, 2010] DANILO D. ANSALDO, PETITIONER, PEOPLE OF THE PHILIPPINES, RESPONDENT.

  • [G.R. No. 186019 : March 29, 2010] WHITE DIAMOND TRADING CORPORATION AND/OR JERRY UY AND JESSIE UY, PETITIONERS, VS. NATIONAL LABOR RELATIONS COMMISSION, NORLITO ESCOTO, MARY GRACE PASTORIL AND MARIA MYRNA OMELA, RESPONDENTS.

  • [G.R. No. 184809 : March 29, 2010] PEOPLE OF THE PHILIPPINES, PLAINTIFF-APPELLEE, VS. ANTHONY RANTE Y REYES, ACCUSED-APPELLANT.

  • [G.R. No. 184193 : March 29, 2010] SEGUNDO G. DIMARANAN, PETITIONER, VS. HEIRS OF SPOUSES HERMOGENES ARAYATA AND FLAVIANA ARAYATA, RESPONDENTS.

  • [G.R. No. 183926 : March 29, 2010] GENEROSA ALMEDA LATORRE, PETITIONER, VS. LUIS ESTEBAN LATORRE, RESPONDENT.

  • [G.R. No. 183467 : March 29, 2010] EVELYN BARREDO, PETITIONER, VS. PEOPLE OF THE PHILIPPINES, HON. FRANCISCO F. MACLANO, PRESIDING JUDGE, REGIONAL TRIAL COURT OF BUTUAN CITY, BR. 3, AND ATTY. RICARDO GONZALEZ, RESPONDENTS.

  • [G.R. No. 182276 : March 29, 2010] DIONISIO AW A.K.A. TONY GO, PETITIONER, VS. PEOPLE OF THE PHILIPPINES, RESPONDENT.

  • [G.R. No. 181831 : March 29, 2010] PEOPLE OF THE PHILIPPINES, APPELLEE, VS. RODNIE ALMORFE Y SEDENTE AND RYAN ALMORFE Y ALLESTER, APPELLANTS.

  • [G.R. No. 168386 : March 29, 2010] LUCITA A. CANTOJA, PETITIONER, VS. HARRY S. LIM, RESPONDENT.

  • [G.R. No. 153142 : March 29, 2010] CATALINA BALAIS-MABANAG, ASSISTED BY HER HUSBAND, ELEUTERIO MABANAG, PETITIONER, VS. THE REGISTER OF DEEDS OF QUEZON CITY, CONCEPCION D. ALCARAZ, AND RAMONA PATRICIA ALCARAZ, RESPONDENTS.

  • [G.R. No. 162446 : March 29, 2010] ROMANITA CONCHA, BENITA COSICO, DOMINGO GARCIA, ROMEO DE CASTRO, PEDRO CONCHA, CONSTANTINO CONCHA, ROLANDO NAVARRO, ROSALINDA DE TORRES, CANDIDA DE TORRES, RODELO COSICO, TEODOLFO CAPUNO, ANTONIO DE TORRES, MAXIMA CONCHA, GABRIEL CONCHA, IRINEO CONCHA, AND BRAULIO DE TORRES, PETITIONERS, VS. PAULINO RUBIO, SOFIA RUBIO, AMBROCIA BARLETA, SEGUNDO CRISOSTOMO, MILAGROS GAYAPA, LASARO CONCHA, AND LORENSO NAVARRO, RESPONDENTS.

  • [G.R. No. 189078 : March 30, 2010] MAYOR VIRGILIO P. VARIAS, PETITIONER, VS. COMMISSION ON ELECTIONS AND JOSE "JOY" D. PENANO, RESPONDENTS.

  • [G.R. No. 165951 : March 30, 2010] SOLIDBANK CORPORATION, PETITIONER, VS. NATIONAL LABOR RELATIONS COMMISSION; RODOLFO N. BOMBITA, DANILO J. MEDRANO, DONALD F. MAGLEO, RONALD M. PASIMIO, JOSE R. PACHECO, ALFREDO TAN, JUSTICE Z. DEMERRE, SOFIA G. YAP, NICHOLAS DEL ROSARIO, RAMON R. ABASTA, LUIS S. MASTRILL, REYNALDO E. ALLADO, DANILO NERY, GRACIANO M. DEL ROSARIO, GEALDINO M. PARAM, LUCINA D. DE CASTRO, GLORIA MARAYAG, ROLANDO A. ARI�O, BEDELL F. FERRANCULO, MA. BELLA A. PERALTA, DIONILO M. MARFIL, TERESITA E. ANGELES, ZENAIDA Q. CA�ETE, CHERRY KRISTIN C. BAUTISTA, CECILIA S. ABELLA, MARIE ABIGAIL TONGSON, MADEMIOSETTE PRINSIPE, RICARDO APOLINAR, BENJAMIN O. CASTA�EDA, JR., LUIS DEL MORAL, JR., JOSE G. RICAFORTE, JR., PATRICIA LEE, ENRIQUE T. CASTELLVI, RENATO P. MALLARI, ESTRELLA LOPEZ, MOISES ANGELES, ROLANDO CUNDANGAN, CONRADO GALANG, CLARO I. NEPOMUCENO, FLORESITA GOCE, ALBERTO CABALLERO, LEONARDO SANGA, WINIFREDO MARTINEZ, MA. VICTORIA LABORTE, ROBERTO F. MADRID, EVELYN S. SERVIETO, MILAGROS MUJER, GIL CABAÑAS, LILIA CUAN, NORMA V. GO, IRMA M. MANAOIS, WILFREDO B. REYES, TESSIE MATEO, RESURECCION SANTOS, BIENVENIDO M. SILANGIL, GODOFREDO F. DE LEON, NORMAN R. REYES, ALFONSO S. MORALES, JR., MERCEDITA I. MAGSUMBOL, ROSARIO G. UMALI, VICENTA LOPEZ, PRISCILLA F. CRUZ, MA. CARMEN A. YAZON, MARIE EMILLE C. DELA CRUZ, DOROTEA YAP, RUCIA T. PO, ROMEO C. ROSARIO, RUBEN A. FELEBRICO, RUBY ROSA M. CARZA, ROBERTO S. DE GUZMAN, LEONORA T. COMIA, RAMON L. YU, ERLINDA T. CALUMAG, JANE CUA, FILINO G. MARQUEZ, JAIME C. CHAM, FELOMINO V. LEGARDA, JUANITO B. ARCEO, MANUEL B. MANZANO, ROBERTO T. TUALE, SAMUEL Z. ARCILLA, CLEMENTE N. AGCAMARAN, BENJAMINA D. MONCADA, ILDEFENSO F. TAGAYON, CARMELO INAMAC, MARICEL D. SALIRE, RICARDO M. BONDOC, ROLANDO M. HALLIG, ROMEO C. BONDOC, HENRY F. LEE LEONG, FRANCISCA S. ZABALA, RENE G. ALBANA, EDUARDO T. JUAN, MERLIN L. VILLASIS, EDWIN O. CACHO, NICOLAS S. DIAZ, EDUARDO M. LIMBAGA, JESUS P. TREYES, MAXIMO S. MUÑOZ, JR., MAYNARDO B. DYTUCO, AIDA J. PALAFOX, EVANGELINE S. YANZON, DARIO V. ABOGA, MODESTO V. BALTAZAR, ROBERTO L. MAPA, ISAURO A. ARELLANO, MAXIMO D. SUNER, NOMER A. VIDAL, EDUARDO V. ILAGAN, ROMEO D. MENDOZA, FLORO A. BUSTO, FREDDIE L. UYACO, JOE M. LICAYU, YODEL C. MORALES, ALEXANDER V. CABALLERO, HERMIN A. DOLORITO, EDWARD C. YOUNG, MA. TERESA R. LEGASPI, ELMER F. CIERVA, ROMEO MERCADO, HUMBERTO S. RANCO, CONCEPCION S. YADAO, CARLO C. DELA RIARTE, EDWIN R. ERMITA, RAYMUND NIETES, JENNIFER T. ABESAMIS, ARNULFO ALVARES, LUISITO J. ESTEBAN, CONCHITINA C. MESINA, PING CHAN C. YAO, LARIZA V. LLANES, LEONARDO S. AVELINO, JR., JAIME T. ESMERALDA, EDUARDO S. BUENVENTURA, JOSEFINA M. NIEVES, ERMENILDA P. IGNACIO, MA. VICTORIA G. CAPULONG, TERESA C. ANDRES, EVELYN C. DEL ROSARIO, AND CONSOLACION AUREA M. SAURA, RESPONDENTS.

  • [G.R. No. 188882 : March 30, 2010] PHILIPPINE VETERANS BANK, PETITIONER, VS. NATIONAL LABOR RELATIONS COMMISSION (FOURTH DIVISION) AND BENIGNO MARTINEZ,RESPONDENTS.

  • [G.R. No. 181855 : March 30, 2010] FLORDELIZA EMILIO, PETITIONER, VS. BILMA RAPAL, RESPONDENT.

  • [G.R. No. 177983 : March 30, 2010] PEOPLE OF THE PHILIPPINES, PLAINTIFF-APPELLEE, VS. DANTE JADAP, ACCUSED-APPELLANT.

  • [G.R. No. 165878 : March 30, 2010] PRESIDENTIAL COMMISSION ON GOOD GOVERNMENT, PETITIONER, VS. H. E. HEACOCK, INC. AND SANDIGANBAYAN (1ST DIVISION), RESPONDENTS.