Philippine Supreme Court Jurisprudence


Philippine Supreme Court Jurisprudence > Year 2014 > February 2014 Decisions > G.R. No. 175723, February 04, 2014 - THE CITY OF MANILA, REPRESENTED BY MAYOR JOSE L. ATIENZA, JR., AND MS. LIBERTY M. TOLEDO, IN HER CAPACITY AS THE CITY TREASURER OF MANILA, Petitioners, v. HON. CARIDAD H. GRECIA–CUERDO, IN HER CAPACITY AS PRESIDING JUDGE OF THE REGIONAL TRIAL COURT, BRANCH 112, PASAY CITY; SM MART, INC.; SM PRIME HOLDINGS, INC.; STAR APPLIANCES CENTER; SUPERVALUE, INC.; ACE HARDWARE PHILIPPINES, INC.; WATSON PERSONAL CARE STORES, PHILS., INC.; JOLLIMART PHILS., CORP.; SURPLUS MARKETING CORPORATION AND SIGNATURE LINES, Respondents.:




G.R. No. 175723, February 04, 2014 - THE CITY OF MANILA, REPRESENTED BY MAYOR JOSE L. ATIENZA, JR., AND MS. LIBERTY M. TOLEDO, IN HER CAPACITY AS THE CITY TREASURER OF MANILA, Petitioners, v. HON. CARIDAD H. GRECIA–CUERDO, IN HER CAPACITY AS PRESIDING JUDGE OF THE REGIONAL TRIAL COURT, BRANCH 112, PASAY CITY; SM MART, INC.; SM PRIME HOLDINGS, INC.; STAR APPLIANCES CENTER; SUPERVALUE, INC.; ACE HARDWARE PHILIPPINES, INC.; WATSON PERSONAL CARE STORES, PHILS., INC.; JOLLIMART PHILS., CORP.; SURPLUS MARKETING CORPORATION AND SIGNATURE LINES, Respondents.

PHILIPPINE SUPREME COURT DECISIONS

EN BANC

G.R. No. 175723, February 04, 2014

THE CITY OF MANILA, REPRESENTED BY MAYOR JOSE L. ATIENZA, JR., AND MS. LIBERTY M. TOLEDO, IN HER CAPACITY AS THE CITY TREASURER OF MANILA, Petitioners, v. HON. CARIDAD H. GRECIA–CUERDO, IN HER CAPACITY AS PRESIDING JUDGE OF THE REGIONAL TRIAL COURT, BRANCH 112, PASAY CITY; SM MART, INC.; SM PRIME HOLDINGS, INC.; STAR APPLIANCES CENTER; SUPERVALUE, INC.; ACE HARDWARE PHILIPPINES, INC.; WATSON PERSONAL CARE STORES, PHILS., INC.; JOLLIMART PHILS., CORP.; SURPLUS MARKETING CORPORATION AND SIGNATURE LINES, Respondents.

D E C I S I O N

PERALTA, J.:

Before the Court is a special civil action for certiorari under Rule 65 of the Rules of Court seeking to reverse and set aside the Resolutions1 dated April 6, 2006 and November 29, 2006 of the Court of Appeals (CA) in CA–G.R. SP No. 87948.

The antecedents of the case, as summarized by the CA, are as follows:chanRoblesvirtualLawlibrary
The record shows that petitioner City of Manila, through its treasurer, petitioner Liberty Toledo, assessed taxes for the taxable period from January to December 2002 against private respondents SM Mart, Inc., SM Prime Holdings, Inc., Star Appliances Center, Supervalue, Inc., Ace Hardware Philippines, Inc., Watsons Personal Care Stores Phils., Inc., Jollimart Philippines Corp., Surplus Marketing Corp. and Signature Lines. In addition to the taxes purportedly due from private respondents pursuant to Section 14, 15, 16, 17 of the Revised Revenue Code of Manila (RRCM), said assessment covered the local business taxes petitioners were authorized to collect under Section 21 of the same Code. Because payment of the taxes assessed was a precondition for the issuance of their business permits, private respondents were constrained to pay the P 19,316,458.77 assessment under protest.

On January 24, 2004, private respondents filed [with the Regional Trial Court of Pasay City] the complaint denominated as one for “Refund or Recovery of Illegally and/or Erroneously–Collected Local Business Tax, Prohibition with Prayer to Issue TRO and Writ of Preliminary Injunction” which was docketed as Civil Case No. 04–0019–CFM before public respondent’s sala [at Branch 112]. In the amended complaint they filed on February 16, 2004, private respondents alleged that, in relation to Section 21 thereof, Sections 14, 15, 16, 17, 18, 19 and 20 of the RRCM were violative of the limitations and guidelines under Section 143 (h) of Republic Act. No. 7160 [Local Government Code] on double taxation. They further averred that petitioner city’s Ordinance No. 8011 which amended pertinent portions of the RRCM had already been declared to be illegal and unconstitutional by the Department of Justice.2ChanRoblesVirtualawlibrary
In its Order3 dated July 9, 2004, the RTC granted private respondents’ application for a writ of preliminary injunction.

Petitioners filed a Motion for Reconsideration4 but the RTC denied it in its Order5 dated October 15, 2004.

Petitioners then filed a special civil action for certiorari with the CA assailing the July 9, 2004 and October 15, 2004 Orders of the RTC.6

In its Resolution promulgated on April 6, 2006, the CA dismissed petitioners’ petition for certiorari holding that it has no jurisdiction over the said petition. The CA ruled that since appellate jurisdiction over private respondents’ complaint for tax refund, which was filed with the RTC, is vested in the Court of Tax Appeals (CTA), pursuant to its expanded jurisdiction under Republic Act No. 9282 (RA 9282), it follows that a petition for certiorari seeking nullification of an interlocutory order issued in the said case should, likewise, be filed with the CTA.

Petitioners filed a Motion for Reconsideration,7 but the CA denied it in its Resolution dated November 29, 2006.

Hence, the present petition raising the following issues:chanRoblesvirtualLawlibrary
I– Whether or not the Honorable Court of Appeals gravely erred in dismissing the case for lack of jurisdiction.

II– Whether or not the Honorable Regional Trial Court gravely abuse[d] its discretion amounting to lack or excess of jurisdiction in enjoining by issuing a Writ of Injunction the petitioners[,] their agents and/or authorized representatives from implementing Section 21 of the Revised Revenue Code of Manila, as amended, against private respondents.

III– Whether or not the Honorable Regional Trial Court gravely abuse[d] its discretion amounting to lack or excess of jurisdiction in issuing the Writ of Injunction despite failure of private respondents to make a written claim for tax credit or refund with the City Treasurer of Manila.

IV– Whether or not the Honorable Regional Trial Court gravely abuse[d] its discretion amounting to lack or excess of jurisdiction considering that under Section 21 of the Manila Revenue Code, as amended, they are mere collecting agents of the City Government.

V– Whether or not the Honorable Regional Trial Court gravely abuse[d] its discretion amounting to lack or excess of jurisdiction in issuing the Writ of Injunction because petitioner City of Manila and its constituents would result to greater damage and prejudice thereof. (sic)
8ChanRoblesVirtualawlibrary
Without first resolving the above issues, this Court finds that the instant petition should be denied for being moot and academic.

U pon perusal of the original records of the instant case, this Court discovered that a Decision9 in the main case had already been rendered by the RTC on August 13, 2007, the dispositive portion of which reads as follows:chanRoblesvirtualLawlibrary
WHEREFORE, in view of the foregoing, this Court hereby renders JUDGMENT in favor of the plaintiff and against the defendant to grant a tax refund or credit for taxes paid pursuant to Section 21 of the Revenue Code of the City of Manila as amended for the year 2002 in the following amounts:chanRoblesvirtualLawlibrary
To plaintiff SM Mart, Inc.
P 11,462,525.02
 
To plaintiff SM Prime Holdings, Inc.
3,118,104.63
 
To plaintiff Star Appliances Center
2,152,316.54
 
To plaintiff Supervalue, Inc.
1,362,750.34
 
To plaintiff Ace Hardware Phils., Inc.
419,689.04
 
To plaintiff Watsons Personal Care Health Stores Phils., Inc.
231,453.62
 
To plaintiff Jollimart Phils., Corp.
140,908.54
 
To plaintiff Surplus Marketing Corp.
220,204.70
 
To plaintiff Signature Mktg. Corp.
94,906.34
 
       
TOTAL:  
P 19,316,458.77
 
Defendants are further enjoined from collecting taxes under Section 21, Revenue Code of Manila from herein plaintiff.

SO ORDERED.10ChanRoblesVirtualawlibrary
The parties did not inform the Court but based on the records, the above Decision had already become final and executory per the Certificate of Finality11 issued by the same trial court on October 20, 2008. In fact, a Writ of Execution12 was issued by the RTC on November 25, 2009.

In view of the foregoing, it clearly appears that the issues raised in the present petition, which merely involve the incident on the preliminary injunction issued by the RTC, have already become moot and academic considering that the trial court, in its decision on the merits in the main case, has already ruled in favor of respondents and that the same decision is now final and executory. Well entrenched is the rule that where the issues have become moot and academic, there is no justiciable controversy, thereby rendering the resolution of the same of no practical use or value.13

In any case , the Court finds it necessary to resolve the issue on jurisdiction raised by petitioners owing to its significance and for future guidance of both bench and bar. It is a settled principle that courts will decide a question otherwise moot and academic if it is capable of repetition, yet evading review.14

However, before proceeding, to resolve the question on jurisdiction, the Court deems it proper to likewise address a procedural error which petitioners committed.

Petitioners availed of the wrong remedy when they filed the instant special civil action for certiorari under Rule 65 of the Rules of Court in assailing the Resolutions of the CA which dismissed their petition filed with the said court and their motion for reconsideration of such dismissal. There is no dispute that the assailed Resolutions of the CA are in the nature of a final order as they disposed of the petition completely. It is settled that in cases where an assailed judgment or order is considered final, the remedy of the aggrieved party is appeal. Hence, in the instant case, petitioner should have filed a petition for review on certiorari under Rule 45, which is a continuation of the appellate process over the original case.15

Petitioners should be reminded of the equally–settled rule that a special civil action for certiorari under Rule 65 is an original or independent action based on grave abuse of discretion amounting to lack or excess of jurisdiction and it will lie only if there is no appeal or any other plain, speedy, and adequate remedy in the ordinary course of law.16 As such, it cannot be a substitute for a lost appeal.17

Nonetheless, in accordance with the liberal spirit pervading the Rules of Court and in the interest of substantial justice, this Court has, before, treated a petition for certiorari as a petition for review on certiorari, particularly (1) if the petition for certiorari was filed within the reglementary period within which to file a petition for review on certiorari; (2) when errors of judgment are averred; and (3) when there is sufficient reason to justify the relaxation of the rules.18 Considering that the present petition was filed within the 15–day reglementary period for filing a petition for review on certiorari under Rule 45, that an error of judgment is averred, and because of the significance of the issue on jurisdiction, the Court deems it proper and justified to relax the rules and, thus, treat the instant petition for certiorari as a petition for review on certiorari.

Having disposed of the procedural aspect, we now turn to the central issue in this case. The basic question posed before this Court is whether or not the CTA has jurisdiction over a special civil action for certiorari assailing an interlocutory order issued by the RTC in a local tax case.

This Court rules in the affirmative.

On June 16, 1954, Congress enacted Republic Act No. 1125 (RA 1125) creating the CTA and giving to the said court jurisdiction over the following:chanRoblesvirtualLawlibrary
(1) Decisions of the Collector of Internal Revenue in cases involving disputed assessments, refunds of internal revenue taxes, fees or other charges, penalties imposed in relation thereto, or other matters arising under the National Internal Revenue Code or other law or part of law administered by the Bureau of Internal Revenue;

(2) Decisions of the Commissioner of Customs in cases involving liability for customs duties, fees or other money charges; seizure, detention or release of property affected fines, forfeitures or other penalties imposed in relation thereto; or other matters arising under the Customs Law or other law or part of law administered by the Bureau of Customs; and

(3) Decisions of provincial or City Boards of Assessment Appeals in cases involving the assessment and taxation of real property or other matters arising under the Assessment Law, including rules and regulations relative thereto.
On March 30, 2004, the Legislature passed into law Republic Act No. 9282 (RA 9282) amending RA 1125 by expanding the jurisdiction of the CTA, enlarging its membership and elevating its rank to the level of a collegiate court with special jurisdiction. Pertinent portions of the amendatory act provides thus:chanRoblesvirtualLawlibrary
Sec. 7. Jurisdiction. – The CTA shall exercise:chanRoblesvirtualLawlibrary
a. Exclusive appellate jurisdiction to review by appeal, as herein provided:chanRoblesvirtualLawlibrary
1. Decisions of the Commissioner of Internal Revenue in cases involving disputed assessments, refunds of internal revenue taxes, fees or other charges, penalties in relation thereto, or other matters arising under the National Internal Revenue or other laws administered by the Bureau of Internal Revenue;

2. Inaction by the Commissioner of Internal Revenue in cases involving disputed assessments, refunds of internal revenue taxes, fees or other charges, penalties in relations thereto, or other matters arising under the National Internal Revenue Code or other laws administered by the Bureau of Internal Revenue, where the National Internal Revenue Code provides a specific period of action, in which case the inaction shall be deemed a denial;

3. Decisions, orders or resolutions of the Regional Trial Courts in local tax cases originally decided or resolved by them in the exercise of their original or appellate jurisdiction;

4. Decisions of the Commissioner of Customs in cases involving liability for customs duties, fees or other money charges, seizure, detention or release of property affected, fines, forfeitures or other penalties in relation thereto, or other matters arising under the Customs Law or other laws administered by the Bureau of Customs;

5. Decisions of the Central Board of Assessment Appeals in the exercise of its appellate jurisdiction over cases involving the assessment and taxation of real property originally decided by the provincial or city board of assessment appeals;

6. Decisions of the Secretary of Finance on customs cases elevated to him automatically for review from decisions of the Commissioner of Customs which are adverse to the Government under Section 2315 of the Tariff and Customs Code;

7. Decisions of the Secretary of Trade and Industry, in the case of nonagricultural product, commodity or article, and the Secretary of Agriculture in the case of agricultural product, commodity or article, involving dumping and countervailing duties under Section 301 and 302, respectively, of the Tariff and Customs Code, and safeguard measures under Republic Act No. 8800, where either party may appeal the decision to impose or not to impose said duties.
b. Jurisdiction over cases involving criminal offenses as herein provided:chanRoblesvirtualLawlibrary
1. Exclusive original jurisdiction over all criminal offenses arising from violations of the National Internal Revenue Code or Tariff and Customs Code and other laws administered by the Bureau of Internal Revenue or the Bureau of Customs: Provided, however, That offenses or felonies mentioned in this paragraph where the principal amount of taxes and fees, exclusive of charges and penalties, claimed is less than One million pesos ( P 1,000,000.00) or where there is no specified amount claimed shall be tried by the regular Courts and the jurisdiction of the CTA shall be appellate. Any provision of law or the Rules of Court to the contrary notwithstanding, the criminal action and the corresponding civil action for the recovery of civil liability for taxes and penalties shall at all times be simultaneously instituted with, and jointly determined in the same proceeding by the CTA, the filing of the criminal action being deemed to necessarily carry with it the filing of the civil action, and no right to reserve the filing of such civil action separately from the criminal action will be recognized.

2. Exclusive appellate jurisdiction in criminal offenses:

a. Over appeals from the judgments, resolutions or orders of the Regional Trial Courts in tax cases originally decided by them, in their respected territorial jurisdiction.

b. Over petitions for review of the judgments, resolutions or orders of the Regional Trial Courts in the exercise of their appellate jurisdiction over tax cases originally decided by the Metropolitan Trial Courts, Municipal Trial Courts and Municipal Circuit Trial Courts in their respective jurisdiction.

c. Jurisdiction over tax collection cases as herein provided:

1. Exclusive original jurisdiction in tax collection cases involving final and executory assessments for taxes, fees, charges and penalties: Provides, however, that collection cases where the principal amount of taxes and fees, exclusive of charges and penalties, claimed is less than One million pesos ( P 1,000,000.00) shall be tried by the proper Municipal Trial Court, Metropolitan Trial Court and Regional Trial Court.

2. Exclusive appellate jurisdiction in tax collection cases:chanRoblesvirtualLawlibrary
a. Over appeals from the judgments, resolutions or orders of the Regional Trial Courts in tax collection cases originally decided by them, in their respective territorial jurisdiction.

b. Over petitions for review of the judgments, resolutions or orders of the Regional Trial Courts in the Exercise of their appellate jurisdiction over tax collection cases originally decided by the Metropolitan Trial Courts, Municipal Trial Courts and Municipal Circuit Trial Courts, in their respective jurisdiction.19ChanRoblesVirtualawlibrary
A perusal of the above provisions would show that, while it is clearly stated that the CTA has exclusive appellate jurisdiction over decisions, orders or resolutions of the RTCs in local tax cases originally decided or resolved by them in the exercise of their original or appellate jurisdiction,there is no categorical statement under RA 1125 as well as the amendatory RA 9282, which provides that the CTA has jurisdiction over petitions for certiorari assailing interlocutory orders issued by the RTC in local tax cases filed before it.

The prevailing doctrine is that the authority to issue writs of certiorari involves the exercise of original jurisdiction which must be expressly conferred by the Constitution or by law and cannot be implied from the mere

existence of appellate jurisdiction.20 Thus, in the cases of Pimentel v. COMELEC,21Garcia v. De Jesus,22Veloria v. COMELEC,23Department of Agrarian Reform Adjudication Board v. Lubrica,24 and Garcia v. Sandiganbayan,25 this Court has ruled against the jurisdiction of courts or tribunals over petitions for certiorari on the ground that there is no law which expressly gives these tribunals such power.26 It must be observed, however, that with the exception of Garcia v. Sandiganbayan,27 these rulings pertain not to regular courts but to tribunals exercising quasi–judicial powers. With respect to the Sandiganbayan, Republic Act No. 824928 now provides that the special criminal court has exclusive original jurisdiction over petitions for the issuance of the writs of mandamus, prohibition, certiorari,habeas corpus, injunctions, and other ancillary writs and processes in aid of its appellate jurisdiction.

In the same manner, Section 5 (1), Article VIII of the 1987 Constitution grants power to the Supreme Court, in the exercise of its original jurisdiction, to issue writs of certiorari, prohibition and mandamus. With respect to the Court of Appeals, Section 9 (1) of Batas Pambansa Blg. 129 (BP 129) gives the appellate court, also in the exercise of its original jurisdiction, the power to issue, among others, a writ of certiorari,whether or not in aid of its appellate jurisdiction. As to Regional Trial Courts, the power to issue a writ of certiorari, in the exercise of their original jurisdiction, is provided under Section 21 of BP 129.

The foregoing notwithstanding, while there is no express grant of such power, with respect to the CTA, Section 1, Article VIII of the 1987 Constitution provides, nonetheless, that judicial power shall be vested in one Supreme Court and in such lower courts as may be established by law and that judicial power includes the duty of the courts of justice to settle actual controversies involving rights which are legally demandable and enforceable, and to determine whether or not there has been a grave abuse of discretion amounting to lack or excess of jurisdiction on the part of any branch or instrumentality of the Government.

On the strength of the above constitutional provisions, it can be fairly interpreted that the power of the CTA includes that of determining whether or not there has been grave abuse of discretion amounting to lack or excess of jurisdiction on the part of the RTC in issuing an interlocutory order in cases falling within the exclusive appellate jurisdiction of the tax court. It, thus, follows that the CTA, by constitutional mandate, is vested with jurisdiction to issue writs of certiorari in these cases.

Indeed, in order for any appellate court to effectively exercise its appellate jurisdiction, it must have the authority to issue, among others, a writ of certiorari. In transferring exclusive jurisdiction over appealed tax cases to the CTA, it can reasonably be assumed that the law intended to transfer also such power as is deemed necessary, if not indispensable, in aid of such appellate jurisdiction. There is no perceivable reason why the transfer should only be considered as partial, not total.

Consistent with the above pronouncement, this Court has held as early as the case of J.M. Tuason & Co., Inc. v. Jaramillo, et al.29 that “if a case may be appealed to a particular court or judicial tribunal or body, then said court or judicial tribunal or body has jurisdiction to issue the extraordinary writ of certiorari, in aid of its appellate jurisdiction.”30 This principle was affirmed in De Jesus v. Court of Appeals,31 where the Court stated that “a court may issue a writ of certiorari in aid of its appellate jurisdiction if said court has jurisdiction to review, by appeal or writ of error, the final orders or decisions of the lower court.”32 The rulings in J.M. Tuason and De Jesus were reiterated in the more recent cases of Galang, Jr. v. Geronimo33 and Bulilis v. Nuez.34

Furthermore, Section 6, Rule 135 of the present Rules of Court provides that when by law, jurisdiction is conferred on a court or judicial officer, all auxiliary writs, processes and other means necessary to carry it into effect may be employed by such court or officer.

If this Court were to sustain petitioners’ contention that jurisdiction over their certiorari petition lies with the CA, this Court would be confirming the exercise by two judicial bodies, the CA and the CTA, of jurisdiction over basically the same subject matter – precisely the split–jurisdiction situation which is anathema to the orderly administration of justice.35 The Court cannot accept that such was the legislative motive, especially considering that the law expressly confers on the CTA, the tribunal with the specialized competence over tax and tariff matters, the role of judicial review over local tax cases without mention of any other court that may exercise such power. Thus, the Court agrees with the ruling of the CA that since appellate jurisdiction over private respondents’ complaint for tax refund is vested in the CTA, it follows that a petition for certiorari seeking nullification of an interlocutory order issued in the said case should, likewise, be filed with the same court. To rule otherwise would lead to an absurd situation where one court decides an appeal in the main case while another court rules on an incident in the very same case.

Stated differently, it would be somewhat incongruent with the pronounced judicial abhorrence to split jurisdiction to conclude that the intention of the law is to divide the authority over a local tax case filed with the RTC by giving to the CA or this Court jurisdiction to issue a writ of certiorari against interlocutory orders of the RTC but giving to the CTA the jurisdiction over the appeal from the decision of the trial court in the same case. It is more in consonance with logic and legal soundness to conclude that the grant of appellate jurisdiction to the CTA over tax cases filed in and decided by the RTC carries with it the power to issue a writ of certiorari when necessary in aid of such appellate jurisdiction. The supervisory power or jurisdiction of the CTA to issue a writ of certiorari in aid of its appellate jurisdiction should co–exist with, and be a complement to, its appellate jurisdiction to review, by appeal, the final orders and decisions of the RTC, in order to have complete supervision over the acts of the latter.36

A grant of appellate jurisdiction implies that there is included in it the power necessary to exercise it effectively, to make all orders that will preserve the subject of the action, and to give effect to the final determination of the appeal. It carries with it the power to protect that jurisdiction and to make the decisions of the court thereunder effective. The court, in aid of its appellate jurisdiction, has authority to control all auxiliary and incidental matters necessary to the efficient and proper exercise of that jurisdiction. For this purpose, it may, when necessary, prohibit or restrain the performance of any act which might interfere with the proper exercise of its rightful jurisdiction in cases pending before it.37

Lastly, it would not be amiss to point out that a court which is endowed with a particular jurisdiction should have powers which are necessary to enable it to act effectively within such jurisdiction. These should be regarded as powers which are inherent in its jurisdiction and the court must possess them in order to enforce its rules of practice and to suppress any abuses of its process and to defeat any attempted thwarting of such process.

In this regard, Section 1 of RA 9282 states that the CTA shall be of the same level as the CA and shall possess all the inherent powers of a court of justice.

Indeed, courts possess certain inherent powers which may be said to be implied from a general grant of jurisdiction, in addition to those expressly conferred on them. These inherent powers are such powers as are necessary for the ordinary and efficient exercise of jurisdiction; or are essential to the existence, dignity and functions of the courts, as well as to the due administration of justice; or are directly appropriate, convenient and suitable to the execution of their granted powers; and include the power to maintain the court’s jurisdiction and render it effective in behalf of the litigants.38

Thus, this Court has held that “while a court may be expressly granted the incidental powers necessary to effectuate its jurisdiction, a grant of jurisdiction, in the absence of prohibitive legislation, implies the necessary and usual incidental powers essential to effectuate it, and, subject to existing laws and constitutional provisions, every regularly constituted court has power to do all things that are reasonably necessary for the administration of justice within the scope of its jurisdiction and for the enforcement of its judgments and mandates.”39 Hence, demands, matters or questions ancillary or incidental to, or growing out of, the main action, and coming within the above principles, may be taken cognizance of by the court and determined, since such jurisdiction is in aid of its authority over the principal matter, even though the court may thus be called on to consider and decide matters which, as original causes of action, would not be within its cognizance.40

Based on the foregoing disquisitions, it can be reasonably concluded that the authority of the CTA to take cognizance of petitions for certiorari questioning interlocutory orders issued by the RTC in a local tax case is included in the powers granted by the Constitution as well as inherent in the exercise of its appellate jurisdiction.

Finally, it would bear to point out that this Court is not abandoning the rule that, insofar as quasi–judicial tribunals are concerned, the authority to issue writs of certiorari must still be expressly conferred by the Constitution or by law and cannot be implied from the mere existence of their appellate jurisdiction. This doctrine remains as it applies only to quasi–judicial bodies.

WHEREFORE, the petition is DENIED.ChanRoblesVirtualawlibrary

SO ORDERED.

Sereno, C.J., Carpio, Velasco, Jr., Leonardo–De Castro, Brion, Bersamin, Abad, Villarama, Jr., Perez, Mendoza, Reyes, Perlas–Bernabe, and Leonen, JJ., concur.

Del Castillo, J., no part.


Endnotes:


1 Penned by Associate Justice Rebecca de Guia–Salvador, with Associate Justices Ruben T. Reyes (now a retired member of this Court) and Aurora Santiago–Lagman, concurring; Annexes “A” and “B,” rollo, pp. 43–48; 49–51.

2Rollo, p. 44. (Italics and emphasis in the original; citations omitted)

3 Records, vol. II, pp. 476–480.

4Id. at 481–490.

5Id. at 513.

6 CA rollo, pp. 2–31.

7Id. at 321–326.

8Rollo, p. 20. (Emphasis in the original)

9 Records, vol. II, pp. 761–762.

10Id. at 762. (Emphasis in the original)

11Id. at 822.

12Id. at 837.

13Garcia v. COMELEC, 328 Phil. 288, 292 (1996).

14Caneland Sugar Corporation v. Alon, G.R. No. 142896, September 12, 2007, 533 SCRA 28, 33.

15Republic of the Philippines, represented by Abusama M. Alid, Officer–in–Charge, Department of Agriculture–Regional Field Unit XII (DA–RFU–XII) v. Abdulwahab A. Bayao, et al., G.R. No. 179492, June 5, 2013.

16Mendez v. Court of Appeals, G.R. No. 174937, June 13, 2012, 672 SCRA 200, 207.

17Id.

18Tagle v. Equitable PCI Bank, G.R. No. 172299, April 22, 2008, 552 SCRA 424, 444, citing Oaminal v. Castillo, 459 Phil. 542, 556 (2003); Republic v. Court of Appeals, 379 Phil. 92, 98 (2000); Delsan Transport Lines, Inc. v. Court of Appeals, 335 Phil. 1066, 1075 (1997); Banco Filipino Savings and Mortgage Bank v. Court of Appeals, 389 Phil. 644, 655 (2000).

19Emphasis supplied.

20Department of Agrarian Reform Adjudication Board v. Lubrica, 497 Phil. 313, 322 (2005); Veloria v. COMELEC, G.R. No. 94771, July 29, 1992, 211 SCRA 907, 915.

21 189 Phil. 581 (1980).

22 G.R. Nos. 88158 and 97108–09, March 4, 1992, 206 SCRA 779.

23Supra note 20.

24Supra note 20.

25 G.R. No. 114135, October 7, 1994, 237 SCRA 552.

26Department of Agrarian Reform Adjudication Board v. Lubrica, supra note 20; Veloria v. COMELEC, supra note 20; Garcia v. Sandiganbayan, id. at 563–564; Garcia v. De Jesus, supra note 22, at 787–788; Pimentel v. COMELEC, supra note 21, at 587.

27Supra note 25.

28 An Act Further Defining the Jurisdiction of the Sandiganbayan, Amending for the Purpose Presidential Decree No. 1606, As Amended, Providing Funds Therefor, And for Other Purposes.

29 118 Phil. 1022 (1963).

30J. M. Tuason & Co., Inc. v. Jaramillo, et al., supra, at 1026.

31 G.R. No. 101630, August 24, 1992, 212 SCRA 823.

32De Jesus v. Court of Appeals, supra, at 827–828.

33 G.R. No. 192793, February 22, 2011, 643 SCRA 631, 635–636.

34 G.R. No. 195953, August 9, 2011, 655 SCRA 241, 246–247.

35Southern Cross Cement Corporation v. Philippine Cement Manufacturers Corp., 478 Phil. 85, 125 (2004).

36Breslin v. Luzon Stevedoring Company, 84 Phil. 618, 623 (1949).

37 4 Am Jur 2d, Appeal and Error, §5, p. 536; 2 Am Jur, Appeal and Error, §9, 850.

38Santiago v. Vasquez, G.R. Nos. 99289–90, January 27, 1993, 217 SCRA 633, 648.

39Treasurer–Assessor v. University of the Philippines, 148 Phil. 526, 539 (1971); Amalgamated Laborers’ Association v. Court of Industrial Relations, 131 Phil. 374, 380 (1968); Philippine Airlines Employees’ Association v. Philippine Airlines, Inc., 120 Phil. 383, 390 (1964). (Citations omitted).

40Id.



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  • G.R. No. 189833, February 05, 2014 - PEOPLE OF THE PHILIPPINES, Plaintiff–Appellee, v. JAVIER MORILLA Y AVELLANO, Accused–Appellant.

  • G.R. No. 194105, February 05, 2014 - COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. TEAM SUAL CORPORATION (FORMERLY MIRANT SUAL CORPORATION), Respondent.

  • A.M. No. P–11–2903 [Formerly A.M. OCA IPI No. 09–2181–MTJ], February 05, 2014 - ANGELITO R. MARQUEZ, EDUARDO R. MARQUEZ, CRISTINA M. OCAMPO, CARMEN MARQUEZ–ROSAS, HEIRS OF ERNESTO MARQUEZ, RENATO R. MARQUEZ, ALFREDO R. MARQUEZ, FRED EVANGELISTA, JOSE MACALINO, SANTIAGO MARQUEZ, SPOUSES FREDDIE AND JOCELYN FACUNLA, SPOUSES RODRIGO AND VIRGINIA MAZON, SPOUSES ALFONSO AND LEONILA CASCO, SPOUSES BENJAMIN AND PRISCILLA BUENAVIDES, EDUARDO FACUNLA, AND ALICIA A. VILLANUEVA, Complainants, v. JUDGE VENANCIO M. OVEJERA IN HIS CAPACITY AS PRESIDING JUDGE OF MUNICIPAL TRIAL COURT OF PANIQUI, TARLAC, AND SHERIFF IV LOURDES E. COLLADO, REGIONAL TRIAL COURT, BRANCH 67, PANIQUI, TARLAC, Respondents.

  • G.R. No. 189248, February 05, 2014 - TEODORO S. TEODORO (DECEASED), SUBSTITUTED BY HIS HEIRS/SONS NELSON TEODORO AND ROLANDO TEODORO, Petitioners, v. DANILO ESPINO, ROSARIO SANTIAGO, JULIANA CASTILLO, PAULINA LITAO, RAQUEL RODRIGUEZ, RUFINA DELA CRUZ, AND LEONILA CRUZ, Respondents.

  • G.R. No. 195525, February 05, 2014 - PEOPLE OF THE PHILIPPINES, Plaintiff–Appellee, v. WILFREDO GUNDA ALIAS FRED, Accused–Appellant.

  • G.R. No. 173386, February 11, 2014 - DEPARTMENT OF AGRARIAN REFORM, NOW REPRESENTED BY OIC–SEC. NASSER PANGANDAMAN, Petitioner, v. TRINIDAD VALLEY REALTY & DEVELOPMENT CORPORATION, FRANNIE GREENMEADOWS PASTURES, INC., ISABEL GREENLAND AGRI–BASED RESOURCES, INC., ISABEL GREENMEADOWS QUALITY PRODUCTS, INC., ERNESTO BARICUATRO,CLAUDIO VILLO AND EFREN NUEVO, Respondents.; G.R. No. 174162 - GRACE B. FUA, IN HER CAPACITY AS THE PROVINCIAL AGRARIAN REFORM OFFICER OF NEGROS ORIENTAL, JOSELIDO S. DAYOHA, JESUS S. DAYOHA AND RODRIGO S. LICANDA, Petitioners, v. TRINIDAD VALLEY REALTY AND DEVELOPMENT CORPORATION, FRANNIE GREENMEADOWS PASTURES, INC., ISABEL GREENLAND AGRI–BASED RESOURCES, INC., ISABEL EVERGREEN PLANTATIONS INC., MICHELLE FARMS, INC. ISABEL GREENMEADOWS QUALITY PRODUCTS, INC., ERNESTO BARICU A TRO, CLAUDIO VILLO AND EFREN NUEVO, Respondents.; G.R. No. 183191 - TRINIDAD VALLEY REALTY & DEVELOPMENT CORPORATION, FRANNIE GREENMEADOWS PASTURES, INC., ISABEL GREENLAND AGRI–BASED RESOURCES, INC., ISABEL GREENMEADOWS QUALITY PRODUCTS, INC., ERNESTO BARICUATRO, CLAUDIO VILLO AND EFREN NUEVO, Petitioners, v. THE REPUBLIC OF THE PHILIPPINES AND THE LAND REGISTRATION AUTHORITY, Respondents.

  • G.R. No. 205956, February 12, 2014 - P/SUPT. HANSEL M. MARANTAN, Petitioner, v. ATTY. JOSE MANUEL DIOKNO AND MONIQUE CU–UNJIENG LA’O, Respondents.

  • G.R. No. 179597, February 03, 2014 - IGLESIA FILIPINA INDEPENDIENTE, Petitioner, v. HEIRS OF BERNARDINO TAEZA, Respondents.

  • G.R. No. 171590, February 12, 2014 - BIGNAY EX–IM PHILIPPINES, INC., Petitioner, v. UNION BANK OF THE PHILIPPINES,Respondent.; G.R. No. 171598 - UNION BANK OF THE PHILIPPINES, Petitioner, v. BIGNAY EX–IM PHILIPPINES, INC., Respondent.

  • G.R. No. 200915, February 12, 2014 - PEOPLE OF THE PHILIPPINES, Appellee, v. MERLITA PALOMARES Y COSTUNA, Appellant.

  • G.R. No. 184360 & 184361, February 19, 2014 - SILICON PHILIPPINES, INC., (FORMERLY INTEL PHILIPPINES MANUFACTURING, INC.), Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.; G.R. No. 184384 - COMMISSIONER OF INTERNAL REVENUE, PETITIONER, VS, SILICON PHILIPPINES, INC., (FORMERLY INTEL PHILIPPINES MANUFACTURING, INC.), Respondent.

  • G.R. No. 190621, February 10, 2014 - PEOPLE OF THE PHILIPPINES, Plaintiff–Appellee, v. GLENN SALVADOR Y BALVERDE, AND DORY ANN PARCON Y DEL ROSARIO, ACCUSED, GLENN SALVADOR Y BALVERDE, Accused–Appellant.

  • G.R. No. 200575, February 05, 2014 - INTEL TECHNOLOGY PHILIPPINES, INC., Petitioner, v. NATIONAL LABOR RELATIONS COMMISSION AND JEREMIAS CABILES, Respondents.

  • G.R. No. 185145, February 05, 2014 - SPOUSES VICENTE AFULUGENCIA AND LETICIA AFULUGENCIA, Petitioners, v. METROPOLITAN BANK & TRUST CO. AND EMMANUEL L. ORTEGA, CLERK OF COURT, REGIONAL TRIAL COURT AND EX–OFFICIO SHERIFF, PROVINCE OF BULACAN, Respondents.

  • G.R. No. 201298, February 05, 2014 - RAUL C. COSARE, Petitioner, v. BROADCOM ASIA, INC. AND DANTE AREVALO, Respondents.

  • G.R. No. 184318, February 12, 2014 - ANTONIO E. UNICA, Petitioner, v. ANSCOR SWIRE SHIP MANAGEMENT CORPORATION, Respondent.

  • G.R. No. 189538, February 10, 2014 - REPUBLIC OF THE PHILIPPINES, Petitioner, v. MERLINDA L. OLAYBAR, Respondent.

  • G.R. No. 197307, February 26, 2014 - FLOR GUPILAN–AGUILAR AND HONORE R. HERNANDEZ, Petitioners, v. OFFICE OF THE OMBUDSMAN, REPRESENTED BY HON. SIMEON V. MARCELO; AND PNP–CIDG, REPRESENTED BY DIR. EDUARDO MATILLANO, Respondents.

  • G.R. No. 209185, February 25, 2014 - MARC DOUGLAS IV C. CAGAS, Petitioner, v. COMMISSION ON ELECTIONS, REPRESENTED BY ITS CHAIRMAN, ATTY. SIXTO BRILLANTES, JR., AND THE PROVINCIAL ELECTION OFFICER OF DAVAO DEL SUR, REPRESENTED BY ATTY. MA. FEBES BARLAAN, Respondents.

  • G.R. No. 204429, February 18, 2014 - SMART COMMUNICATIONS, INC., Petitioner, v. MUNICIPALITY OF MALVAR, BATANGAS, Respondent.

  • G.R. No. 203947, February 26, 2014 - RUFA A. RUBIO, BARTOLOME BANTOTO, LEON ALAGADMO, RODRIGO DELICTA, AND ADRIANO ALABATA, Petitioners, v. LOURDES ALABATA, Respondent.

  • A.M. No. CA–14–28–P [Formerly OCA IPI No. 13–208–CA–P], February 11, 2014 - ANACLETO O. VILLAHERMOSA, SR. AND JULETO D. VILLAHERMOSA, Complainants, v. VICTOR M. SARCIA, EXECUTIVE ASSISTANT IV AND EFREN R. RIVAMONTE, UTILITY WORKER, BOTH FROM THE COURT OF APPEALS, MANILA, Respondents.

  • G.R. NO. 185838, February 10, 2014 - RICARDO V. QUINTOS, Petitioner, v. DEPARTMENT OF AGRARIAN REFORM ADJUDICATION BOARD AND KANLURANG MINDORO FARMER’S COOPERATIVE, INC., Respondents.

  • G.R. No. 190632, February 26, 2014 - PEOPLE OF THE PHILIPPINES, Plaintiff–Appellee, v. MANOLITO LUCENA Y VELASQUEZ, ALIAS “MACHETE,” Accused–Appellant.

  • G.R. No. 203161, February 26, 2014 - MARTIN K. AYUNGO, Petitioner, v. BEAMKO SHIPMANAGEMENT CORPORATION, EAGLE MARITIME RAK FZE, AND JUANITO G. SALVATIERRA, JR., Respondents.

  • G.R. No. 206248, February 18, 2014 - GRACE M. GRANDE, Petitioner, v. PATRICIO T. ANTONIO, Respondent.

  • G.R. No. 188497, February 19, 2014 - COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. PILIPINAS SHELL PETROLEUM CORPORATION, Respondent.

  • G.R. No. 176830, February 11, 2014 - SATURNINO C. OCAMPO, Petitioner, v. HON. EPHREM S. ABANDO, IN HIS CAPACITY AS PRESIDING JUDGE OF THE REGIONAL TRIAL COURT OF HILONGOS, LEYTE, BRANCH 18, CESAR M. MERIN, IN HIS CAPACITY AS APPROVING PROSECUTOR AND OFFICER–IN–CHARGE, ROSULO U. VIVERO, IN HIS CAPACITY AS INVESTIGATING PROSECUTOR, RAUL M. GONZALEZ, IN HIS CAPACITY AS SECRETARY OF THE DEPARTMENT OF JUSTICE, Respondents.; G.R. No. 185587 - RANDALL B. ECHANIS, Petitioner, v. HON. THELMA BUNYI–MEDINA, IN HER CAPACITY AS PRESIDING JUDGE OF THE REGIONAL TRIAL COURT OF MANILA, BRANCH 32, HON. EPHREM S. ABANDO, IN HIS CAPACITY AS PRESIDING JUDGE OF THE REGIONAL TRIAL COURT OF HILONGOS, LEYTE, BRANCH 18, CESAR M. MERIN, IN HIS CAPACITY AS APPROVING PROSECUTOR AND OFFICER–IN–CHARGE, ROSULO U. VIVERO, IN HIS CAPACITY AS INVESTIGATING PROSECUTOR, RAUL M. GONZALEZ, IN HIS CAPACITY AS SECRETARY OF THE DEPARTMENT OF JUSTICE, Respondents.; G.R. No. 185636 - RAFAEL G. BAYLOSIS, Petitioner, v. HON. THELMA BUNYI–MEDINA, IN HER CAPACITY AS PRESIDING JUDGE OF THE REGIONAL TRIAL COURT OF MANILA, BRANCH 32, HON. EPHREM S. ABANDO, IN HIS CAPACITY AS PRESIDING JUDGE OF THE REGIONAL TRIAL COURT OF HILONGOS, LEYTE, BRANCH 18, CESAR M. MERIN, IN HIS CAPACITY AS APPROVING PROSECUTOR AND OFFICER–IN–CHARGE, ROSULO U. VIVERO, IN HIS CAPACITY AS INVESTIGATING PROSECUTOR, RAUL M. GONZALEZ, IN HIS CAPACITY AS SECRETARY OF THE DEPARTMENT OF JUSTICE, Respondents.; G.R. No. 190005 - VICENTE P. LADLAD, Petitioner, v. HON. THELMA BUNYI–MEDINA, IN HER CAPACITY AS PRESIDING JUDGE OF THE REGIONAL TRIAL COURT OF MANILA, BRANCH 32, AND THE PEOPLE OF THE PHILIPPINES, Respondents.

  • G.R. No. 159691, February 17, 2014 - HEIRS OF MARCELO SOTTO, REPRESENTED BY: LOLIBETH SOTTO NOBLE, DANILO C. SOTTO, CRISTINA C. SOTTO, EMMANUEL C. SOTTO AND FILEMON C. SOTTO; AND SALVACION BARCELONA, AS HEIR OF DECEASED MIGUEL BARCELONA, Petitioners, v. MATILDE S. PALICTE, Respondent.

  • G.R. No. 193966, February 19, 2014 - DESIGN SOURCES INTERNATIONAL INC. AND KENNETH SY, Petitioners, v. LOURDES L. ERISTINGCOL, Respondent.

  • G.R. No. 188913, February 19, 2014 - CITY GOVERNMENT OF BAGUIO, HEREIN REPRESENTED BY CITY MAYOR REINALDO A. BAUTISTA, JR., Petitioner, v. ATTY. BRAIN S. MASWENG, Respondent.

  • A.C. No. 8761, February 12, 2014 - WILBERTO C. TALISIC, Complainant, v. ATTY. PRIMO R. RINEN, Respondent.

  • G.R. No. 186639, February 05, 2014 - REPUBLIC OF THE PHILIPPINES, Petitioner, v. EMMANUEL C. CORTEZ, Respondent.

  • A.C. No. 4545, February 05, 2014 - CARLITO ANG, Complainant, v. ATTY. JAMES JOSEPH GUPANA, Respondent.

  • G.R. No. 171557, February 12, 2014 - REPUBLIC OF THE PHILIPPINES, Petitioner, v. RODOLFO O. DE GRACIA, Respondent.

  • G.R. No. 188694, February 12, 2014 - RICARDO L. ATIENZA AND ALFREDO A. CASTRO, Petitioners, v. PEOPLE OF THE PHILIPPINES, Respondent.

  • G.R. No. 190178, February 12, 2014 - PEOPLE OF THE PHILIPPINES, Plaintiff–Appellee, v. FELIMON PATENTES Y ZAMORA, Accused–Appellant.

  • G.R. No. 178497, February 04, 2014 - EDITA T. BURGOS, Petitioner, v. GEN. HERMOGENES ESPERON, JR., LT. GEN. ROMEO P. TOLENTINO, MAJ. GEN. JUANITO GOMEZ, MAJ. GEN. DELFIN BANGIT, LT. COL. NOEL CLEMENT, LT. COL. MELQUIADES FELICIANO, AND DIRECTOR GENERAL OSCAR CALDERON, Respondents.; G.R. No. 183711 - EDITA T. BURGOS, Petitioner, v. GEN. HERMOGENES ESPERON, JR., LT. GEN. ROMEO P. TOLENTINO, MAJ. GEN. JUANITO GOMEZ, MAJ. GEN. DELFIN BANGIT, LT. COL. NOEL CLEMENT, LT. COL. MELQUIADES FELICIANO, AND DIRECTOR GENERAL OSCAR CALDERON, Respondents.; G.R. No. 183712 - EDITA T. BURGOS, Petitioner, v. GEN. HERMOGENES ESPERON, JR., LT. GEN. ROMEO P. TOLENTINO, MAJ. GEN. JUANITO GOMEZ, LT. COL. MELQUIADES FELICIANO, AND LT. COL. NOEL CLEMENT, Respondents.; G.R. No. 183713 - EDITA T. BURGOS, Petitioner, v. CHIEF OF STAFF OF THE ARMED FORCES OF THE PHILIPPINES, GEN. HERMOGENES ESPERON, JR.; COMMANDING GENERAL OF THE PHILIPPINE ARMY, LT. GEN. ALEXANDER YANO; AND CHIEF OF THE PHILIPPINE NATIONAL POLICE, DIRECTOR GENERAL AVELINO RAZON, JR., Respondents.

  • G.R. No. 172302, February 18, 2014 - PRYCE CORPORATION, Petitioner, v. CHINA BANKING CORPORATION, Respondent.

  • G.R. No. 204406, February 26, 2014 - MACARTHUR MALICDEM AND HERMENIGILDO FLORES, Petitioners, v. MARULAS INDUSTRIAL CORPORATION AND MIKE MANCILLA, Respondents.

  • G.R. No. 190028, February 26, 2014 - LETICIA P. LIGON, Petitioner, v. THE REGIONAL TRIAL COURT, BRANCH 56 AT MAKATI CITY AND ITS PRESIDING JUDGE, JUDGE REYNALDO M. LAIGO, SHERIFF IV LUCITO V. ALEJO, ATTY. SILVERIO GARING, MR. LEONARDO J. TING, AND MR. BENITO G. TECHICO, Respondents.

  • G.R. No. 199310, February 19, 2014 - REPUBLIC OF THE PHILIPPINES, Petitioner, v. REMMAN ENTERPRISES, INC., REPRESENTED BY RONNIE P. INOCENCIO, Respondent.

  • A.M. No. MTJ–14–1842 [Formerly OCA IPI No. 12–2491–MTJ], February 24, 2014 - REX M. TUPAL, Complainant, v. JUDGE REMEGIO V. ROJO, BRANCH 5, MUNICIPAL TRIAL COURT IN CITIES (MTCC), BACOLOD CITY, NEGROS OCCIDENTAL, Respondent.

  • G.R. No. 182128, February 19, 2014 - PHILIPPINE NATIONAL BANK, Petitioner, v. TERESITA TAN DEE, ANTIPOLO PROPERTIES, INC., (NOW PRIME EAST PROPERTIES, INC.) AND AFP–RSBS, INC., Respondents.

  • G.R. No. 202976, February 19, 2014 - PEOPLE OF THE PHILIPPINES, Plaintiff–Appellee, v. MERVIN GAHI, Accused–Appellant.

  • G.R. No. 199268, February 12, 2014 - PEOPLE OF THE PHILIPPINES, Plaintiff–Appellee, v. AURELIO JASTIVA, Accused–Appellant.

  • G.R. No. 170462, February 05, 2014 - RODOLFO GUEVARRA AND JOEY GUEVARRA, Petitioners, v. PEOPLE OF THE PHILIPPINES, Respondent.

  • G.R. No. 193592, February 05, 2014 - PASIG PRINTING CORPORATION, Petitioner, v. ROCKLAND CONSTRUCTION COMPANY, INC., Respondent.; G.R. No. 193610 - REPUBLIC OF THE PHILIPPINES, REPRESENTED BY THE PRESIDENTIAL COMMISSION ON GOOD GOVERNMENT (PCGG) AND MID–PASIG LAND DEVELOPMENT CORPORATION (MPLDC), Petitioner, v. ROCKLAND CONSTRUCTION COMPANY, INC., Respondent.; G.R. No. 193686 - MID–PASIG LAND DEVELOPMENT CORPORATION, (MPLDC), Petitioner, v. ROCKLAND CONSTRUCTION COMPANY, INC., Respondent.

  • A.M. No. P–13–3126 (Formerly A.M. OCA IPI No. 09–3273–P), February 04, 2014 - VERONICA F. GALINDEZ, Complainant, v. ZOSIMA SUSBILLA–DE VERA, Respondent.

  • G.R. No. 205453, February 05, 2014 - UNITED TOURIST PROMOTIONS (UTP) AND ARIEL D. JERSEY, Petitioners, v. HARLAND B. KEMPLIN, Respondents.

  • G.R. No. 197676, February 04, 2014 - REMMAN ENTERPRISES, INC. AND CHAMBER OF REAL ESTATE AND BUILDERS’ ASSOCIATION, Petitioners, v. PROFESSIONAL REGULATORY BOARD OF REAL ESTATE SERVICE AND PROFESSIONAL REGULATION COMMISSION, Respondents.

  • G.R. No. 191215, February 03, 2014 - THENAMARIS PHILIPPINES, INC. (FORMERLY INTERMARE MARITIME AGENCIES, INC.)/ OCEANIC NAVIGATION LTD. AND NICANOR B. ALTARES, Petitioners, v. COURT OF APPEALS AND AMANDA C. MENDIGORIN (IN BEHALF OF HER DECEASED HUSBAND GUILLERMO MENDIGORIN), Respondents.

  • G.R. No. 175723, February 04, 2014 - THE CITY OF MANILA, REPRESENTED BY MAYOR JOSE L. ATIENZA, JR., AND MS. LIBERTY M. TOLEDO, IN HER CAPACITY AS THE CITY TREASURER OF MANILA, Petitioners, v. HON. CARIDAD H. GRECIA–CUERDO, IN HER CAPACITY AS PRESIDING JUDGE OF THE REGIONAL TRIAL COURT, BRANCH 112, PASAY CITY; SM MART, INC.; SM PRIME HOLDINGS, INC.; STAR APPLIANCES CENTER; SUPERVALUE, INC.; ACE HARDWARE PHILIPPINES, INC.; WATSON PERSONAL CARE STORES, PHILS., INC.; JOLLIMART PHILS., CORP.; SURPLUS MARKETING CORPORATION AND SIGNATURE LINES, Respondents.

  • G.R. No. 180962, February 26, 2014 - PHILTRANCO SERVICE ENTERPRISES, INC., REPRESENTED BY ITS VICE–PRESIDENT FOR ADMINISTRATION, M/GEN. NEMESIO M. SIGAYA, Petitioner, v. PHILTRANCO WORKERS UNION–ASSOCIATION OF GENUINE LABOR ORGANIZATIONS (PWU–AGLO), REPRESENTED BY JOSE JESSIE OLIVAR, Respondent.

  • G.R. No. 200597, February 19, 2014 - EMILIO RAGA Y CASIKAT, Petitioner, v. PEOPLE OF THE PHILIPPINES, Respondent.

  • G.R. No. 179625, February 24, 2014 - NICANORA G. BUCTON (DECEASED), SUBSTITUTED BY REQUILDA B. YRAY, Petitioner, v. RURAL BANK OF EL SALVADOR, INC., MISAMIS ORIENTAL, AND REYNALDO CUYONG, RESPONDENTS, VS. ERLINDA CONCEPCION AND HER HUSBAND AND AGNES BUCTON LUGOD, THIRD PARTY, Defendants.

  • G.R. No. 206698, February 25, 2014 - LUIS R. VILLAFUERTE , Petitioner, v. COMMISSION ON ELECTIONS AND MIGUEL R. VILLAFUERTE, Respondents.

  • G.R. No. 183711, February 04, 2014 - EDITA T. BURGOS, Petitioner, v. GEN. HERMOGENES ESPERON, JR., LT. GEN. ROMEO P. TOLENTINO, MAJ. GEN. JUANITO GOMEZ, MAJ. GEN. DELFIN BANGIT, LT. COL. NOEL CLEMENT, LT. COL. MELQUIADES FELICIANO, AND DIRECTOR GENERAL OSCAR CALDERON, Respondents.; G.R. No. 183712 - EDITA T. BURGOS, Petitioner, v. GEN. HERMOGENES ESPERON, JR., LT. GEN. ROMEO P. TOLENTINO, MAJ. GEN. JUANITO GOMEZ, LT. COL. MELQUIADES FELICIANO, AND LT. COL. NOEL CLEMENT, Respondents.; G.R. No. 183713 - EDITA T. BURGOS, Petitioner, v. CHIEF OF STAFF OF THE ARMED FORCES OF THE PHILIPPINES, GEN. HERMOGENES ESPERON, JR.; COMMANDING GENERAL OF THE PHILIPPINE ARMY, LT. GEN. ALEXANDER YANO; AND CHIEF OF THE PHILIPPINE NATIONAL POLICE, DIRECTOR GENERAL AVELINO RAZON, JR., Respondents.

  • G.R. No. 179031, February 24, 2014 - PEOPLE OF THE PHILIPPINES, Plaintiff–Appellee, v. BENJAMIN SORIA Y GOMEZ, Accused–Appellant.

  • G.R. No. 191714, February 26, 2014 - T & H SHOPFITTERS CORPORATION/GIN QUEEN CORPORATION, STINNES HUANG, BEN HUANG AND ROGELIO MADRIAGA, Petitioners, v. T & H SHOPFITTERS CORPORATION/GIN QUEEN WORKERS UNION, ELPIDIO ZALDIVAR, DARIOS GONZALES, WILLIAM DOMINGO, BOBBY CASTILLO, JIMMY M. PASCUA, GERMANO M. BAJO, RICO L. MANZANO, ALLAN L. CALLORINA, ROMEO BLANCO, GILBERT M. GARCIA, CARLOS F. GERILLO, EDUARDO A. GRANDE, EDILBRANDO MARTICIO, VIVENCIO SUSANO, ROLANDO GARCIA, JR., MICHAEL FABABIER, ROWELL MADRIAGA, PRESNIL TOLENTINO, MARVIN VENTURA, FRANCISCO RIVARES, PLACIDO TOLENTINO AND ROLANDO ROMERO, Respondents.

  • G.R. No. 193217, February 26, 2014 - CORAZON MACAPAGAL, Petitioner, v. PEOPLE OF THE PHILIPPINES, Respondent.

  • G.R. No. 182738, February 24, 2014 - CAPITOL HILLS GOLF & COUNTRY CLUB, INC. AND PABLO B. ROMAN, JR., Petitioners, v. MANUEL O. SANCHEZ, Respondent.

  • G.R. No. 190524, February 17, 2014 - MICHAELINA RAMOS BALASBAS, Petitioner, v. PATRICIA B. MONAYAO, Respondent.

  • G.R. No. 173523, February 19, 2014 - LUCENA D. DEMAALA, Petitioner, v. SANDIGANBAYAN (THIRD DIVISION) AND OMBUDSMAN, Respondents.

  • G.R. No. 189477, February 26, 2014 - HOMEOWNERS SAVINGS AND LOAN BANK, Petitioner-Appellant, v. ASUNCION P. FELONIA AND LYDIA C. DE GUZMAN, REPRESENTED BY MARIBEL FRIAS, Respondents-Appellees.; MARIE MICHELLE P. DELGADO, REGISTER OF DEEDS OF LAS PIÑAS CITY AND RHANDOLFO B. AMANSEC, IN HIS CAPACITY AS CLERK OF COURT EX-OFFICIO SHERIFF, OFFICE OF THE CLERK OF COURT, LAS PIÑAS CITY, Respondents-Defendants.

  • A.M. No. P-13-3119 (Formerly A.M. No. 12-9-68-MeTC), February 10, 2014 - EXECUTIVE JUDGE MA. OFELIA S. CONTRERAS-SORIANO, Complainant, v. CLERK III LIZA D. SALAMANCA, METROPOLITAN TRIAL COURT, BRANCH 55, MALABON, CITY, Respondent.

  • G.R. No.187403, February 12, 2014 - TRADE AND INVESTMENT DEVELOPMENT CORPORATION OF THE PHILIPPINES (FORMERLY PHILIPPINE EXPORT AND FOREIGN LOAN GUARANTEE CORPORATION.), Petitioner, v. ASIA PACES CORPORATION, PACES INDUSTRIAL CORPORATION, NICOLAS C. BALDERRAMA, SIDDCOR INSURANCE CORPORATION (NOW MEGA PACIFIC INSURANCE CORPORATION), PHILIPPINE PHOENIX SURETY AND INSURANCE, INC., PARAMOUNT INSURANCE CORPORATION,* AND FORTUNE LIFE AND GENERAL INSURANCE COMPANY, Respondents.

  • G.R. No. 198452, February 19, 2014 - PEOPLE OF THE PHILIPPINES, Plaintiff-Appellee, v. VICENTE ROM, Accused-Appellant.

  • G.R. No. 196112, February 26, 2014 - GMA NETWORK, INC., Petitioner, v. NATIONAL TELECOMMUNICATIONS COMMISSION, Respondent.

  • G.R. No. 202071, February 19, 2014 - PROCTER & GAMBLE ASIA PTE LTD., Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

  • G.R. No. 167286, February 05, 2014 - INTERNATIONAL SCHOOL MANILA AND/OR BRIAN MCCAULEY, Petitioners, v. INTERNATIONAL SCHOOL ALLIANCE OF EDUCATORS (ISAE) AND MEMBERS REPRESENTED BY RAQUEL DAVID CHING, PRESIDENT, EVANGELINE SANTOS, JOSELYN RUCIO AND METHELYN FILLER, Respondents.

  • G.R. No. 193666, February 19, 2014 - PEOPLE OF THE PHILIPPINES, Plaintiff-Appellee, v. MARLON CASTILLO Y VALENCIA, Accused-Appellant.

  • G.R. No. 203335, February 18, 2014 - JOSE JESUS M. DISINI, JR., ROWENA S. DISINI, LIANNE IVY P. MEDINA, JANETTE TORAL AND ERNESTO SONIDO, JR., Petitioners, v. THE SECRETARY OF JUSTICE, THE SECRETARY OF THE DEPARTMENT OF THE INTERIOR AND LOCAL GOVERNMENT, THE EXECUTIVE DIRECTOR OF THE INFORMATION AND COMMUNICATIONS TECHNOLOGY OFFICE, THE CHIEF OF THE PHILIPPINE NATIONAL POLICE AND THE DIRECTOR OF THE NATIONAL BUREAU OF INVESTIGATION, RESPONDENTS.; G.R. No. 203299 - LOUIS “BAROK” C. BIRAOGO, Petitioner, v. NATIONAL BUREAU OF INVESTIGATION AND PHILIPPINE NATIONAL POLICE, RESPONDENTS.; G.R. No. 203306 - ALAB NG MAMAMAHAYAG (ALAM), HUKUMAN NG MAMAMAYAN MOVEMENT, INC., JERRY S. YAP, BERTENI “TOTO” CAUSING, HERNANI Q. CUARE, PERCY LAPID, TRACY CABRERA, RONALDO E. RENTA, CIRILO P. SABARRE, JR., DERVIN CASTRO, ET AL., Petitioners, v. OFFICE OF THE PRESIDENT, REPRESENTED BY PRESIDENT BENIGNO SIMEON AQUINO III, SENATE OF THE PHILIPPINES, AND HOUSE OF REPRESENTATIVES, RESPONDENTS; G.R. No. 203359 - SENATOR TEOFISTO DL GUINGONA III, Petitioner, v. EXECUTIVE SECRETARY, THE SECRETARY OF JUSTICE, THE SECRETARY OF THE DEPARTMENT OF INTERIOR AND LOCAL GOVERNMENT, THE CHIEF OF THE PHILIPPINE NATIONAL POLICE, AND DIRECTOR OF THE NATIONAL BUREAU OF INVESTIGATION, RESPONDENTS.; G.R. No. 203378 - ALEXANDER ADONIS, ELLEN TORDESILLAS, MA. GISELA ORDENES-CASCOLAN, H. HARRY L. ROQUE, JR., ROMEL R. BAGARES, AND GILBERT T. ANDRES, Petitioners, v. THE EXECUTIVE SECRETARY, THE DEPARTMENT OF BUDGET AND MANAGEMENT, THE DEPARTMENT OF JUSTICE, THE DEPARTMENT OF THE INTERIOR AND LOCAL GOVERNMENT, THE NATIONAL BUREAU OF INVESTIGATION, THE PHILIPPINE NATIONAL POLICE, AND THE INFORMATION AND COMMUNICATIONS TECHNOLOGY OFFICE-DEPARTMENT OF SCIENCE AND TECHNOLOGY, RESPONDENTS.; G.R. No. 203391 - HON. RAYMOND V. PALATINO, HON. ANTONIO TINIO, VENCER MARI CRISOSTOMO OF ANAKBAYAN, MA. KATHERINE ELONA OF THE PHILIPPINE COLLEGIAN, ISABELLE THERESE BAGUISI OF THE NATIONAL UNION OF STUDENTS OF THE PHILIPPINES, ET AL., Petitioners, v. PAQUITO N. OCHOA, JR., IN HIS CAPACITY AS EXECUTIVE SECRETARY AND ALTER-EGO OF PRESIDENT BENIGNO SIMEON AQUINO III, LEILA DE LIMA IN HER CAPACITY AS SECRETARY OF JUSTICE, RESPONDENTS; G.R. No. 203407 - BAGONG ALYANSANG MAKABAYAN SECRETARY GENERAL RENATO M. REYES, JR., NATIONAL ARTIST BIENVENIDO L. LUMBERA, CHAIRPERSON OF CONCERNED ARTISTS OF THE PHILIPPINES, ELMER C. LABOG, CHAIRPERSON OF KILUSANG MAYO UNO, CRISTINA E. PALABAY, SECRETARY GENERAL OF KARAPATAN, FERDINAND R. GAITE, CHAIRPERSON OF COURAGE, JOEL B. MAGLUNSOD, VICE PRESIDENT OF ANAKPAWIS PARTY-LIST, LANA R. LINABAN, SECRETARY GENERAL GABRIELA WOMEN’S PARTY, ADOLFO ARES P. GUTIERREZ, AND JULIUS GARCIA MATIBAG, Petitioners, v. BENIGNO SIMEON C. AQUINO III, PRESIDENT OF THE REPUBLIC OF THE PHILIPPINES, PAQUITO N. OCHOA, JR., EXECUTIVE SECRETARY, SENATE OF THE PHILIPPINES, REPRESENTED BY SENATE PRESIDENT JUAN PONCE ENRILE, HOUSE OF REPRESENTATIVES, REPRESENTED BY SPEAKER FELICIANO BELMONTE, JR., LEILA DE LIMA, SECRETARY OF THE DEPARTMENT OF JUSTICE, LOUIS NAPOLEON C. CASAMBRE, EXECUTIVE DIRECTOR OF THE INFORMATION AND COMMUNICATIONS TECHNOLOGY OFFICE, NONNATUS CAESAR R. ROJAS, DIRECTOR OF THE NATIONAL BUREAU OF INVESTIGATION, D/GEN. NICANOR A. BARTOLOME, CHIEF OF THE PHILIPPINE NATIONAL POLICE, MANUEL A. ROXAS II, SECRETARY OF THE DEPARTMENT OF THE INTERIOR AND LOCAL GOVERNMENT, RESPONDENTS.; G.R. No. 203440 - MELENCIO S. STA. MARIA, SEDFREY M. CANDELARIA, AMPARITA STA. MARIA, RAY PAOLO J. SANTIAGO, GILBERT V. SEMBRANO, AND RYAN JEREMIAH D. QUAN (ALL OF THE ATENEO HUMAN RIGHTS CENTER), Petitioners, v. HONORABLE PAQUITO OCHOA IN HIS CAPACITY AS EXECUTIVE SECRETARY, HONORABLE LEILA DE LIMA IN HER CAPACITY AS SECRETARY OF JUSTICE, HONORABLE MANUEL ROXAS IN HIS CAPACITY AS SECRETARY OF THE DEPARTMENT OF INTERIOR AND LOCAL GOVERNMENT, THE CHIEF OF THE PHILIPPINE NATIONAL POLICE, THE DIRECTOR OF THE NATIONAL BUREAU OF INVESTIGATION (ALL OF THE EXECUTIVE DEPARTMENT OF GOVERNMENT), RESPONDENTS.; G.R. No. 203453 - NATIONAL UNION OF JOURNALISTS OF THE PHILIPPINES (NUJP), PHILIPPINE PRESS INSTITUTE (PPI), CENTER FOR MEDIA FREEDOM AND RESPONSIBILITY, ROWENA CARRANZA PARAAN, MELINDA QUINTOS-DE JESUS, JOSEPH ALWYN ALBURO, ARIEL SEBELLINO AND THE PETITIONERS IN THE E-PETITION HTTP://WWW.NUJP.ORG/NO-TO-RA10175/, Petitioners, v. THE EXECUTIVE SECRETARY, THE SECRETARY OF JUSTICE, THE SECRETARY OF THE INTERIOR AND LOCAL GOVERNMENT, THE SECRETARY OF BUDGET AND MANAGEMENT, THE DIRECTOR GENERAL OF THE PHILIPPINE NATIONAL POLICE, THE DIRECTOR OF THE NATIONAL BUREAU OF INVESTIGATION, THE CYBERCRIME INVESTIGATION AND COORDINATING CENTER, AND ALL AGENCIES AND INSTRUMENTALITIES OF GOVERNMENT AND ALL PERSONS ACTING UNDER THEIR INSTRUCTIONS, ORDERS, DIRECTION IN RELATION TO THE IMPLEMENTATION OF REPUBLIC ACT NO. 10175, RESPONDENTS.; G.R. No. 203454 - PAUL CORNELIUS T. CASTILLO & RYAN D. ANDRES, Petitioners, v. THE HON. SECRETARY OF JUSTICE, THE HON. SECRETARY OF INTERIOR AND LOCAL GOVERNMENT, RESPONDENTS.; G.R. No. 203469 - ANTHONY IAN M. CRUZ; MARCELO R. LANDICHO; BENJAMIN NOEL A. ESPINA; MARCK RONALD C. RIMORIN; JULIUS D. ROCAS; OLIVER RICHARD V. ROBILLO; AARON ERICK A. LOZADA; GERARD ADRIAN P. MAGNAYE; JOSE REGINALD A. RAMOS; MA. ROSARIO T. JUAN; BRENDALYN P. RAMIREZ; MAUREEN A. HERMITANIO; KRISTINE JOY S. REMENTILLA; MARICEL O. GRAY; JULIUS IVAN F. CABIGON; BENRALPH S. YU; CEBU BLOGGERS SOCIETY, INC. PRESIDENT RUBEN B. LICERA, JR; AND PINOY EXPAT/OFW BLOG AWARDS, INC. COORDINATOR PEDRO E. RAHON; PETITIONERS, VS. HIS EXCELLENCY BENIGNO S. AQUINO III, IN HIS CAPACITY AS PRESIDENT OF THE REPUBLIC OF THE PHILIPPINES; SENATE OF THE PHILIPPINES, REPRESENTED BY HON. JUAN PONCE ENRILE, IN HIS CAPACITY AS SENATE PRESIDENT; HOUSE OF REPRESENTATIVES, REPRESENTED BY FELICIANO R. BELMONTE, JR., IN HIS CAPACITY AS SPEAKER OF THE HOUSE OF REPRESENTATIVES; HON. PAQUITO N. OCHOA, JR., IN HIS CAPACITY AS EXECUTIVE SECRETARY; HON. LEILA M. DE LIMA, IN HER CAPACITY AS SECRETARY OF JUSTICE; HON. LOUIS NAPOLEON C. CASAMBRE, IN HIS CAPACITY AS EXECUTIVE DIRECTOR, INFORMATION AND COMMUNICATIONS TECHNOLOGY OFFICE; HON. NONNATUS CAESAR R. ROJAS, IN HIS CAPACITY AS DIRECTOR, NATIONAL BUREAU OF INVESTIGATION; AND P/DGEN. NICANOR A. BARTOLOME, IN HIS CAPACITY AS CHIEF, PHILIPPINE NATIONAL POLICE, RESPONDENTS.; G.R. No. 203501 - PHILIPPINE BAR ASSOCIATION, INC., Petitioner, v. HIS EXCELLENCY BENIGNO S. AQUINO III, IN HIS OFFICIAL CAPACITY AS PRESIDENT OF THE REPUBLIC OF THE PHILIPPINES; HON. PAQUITO N. OCHOA, JR., IN HIS OFFICIAL CAPACITY AS EXECUTIVE SECRETARY; HON. LEILA M. DE LIMA, IN HER OFFICIAL CAPACITY AS SECRETARY OF JUSTICE; LOUIS NAPOLEON C. CASAMBRE, IN HIS OFFICIAL CAPACITY AS EXECUTIVE DIRECTOR, INFORMATION AND COMMUNICATIONS TECHNOLOGY OFFICE; NONNATUS CAESAR R. ROJAS, IN HIS OFFICIAL CAPACITY AS DIRECTOR OF THE NATIONAL BUREAU OF INVESTIGATION; AND DIRECTOR GENERAL NICANOR A. BARTOLOME, IN HIS OFFICIAL CAPACITY AS CHIEF OF THE PHILIPPINE NATIONAL POLICE, RESPONDENTS.; G.R. No. 203509 - BAYAN MUNA REPRESENTATIVE NERI J. COLMENARES, Petitioner, v. THE EXECUTIVE SECRETARY PAQUITO OCHOA, JR., RESPONDENT.; G.R. No. 203515 - NATIONAL PRESS CLUB OF THE PHILIPPINES, INC. REPRESENTED BY BENNY D. ANTIPORDA IN HIS CAPACITY AS PRESIDENT AND IN HIS PERSONAL CAPACITY, Petitioner, v. OFFICE OF THE PRESIDENT, PRES. BENIGNO SIMEON AQUINO III, DEPARTMENT OF JUSTICE, DEPARTMENT OF INTERIOR AND LOCAL GOVERNMENT, PHILIPPINE NATIONAL POLICE, NATIONAL BUREAU OF INVESTIGATION, DEPARTMENT OF BUDGET AND MANAGEMENT AND ALL OTHER GOVERNMENT INSTRUMENTALITIES WHO HAVE HANDS IN THE PASSAGE AND/OR IMPLEMENTATION OF REPUBLIC ACT 10175, RESPONDENTS.; G.R. No. 203518 - PHILIPPINE INTERNET FREEDOM ALLIANCE, COMPOSED OF DAKILA-PHILIPPINE COLLECTIVE FOR MODERN HEROISM, REPRESENTED BY LENI VELASCO, PARTIDO LAKAS NG MASA, REPRESENTED BY CESAR S. MELENCIO, FRANCIS EUSTON R. ACERO, MARLON ANTHONY ROMASANTA TONSON, TEODORO A. CASIÑO, NOEMI LARDIZABAL-DADO, IMELDA MORALES, JAMES MATTHEW B. MIRAFLOR, JUAN G.M. RAGRAGIO, MARIA FATIMA A. VILLENA, MEDARDO M. MANRIQUE, JR., LAUREN DADO, MARCO VITTORIA TOBIAS SUMAYAO, IRENE CHIA, ERASTUS NOEL T. DELIZO, CRISTINA SARAH E. OSORIO, ROMEO FACTOLERIN, NAOMI L. TUPAS, KENNETH KENG, ANA ALEXANDRA C. CASTRO, Petitioners, v. THE EXECUTIVE SECRETARY, THE SECRETARY OF JUSTICE, THE SECRETARY OF INTERIOR AND LOCAL GOVERNMENT, THE SECRETARY OF SCIENCE AND TECHNOLOGY, THE EXECUTIVE DIRECTOR OF THE INFORMATION TECHNOLOGY OFFICE, THE DIRECTOR OF THE NATIONAL BUREAU OF INVESTIGATION, THE CHIEF, PHILIPPINE NATIONAL POLICE, THE HEAD OF THE DOJ OFFICE OF CYBERCRIME, AND THE OTHER MEMBERS OF THE CYBERCRIME INVESTIGATION AND COORDINATING CENTER, Respondents

  • G.R. No. 174433, February 24, 2014 - PHILIPPPINE NATIONAL BANK, Petitioner, v. SPOUSES ENRIQUE MANALO & ROSALINDA JACINTO, ARNOLD J. MANALO, ARNEL J. MANALO, AND ARMA J. MANALO, Respondents.