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G.R. No. 107383 December 7, 1994


Melquiades P. De Leon for petitioner.chanrobles virtual law library

Eugene C. Paras collaborating counsel for the petitioner.


An information, accusing Felix Nizurtado of having committed the complex crime of malversation of public funds through falsification of public document, reads:

That on or about August 25, 1983, and for sometime prior or subsequent thereto, in the City of Caloocan, Philippines and within the jurisdiction of this Honorable Court, the abovenamed accused, a public officer, being then the Barangay Captain of Panghulo, Malabon, Metro Manila, did then and there, willfully, unlawfully and feloniously falsify and attest Resolution No. 17 Series of 1983 by making it appear that on August 25, 1983 the Barangay council of Panghulo met and identified T-shirt manufacturing as its livelihood project, when in truth and in fact, as the accused fully well knew, no such meeting was held, where T-shirt manufacturing was identified and approved by the Barangay Council as its livelihood project, and thereafter, accused submitted the falsified resolution to the MHS-MMC-KKK Secretariat which endorsed the same to the Land Bank of the Philippines, which on the basis of said endorsement and the falsified resolution, encashed LBP check No. 184792 in the amount of TEN THOUSAND PESOS (P10,000.00), which check was earlier received by him as Barangay Captain of Panghulo in trust for the Barangay for its livelihood project and for which fund accused became accountable, and upon receipt thereof herein accused, with deliberate intent and grave abuse of confidence did then and there willfully, unlawfully and feloniously misappropriate, misapply and convert to his own personal use and benefit the amount of TEN THOUSAND PESOS (P10,000.00) out of the funds for which he was accountable, to the damage and prejudice of the government in the said amount.chanroblesvirtualawlibrarychanrobles virtual law library

CONTRARY TO LAW. 1chanrobles virtual law library

When arraigned by the Sandiganbayan, Nizurtado pleaded "not guilty" to the charge. During the pre-trial, held on 17 July 1989, the prosecution and the defense stipulated thusly:

1. That sometime in 1983 and 1984, accused Felix Nizurtado was the Barangay Captain of Barangay Panghulo of Malabon, Metro Manila and discharged his functions as such;chanrobles virtual law library

2. That sometime in 1983, the Ministry of Human Settlements, the Metro Manila Commission and Kilusang Kabuhayan at Kaunlaran (KKK) undertook a Livelihood Program for Barangays in Metro Manila consisting of loans in the amount of P10, 000.00 per barangay.chanroblesvirtualawlibrarychanrobles virtual law library

3. That as Barangay Captain of Barangay Panghulo, accused received a check in the amount of P10,000.00 for said barangay's livelihood program;chanrobles virtual law library

4. That the check, to be encashed, had to be supported by a project proposal to be approved by the KKK;chanrobles virtual law library

5. That the accused encashed the check received by him in the amount of P10,000.00 with the Land Bank of the Philippines; andchanrobles virtual law library

6. That the accused distributed the amount of P10,000.00 in the form of loans of P1,000.00 each to members of the barangay council. 2chanrobles virtual law library

After evaluating the evidence adduced, the Sandiganbayan came out with its factual findings and conclusions, hereunder detailed:

It appears from the evidence, testimonial and documentary, as well as from the stipulations of the parties that accused Felix V. Nizurtado was the Barangay Captain of Barangay Panghulo, Malabon, Metro Manila from 1983 to 1988.chanroblesvirtualawlibrarychanrobles virtual law library

In April or May 1983, Nizurtado and Manuel P. Romero, Barangay Treasurer of Panghulo, attended a seminar at the University of Life, Pasig, Metro Manila. The seminar was about the Barangay Livelihood Program of the Ministry of Human Settlements (MHS), the Metro Manila Commission (MMC), and the Kilusang Kabuhayan at Kaunlaran (KKK). Under the program, the barangays in Metro Manila could avail of loans of P10,000.00 per barangay to finance viable livelihood projects which the Barangay Councils would identify from the modules developed by the KKK Secretariat or which, in the absence of such modules, the Councils would choose subject to the evaluation/validation of the Secretariat.chanroblesvirtualawlibrarychanrobles virtual law library

After the seminar, Nizurtado received a check for P10,000.00 intended for Barangay Panghulo and issued in his name. The check, however, could be encashed only upon submission to the Secretariat of a resolution approved by the Barangay Council identifying the livelihood project in which the loan would be invested. He entrusted the check to Romero for safekeeping.chanroblesvirtualawlibrarychanrobles virtual law library

In one of its regular sessions, which was on the second Saturday of each month, the Barangay Council of Panghulo discussed the project in which to invest the P10,000.00. Among the proposals was that of Romero that a barangay service center be established. But the meeting ended without the Councilmen agreeing on any livelihood project.chanroblesvirtualawlibrarychanrobles virtual law library

A few days after the meeting, Nizurtado got back the check from Romero, saying that he would return it because, as admitted by Nizurtado during the trial, the Councilmen could not agree on any livelihood project. Nizurtado signed a receipt dated August 4, 1983, for the check "to be returned to the Metro Manila Commission."chanrobles virtual law library

After a few more days, Nizurtado asked Romero to sign an unaccomplished resolution in mimeograph form. All the blank spaces in the form were unfilled-up, except those at the bottom which were intended for the names of the Barangay Councilmen, Secretary, and Captain, which were already filled-up and signed by Councilmen Marcelo Sandel, Jose Bautista, Alfredo Aguilar, Alfredo Dalmacio, F.A. Manalang (the alleged Barangay Secretary), and Nizurtado. In asking Romero to sign, Nizurtado said that the MMC was hurrying up the matter and that the livelihood project to be stated in the resolution was that proposed by Romero - barangay service center. Trusting Nizurtado, Romero affixed his signature above his typewritten name. When he did so, the blank resolution did not yet bear the signatures of Councilmen Santos Gomez and Ceferino Roldan.chanroblesvirtualawlibrarychanrobles virtual law library

The blank resolution having already been signed by Romero, Nizurtado asked him to talk with Gomez and secure the latter's signature. Romero obliged and upon his pleading that his proposed barangay service center would be the one written in the blank resolution, Gomez signed. But before he returned the resolution, he had it machine copied. The machine copy is now marked Exhibit J.chanroblesvirtualawlibrarychanrobles virtual law library

Unknown to Romero and Gomez, the blank but signed resolution was later on accomplished by writing in the blank space below the paragraph reading:

WHEREAS, the Barangay Council now in this session had already identified one livelihood project with the following title and description:

the following:

Title : T-shirt Manufacturing
Description : Manufacture of round neck T-shirts of
various sizes and colors.

The other blank spaces in the resolution were also filled-up. Thus "Panghulo," "Brgy. Hall," and "August 25, 1983" were typewritten in the spaces for the name of the Barangay, the place where and the date when the council meeting took place, respectively. In the blank spaces for the names of the members of the Council who attended the meeting were typewritten the names of

Felix Nizurtado Barangay Captain
Marcelo Sandel Barangay Councilman
Alfredo Aguilar Barangay Councilman
Santos Gomez Barangay Councilman
Jose Bautista Barangay Councilman
Alfredo Dalmacio Barangay Councilman
Ceferino Roldan Barangay Councilman

The word "none" was inserted in the space intended for the names of the Councilmen who did not attend. The resolution was given the number "17" series of "1983." Finally, the last line before the names and signatures of the Councilmen was completed by typewriting the date so that it now reads:

UNANIMOUSLY APPROVED this 25th day of August, 1983.

The resolution as fully accomplished is now marked Exhibit D.chanroblesvirtualawlibrarychanrobles virtual law library

Other supporting documents for the encashment of the check of P10,000.00 were also prepared, signed, and filed by Nizurtado. They were: Project Identification (Exhibit B), Project Application in which the borrower was stated to be Samahang Kabuhayan ng Panghulo (Exhibit C and C-1), Project Location Map (Exhibit E), and Promissory Note
(Exhibit F).chanroblesvirtualawlibrarychanrobles virtual law library

The application for loan having been approved, the Promissory Note (Exhibit F) was re-dated from August to October 18, 1983, placed in the name of the Samahang Kabuhayan ng Panghulo represented by Nizurtado, and made payable in two equal yearly amortizations of P5,000.00 each from its date. The purpose of the loan was stated to be
T-Shirt Manufacturing of round neck shirts of various sizes and colors.chanroblesvirtualawlibrarychanrobles virtual law library

Nizurtado encashed the check on the same day, October 18, 1983, and re-lent the cash proceeds to himself, Sandel, Aguilar, Bautista, Dalmacio, and Roldan at P1,000.00, and to Manalang and Oro Soledad, Barangay Court Secretary and Barangay Secretary, respectively, at P500.00 each.chanroblesvirtualawlibrarychanrobles virtual law library

On April 25, 1984, Nizurtado who was then on leave wrote Sandel, then acting Barangay Captain, informing him that per record, he, Romero, and Gomez had not made any remittance for the account of their P1,000.00 loans from the barangay livelihood fund of P10,000.00 and advising him to collect, through the Secretary or Treasurer.chanroblesvirtualawlibrarychanrobles virtual law library

Since Romero and Gomez had not borrowed any amount from the said fund, they told Sandel to ask Nizurtado if he had any proof of their alleged loans. So Sandel wrote Nizurtado on May 2, 1984, but the latter did not answer.chanroblesvirtualawlibrarychanrobles virtual law library

This attempt to collect from Romero and Gomez prompted them to make inquiries. They learned that the check for P10,000.00 was indeed encashed by Nizurtado and that the blank resolution which they had signed was filled-up to make it appear that in a Council meeting where all councilmen were present on August 25, 1983, T-shirt manufacturing was adopted as the livelihood project of Panghulo. But no such meeting occurred on that day or on any other day. Neither was Nizurtado authorized by the Council to submit T-shirt Manufacturing as the livelihood project of Panghulo.chanroblesvirtualawlibrarychanrobles virtual law library

On August 9, 1984, Romero and Gomez lodged their complaint against Nizurtado with the Office of the Tanodbayan. After due preliminary investigation, this case was filed.chanroblesvirtualawlibrarychanrobles virtual law library

As of September 7, 1984, the members of the Council who had received P1,000.00 each, as well as Bacani (also referred to as Manalang) and Soledad who had received P500.00 each had paid their respective loans to Nizurtado who, in turn, remitted the payments to the MMC on these dates:

April 16, 1984 P1,450.00
August 14, 1984 3,550.00
September 7, 1984 3,000.00
----chanrobles virtual law library

Total P8,000.00

In June 1987, after demands for payment, Dalmacio remitted the balance of P2,000.00 from his pocket because, as acting Barangay Captain, he did not want to leave the Barangay with an indebtedness. 3chanrobles virtual law library

On the basis of its above findings, the Sandiganbayan convicted the accused of the offense charged. The dispositive portions of its decision, promulgated on 18 September 1992, read:

WHEREFORE, the Court finds Felix Nizurtado y Victa guilty beyond reasonable doubt of the complex crime of malversation of public funds committed through falsification of public document and, appreciating in his favor . . . two mitigating circumstances and applying the Indeterminate Sentence Law, imposes upon him the penalties of imprisonment ranging from FOUR (4) YEARS, NINE (9) MONTHS, and ELEVEN (11) DAYS of prision correccional as minimum to EIGHT (8) YEARS, EIGHT (8) MONTHS, and ONE (1) DAY of prision mayor as maximum; perpetual special disqualification; and a fine of P10,000.00.chanroblesvirtualawlibrarychanrobles virtual law library

No pronouncement is made as to civil liability, there having been complete restitution of the amount malversed.chanroblesvirtualawlibrarychanrobles virtual law library

With costs.chanroblesvirtualawlibrarychanrobles virtual law library

SO ORDERED. 4chanrobles virtual law library

His motion for reconsideration having been denied, Nizurtado has filed the instant petition for review on certiorari. Petitioner faults the Sandiganbayan in that -

1. It has committed grave abuse of discretion in finding that Resolution No. 17, dated August 25, 1983, of the Barangay Council of Panghulo, Malabon, Metro Manila (Exh. "D") is a falsified document and that the petitioner is the forger thereof; andchanrobles virtual law library

2. It has committed serious error of law and gravely abused its discretion in finding petitioner guilty of malversation of the amount of P10,000.00 which he had received as a loan from the then Metro Manila Commission in his capacity as representative of the Samahang Kabuhayan ng Barangay Panghulo, Malabon, Metro Manila. 5chanrobles virtual law library

The Solicitor General Agrees in all respects with the Sandiganbayan in its findings and judgment except insofar as it has found petitioner to have likewise committed the crime of falsification of a public document.chanroblesvirtualawlibrarychanrobles virtual law library

Article 217 of the Revised Penal Code provides:

Art. 217. Malversation of public funds or property. - Presumption of malversation. - Any public officer who, by reason of the duties of his office, is accountable for public funds or property, shall appropriate the same, or shall take or misappropriate or shall consent, or through abandonment or negligence, shall permit any other person to take such public funds or property, wholly or partially, or shall otherwise be guilty the misappropriation or malversation of such funds or property, shall suffer:chanrobles virtual law library

1. The penalty of prision correccional in its medium and maximum periods, if the amount involved in the misappropriation or malversation does not exceed two hundreds pesos.chanroblesvirtualawlibrarychanrobles virtual law library

2. The penalty of prision mayor in its minimum and medium periods, if the amount involved is more than two hundred pesos but does not exceed six thousand pesos.chanroblesvirtualawlibrarychanrobles virtual law library

3. The penalty of prision mayor in its maximum period to reclusion temporal in its minimum period, if the amount involved is more than six thousand pesos but is less than twelve thousand pesos.chanroblesvirtualawlibrarychanrobles virtual law library

4. The penalty of reclusion temporal in its medium and maximum periods, if the amount involved is more than twelve thousand pesos but is less than twenty-two thousand pesos. If the amount exceeds the latter, the penalty shall be reclusion temporal in its maximum period to reclusion perpetua.chanroblesvirtualawlibrarychanrobles virtual law library

In all cases, persons guilty of malversation shall also suffer the penalty of perpetual special disqualification and a fine equal to the amount of the funds malversed or equal to the total value of the property embezzled.chanroblesvirtualawlibrarychanrobles virtual law library

The failure of a public officer to have duly forthcoming any public funds or property with which he is chargeable, upon demand by any duly authorized officer, shall be prima facie evidence that he has put such missing funds or property to personal use.

The elements of malversation, essential for the conviction of an accused, under the above penal provisions are that -

(a) the offender is a public officer;chanrobles virtual law library

(b) he has the custody or control of funds or property by reason of the duties of his office;chanrobles virtual law library

(c) the funds or property involved are public funds or property for which he is accountable; andchanrobles virtual law library

(d) he has appropriated, taken or misappropriated, or has consented to, or through abandonment or negligence permitted, the taking by another person of, such funds or property.

Nizurtado was a public officer, having been the Barangay Captain of Panghulo, Malabon, Metro Manila, from 1983 to 1988; in that capacity, he received and later encashed a check for P10,000.00, specifically intended by way of a loan to the barangay for its livelihood program; and the funds had come from the Ministry of Human Settlements, the Metro Manila Commission and "Kilusang Kabuhayan at Kaunlaran."chanrobles virtual law library

The only point of controversy is whether or not Nizurtado has indeed misappropriated the funds.chanroblesvirtualawlibrarychanrobles virtual law library

Petitioner was able to encash the check on 18 October 1988 on the basis of a resolution of the Barangay Council, submitted to the KKK Secretariat, to the effect that a livelihood project, i.e., "T-shirt manufacturing," had already been identified by the council. The money, however, instead of its being used for the project, was later lent to, along with petitioner, the members of the Barangay Council. Undoubtedly, the act constituted "misappropriation" within the meaning of the law. 6chanrobles virtual law library

Accused-appellant sought to justify the questioned act in that it was only when the members of the Barangay Council had realized that P10,000.00 was not enough to support the T-shirt manufacturing project, that they decided to distribute the money in the form of loans to themselves. He submitted, in support thereof, a belated 7certification issued by Rodolfo B. Banquicio, Chief of District IV of the Support Staff and Malabon Sub-District Officer of KKK, to the effect that Barangay Captains were given discretionary authority to invest the money in any viable project not falling within the list of project modules provided by the MHS-NCR Management. Lending the unutilized funds to the members of the Barangay council could have hardly been meant to be the viable project contemplated under that certification. Furthermore, it would appear that only Regional Action Officer Ismael Mathay, Jr., and Deputy Regional Action Officer Lilia S. Ledesma were the officials duly authorized to approve such projects upon the recommendation of the KKK Secretariat. 8We could see no flaw in the ratiocination of the Sandiganbayan, when, in rejecting this defense, it said:

The defense evidence that the Barangay Council changed the T-shirt Manufacturing to whatever business ventures each members of the Council would select for investment of his P1,000.00 has, as already stated, little, if any, probative value.chanroblesvirtualawlibrarychanrobles virtual law library

But assuming there was such a change, the same is of no avail. The Resolution marked Exhibit D expressly stated that the P10,000.00 "shall only be appropriated for the purpose/s as provided in the issued policies and guidelines of the program." The guidelines, in turn, prescribed that the livelihood project shall be identified from the modules developed by the KKK Secretariat or, as stipulated in the Resolution itself, in the absence of such modules, shall be chosen by the Samahang Kabuhayan "subject to the evaluation/validation of the KKK Secretariat." There is absolutely no showing that the alleged substitute projects which each lendee of P1,000.00 would select were among those of the developed modules or were submitted to the KKK Secretariat for evaluation/validation. 9chanrobles virtual law library

Accused-appellant criticizes the Sandiganbayan for its having failed to consider the fact that no valid demand has been made, or could have been made, for the repayment of the loaned sum. Demand merely raises a prima facie presumption that missing funds have been put to personal use. The demand itself, however, is not an element of, and not indispensable to constitute, malversation. Even without a demand, malversation can still be committed when enough facts, such as here, are extant to prove it. 10chanrobles virtual law library

Accused-appellant was charged with having committed the crime through the falsification of a public document punishable under paragraph 2 of Article 171 of the Revised Penal Code.chanroblesvirtualawlibrarychanrobles virtual law library

The pertinent provisions read:

Art. 171. Falsification by public officer, employee or notary or ecclesiastic minister. - The penalty of prision mayor and a fine not to exceed 5,000 pesos shall be imposed upon any public officer, employee, or notary who, taking advantage of his official position, shall falsify a document by committing any of the following acts:

xxx xxx xxxchanrobles virtual law library

2. Causing it to appear that persons have participated in any act or proceeding when they did not in fact so participate;

In falsification under the above-quoted paragraph, the document need not be an authentic official paper since its simulation, in fact, is the essence of falsification. So, also, the signatures appearing thereon need not necessarily be forged. 11

In concluding that the Barangay Council resolution, Exhibit "D," 12was a falsified document for which petitioner should be held responsible, the Sandiganbayan gave credence to the testimonies of Barangay Councilman Santos A. Gomez and Barangay Treasurer Manuel P. Romero. The two testified that no meeting had actually taken place on 25 August 1983, the date when
"T-shirt manufacturing" was allegedly decided to be the barangay livelihood project. The Sandiganbayan concluded that Nizurtado had induced Romero and Gomez to sign the blank resolution, Exhibit "J" 13on the representation that Romero's proposal to build a barangay service center would so later be indicated in that resolution as the barangay livelihood project.chanroblesvirtualawlibrarychanrobles virtual law library

The established rule is that unless the findings of fact of the Sandiganbayan are bereft of substantial evidence to support it, those findings are binding on this court.chanroblesvirtualawlibrarychanrobles virtual law library

The Sandiganbayan has considered the mitigating circumstances of voluntary surrender and restitution in favor of Nizurtado. Deputy Clerk of Court Luisabel Alfonso Cortez, on 17 January 1989, has certified to the voluntary surrender of the accused thusly:

C E R T I F I C A T I O Nchanrobles virtual law library

THIS CERTIFIES that accused FELIX NIZURTADO in criminal Case No: 13304 voluntarily surrendered before this court on JANUARY 17, 1989 and posted his bail bond in said case.chanroblesvirtualawlibrarychanrobles virtual law library

Manila, Philippines, JANUARY 17, 1989


Deputy Clerk of Court 14

Voluntary surrender (Art. 13, par. 7, Revised Penal Code), therefore, may thus be treated as a modifying circumstance independent and apart from restitution of the questioned funds by petitioner (Art. 13, par. 10, Revised Penal Code). We are convinced, furthermore, that petitioner had no intention to commit so grave a wrong as that committed. (Art. 13, par. 3, Revised Penal Code), entitling him to three distinct mitigating circumstances.chanroblesvirtualawlibrarychanrobles virtual law library

Under Article 48 of the Revised Penal Code, when a single act constitutes two or more grave or less grave felonies, or when an offense is a necessary means for committing the other, the penalty for the most serious crime shall be imposed, the same (the penalty) to be applied in the maximum period. The penalty prescribed for the offense of malversation of public funds, when the amount involved exceeds six thousand pesos but does not exceed twelve thousand pesos, is prision mayor in its maximum period to reclusion temporal in its minimum period; in addition, the offender shall be sentenced to suffer perpetual special disqualification and to pay a fine equal to the amount malversed (Art. 217[3], Revised Penal Code). The penalty of prision mayor and a fine of five thousand pesos is prescribed for the crime of falsification under Article 171 of the Revised Penal Code. The former (that imposed for the malversation), being more severe than the latter (that imposed for the falsification), is then the applicable prescribed penalty to be imposed in its maximum period. The actual attendance of two separate mitigating circumstances of voluntary surrender and restitution, also found by the Sandiganbayan and uncontested by the Solicitor General, entitles the accused to the penalty next lower in degree. For purposes of determining that next lower degree, the full range of the penalty prescribed by law for the offense, not merely the imposable penalty because of its complex nature, should, a priori, be considered. It is our considered view that the ruling in People vs. Gonzales, 73 Phil. 549, as opposed to that of People vs. Fulgencio, 92 Phil. 1069, is the correct rule and it is thus here reiterated. In fine, the one degree lower than prision mayor maximum to reclusion temporal minimum is prision mayor minimum to prision mayor medium (being the next two periods in the scale of penalties [see Art. 64, par 5, in relation to Art. 61, par 5, Revised Penal Code]) the full range of which is six years and one day to ten years. This one degree lower penalty should, conformably with Article 48 of the Code (the penalty for complex crimes), be imposed in its maximum period or from eight years, eight months and one day to ten years. The presence of the third mitigating circumstance of praeter intentionem (lack of intention to commit so grave a wrong as that committed) would result in imposing a period the court may deem applicable. 15Considering, however, that the penalty has to be imposed in the maximum period, the only effect of this additional mitigating circumstance is to impose only the minimum portion of that maximum period, 16that is, from eight years, eight months and one day to nine years, six months and ten days, from which range the maximum of the indeterminate sentence shall be taken.chanroblesvirtualawlibrarychanrobles virtual law library

Under the Indeterminate Sentence Law (which can apply since the maximum term of imprisonment would exceed one year), the court is to impose an indeterminate sentence, the minimum of which shall be anywhere within the range of the penalty next lower in degree (i.e., prision correccional in its medium period to prision correccional in its maximum period or anywhere from two years, four months and one day to six years) and the maximum of which is that which the law prescribes after considering the attendant modifying circumstances. In view of the mitigating circumstances present in this case, the fine of P10,000.00 may also be reduced (Art. 66, Revised Penal Code) and, since the principal penalty is higher than prision correccional, subsidiary imprisonment would not be warranted. (Art. 39, par. 3, Revised Penal Code).chanroblesvirtualawlibrarychanrobles virtual law library

The law and the evidence no doubt sustains Nizurtado's conviction. Given all the attendant circumstances, it is, nevertheless, the personal and humble opinion of the assigned writer of this ponencia that appellant deserves an executive commutation of the statutory minimum sentence pronounced by this Court.chanroblesvirtualawlibrarychanrobles virtual law library

WHEREFORE, the decision of the Sandiganbayan convicting Nizurtado for malversation of public funds through falsification of public document is AFFIRMED but the sentence, given the circumstances here obtaining, is MODIFIED by imposing on petitioner a reduced indeterminate sentence of from two years, four months and one day to eight years, eight months and one day, perpetual special disqualification and a fine of P2,000.00.chanroblesvirtualawlibrarychanrobles virtual law library


Narvasa, C.J., Padilla, Bidin, Regalado, Davide, Jr., Romero, Bellosillo, Melo, Quiason, Puno, Kapunan and Mendoza, JJ., concur.chanroblesvirtualawlibrarychanrobles virtual law library

Feliciano, J., is on leave.


1 Rollo, pp. 23-24.chanrobles virtual law library

2 Rollo, pp. 25-26.chanrobles virtual law library

3 Rollo, p. 55-61.chanrobles virtual law library

4 Rollo, p. 84.chanrobles virtual law library

5 Rollo, p. 9.chanrobles virtual law library

6 See Felicilda vs. Grospe, 211 SCRA 285; Labatagos vs. Sandiganbayan, 183 SCRA 415.chanrobles virtual law library

7 The certification, dated 10 April 1985, was secured only after the complaint was filed against Nizurtado.chanrobles virtual law library

8 Rollo, pp. 82-83.chanrobles virtual law library

9 Rollo, p. 82.chanrobles virtual law library

10 El Pueblo de Filipinas vs. Tolentino, 69 Phil. 715.chanrobles virtual law library

11 Castillo vs. Sandiganbayan 151 SCRA 425, citing U.S. vs. Corral, 15 Phil. 383.chanrobles virtual law library

12 Photocopy of a filled-up resolution purportedly accomplished by accused-appellant.chanrobles virtual law library

13 Photocopy of a blank resolution which contained the signatures of Gomez, Romero, Nizurtado and the other councilmen.chanrobles virtual law library

14 Records, p. 7.chanrobles virtual law library

15 People vs. Oraza, 83 Phil. 633.chanrobles virtual law library

16 People vs. Cesar, 131 Phil. 121.


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