Philippine Supreme Court Jurisprudence


Philippine Supreme Court Jurisprudence > Year 2015 > February 2015 Decisions > G.R. No. 199752, February 17, 2015 - LUCENA D. DEMAALA, Petitioner, v. COMMISSION ON AUDIT, REPRESENTED BY ITS CHAIRPERSON COMMISSIONER MA. GRACIA M. PULIDO TAN, Respondent.:




G.R. No. 199752, February 17, 2015 - LUCENA D. DEMAALA, Petitioner, v. COMMISSION ON AUDIT, REPRESENTED BY ITS CHAIRPERSON COMMISSIONER MA. GRACIA M. PULIDO TAN, Respondent.

PHILIPPINE SUPREME COURT DECISIONS

EN BANC

G.R. No. 199752, February 17, 2015

LUCENA D. DEMAALA, Petitioner, v. COMMISSION ON AUDIT, REPRESENTED BY ITS CHAIRPERSON COMMISSIONER MA. GRACIA M. PULIDO TAN, Respondent.

D E C I S I O N

LEONEN, J.:

Through this Petition for Certiorari, Lucena D. Demaala (Demaala) prays that the September 22, 2008 Decision (Decision No. 2008-087)1 and the November 16, 2011 Resolution (Decision No. 2011-083)2 of the Commission on Audit be reversed and set aside.

The Commission on Audit�s Decision No. 2008-0873 denied Demaala�s appeal and affirmed with modification Local Decision No. 2006-0564 dated April 19, 2006 of the Commission on Audit�s Legal and Adjudication Office (LAO). LAO Local Decision No. 2006-056, in turn, affirmed Notice of Charge (NC) No. 2004-04-101.5� NC No. 2004-04-101 was dated August 30, 2004 and issued by Rodolfo C. Sy (Regional Cluster Director Sy), Regional Cluster Director of the Legal Adjudication Sector, Commission on Audit Regional Office No. IV, Quezon City.

The Commission on Audit�s Decision No. 2011-083 denied the Motion for Reconsideration filed by Demaala.6

I

The Sangguniang Panlalawigan of Palawan enacted Provincial Ordinance No. 332-A, Series of 1995, entitled �An Ordinance Approving and Adopting the Code Governing the Revision of Assessments, Classification and Valuation of Real Properties in the Province of Palawan� (Ordinance).7� Chapter 5, Section 48 of the Ordinance provides for an additional levy on real property tax for the special education fund at the rate of one-half percent or 0.5% as follows:

Section 48- Additional Levy on Real Property Tax for Special Education Fund.� There is hereby levied an annual tax at the rate of one-half percent (1/2%) of the assessed value property tax.� The proceeds thereof shall exclusively accrue to the Special Education Fund (SEF).8

In conformity with Section 48 of the Ordinance, the Municipality of Narra, Palawan, with Demaala as mayor, collected from owners of real properties located within its territory an annual tax as special education fund at the rate of 0.5% of the assessed value of the property subject to tax.� This collection was effected through the municipal treasurer.9

On post-audit, Audit Team Leader Juanito A. Nostratis issued Audit Observation Memorandum (AOM) No. 03-005 dated August 7, 2003 in which he noted supposed deficiencies in the special education fund collected by the Municipality of Narra.10� He questioned the levy of the special education fund at the rate of only 0.5% rather than at 1%, the rate stated in Section 23511 of Republic Act No. 7160, otherwise known as the Local Government Code of 1991 (Local Government Code).12

After evaluating AOM No. 03-005, Regional Cluster Director Sy issued NC No. 2004-04-101 dated August 30, 200413 in the amount of P1,125,416.56.� He held Demaala, the municipal treasurer of Narra, and all special education fund payors liable for the deficiency in special education fund collections.

This Notice of Charge reads:

NC No. 2004-04-101
Date: August 30, 2004

NOTICE OF CHARGE

The Municipal Mayor
Narra, Palawan

Attention: Municipal Accountant

We have reviewed and evaluated Audit Obersvation Memorandum (AOM) No. 03-005 dated August 7, 2003 and noted the following deficiencies:

Reference
PAYOR
AMOUNT CHARGED
Persons LIABLE
FACTS AND/OR
� REASONS FOR
� CHARGE
No.
Date

Please see attached schedule

�����
�����

1,125,416.56




1,125,416.56

Lucena D. Demaala

- Municipal Mayor
- for allowing the reduced rate of additional real property taxes

Municipal Treasurer

- for collecting understated taxes
����

All payors

�����
The additional levy for SEF should be one per cent (1%) instead of 0.5% as provided in RA 5447 dated September 25, 1968

Charge not appealed within six (6) months as prescribed under Sections 49, 50 and 51 of PD No. 1445 shall become final and executory.

RODOLFY C. SY (sgd.)
Regional Cluster Director14

The Municipality of Narra, through Demaala, filed the Motion for Reconsideration15 dated December 2, 2004.� It stressed that the collection of the special education fund at the rate of 0.5% was merely in accordance with the Ordinance.� On March 9, 2005, Regional Cluster Director Sy issued an Indorsement denying this Motion for Reconsideration.16

Following this, the Municipality of Narra, through Demaala, filed an appeal17 with the Commission on Audit�s Legal and Adjudication Office.� In Local Decision No. 2006-05618 dated April 19, 2006, this appeal was denied.

The Municipality of Narra, through Demaala, then filed a Petition for Review19 with the Commission on Audit.

In Decision No. 2008-08720 dated September 22, 2008, the Commission on Audit ruled against Demaala and affirmed LAO Local Decision No. 2006-056 with the modification that former Palawan Vice Governor Joel T. Reyes and the other members of the Sangguniang Panlalawigan of Palawan who enacted the Ordinance21 were held jointly and severally liable with Demaala, the municipal treasurer of Narra, and the special education fund payors.22

The dispositive portion of this Decision reads:

WHEREFORE, premises considered, the instant appeal is hereby DENIED for lack of merit.� Accordingly, LAO Local Decision No. 2006-056 is AFFIRMED with modification, to include Former Vice-Governor and Presiding Officer Joel T. Reyes, Chairman Pro-Tempore Rosalino R. Acosta, Majority Floor Leader Ernesto A. Llacuna, Asst. Majority Floor Leader Antonio C. Alvarez, Asst. Minority Floor Leader Haide B. Barroma, Hon. Leoncio N. Ola, Hon. Ramon A. Zabala, Hon. Belen B. Abordo, Hon. Valentin A. Baaco, Hon. Claro Ordinario, Hon. Derrick R. Pablico, Hon. Laine C. Abogado and Hon. Joel B. Bitongon among the persons liable in the Notice of Charge.� They shall be jointly and severally liable with Mayor Lucena D. Demaala, together with the Municipal Treasurer and all the payors of the under-collected real property tax in the total amount of P1,125,416.56.

The Audit Team Leader is directed to issue a Supplemental Notice of Charge to include the members of the Sangguniang Panlalawigan as among the persons liable.23

Thereafter, Demaala, who was no longer the mayor of the Municipality of Narra, filed a Motion for Reconsideration.24� Former Vice Governor Joel T. Reyes and the other members of the Sangguniang Panlalawigan of Palawan who were held liable under Decision No. 2008-087 filed a separate Motion for Reconsideration.25� The Commission on Audit�s Decision No. 2011-08326 dated November 16, 2011 affirmed its September 22, 2008 Decision.

Demaala then filed with this court the present Petition for Certiorari.27

Respondent Commission on Audit, through the Office of the Solicitor General, filed its Comment28 on April 20, 2012.� Petitioner Demaala filed her Reply29 on September 6, 2012.� Thereafter, the parties filed their respective Memoranda.30

II

For resolution in this case are the following issues:

First, whether respondent committed grave abuse of discretion amounting to lack or excess of jurisdiction in holding that there was a deficiency in the Municipality of Narra�s collection of the additional levy for the special education fund.� Subsumed in this issue is the matter of whether a municipality within the Metropolitan Manila Area, a city, or a province may have an additional levy on real property for the special education fund at the rate of less than 1%.

Second, assuming that respondent correctly held that there was a deficiency, whether respondent committed grave abuse of discretion amounting to lack or excess or jurisdiction in holding petitioner personally liable for the deficiency.

We find for petitioner.

Setting the rate of the additional levy for the special education fund at less than 1% is within the taxing power of local government units.� It is consistent with the guiding constitutional principle of local autonomy.

III

The power to tax is an attribute of sovereignty.� It is inherent in the state.� Provinces, cities, municipalities, and barangays are mere territorial and political subdivisions of the state.� They act only as part of the sovereign. Thus, they do not have the inherent power to tax.31� Their power to tax must be prescribed by law.

Consistent with the view that the power to tax does not inhere in local government units, this court has held that a reserved temperament must be adhered to in construing the extent of a local government unit�s power to tax.� As explained in Icard v. City Council of Baguio:32

It is settled that a municipal corporation unlike a sovereign state is clothed with no inherent power of taxation.� The charter or statute must plainly show an intent to confer that power or the municipality, cannot assume it.� And the power when granted is to be construed in strictissimi juris.� Any doubt or ambiguity arising out of the term used in granting that power must be resolved against the municipality. Inferences, implications, deductions � all these � have no place in the interpretation of the taxing power of a municipal corporation.33� (Emphasis supplied)

Article X, Section 5 of the 1987 Constitution is the basis of the taxing power of local government units:

Section 5.� Each local government unit shall have the power to create its own sources of revenues and to levy taxes, fees and charges subject to such guidelines and limitations as the Congress may provide, consistent with the basic policy of local autonomy.� Such taxes, fees, and charges shall accrue exclusively to the local governments.� (Emphasis supplied)

The taxing power granted by constitutional fiat to local government units exists in the wider context to �ensure the autonomy of local governments.�34� As Article II, Section 25 of the 1987 Constitution unequivocally provides:

Section 25.� The State shall ensure the autonomy of local governments.

Article II, Section 25 is complemented by Article X, Section 2:

Section 2.� The territorial and political subdivisions shall enjoy local autonomy.

The 1935 Constitution was entirely silent on local autonomy, albeit making a distinction between executive departments, bureaus, and offices on the one hand, and local governments on the other.� It provided that the President had control over the former but merely �exercise[d] general supervision�35 over the latter. Article VII, Section 10(1) of the 1935 Constitution provided:

SEC. 10.� (1) The President shall have control of all the executive departments, bureaus, or offices, exercise general supervision over all local governments as may be provided by law, and take care that the laws be faithfully executed.

Similarly, the 1935 Constitution was silent on the taxing power of local government units.

The 1973 Constitution provided for local autonomy. Article II, Section 10 of the 1973 Constitution read:

SEC. 10.� The State shall guarantee and promote the autonomy of local government units, especially the [barangays], to ensure their fullest development as self-reliant communities.

Any trend in the 1973 Constitution towards greater autonomy for local government units �was aborted in 1972 when Ferdinand Marcos placed the entire country under martial law [thereby] stunt[ing] the development of local governments by centralizing the government in Manila.�36� While local autonomy was provided for in the 1973 Constitution, its existence was confined to principle and theory. Practice neutered all of Article XI of the 1973 Constitution (on local government), including Section 5 which provided for the taxing power of local government units. Article XI, Section 5 reads:

SEC. 5.� Each local government unit shall have the power to create its own sources of revenue and to levy taxes, subject to such limitations as may be provided by law.

Article X, Section 5 of the 1987 Constitution is more emphatic in empowering local government units in the matter of taxation compared with Article XI, Section 5 of the 1973 Constitution.� In addition to stating that local government units have the power to tax (subject to Congressional guidelines and limitations), Article X, Section 5 of the 1987 Constitution adds the phrase �consistent with the basic policy of local autonomy.�� Further, it is definite with the use of funds generated by local government units through the exercise of their taxing powers, providing that �[s]uch taxes, fees, and charges shall accrue exclusively to the local governments.�37

Apart from administrative autonomy, an equally vital facet of local governance under the 1987 Constitution is fiscal autonomy. In Pimentel v. Aguirre:38

Under existing law, local government units, in addition to having administrative autonomy in the exercise of their functions, enjoy fiscal autonomy as well.� Fiscal autonomy means that local governments have the power to create their own sources of revenue in addition to their equitable share in the national taxes released by the national government, as well as the power to allocate their resources in accordance with their own priorities.� It extends to the preparation of their budgets, and local officials in turn have to work within the constraints thereof.� They are not formulated at the national level and imposed on local governments, whether they are relevant to local needs and resources or not.� Hence, the necessity of a balancing of viewpoints and the harmonization of proposals from both local and national officials, who in any case are partners in the attainment of national goals.39

IV

The taxing powers of local government units must be read in relation to their power to effect their basic autonomy.

Consistent with the 1987 Constitution�s declared preference, the taxing powers of local government units must be resolved in favor of their local fiscal autonomy.� In City Government of San Pablo v. Reyes:40

The power to tax is primarily vested in Congress.� However, in our jurisdiction, it may be exercised by local legislative bodies, no longer merely by virtue of a valid delegation as before, but pursuant to direct authority conferred by Section 5, Article X of the Constitution.� Thus Article X, Section 5 of the Constitution reads:
Sec. 5 � Each Local Government unit shall have the power to create its own sources of revenue and to levy taxes, fees and charges subject to such guidelines and limitations as the Congress may provide, consistent with the basic policy of local autonomy.� Such taxes, fees and charges shall accrue exclusively to the Local Governments.
The important legal effect of Section 5 is that henceforth, in interpreting statutory provision on municipal fiscal powers, doubts will have to be resolved in favor of municipal corporations.41� (Emphasis supplied)

Similarly, in San Juan v. Civil Service Commission,42 this court stated:

We have to obey the clear mandate on local autonomy.� Where a law is capable of two interpretations, one in favor of centralized power in Malaca�ang and the other beneficial to local autonomy, the scales must be weighed in favor of autonomy.43

The Local Government Code was enacted pursuant to the specific mandate of Article X, Section 3 of the 1987 Constitution44 and its requirements of decentralization.� Its provisions, including those on local taxation, must be read in light of the jurisprudentially settled preference for local autonomy.

V

The limits on the level of additional levy for the special education fund under Section 235 of the Local Government Code should be read as granting fiscal flexibility to local government units.

Book II of the Local Government Code governs local taxation and fiscal matters.� Title II of Book II governs real property taxation.

Section 235 of the Local Government Code allows provinces and cities, as well as municipalities in Metro Manila, to collect, on top of the basic annual real property tax, an additional levy which shall exclusively accrue to the special education fund:

Section 235.� Additional Levy on Real Property for the Special Education Fund. - A province or city, or a municipality within the Metropolitan Manila Area, may levy and collect an annual tax of one percent (1%) on the assessed value of real property which shall be in addition to the basic real property tax.� The proceeds thereof shall exclusively accrue to the Special Education Fund (SEF).� (Emphasis supplied)

The special education fund is not an original creation of the Local Government Code.� It was initially devised by Republic Act No. 5447.45� The rate of 1% is also not a detail that is original to the Local Government Code. As discussed in Commission on Audit v. Province of Cebu:46

The Special Education Fund was created by virtue of R. A. No. 5447, which is [a]n act creating a special education fund to be constituted from the proceeds of an additional real property tax and a certain portion of the taxes on Virginia-type cigarettes and duties on imported leaf tobacco, defining the activities to be financed, creating school boards for the purpose, and appropriating funds therefrom, which took effect on January 1, 1969.� Pursuant thereto, P.D. No. 464, also known as the Real Property Tax Code of the Philippines, imposed an annual tax of 1% on real property which shall accrue to the SEF.47� (Citations omitted)

The operative phrase in Section 235�s grant to municipalities in Metro Manila, cities, and provinces of the power to impose an additional levy for the special education fund is prefixed with �may,� thus, �may levy and collect an annual tax of one percent (1%).�

In Buklod nang Magbubukid sa Lupaing Ramos, Inc. v. E.M. Ramos and Sons, Inc.48 the meaning of �may� was discussed as follows:

Where the provision reads �may,� this word shows that it is not mandatory but discretionary.� It is an auxiliary verb indicating liberty, opportunity, permission and possibility.� The use of the word �may� in a statute denotes that it is directory in nature and generally permissive only.49

Respondent concedes that Section 235�s grant to municipalities in Metro Manila, to cities, and to provinces of the power to impose an additional levy for the special education fund makes its collection optional.� It is not mandatory that the levy be imposed and collected.� The controversy which the Commission on Audit created is not whether these local government units have discretion to collect but whether they have discretion on the rate at which they are to collect.

It is respondent�s position that the option granted to a local government unit is limited to the matter of whether it shall actually collect, and that the rate at which it shall collect (should it choose to do so) is fixed by Section 235.� In contrast, it is petitioner�s contention that the option given to a local government unit extends not only to the matter of whether to collect but also to the rate at which collection is to be made.

We sustain the position of petitioner.

Section 235�s permissive language is unqualified.� Moreover, there is no limiting qualifier to the articulated rate of 1% which unequivocally indicates that any and all special education fund collections must be at such rate.

At most, there is a seeming ambiguity in Section 235.� Consistent with what has earlier been discussed however, any such ambiguity must be read in favor of local fiscal autonomy.� As in San Juan v. Civil Service Commission,50 the scales must weigh in favor of the local government unit.

Fiscal autonomy entails �the power to create . . . own sources of revenue.�51� In turn, this power necessarily entails enabling local government units with the capacity to create revenue sources in accordance with the realities and contingencies present in their specific contexts.� The power to create must mean the local government units� power to create what is most appropriate and optimal for them; otherwise, they would be mere automatons that are turned on and off to perform prearranged operations.

Devolving power but denying its necessary incidents and accessories is tantamount to not devolving power at all.� A local government unit with a more affluent constituency may thus realize that it can levy taxes at rates greater than those which local government units with more austere constituencies can collect.� For the latter, collecting taxes at prohibitive rates may be counterproductive.� High tax rates can be a disincentive for doing business, rendering it unattractive to commerce and thereby stunting, rather than facilitating, their development.� In this sense, insisting on uniformity would be a disservice to certain local government units and would ultimately undermine the aims of local autonomy and decentralization.

VI

Of course, fiscal autonomy entails �working within the constraints.�52� To echo the language of Article X, Section 5 of the 1987 Constitution, this is to say that the taxing power of local government units is �subject to such guidelines and limitations as the Congress may provide.�53� It is the 1% as a constraint on which the respondent Commission on Audit is insisting.

There are, in this case, three (3) considerations that illumine our task of interpretation: (1) the text of Section 235, which, to reiterate, is cast in permissive language; (2) the seminal purpose of fiscal autonomy; and (3) the jurisprudentially established preference for weighing the scales in favor of autonomy of local government units.� We find it to be in keeping with harmonizing these considerations to conclude that Section 235�s specified rate of 1% is a maximum rate rather than an immutable edict.� Accordingly, it was well within the power of the Sangguniang Panlalawigan of Palawan to enact an ordinance providing for additional levy on real property tax for the special education fund at the rate of 0.5% rather than at 1%.

VII

It was an error amounting to grave abuse of discretion for respondent to hold petitioner personally liable for the supposed deficiency.

Having established the propriety of imposing an additional levy for the special education fund at the rate of 0.5%, it follows that there was nothing erroneous in the Municipality of Narra�s having acted pursuant to Section 48 of the Ordinance.� It could thus not be faulted for collecting from owners of real properties located within its territory an annual tax as special education fund at the rate of 0.5% of the assessed value subject to tax of the property.� Likewise, it follows that it was an error for respondent to hold petitioner personally liable for the supposed deficiency in collections.

Even if a contrary ruling were to be had on the propriety of collecting at a rate less than 1%, it would still not follow that petitioner is personally liable for deficiencies.

In its Memorandum, respondent cited the 1996 case of Salalima v. Guingona54 as a precedent for finding local officials liable for violations that have to do with the special education fund.

Moreover, in Decision No. 2008-087, respondent asserted that there was �no cogent reason to exclude [petitioner] from liability since her participation as one of the local officials who implemented the collection of the reduced levy rate. . . led to the loss on reduction [sic] of government income.�55� It added that, �[c]orollary thereto, the government can also go against the officials who are responsible for the passage of [the Ordinance],�56 i.e., the members of the Sangguniang Panlalawigan of the Province of Palawan.

Respondent�s reliance on Salalima and on petitioner�s having been incidentally the mayor of Narra, Palawan when supposedly deficient collections were undertaken is misguided.

Per respondent�s own summation of Salalima, in that case, this court:

held that the governor, vice-governor and members of the Sangguniang Panlalawigan are collectively responsible with other provincial officials in the administration of fiscal and financial transactions of the province pursuant to Sections 304 and 305 of RA 7160 for denying the other beneficiaries of their share of the SEF.� These local officials cannot claim ignorance of the law as to the sharing scheme of the real property tax and the SEF as the same is clearly provided in RA 7160.57� (Emphasis supplied)

Salalima involved several administrative Complaints filed before the Office of the President against the elective officials of the Province of Albay.� One of these � OP Case No. 5470 � was a Complaint for malversation, and �consistent [and] habitual violation of pars. (c) and (d) of Section 60 of [the Local Government Code]�58 which was filed by Tiwi, Albay Mayor Naomi Corral against Albay Governor Romeo Salalima, Vice-Governor Danilo Aza�a, and other Sangguniang Panlalawigan members.

This Complaint was precipitated by the refusal of the provincial officials of Albay to make available to the Municipality of Tiwi, Albay its share in the collections of the special education fund.� This was contrary to Section 272 of the Local Government Code59 which requires equal sharing between provincial and municipal school boards.� Specifically, it was found that the Sangguniang Panlalawigan passed Ordinance No. 09-92, which declared as forfeited in favor of the Province of Albay (and to the exclusion of the municipalities in Albay) all payments made by the National Power Corporation to the former pursuant to a memorandum of agreement through which the National Power Corporation settled its real property tax obligations.

As regards the personal liability of the respondents in that case, the Office of the President was quoted to have anchored on the following disquisition its imposition of the penalty of suspension on the respondent provincial officials:

It cannot be denied that the Sangguniang Panlalawigan has control over the Province�s �purse� as it may approve or not resolutions or ordinances generating revenue or imposing taxes as well as appropriating and authorizing the disbursement of funds to meet operational requirements or for the prosecution of projects.

Being entrusted with such responsibility, the provincial governor, vice-governor and the members of the Sangguniang Panlalawigan, must always be guided by the so-called �fundamental� principles enunciated under the Local Government Code[.] . . .

All the respondents could not claim ignorance of the law especially with respect to the provisions of P.D. No. 464 that lay down the sharing scheme among local government units concerned and the national government, for both the basic real property tax and additional tax pertaining to the Special Education Fund.� Nor can they claim that the Province could validly forfeit the P40,724,471.74 paid by NPC considering that the Province is only entitled to a portion thereof and that the balance was merely being held in trust for the other beneficiaries.

As a public officer, respondent Aza�a (and the other respondents as well) has a duty to protect the interests not only of the Province but also of the municipalities of Tiwi and Daraga and even the national government.� When the passage of an illegal or unlawful ordinance by the Sangguniang Panlalawigan is imminent, the presiding officer has a duty to act accordingly, but actively opposing the same by temporarily relinquishing his chair and participating in the deliberations.� If his colleagues insist on its passage, he should make known his opposition thereto by placing the same on record.� No evidence of any sort was shown in this regard by respondent Aza�a.

Clearly, all the respondents have, whether by act or omission, denied the other beneficiaries of their rightful shares in the tax delinquency payments made by the NPC and caused the illegal forfeiture, appropriation and disbursement of funds not belonging to the Province, through the passage and approval of Ordinance No. 09-92 and Resolution Nos. 178-92 and 204-92.

The foregoing factual setting shows a wanton disregard of law on the part of the respondents tantamount to abuse of authority.� Moreover, the illegal disbursements made can qualify as technical malversation.60

It is evident that the circumstances in Salalima are not analogous to the circumstances pertinent to petitioner.

While Salalima involved the mishandling of proceeds which was �tantamount to abuse of authority� and which �can qualify as technical malversation,� this case involves the collection of the additional levy for the special education fund at a rate which, at the time of the collection, was pursuant to an ordinance that was yet to be invalidated.

Likewise, Salalima involved the liability of the provincial officials who were themselves the authors of an invalid ordinance.� In this case, the Municipality of Narra � as subordinate to the Province of Palawan � merely enforced a provincial ordinance.� Respondent, in its own Memorandum, acknowledged that it was not even petitioner but the municipal treasurer who actually effected the collection at a supposedly erroneous rate.61

Also, Salalima entailed the imposition of the administrative penalty of suspension.� In this case, respondent is not concerned with the imposition of administrative penalties but insists that petitioner must herself (jointly and severally with the other persons named) pay for the deficiency in collections.

We find it improper to hold petitioner personally liable for the uncollected amount on account of the sheer happenstance that she was the mayor of Narra, Palawan, when the Ordinance was enforced.

VIII

The actions of the officials of the Municipality of Narra are consistent with the rule that ordinances are presumed valid.� In finding liability, respondent suggests that officers of the Municipality should not comply with an ordinance duly passed by the Sangguniang Panlalawigan.

It is true that petitioner, as the local chief executive, was charged with fidelity to our laws.� However, it would be grossly unfair to sustain respondent�s position.� It implacably dwells on supposed non-compliance with Section 235 but turns a blind eye on the context which precipitated the collection made by the Municipality of Narra at the reduced rate of 0.5%.

The mayor�s actions were done pursuant to an ordinance which, at the time of the collection, was yet to be invalidated.

It is basic that laws and local ordinances are �presumed to be valid unless and until the courts declare the contrary in clear and unequivocal terms.�62� Thus, the concerned officials of the Municipality of Narra, Palawan must be deemed to have conducted themselves in good faith and with regularity when they acted pursuant to Chapter 5, Section 48 of Provincial Ordinance No. 332-A, Series of 1995, and collected the additional levy for the special education fund at the rate of 0.5%.� Accordingly, it was improper for respondent to attribute personal liability to petitioner and to require her to personally answer to the deficiency in special education fund collections.

WHEREFORE, the Petition is GRANTED.� Decision No. 2008-087 dated September 22, 2008 and Decision No. 2011-083 dated November 16, 2011 of respondent Commission on Audit are ANNULLED and SET ASIDE.

SO ORDERED.

Sereno, C.J. Carpio, Velasco, Jr., Leonardo-De Castro,� Peralta, Bersamin, Del Castillo, Villarama, Jr., Perez, Mendoza, Reyes, and Perlas-Bernabe,� JJ., concur.
Brion, J., on leave.
Jardeleza, J., on official leave.

Endnotes:


1Rollo, pp. 25�31.

2 Id. at 19�24.

3 Id. at 25�31.

4 Id. at 48�51.

5 Id. at 32.

6 Id. at 19�24.

7 Id. at 72.

8 Id. at 72 and 199.

9 Id. at 214.

10 Id. at 199.

11 Section 235.� Additional Levy on Real Property for the Special Education Fund (SEF). - A province or city, or a municipality within the Metropolitan Manila Area, may levy and collect an annual tax of one percent (1%) on the assessed value of real property which shall be in addition to the basic real property tax.� The proceeds thereof shall exclusively accrue to the Special Education Fund (SEF).

12Rollo, pp. 199 and 214.

13 Id. at 32.

14 Id.

15 Id. at 33�38. Denominated �Appeal� by the Municipality of Narra.

16 Id. at 5 and 49.

17 Id. at 41�45.

18 Id. at 48�51.

19 Id. at 52�61.

20 Id. at 25�30.

21 The other members of the Sangguniang Panlalawigan of Palawan are Rosalino R. Acosta, Ernesto A. Llacuna, Antonio C. Alvarez, Haide B. Barroma, Leoncio N. Ola, Ramon A. Zabala, Belen B. Abordo, Valentin A. Baaco, Claro Ordinario, Derrick R. Pablico, Lanie C. Abogado, and Joel B. Bitongon.

22Rollo, p. 30.

23 Id. at 30.

24 Id. at 64�67.

25 Id. at 68�80.

26 Id. at 19�24.

27 Id. at 3�16.

28 Id. at 134�147.

29 Id. at 185�187.

30 Id. at 197�209 and 213�223.

31Pelizloy Realty Corporation v. Province of Benguet, G.R. No. 183137, April 10, 2013, 695 SCRA 491, 500 [Per J. Leonen, Third Division], citing Reyes v. Almanzor, 273 Phil. 558, 564 (1991) [Per J. Paras, En Banc]; Icard v. City Council of Baguio, 83 Phil 870, 873 (1949) [Per J. Reyes, En Banc]; City of Iloilo v. Villanueva, 105 Phil. 337 (1959) [Per J. Bautista Angelo, En Banc]; and Const. (1987), art. X, sec. 1.

32 83 Phil 870, 873 (1949) [Per J. Reyes, En Banc].

33 Id., citing Cu Unjieng vs. Patstone, 42 Phil. 818, 830 (1922) [Per J. Ostrand, En Banc]; Pacific Commercial Co. v. Romualdez, 49 Phil. 917, 924 (1927) [Per J. Malcolm, En Banc]; Batangas Transportation Co. v. Provincial Treasure of Batangas, 52 Phil. 190,196 (1928) [Per J. Villamor, En Banc]; Baldwin v. Coty Council 53 Ala., p. 437; State v. Smith 31 Lowa, p. 493; 38 Am Jur pp. 68, 72�73.

34 CONST. (1987), art. II, sec. 25.

35 CONST. (1935), art. VII, sec. 10, par. (1).

36 DANTE B. GATMAYTAN, LOCAL GOVERNMENT LAW AND JURISPRUDENCE, 3 (2014).

37 CONST. (1987), art. X, sec. 5.

38 391 Phil. 84 (2000) [Per J. Panganiban, En Banc].

39 Id. at 102�103, citing San Juan v. Civil Service Commission, G.R. No. 92299, April 19, 1991, 196 SCRA 69, 79 [Per J. Gutierrez, Jr., En Banc].

40 364 Phil. 842 (1999) [Per J. Gonzaga-Reyes, Third Division].

41 Id. at 856-857, citing ISAGANI A. CRUZ, CONSTITUTIONAL LAW, 84 (1991) and JOAQUIN G. BERNAS, THE CONSTITUTION OF THE REPUBLIC OF THE PHILIPPINES, 381 (1st ed, 1988).

42 273 Phil. 271 (1991) [Per J. Gutierrez, Jr., En Banc].

43 Id. at 279.

44 Section 3.� The Congress shall enact a local government code which shall provide for a more responsive and accountable local government structure instituted through a system of decentralization with effective mechanisms of recall, initiative, and referendum, allocate among the different local government units their powers, responsibilities, and resources, and provide for the qualifications, election, appointment and removal, term, salaries, powers and functions and duties of local officials, and all other matters relating to the organization and operation of the local units.

45 Rep. Act No. 5447 (1968), An Act Creating a Special Education Fund to be Constituted from the Proceeds of an Additional Real Property Tax and a Certain Portion of the Taxes on Virginia-type Cigarettes and Duties on Imported Leaf Tobacco, Defining the Activities to be Financed, Creating School Boards for the Purpose, and Appropriating Funds Therefrom.

46 422 Phil. 519 (2001) [Per J. Ynares-Santiago, En Banc].

47 Id. at 524-525.

48 G.R. No. 131481 and 131624, March 16, 2011, 645 SCRA 401 [Per J. Leonardo-De Castro, First Division].

49 Id. at 437, citing Caltex (Philippines), Inc. v. Court of Appeals, G.R. No. 97753, August 10, 1992, 212 SCRA 448, 463 [Per J. Regalado, Second Division].

50 273 Phil. 271 (1991) [Per J. Gutierrez, Jr., En Banc].

51Pimentel v. Aguirre, 391 Phil. 84, 102�103 (2000) [Per J. Panganiban, En Banc].

52 Id.

53 CONST. (1987), art. X, sec. 5.

54 326 Phil. 847 (1996) [Per J. Davide, En Banc].

55Rollo, p. 29.

56 Id.

57 Id. at 222-A.

58 Section 60.� Grounds for Disciplinary Actions. - An elective local official may be disciplined, suspended, or removed from office on any of the following grounds:

. . . .

(c) Dishonesty, oppression, misconduct in office, gross negligence, or dereliction of duty;

(d) Commission of any offense involving moral turpitude or an offense punishable by at least prision mayor[.]

59 Section 272.� Application of Proceeds of the Additional One Percent SEF Tax. - The proceeds from the additional one percent (1%) tax on real property accruing to the Special Education Fund (SEF) shall be automatically released to the local school boards: Provided, That, in case of provinces, the proceeds shall be divided equally between the provincial and municipal school boards: Provided, however, That the proceeds shall be allocated for the operation and maintenance of public schools, construction and repair of school buildings, facilities and equipment, educational research, purchase of books and periodicals, and sports development as determined and approved by the Local School Board.

60Salalima v. Guingona, 326 Phil. 847, 874-875 (1996) [Per J. Davide, Jr., En Banc].

61Rollo, p. 214.

62Valley Trading Co., Inc. v. CFI of Isabela. 253 Phil. 494 (1989) [Per J. Regalado, Second Division].� See also Social Justice Society v. Atienza, 568 Phil. 658, 682�683 (2008) [Per J. Corona, First Division].



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February-2015 Jurisprudence                 

  • A.C. No. 7973 and A.C. No. 10457, February 03, 2015 - MELVYN G. GARCIA, Complainant, v. ATTY. RAUL H. SESBRE�O, Respondent.

  • A.M. No. RTJ-13-2366 [Formerly OCA IPI No. 11-3740-RTJ], February 04, 2015 - JILL M. TORMIS, Complainant, v. JUDGE MEINRADO P. PAREDES, Respondent.

  • G.R. No. 192785, February 04, 2015 - PEOPLE OF THE PHILIPPINES, Plaintiff-Appellee, v. JOMER BUTIAL, Accused-Appellant.

  • G.R. No. 172509, February 04, 2015 - CHINA BANKING CORPORATION, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

  • G.R. No. 174581, February 04, 2015 - ATTY. LEO N. CAUBANG, Petitioner, v. JESUS G. CRISOLOGO AND NANETTE B. CRISOLOGO, Respondents.

  • G.R. No. 209287, February 03, 2015 - MARIA CAROLINA P. ARAULLO, CHAIRPERSON, BAGONG ALYANSANG MAKABAYAN; JUDY M. TAGUIWALO, PROFESSOR, UNIVERSITY OF THE PHILIPPINES DILIMAN, CO-CHAIRPERSON, PAGBABAGO; HENRI KAHN, CONCERNED CITIZENS MOVEMENT; REP. LUZ ILAGAN, GABRIELA WOMEN�S PARTY REPRESENTATIVE; REP. TERRY L. RIDON, KABATAAN PARTYLIST REPRESENTATIVE; REP. CARLOS ISAGANI ZARATE, BAYAN MUNA PARTY-LIST REPRESENTATIVE; RENATO M. REYES, JR., SECRETARY GENERAL OF BAYAN; MANUEL K. DAYRIT, CHAIRMAN, ANG KAPATIRAN PARTY; VENCER MARI E. CRISOSTOMO, CHAIRPERSON, ANAKBAYAN; VICTOR VILLANUEVA, CONVENOR, YOUTH ACT NOW, Petitioners, v. BENIGNO SIMEON C. AQUINO III, PRESIDENT OF THE REPUBLIC OF THE PHILIPPINES; PAQUITO N. OCHOA, JR., EXECUTIVE SECRETARY; AND FLORENCIO B. ABAD, SECRETARY OF THE DEPARTMENT OF BUDGET AND MANAGEMENT, Respondents.; G.R. No. 209135 - AUGUSTO L. SYJUCO JR., PH.D., Petitioner, v. FLORENCIO B. ABAD, IN HIS CAPACITY AS THE SECRETARY OF DEPARTMENT OF BUDGET AND MANAGEMENT; AND HON. FRANKLIN MAGTUNAO DRILON, IN HIS CAPACITY AS THE SENATE PRESIDENT OF THE PHILIPPINES,Respondents.; G.R. No. 209136 - MANUELITO R. LUNA, Petitioner, v. SECRETARY FLORENCIO ABAD, IN HIS OFFICIAL CAPACITY AS HEAD OF THE DEPARTMENT OF BUDGET AND MANAGEMENT; AND EXECUTIVE SECRETARY PAQUITO OCHOA, IN HIS OFFICIAL CAPACITY AS ALTER EGO OF THE PRESIDENT,Respondents.; G.R. No. 209155 - ATTY. JOSE MALVAR VILLEGAS, JR., Petitioner, v. THE HONORABLE EXECUTIVE SECRETARY PAQUITO N. OCHOA, JR.; AND THE SECRETARY OF BUDGET AND MANAGEMENT FLORENCIO B. ABAD, Respondents.; G.R. No. 209164 - PHILIPPINE CONSTITUTION ASSOCIATION (PHILCONSA), REPRESENTED BY DEAN FROILAN M. BACUNGAN, BENJAMIN E. DIOKNO AND LEONOR M. BRIONES, Petitioners, v. DEPARTMENT OF BUDGET AND MANAGEMENT AND/OR HON. FLORENCIO B. ABAD, Respondents.; G.R. No. 209260 - INTEGRATED BAR OF THE PHILIPPINES (IBP), Petitioner, v. SECRETARY FLORENCIO B. ABAD OF THE DEPARTMENT OF BUDGET AND MANAGEMENT (DBM), Respondents.; G.R. No. 209442 - GRECO ANTONIOUS BEDA B. BELGICA; BISHOP REUBEN M. ABANTE AND REV. JOSE L. GONZALEZ, Petitioners, v. PRESIDENT BENIGNO SIMEON C. AQUINO III, THE SENATE OF THE PHILIPPINES, REPRESENTED BY SENATE PRESIDENT FRANKLIN M. DRILON; THE HOUSE OF REPRESENTATIVES, REPRESENTED BY SPEAKER FELICIANO BELMONTE, JR.; THE EXECUTIVE OFFICE, REPRESENTED BY EXECUTIVE SECRETARY PAQUITO N. OCHOA, JR.; THE DEPARTMENT OF BUDGET AND MANAGEMENT, REPRESENTED BY SECRETARY FLORENCIO ABAD; THE DEPARTMENT OF FINANCE, REPRESENTED BY SECRETARY CESAR V. PURISIMA; AND THE BUREAU OF TREASURY, REPRESENTED BY ROSALIA V. DE LEON, Respondents.; G.R. No. 209517 - CONFEDERATION FOR UNITY, RECOGNITION AND ADVANCEMENT OF GOVERNMENT EMPLOYEES (COURAGE), REPRESENTED BY ITS 1ST VICE PRESIDENT, SANTIAGO DASMARINAS, JR.; ROSALINDA NARTATES, FOR HERSELF AND AS NATIONAL PRESIDENT OF THE CONSOLIDATED UNION OF EMPLOYEES NATIONAL HOUSING AUTHORITY (CUE-NHA); MANUEL BACLAGON, FOR HIMSELF AND AS PRESIDENT OF THE SOCIAL WELFARE EMPLOYEES ASSOCIATION OF THE PHILIPPINES, DEPARTMENT OF SOCIAL WELFARE AND DEVELOPMENT CENTRAL OFFICE (SWEAP-DSWD CO); ANTONIA PASCUAL, FOR HERSELF AND AS NATIONAL PRESIDENT OF THE DEPARTMENT OF AGRARIAN REFORM EMPLOYEES ASSOCIATION (DAREA); ALBERT MAGALANG, FOR HIMSELF AND AS PRESIDENT OF THE ENVIRONMENT AND MANAGEMENT BUREAU EMPLOYEES UNION (EMBEU); AND MARCIAL ARABA, FOR HIMSELF AND AS PRESIDENT OF THE KAPISANAN PARA SA KAGALINGAN NG MGA KAWANI NG MMDA (KKK-MMDA), Petitioners, v. BENIGNO SIMEON C. AQUINO III, PRESIDENT OF THE REPUBLIC OF THE PHILIPPINES; PAQUITO OCHOA, JR., EXECUTIVE SECRETARY; AND HON. FLORENCIO B. ABAD, SECRETARY OF THE DEPARTMENT OF BUDGET AND MANAGEMENT, Respondents.; G.R. No. 209569 - VOLUNTEERS AGAINST CRIME AND CORRUPTION (VACC), REPRESENTED BY DANTE L. JIMENEZ, Petitioner, v. PAQUITO N. OCHOA, EXECUTIVE SECRETARY, AND FLORENCIO B. ABAD, SECRETARY OF THE DEPARTMENT OF BUDGET AND MANAGEMENT, Respondents.

  • G.R. No. 203536, February 04, 2015 - CIVIL SERVICE COMMISSION, Petitioner, v. MARIA RIZA G. VERGEL DE DIOS, Respondent.

  • A.C. No. 10681, February 03, 2015 - SPOUSES HENRY A. CONCEPCION AND BLESILDA S. CONCEPCION, Complainants, v. ATTY. ELMER A. DELA ROSA, Respondent.

  • G.R. No. 206285, February 04, 2015 - VERITAS MARITIME CORPORATION AND/OR ERICKSON MARQUEZ, Petitioners, v. RAMON A. GEPANAGA, JR., Respondent.

  • A.M. No. P-15-3298 [Formerly A.M. No. 10-11-120-MTC], February 04, 2015 - RE: REPORT ON THE FINANCIAL AUDIT CONDUCTED AT THE MUNICIPAL TRIAL COURT, BALIUAG, BULACAN

  • G.R. No. 207257, February 03, 2015 - HON. RAMON JESUS P. PAJE, IN HIS CAPACITY AS SECRETARY OF THE DEPARTMENT OF ENVIRONMENT AND NATURAL RESOURCES (DENR), Petitioner, v. HON. TEODORO A. CASI�O, HON. RAYMOND V. PALATINO, HON. RAFAEL V. MARIANO, HON. EMERENCIANA A. DE JESUS, CLEMENTE G. BAUTISTA, JR., HON. ROLEN C. PAULINO, HON. EDUARDO PIANO, HON. JAMES DE LOS REYES, HON. AQUILINO Y. CORTEZ, JR., HON. SARAH LUGERNA LIPUMANO-GARCIA, NORAIDA VELARMINO, BIANCA CHRISTINE GAMBOA ESPINOS, CHARO SIMONS, GREGORIO LLORCA MAGDARAOG, RUBELH PERALTA, ALEX CORPUS HERMOSO, RODOLFO SAMBAJON, REV. FR. GERARDO GREGORIO P. JORGE, CARLITO A. BALOY, OFELIA D. PABLO, MARIO ESQUILLO, ELLE LATINAZO, EVANGELINE Q. RODRIGUEZ, JOHN CARLO DELOS REYES, Respondents.; G.R. NO. 207257 - REDONDO PENINSULA ENERGY, INC., Petitioner, v. HON. TEODORO A. CASI�O, HON. RAYMOND V. PALATINO, HON. RAFAEL V. MARIANO, HON. EMERENCIANA A. DE JESUS, CLEMENTE G. BAUTISTA, JR., HON. ROLEN C. PAULINO, HON. EDUARDO PIANO, HON. JAMES DE LOS REYES, HON. AQUILINO Y. CORTEZ, JR., HON. SARAH LUGERNA LIPUMANO-GARCIA, NORAIDA VELARMINO, BIANCA CHRISTINE GAMBOA ESPINOS, CHARO SIMONS, GREGORIO LLORCA MAGDARAOG, RUBELH PERALTA, ALEX CORPUS HERMOSO, RODOLFO SAMBAJON, REV. FR. GERARDO GREGORIO P. JORGE, CARLITO A. BALOY, OFELIA D. PABLO, MARIO ESQUILLO, ELLE LATINAZO, EVANGELINE Q. RODRIGUEZ, JOHN CARLO DELOS REYES, RAMON JESUS P. PAJE, IN HIS CAPACITY AS SECRETARY OF THE DEPARTMENT OF ENVIRONMENT AND NATURAL RESOURCES AND SUBIC BAY METROPOLITAN AUTHORITY, Respondents.; G.R. NO. 207276 - HON. TEODORO A. CASI�O, HON. RAYMOND V. PALATINO, HON. EMERENCIANA A. DE JESUS, CLEMENTE G. BAUTISTA, JR., HON. RAFAEL V. MARIANO, HON. ROLEN C. PAULINO, HON. EDUARDO PIANO, HON. JAMES DE LOS REYES, HON. AQUILINO Y. CORTEZ, JR., HON. SARAH LUGERNA LIPUMANO-GARCIA, NORAIDA VELARMINO, BIANCA CHRISTINE GAMBOA ESPINOS, CHARO SIMONS, GREGORIO LLORCA MAGDARAOG, RUBELH PERALTA, ALEX CORPUS HERMOSA, RODOLFO SAMBAJON, ET AL., Petitioners; G.R. NO. 207282 - RAMON JESUS P. PAJE IN HIS CAPACITY AS SECRETARY OF THE DEPARTMENT OF ENVIRONMENT AND NATURAL RESOURCES, SUBIC BAY METROPOLITAN AUTHORITY, AND REDONDO PENINSULA ENERGY, INC., Respondents.; G.R. NO. 207366 - SUBIC BAY METROPOLITAN AUTHORITY, Petitioner, v. HON. TEODORO A. CASI�O, HON. RAYMOND V. PALATINO, HON. RAFAEL V. MARIANO, HON. EMERENCIANA A. DE JESUS, CLEMENTE G. BAUTISTA, JR., HON. ROLEN C. PAULINO, HON EDUARDO PIANO, HON. JAMES DE LOS REYES, HON. AQUILINO Y. CORTEZ, JR., HON. SARAH LUGERNA LIPUMANO-GARCIA, NORAIDA VELARMINO, BIANCA CHRISTINE GAMBOA, GREGORIO LLORCA MAGDARAOG, RUBELH PERALTA, ALEX CORPUS HERMOSO, RODOLFO SAMBAJON, REV. FR. GERARDO GREGORIO P. JORGE, CARLITO A. BALOY, OFELIA D. PABLO, MARIO ESQUILLO, ELLE LATINAZO, EVANGELINE Q. RODRIGUEZ, JOHN CARLO DELOS REYES, HON. RAMON JESUS P. PAJE, IN HIS CAPACITY AS SECRETARY OF THE DEPARTMENT OF ENVIRONMENT AND NATURAL RESOURCES AND REDONDO PENINSULA ENERGY, INC., Respondents.

  • A.M. No. P-14-3241 (Formerly OCA IPI No. 11-3672-P), February 04, 2015 - MARY-ANN* S. TORDILLA, COURT STENOGRAPHER III, REGIONAL TRIAL COURT OF NAGA CITY, CAMARINES SUR, BRANCH 27, Complainant, v. LORNA H. AMILANO, COURT STENOGRAPHER III, REGIONAL TRIAL COURT OF NAGA CITY, CAMARINES SUR, BRANCH 61, Respondent.

  • G.R. No. 191060, February 02, 2015 - PEOPLE OF THE PHILIPPINES, Plaintiff-Appellee, v. TOMAS DIMACUHA, JR., EDGAR ALLEN ALVAREZ, RODEL CABALLERO, LUIS EVANGELISTA, RICKY BARRIAO, LITO GUALTER, TESS GUALTER, BOGS EVANGELISTA, ALIAS THEO, ALIAS NONONG, ALIAS JOHNY AND JOHN DOES, ACCUSED, EDGAR ALLEN ALVAREZ AND RODEL CABALLERO, Accused-Appellants.

  • G.R. No. 194999, February 09, 2015 - PEOPLE OF THE PHILIPPINES, Plaintiff-Appellee, v. GLORIA NEPOMUCENO Y PEDRAZA, Accused-Appellant.

  • G.R. No. 212160, February 04, 2015 - PEOPLE OF THE PHILIPPINES, Plaintiff-Appellee, v. DENNIS SUMILI, Accused-Appellant.

  • G.R. No. 201100, February 04, 2015 - PEOPLE OF THE PHILIPINES, Plaintiff-Appellee, v. MHODS USMAN Y GOGO, Accused-Appellant.

  • G.R. No. 212277, February 11, 2015 - ROBERT AND NENITA DE LEON, Petitioners, v. GILBERT AND ANALYN DELA LLANA, Respondents.

  • G.R. No. 176022, February 02, 2015 - REPUBLIC OF THE PHILIPPINES, Petitioner, v. CECILIA GRACE L. ROASA, MARRIED TO GREG AMBROSE ROASA, AS HEREIN REPRESENTED BY HER ATTORNEYS-IN-FACT, BERNARDO M. NICOLAS, JR. AND ALVIN B. ACAYEN, Respondents.

  • G.R. No. 205308, February 11, 2015 - PEOPLE OF THE PHILIPPINES, Appellee, v. OSCAR SANTOS Y ENCINAS, Appellant.

  • A.C. No. 8101, February 04, 2015 - MELANIO S. SALITA, Complainant, v. ATTY. REYNALDO T. SALVE, Respondent.

  • G.R. No. 202961, February 04, 2015 - EMER MILAN, RANDY MASANGKAY, WILFREDO JAVIER, RONALDO DAVID, BONIFACIO MATUNDAN, NORA MENDOZA, ET AL., Petitioners, v. NATIONAL LABOR RELATIONS COMMISSION, SOLID MILLS, INC., AND/OR PHILIP ANG, Respondents.

  • G.R. No. 205889, February 04, 2015 - PEOPLE OF THE PHILIPPINES, Plaintiff-Appellee, v. SANDER DACUMA Y LUNSOD, Accused-Appellant.

  • G.R. No. 211351, February 04, 2015 - LAND BANK OF THE PHILIPPINES, Petitioner, v. HEIRS OF JESUS ALSUA, REPRESENTED BY BIBIANO C. SABINO, Respondents.

  • G.R. No. 196418, February 10, 2015 - TECHNICAL EDUCATION AND SKILLS DEVELOPMENT AUTHORITY (TESDA), Petitioner, v. THE COMMISSION ON AUDIT; CHAIRMAN REYNALDO A. VILLAR; COMMISSIONER JUANITO G. ESPINO, JR.; AND COMMISSIONER EVELYN R. SAN BUENAVENTURA, Respondents.

  • G.R. No. 200336, February 11, 2015 - PEOPLE OF THE PHILIPPINES, Plaintiff-Appellee, v. ROWENA TAPUGAY Y VENTURA, Accused-Appellant.

  • A.M. No. P-11-2930 (Formerly A.M. OCA IPI No. 10-3318-P), February 17, 2015 - LEAVE DIVISION � O.A.S., OFFICE OF THE COURT ADMINISTRATOR, Petitioner, v. TYKE J. SARCENO, Respondents.

  • G.R. No. 171222, February 18, 2015 - PEOPLE OF THE PHILIPPINES, Petitioner, v. LTSG. DOMINADOR BAYABOS, LTJG. MANNY G. FERRER, LTJG. RONALD G. MAGSINO, LTJG. GERRY P. DOCTOR, ENS. DOMINADOR B. OPERIO, JR., AND THE HON. SANDIGANBAYAN, Respondents.; G.R. No. 174786 - PEOPLE OF THE PHILIPPINES, Petitioner, v. RADM VIRGINIO R. ARIS, LTJG. KRUZALDO G. MABBORANG, ENS. DENNIS S. VELASCO, AND THE HON. SANDIGANBAYAN, Respondents.

  • G.R. No. 209588, February 18, 2015 - PEOPLE OF THE PHILIPPINES, Plaintiff-Appellee, v. ERIC ROSAURO Y BONGCAWIL, Accused-Appellant.

  • A.C. No. 10451, February 04, 2015 - SPOUSES WILLIE AND AMELIA UMAGUING, Complainants, v. ATTY. WALLEN R. DE VERA, Respondents.

  • G.R. No. 209295, February 11, 2015 - DIANA YAP-CO, Petitioner, v. SPOUSES WILLIAM T. UY AND ESTER GO-UY, Respondents.

  • G.R. No. 199445, February 04, 2015 - PEOPLE OF THE PHILIPPINES, Plaintiff-Appellee, v. PACITO ESPEJON Y LEBIOS, Accused-Appellant.

  • G.R. No. 185115, February 18, 2015 - NORTHERN MINDANAO POWER CORPORATION, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondents.

  • G.R. No. 205735, February 04, 2015 - CONCEPCION A. VILLENA, Petitioner, v. BATANGAS II ELECTRIC COOPERATIVE, INC. AND GEORGE A. DIN, Respondents.

  • G.R. No. 195109, February 04, 2015 - ANDY D. BALITE, DELFIN M. ANZALDO AND MONALIZA DL. BIHASA, Petitioners, v. SS VENTURES INTERNATIONAL, INC., SUNG SIK LEE AND EVELYN RAYALA , Respondents.

  • A.M. No. RTJ-15-2406 [Formerly OCA IPI No. 11-3638-RTJ], February 18, 2015 - BENITO B. NATE, Complainant, v. JUDGE LELU P. CONTRERAS, BRANCH 43, REGIONAL TRIAL COURT, VIRAC, CATANDUANES (THEN CLERK OF COURT, RTC-IRIGA CITY), Respondents.

  • G.R. No. 199990, February 04, 2015 - SPOUSES ROLANDO AND HERMINIA SALVADOR, Petitioners, v. SPOUSES ROGELIO AND ELIZABETH RABAJA AND ROSARIO GONZALES, Respondents.

  • G.R. No. 185666, February 04, 2015 - NIPPON EXPRESS (PHILIPPINES) CORP., Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondents.

  • G.R. No. 206229, February 04, 2015 - PEOPLE OF THE PHILIPPINES, Plaintiff-Appellee, v. AMY DASIGAN Y OLIVA, Accused-Appellant.

  • G.R. No. 190348, February 09, 2015 - PEOPLE OF THE PHILIPPINES, Plaintiff-Appellee, v. NILO COLENTAVA, Accused-Appellant.

  • G.R. No. 211362, February 24, 2015 - FIRST CLASS CADET ALDRIN JEFF P. CUDIA OF THE PHILIPPINE MILITARY ACADEMY, REPRESENTED BY HIS FATHER RENATO P. CUDIA, WHO ALSO ACTS ON HIS OWN BEHALF, AND BERTENI CATALU�A CAUSING, Petitioners, v. THE SUPERINTENDENT OF THE PHILIPPINE MILITARY ACADEMY (PMA), THE HONOR COMMITTEE (HC) OF 2014 OF THE PMA AND HC MEMBERS, AND THE CADET REVIEW AND APPEALS BOARD (CRAB), Respondents.; FILIPINA P. CUDIA, IN BEHALF OF CADET FIRST CLASS ALDRIN JEFF P. CUDIA, AND ON HER OWN BEHALF, Petitioner-Intervenor.

  • G.R. No. 200308, February 23, 2015 - PEOPLE OF THE PHILIPPINES, Plaintiff-Appellee, v. MERA �JOY� ELEUTERIO NIELLES, @ MERA NIELLES DELOS REYES, Accused-Appellant.

  • G.R. No. 195245, February 16, 2015 - PEOPLE OF THE PHILIPPINES, Plaintiff-Appellee, v. JIMMY GABUYA Y ADLAWAN, Accused-Appellant.

  • G.R. No. 197818, February 25, 2015 - PEOPLE OF THE PHILIPPINES, Plaintiff-Appellee, v. ALLAN DIAZ Y ROXAS, Accused-Appellant.

  • A.M. No. MTJ-15-1851, February 11, 2015 - CHUA KENG SIN, Petitioner, v. JUDGE JOB M. MANGENTE, METROPOLITAN TRIAL COURT, BRANCH 54, NAVOTAS CITY, Respondents.

  • A.M. No. P-10-2872 [Formerly A.M. No. 10-10-118-MTC], February 24, 2015 - OFFICE OF THE COURT ADMINISTRATOR, Complainant, v. CLERK OF COURT EMMANUELA A. REYES, MUNICIPAL TRIAL COURT, BANI, PANGASINAN, Respondent.

  • G.R. No. 189669, February 16, 2015 - PILIPINAS SHELL PETROLEUM CORPORATION AND PETRON CORPORATION, Petitioners, v. ROMARS INTERNATIONAL GASES CORPORATION, Respondent.

  • G.R. No. 174161, February 18, 2015 - R TRANSPORT CORPORATION, Petitioner, v. LUISITO G. YU, Respondent.

  • G.R. No. 183652, February 25, 2015 - PEOPLE OF THE PHILIPPINES AND AAA, Petitioners, v. COURT OF APPEALS, 21ST DIVISION, MINDANAO STATION, RAYMUND CARAMPATANA, JOEFHEL OPORTO, AND MOISES ALQUIZOLA, Respondents.

  • G.R. No. 206653, February 25, 2015 - YUK LING ONG, Petitioner, v. BENJAMIN T. CO, Respondent.

  • G.R. No. 204796, February 04, 2015 - REICON REALTY BUILDERS CORPORATION, Petitioner, v. DIAMOND DRAGON REALTY AND MANAGEMENT, INC., Respondent.

  • G.R. No. 173277, February 25, 2015 - OFFICE OF THE OMBUDSMAN, Petitioner, v. PRUDENCIO C. QUIMBO, COURT OF APPEALS, 20TH DIVISION, CEBU CITY, Respondents.

  • G.R. No. 198223, February 18, 2015 - HEIRS OF TIMBANG DAROMIMBANG DIMAAMPAO, NAMELY: CABIB D. ALAWI, ACMAD D. ALAWI, KALIKO D. ALAWI, ABU ALI D. ALAWI, MOKHAYMA D. ABAB, AND MARIAM ABAB, REPRESENTED BY CABIB D. ALAWI, Petitioners, v. ATTY. ABDULLAH ALUG, HADJI BOGABONG BALT AND HEIRS OF HADJI ALI PETE PANGARUNGAN, NAMELY: HADJA SITTIE SALIMA PANGARUNGAN, AMINA P. ALANGADI, JAMELA P. SANI, ANSARY S. PANGARUNGAN, RAMLA P. PANGCAT, JACKLYN P. BANTO, ACMAD T. PANGARUNGAN, ACMELA P. MAMAROBA, AMERA P. LALANTO, ACLI T. PANGARUNGAN, ASMIA P. BANOCAG, ABDARI T. PANGARUNGAN, ASLIA T. PANGARUNGAN, HANIPA T. PANGARUNGAN, CALILI T. PANGARUNGAN, AND ANSANTO T. PANGARUNGAN, REPRESENTED BY HADJA SITTIE SALIMA PANGARUNGAN, Respondents.

  • G.R. No. 194606, February 18, 2015 - PEOPLE OF THE PHILIPPINES, Plaintiff-Appellee, v. ALFREDO REYES Y SANTOS, Accused-Appellant.

  • G.R. No. 195774, February 23, 2015 - PEOPLE OF THE PHILIPPINES, Plaintiff-Appellee, v. LARRY BASILIO Y HERNANDEZ, Accused-Appellant.

  • G.R. No. 193855, February 18, 2015 - PEOPLE OF THE PHILIPPINES, Plaintiff-Appellee, v. VIRGILIO LARGO PERONDO, Accused-Appellant.

  • G.R. No. 205867, February 23, 2015 - MARIFLOR T. HORTIZUELA, REPRESENTED BY JOVIER TAGUFA, Petitioner, v. GREGORIA TAGUFA, ROBERTO TAGUFA AND ROGELIO LUMABAN, Respondents.

  • G.R. No. 192718, February 18, 2015 - ROBERT F. MALLILIN, Petitioner, v. LUZ G. JAMESOLAMIN AND THE REPUBLIC OF THE PHILIPPINES, Respondents.

  • G.R. No. 176973, February 25, 2015 - DAVID M. DAVID, Petitioner, v. FEDERICO M. PARAGAS, JR., Respondent.

  • G.R. No. 175417, February 09, 2015 - GENERAL MARIANO ALVAREZ SERVICES COOPERATIVE, INC. (GEMASCO), Petitioner, v. NATIONAL HOUSING AUTHORITY (NHA) AND GENERAL MARIANO ALVAREZ WATER DISTRICT (GMAWD), Respondents.; G.R. NO. 198923 - GENERAL MARIANO ALVAREZ WATER DISTRICT (GMAWD), Petitioner, v. AMINA CATANGAY, ELESITA MIRANDA, ROSITA RICARTE, ROSA FETIZANAN, ABSALON AGA, ELPIDIO SARMIENTO, FRANCISCO RICARDE, ROMEO CATACUTAN, RASALIO LORENZO, ARTEMIO RAFAEL, MYRN CEA, AND NORMA ESTIL; NATIONAL HOUSING AUTHORITY (NHA) AND GENERAL MARIANO ALVAREZ SERVICES COOPERATIVE, INC., REPRESENTED BY ERNESTO FLORES, Respondents.

  • G.R. No. 193225, February 09, 2015 - BBB,* Petitioner, v. AAA,* Respondent.

  • A.C. No. 10558, February 23, 2015 - MICHAEL RUBY, Complainant, v. ATTY. ERLINDA B. ESPEJO AND ATTY. RUDOLPH DILLA BAYOT, Respondents.

  • G.R. No. 211454, February 11, 2015 - MAUNLAD TRANS., INC./CARNIVAL CRUISE LINES, INC., AND MR. AMADO L. CASTRO, JR., Petitioners, v. RODOLFO M. CAMORAL, Respondent.

  • G.R. No. 188364, February 11, 2015 - K & G MINING CORPORATION, Petitioner, v. ACOJE MINING COMPANY, INCORPORATED AND ZAMBALES CHROMITE MINING COMPANY, INCORPORATED, Respondents.

  • G.R. No. 184827, February 11, 2015 - FELIPE JHONNY A. FRIAS, JR. AND HEIRS OF ROGELIO B. VENERACION, Petitioners, v. THE HONORABLE EDWIN D. SORONGON, ASSISTING JUDGE, BRANCH 211, REGIONAL TRIAL COURT, MANDALUYONG CITY; FIRST ASIA REALTY DEVELOPMENT CORPORATION AND/OR SM PRIME HOLDINGS, INC., AND ORTIGAS & COMPANY LIMITED PARTNERSHIP, Respondents.

  • G.R. No. 201931, February 11, 2015 - DO�A ADELA1 EXPORT INTERNATIONAL, INC., Petitioner, v. TRADE AND INVESTMENT DEVELOPMENT CORPORATION (TIDCORP), AND THE BANK OF THE PHILIPPINE ISLANDS (BPI), Respondents.

  • G.R. No. 195412, February 04, 2015 - THE HON. SECRETARY OF THE DEPARTMENT OF AGRARIAN REFORM, Petitioner, v. NEMESIO DUMAGPI, REPRESENTED BY VICENTE DUMAGPI, Respondent.

  • G.R. Nos. 174365-66, February 04, 2015 - ROMEO BASAN, DANILO DIZON, JAIME L. TUMABIAO, JR., ROBERTO DELA RAMA, JR., RICKY S. NICOLAS, CRISPULO D. DONOR, GALO FALGUERA, AND NATIONAL LABOR RELATIONS COMMISSION, Petitioners, v. COCA-COLA BOTTLERS PHILIPPINES,* Respondent.

  • G.R. No. 214132, February 18, 2015 - SEALANES MARINE SERVICES, INC./ARKLOW SHIPPING NETHERLAND AND/OR CHRISTOPHER DUMATOL, Petitioners, v. ARNEL G. DELA TORRE, Respondent.

  • G.R. No. 207635, February 18, 2015 - PEOPLE OF THE PHILIPPINES, Plaintiff-Appellee, v. DANTE DELA PE�A1 AND DENNIS DELIMA, Accused-Appellants.

  • A.M. No. RTJ-13-2363 (Formerly OCA IPI No. 13-4149-RTJ), February 25, 2015 - SAMAHAN NG MGA BABAE SA HUDIKATURA (SAMABAHU), Complainant, v. JUDGE CESAR O. UNTALAN, REGIONAL TRIAL COURT, BRANCH 149, MAKATI CITY, Respondent.

  • A.C. No. 10583 [Formerly CBD 09-2555], February 18, 2015 - ROBERTO BERNARDINO, Complainant, v. ATTY. VICTOR REY SANTOS, Respondent.; A.C. NO. 10584 [FORMERLY CBD 10-2827] - ATTY. JOSE MANGASER CARINGAL, Complainant, v. ATTY. VICTOR REY SANTOS, Respondent.

  • G.R. No. 212565, February 25, 2015 - PEOPLE OF THE PHILIPPINES, Plaintiff-Appellee, v. BENJAMIN CASAS Y VINTULAN, Accused-Appellant.

  • G.R. No. 200800, February 09, 2015 - PEOPLE OF THE PHILIPPINES, Plaintiff-Appellee, v. OSCAR SEVILLANO Y RETANAL Accused-Appellant.

  • G.R. No. 212081, February 23, 2015 - DEPARTMENT OF ENVIRONMENT AND NATURAL RESOURCES (DENR), Petitioner, v. UNITED PLANNERS CONSULTANTS, INC. (UPCI), Respondent.

  • G.R. No. 205952, February 11, 2015 - ATTY. SEGUNDO B. BONSUBRE, JR., Petitioner, v. ERWIN YERRO, ERICO YERRO AND RITCHIE YERRO, Respondents.

  • G.R. No. 207010, February 18, 2015 - MAERSK-FILIPINAS CREWING, INC., A.P. MOLLER SINGAPORE PTE. LIMITED, AND JESUS AGBAYANI, Petitioners, v. TORIBIO C. AVESTRUZ,* Respondent.

  • G.R. No. 187930, February 23, 2015 - NEW WORLD DEVELOPERS AND MANAGEMENT, INC., Petitioner, v. AMA COMPUTER LEARNING CENTER, INC., Respondent.; G.R. NO. 188250 - AMA COMPUTER LEARNING CENTER, INC., Petitioner, v. NEW WORLD DEVELOPERS AND MANAGEMENT, INC., Respondent.

  • G.R. No. 181293, February 23, 2015 - ANA THERESIA �RISA� HONTIVEROS-BARAQUEL, DANIEL L. EDRALIN, VICTOR M. GONZALES, SR., JOSE APOLLO R. ADO, RENE D. SORIANO, ALLIANCE OF PROGRESSIVE LABOR, BUKLURAN NG MANGGAGAWANG PILIPINO, LAHING PILIPINO MULTI-PURPOSE TRANSPORT SERVICE COOPERATIVE, PNCC SKYWAY CORPORATION EMPLOYEES UNION (PSCEU), AND PNCC TRAFFIC MANAGEMENT & SECURITY DEPARTMENT WORKERS ORGANIZATION (PTMSDWO), Petitioners, v. TOLL REGULATORY BOARD, THE SECRETARY OF THE DEPARTMENT OF TRANSPORTATION AND COMMUNICATIONS (DOTC), PNCC SKYWAY CORPORATION, PHILIPPINE NATIONAL CONSTRUCTION CORPORATION, SKYWAY O & M CORPORATION, AND CITRA METRO MANILA TOLLWAYS CORP., Respondents.

  • G.R. No. 195850, February 16, 2015 - PEOPLE OF THE PHILIPPINES, Plaintiff-Appellee, v. ABOLA BIO Y PANAYANGAN, Accused-Appellant.

  • A.C. No. 10537, February 03, 2015 - REYNALDO G. RAMIREZ, Complainant, v. ATTY. MERCEDES BUHAYANG-MARGALLO, Respondent.

  • A.C. No. 5482, February 10, 2015 - JIMMY ANUDON AND JUANITA ANUDON, Complainants, v. ATTY. ARTURO B. CEFRA, Respondent.

  • G.R. No. 211666, February 25, 2015 - REPUBLIC OF THE PHILIPPINES, REPRESENTED BY THE DEPARTMENT OF PUBLIC WORKS AND HIGHWAYS, Petitioners, v. ARLENE R. SORIANO, Respondent.

  • G.R. No. 199554, February 18, 2015 - ZENAIDA PAZ, Petitioner, v. NORTHERN TOBACCO REDRYING CO., INC., AND/OR ANGELO ANG, Respondents.

  • G.R. No. 206004, February 24, 2015 - JOSEPH B. TIMBOL, Petitioner, v. COMMISSION ON ELECTIONS, Respondent.

  • A.C. No. 10567, February 25, 2015 - WILFREDO ANGLO, Complainant, v. ATTY. JOSE MA. V. VALENCIA, ATTY. JOSE MA. J. CIOCON, ATTY. PHILIP Z. DABAO, ATTY. LILY UY- VALENCIA, ATTY. JOEY P. DE LA PAZ, ATTY. CRIS G. DIONELA, ATTY. RAYMUNDO T. PANDAN, JR.,* ATTY. RODNEY K. RUBICA," AND ATTY. WILFRED RAMON M. PENALOSA, Respondents.

  • G.R. No. 212151, February 18, 2015 - THE PEOPLE OF PHILIPPINES, Plaintiff-Appellee, v. JAY HINLO A.K.A. "INDAY KABANG" - (at large), Accused,; RICHARD PALMA Y VARCAS A.K.A. "INDAY ATET," RUVICO SENIDO Y HAMAYBAY A.K.A. "RUBY," AND EDGAR PEDROSO Y PALASOL A.K.A. "LIBAT," Accused-Appellants.

  • G.R. No. 203466, February 25, 2015 - CHERRY ANN M. BENABAYE, Petitioner, v. PEOPLE OF THE PHILIPPINES, Respondent.

  • G.R. No. 184789, February 23, 2015 - PEOPLE OF THE PHILIPPINES, Plaintiff-Appellee, v. BEVERLY ALAGARME Y CITOY, Accused-Appellant.

  • A.M. No. P-15-3289, February 17, 2015 - CIVIL SERVICE COMMISSION, AS REPRESENTED BY DIRECTOR IV MARIA LETICIA G. REYNA, Complainant, v. JOVILYN B. DAWANG, COURT STENOGRAPHER I, MUNICIPAL TRIAL COURT, TALUGTOG, NUEVA ECIJA, Respondent.

  • G.R. No. 184762, February 25, 2015 - PEOPLE OF THE PHILIPPINES, Plaintiff-Appellee, v. DOMINGO GALLANO y JARANILLA, Accused-Appellant.

  • A.M. No. P-15-3296 [Formerly OCA IPI No. 14-4364-P], February 17, 2015 - ANONYMOUS LETTER-COMPLAINT AGAINST REYNALDO C. ALCANTARA, UTILITY WORKER I, BR. 70, AND JOSEPH C. JACINTO, ELECTRICIAN, HALL OF JUSTICE, BOTH OF THE REGIONAL TRIAL COURT, BURGOS, PANGASINAN

  • G.R. No. 206942, February 25, 2015 - VICENTE C. TATEL, Petitioner, v. JLFP INVESTIGATION SECURITY AGENCY, INC., JOSE LUIS F. PAMINTUAN, AND/OR PAOLO C. TURNO, Respondents.

  • G.R. No. 171672, February 02, 2015 - MARIETA DE CASTRO, Petitioner, v. PEOPLE OF THE PHILIPPINES, Respondent.

  • G.R. No. 175863, February 18, 2015 - NATIONAL POWER CORPORATION, Petitioner, v. LUCMAN M. IBRAHIM, ATTY. OMAR G. MARUHOM, ELIAS G. MARUHOM, BUCAY G. MARUHOM, MAMOD G. MARUHOM, FAROUK G. MARUHOM, HIDJARA G. MARUHOM, ROCANIA G. MARUHOM, POTRISAM G. MARUHOM, LUMBA G. MARUHOM, SINAB G. MARUHOM, ACMAD G. MARUHOM, SOLAYMAN G. MARUHOM, MOHAMAD M. IBRAHIM, CAIRONESA M. IBRAHIM AND MACAPANTON K. MANGONDATO, Respondents.

  • G.R. No. 204672, February 18, 2015 - SPOUSES RODOLFO AND MARCELINA GUEVARRA, Petitioners, v. THE COMMONER LENDING CORPORATION, INC., Respondent.

  • G.R. No. 203133, February 18, 2015 - YULIM INTERNATIONAL COMPANY LTD., JAMES YU, JONATHAN YU, AND ALMERICK TIENG LIM, Petitioners, v. INTERNATIONAL EXCHANGE BANK (NOW UNION BANK OF THE PHILIPPINES), Respondent.

  • G.R. No. 154262, February 11, 2015 - HERMINIO M. DE GUZMAN, FOR HIMSELF AND AS ATTORNEY-IN-FACT OF: NILO M. DE GUZMAN, ANGELINO DE GUZMAN, JOSEFINO M. DE GUZMAN, ESTRELLA M. DE GUZMAN, TERESITA DE GUZMAN, ELSA MARGARITA M. DE GUZMAN, EVELYN M. DE GUZMAN, MA. NIMIA M. DE GUZMAN, ANTOLIN M. DE GUZMAN, AND FERDINAND M. DE GUZMAN, Petitioners, v. TABANGAO REALTY INCORPORATED, Respondent.

  • G.R. No. 210430, February 18, 2015 - PEOPLE OF THE PHILIPPINES, Plaintiff-Appellee, v. RONALD NICAL Y ALMINARIO, Accused-Appellant.

  • G.R. No. 199752, February 17, 2015 - LUCENA D. DEMAALA, Petitioner, v. COMMISSION ON AUDIT, REPRESENTED BY ITS CHAIRPERSON COMMISSIONER MA. GRACIA M. PULIDO TAN, Respondent.

  • G.R. No. 163662, February 25, 2015 - PEOPLE OF THE PHILIPPINES, Plaintiff-Appellee, v. JULIE GRACE K. VILLANUEVA, Accused-Appellant.

  • A.M. No. P-09-2668, February 24, 2015 - ASTORGA AND REPOL LAW OFFICES, REPRESENTED BY ATTY. ARNOLD B. LUGARES, Complainant, v. ALEXANDER D. VILLANUEVA, SHERIFF IV, REGIONAL TRIAL COURT, BRANCH 60, MAKATI CITY, Respondent.

  • G.R. No. 194488, February 11, 2015 - ALICIA B. REYES, Petitioner, v. SPOUSES VALENTIN RAMOS, FRANCISCO S. AND ANATALIA, Respondents.

  • G.R. No. 204644, February 11, 2015 - ANGELITA CRUZ BENITO, Petitioner, v. PEOPLE OF THE PHILIPPINES, Respondent.

  • G.R. No. 169303, February 11, 2015 - PROTECTIVE MAXIMUM SECURITY AGENCY, INC., Petitioner, v. CELSO E. FUENTES, Respondent.