Philippine Supreme Court Jurisprudence


Philippine Supreme Court Jurisprudence > Year 1990 > December 1990 Decisions > [G.R. No. 80276 : December 21, 1990.] 192 SCRA 604 HYDRO RESOURCES CONTRACTORS CORPORATION, Petitioner, vs. THE COURT OF TAX APPEALS and THE HON. DEPUTY MINISTER OF FINANCE, ALFREDO PIO DE RODA, Respondents.:




SECOND DIVISION

[G.R. No. 80276 : December 21, 1990.]

192 SCRA 604

HYDRO RESOURCES CONTRACTORS CORPORATION, Petitioner, vs. THE COURT OF TAX APPEALS and THE HON. DEPUTY MINISTER OF FINANCE, ALFREDO PIO DE RODA, Respondents.

 

D E C I S I O N

 

PARAS, J.:

 

This is a special civil action of Certiorari instituted by petitioner Hydro Resources Contractors Corporation against respondents Court of Tax Appeals and Deputy Minister of Finance which seeks to set aside the decisions of both public respondents holding petitioner liable for a 3% ad valorem duty in the amount of P281,591.00.

It appears that the National Irrigation Administration (referred to hereinafter as NIA for brevity) a government owned and controlled corporation, entered into an agreement, sometime in August 1978, with petitioner Hydro Resources Contractors Corporation (Hydro for short), for the construction of the Magat River Multipurpose Project in Isabela.

Under the aforesaid contract, designated as Contract No. MPI-C-1, petitioner was allowed to procure new construction equipment, spare parts and tools from abroad, the payment for which was advanced by NIA under a financing plan embodied in the contract, as follows:

a) Procurement — Petitioner is required to submit to NIA for approval a list of new construction equipment, spare parts and tools which it intends to acquire from abroad. Petitioner shall procure these items as an agent of NIA as all invoices shall be in the name of said government agency. NIA undertakes to pay all import taxes, duties and all fees, imposts and other charges that may be due on said importations.: nad

b) Ownership and delivery — The equipment and spare parts imported from abroad shall be owned by NIA and delivered to its construction site in Isabela.

c) Repayment — Petitioner shall repay NIA the costs of the above procurement and the manner of repayment shall be through deductions from each monthly or periodic progress payment due to petitioner.

d) Transfer of Ownership — Ownership shall be transferred to petitioner only upon complete payment of the costs above mentioned.

The equipment imported by NIA in 1978 and 1979 for Hydro's use are —

 DESCRIPTION OF EQUIPMENT NET BOOK VALUE

 1 Tamrock Hyd. Jumbo Drill

 Ser. #18153 P1,566,116.55

 3 units Cat Drill Toyo TYPR 120 278,264.25

 1 unit Tamrock Hyd. Drill

 16 units Air Leg Drills Toyo 1,493,834.29

 1 unit Toyo Reinforcing Bar 12,000.92

 3 units Toyo TYCD 10 CY Cralwer 265,421.35

 2 units Scheele K-60 Pump 624,772.80

 2 units New Reed Gun Mdl. IAS 67,349.90

 1 unit Prota Tunnel Profile 43,340.26

 2 units Wild Theodolite Surveying

 Equipment 28,545.93

 1 unit Toyo Mud Sub Pump 201,108.01

 2 units Aichi Skymaster Truck

 mounted Boom 93,622.78

 2 units Grindex Sub Type Pump 140,518.35

 6 units K/Worth C500 Truck Mixer 1,690,054.60

 1 unit Putamesitor 201,863.77

 6 units Sullair Air Comp. 588,940.53

 2 units Well Air Driven Grout 20,582.40

 10 units Stancom VHF Radio Tran. 32,537.70

 4 units Cummins 1,055,209.20

By the terms of the contract (quoted earlier) NIA undertakes payment of all the import duties and taxes incident to the importations deductible from the proceeds of the contract price. HYDRO shall repay NIA in full the value of the construction equipment out of the same proceeds before eventual transfer or taking ownership of subject construction equipment upon termination of the contract.

NIA reneged and failed in the compliance of its tax obligations. In the meantime, HYDRO had fully repaid the value of the construction equipment in the amount of P14,537,783.63 (US$1,991,477.21) so much so that on December 6, 1982 and March 24, 1983, NIA executed deeds of sale covering the same and transferring the ownership thereof in favor of petitioner.

Upon the transfer of the ownership of the said equipment HYDRO was assessed by the Bureau of Customs the corresponding customs duty and compensating tax, respectively, as follows:

 Customs Duty —      P1,214,010.00

 Compensating Tax — 1,089,368.63

                             ——————

                             P2,303,378.63

                             =========

This amount was paid by HYDRO to the Bureau of Customs.

In addition, HYDRO was assessed additional 3% ad valorem duty in the amount of P281,591.00 prescribed in Executive Order 860. HYDRO also paid this amount but this time under protest.:-cralaw

The Collector of Customs acted favorably on petitioner's protest and ordered the refund of the amount paid for the ad valorem duty in the form of tax credit, ruling that —

"The foregoing scheme entered into between NIA and HYDRO had generated a contract and it will be unfair to involve new proposal as in the imposition of 3% additional duty ad valorem which was not obtaining at the time of the agreement nor at the time of arrival and release of the shipment from the piers. For one thing, the scheme may be viewed in the same light as sales of commodities to be delivered at some future date, whose price or prices at the time of delivery may be way above or below the sale price or prices. For another thing, HYDRO may not be deprived of rights vested before the promulgation of Executive Order 860 prescribing 3% additional duty ad valorem." (p. 22, Rollo)

The Acting Commissioner of Customs affirmed the ruling of the Collector of Customs. In his 2nd Indorsement dated June 25, 1984, (p. 25, Rollo) Acting Commissioner Ramon Farolan stated —

"This Office shares the view of the Collector of Customs to the effect that the various equipment and parts in question which the National Irrigation Administration imported in 1978 and 1979 and subsequently sold to Hydro Resources Construction Corporation by virtue of a previous agreement, are subject to duties and taxes but not the additional 3% ad valorem duty under Executive Order No. 860 which took effect only on December 21, 1982. Moreover, the Deputy Minister of Finance, in his 1st Indorsement to the Central Bank dated March 26, 1983, which was then reproduced by the Central Bank Governor in a circular letter to all authorized agent banks, clarified to all authorized agent banks, clarified that —

Letters of Credit opened prior to the effectivity of P.D. 1853 and E.O. 860 are not subject to the provisions thereof even if they are amended after the effectivity thereof.

(p. 15, Rollo).

These findings of the Collector of Customs as well as the Acting Customs Commissioner were reversed by the Deputy Minister of Finance.

Petitioner appealed to the Court of Tax Appeals but in its Decision dated May 22, 1987, the said court (with a dissenting opinion) affirmed the ruling of the Deputy Minister of Finance denying petitioner's claim for refund.

Hence, the present recourse, after petitioner's motion for reconsideration was denied.

In this petition, Hydro presents the following issues —

I

THE PUBLIC RESPONDENT CTA HAS ACTED WITHOUT OR IN EXCESS OF ITS JURISDICTION OR WITH GRAVE ABUSE OF DISCRETION IN REFUSING TO CONSIDER THE FACT THAT THE SALE OF THE NIA-FINANCED EQUIPMENT TOOK PLACE IN 1978.

II

THE PUBLIC RESPONDENT CTA HAS ACTED WITHOUT OR IN EXCESS OF ITS JURISDICTION OR WITH GRAVE ABUSE OF DISCRETION IN APPLYING EXECUTIVE ORDER NO. 860 RETROACTIVELY.

III

THE PUBLIC RESPONDENT CTA HAS ACTED WITHOUT OF IN EXCESS OF ITS JURISDICTION OR WITH GRAVE ABUSE OF DISCRETION IN FAILING TO CONSIDER THAT THE IMPOSITION OF THE 3% AD VALOREM TAX ON IMPORTATIONS MADE PRIOR TO ITS ISSUANCE IS VIOLATIVE OF THE CONSTITUTION.

 

IV

THE PUBLIC RESPONDENT CTA HAS ACTED WITHOUT OF IN EXCESS OF ITS JURISDICTION OR WITH GRAVE ABUSE OF DISCRETION IN IMPOSING THE AD VALOREM TAX SANS STATUTORY AND LEGAL BASIS.

The petition is meritorious.

Executive Order No. 860 which was the basis for the imposition of the 3% ad valorem duty upon the said importations, took effect on December 21, 1982. The importations were effected in 1978 and 1979 by NIA. Nonetheless, respondent Court of Tax Appeals denied petitioner's claim for refund because —

"When NIA transferred the equipment in question supposedly 'after its (HYDRO's) use for a number of years', it cannot be doubted that these equipment were sold and transferred presumably 'several years' after the equipment's importation in 1978 and 1979. It is obvious therefore that the sale or transfer of the ownership of the equipment to petitioner HYDRO were unquestionably made after the effectivity of PD 882 on January 20, 1976, undisputably said sale or transfer thereof was (sic) governed by Section 4 of PD 882 and was correctly applied by respondent. We take particular note of the fact that we cannot pinpoint with definiteness or exactitude from the evidence, when or what years after the years 1978 and 1979 importations were the equipment sold or transferred by NIA to petitioner HYDRO so that we can determine outright whether the sale or transfers are covered by the mandatory provision of Executive Order 860 effective on December 21, 1982 imposing 3% additional ad valorem duty on such importations. Such that if the sale or transfer of the ownership of the equipment were effected to petitioner HYDRO after December 21, 1982, the effective date of Executive Order No. 860, the 3% ad valorem duty is imposable as said Executive Order 860 was applied prospectively and rightly. If the sale or transfer of the ownership of the equipment to HYDRO were (sic) prior to the effectivity of Executive Order No. 860, then said Executive Order 860 is inapplicable, and petitioner is not liable to pay the 3% ad valorem duty of P281,591.00 and is entitled to the refund thereof.

As a rule and principle, it was incumbent upon petitioner-taxpayer HYDRO to have shown that the sale or transfer of said equipment to it were made before December 21, 1982, when the Executive Order No. 860 was effective in order that it shall not be subject to the imposition of 3% additional ad valorem duty. Failing thus, its claim for refund in the amount of P281,591.00 unquestionably fails." (pp. 37-38; Rollo).:- nad

The foregoing conclusion is erroneous. The subsequent executions of the Deeds of Sale of the equipment in question on December 6, 1982 and March 24, 1983 are not relevant and material in the consideration of the application of Executive Order No. 860 because said Deeds of Sale were mere formalities in the implementation of Contract No. MPI-C-1 executed on August 1978, which should be reckoned and construed as the actual date of sale. This must be so because the contract of purchase and sale of the NIA-financed/owned equipment to Hydro took place in 1978 when Contract No. MPI-C-1 was signed by NIA and HYDRO wherein the contracting parties provided for their financing, procurement, delivery, repayment, transfer of possession and ownership. The said scheme contemplated a Contract of Sale within the purview of Art. 1458 of the Civil Code which provides —

"Art. 1458. By the contract of sale, one of the contracting parties obligates himself to transfer the ownership of and to deliver a determinate thing, and the other to pay thereafter a price certain in money or its equivalent.

"A contract of sale may be absolute or conditional." (p. 11, Rollo)

This view is shared by the Collector of Customs in his decision when he declared that there being a meeting of the minds between NIA and HYDRO upon the object of the contract of sale and upon the price, the contract of sale of the equipment between them was perfected in 1978. It is a perfected contract of sale subject to a suspensive condition, the full payment by HYDRO of the consideration for the subject of the contract is the operative act to compel NIA to effect the transfer of absolute ownership thereof to HYDRO. And under Art. 1187 of the Civil Code, the effectivity of said contract reverts back to the constitution of the contract, in this case August 1978.

"ART. 1187. The effects of a conditional obligation to give, once the condition has been fulfilled, shall retroact to the day of the constitution of the obligation." (p. 12, Rollo)

It is a cardinal rule that laws shall have no retroactive effect, unless the contrary is provided. (Art. 4, Civil Code) Except for a statement providing for its immediate execution, Executive Order No. 860 does not provide for its retroactivity. Moreover, the Deputy Minister of Finance in his 1st Indorsement to the Central Bank dated March 26, 1983 which was reproduced by the Central Bank Governor in a circular letter to all authorized agent banks, clarified that letters of credit opened prior to the effectivity of E.O. 860 are not subject to the provisions thereof. Consequently, the importations in question which arrived in 1977 and 1978 are not subject to the 3% additional ad valorem duty, the same being imposed only on those whose letter of credit were opened after the promulgation of Executive Order 860. In this regard Judge Alex Reyes in his dissenting opinion correctly observed —

"Let it suffice that the procurement of the equipment, as earlier stated, was not on a tax exempt basis as the import liabilities thereon have been secured to be paid under the terms of the financial scheme in the contract. The formality of vesting of title over the equipment was not an unwarranted expectation but a matter of an implementation of a pre-existing agreement, hence, the imported articles can only be subject to the rates of import duties/taxes prevailing at the time of entry or withdrawal from customs' custody (Sec. 205, TCC) in 1978 and 1979, thus foreclosing any retroactive application of the 1982 Executive Order.:-cralaw

"Taken in the above light, it would be unfair and incongruous to hold petitioner to an additional levy sans any statutory basis. The majority could have fumbled into a precipitate action in taking an adverse position on petitioner's right to a refund." (pp. 44-45, Rollo)

IN VIEW OF THE FOREGOING CONSIDERATIONS, the petition is GRANTED; the assailed Decisions of respondents Court of Tax Appeals and Deputy Minister of Finance are SET ASIDE and another one rendered ordering the refund of the amount of P281,591.00 representing 3% additional ad valorem duty to petitioner Hydro Resources Contractors Corporation in the form of tax credit.

SO ORDERED.

Melencio-Herrera, Padilla, Sarmiento and Regalado, JJ., concur.

 




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  • [G.R. No. 74762 : December 10, 1990.] 192 SCRA 191 COMMERCIAL MOTORS CORPORATION, Petitioner, vs. COMMISSIONERS, SECOND DIVISION, NATIONAL LABOR RELATIONS COMMISSION, and PEDRO UMLAS, Respondents.

  • [G.R. No. 78163 : December 10, 1990.] 192 SCRA 199 ANGELINA P. SANTIAGO, Petitioner, vs. The Honorable DEPUTY EXECUTIVE SECRETARY and HI-CEMENT CORPORATION, Respondents.

  • [G.R. No. 79962 : December 10, 1990.] 192 SCRA 209 LUCIO R. CRUZ, Petitioner, vs. COURT OF APPEALS AND CONRADO Q. SALONGA, Respondents.

  • [G.R. No. 80397 : December 10, 1990.] 192 SCRA 224 S & A GAISANO INCORPORATED, CANUTO CUPIN, represented by his son Salvador P. Cupin as Attorney-in-Fact; VICENTE CUPIN; EVARISTO CUPIN, represented by his wife Marites R. Cupin as Attorney-in-Fact; RAMON CUPIN; FE CUPIN and BUENAVENTURA CUPIN, both represented by their brother Ramon Cupin as Attorney-in-Fact, Petitioners, vs. HON. VICENTE A. HIDALGO, Executive and Presiding Judge of Regional Trial Court of Butuan City and Agusan del Norte; Branch V, Region X; VICTOR CHAN; ATTY. ARTURO RICAFORTE, in his capacity as Register of Deeds of Butuan City; CITY ENGINEER VICTORIOSO GO, in his capacity as National Building Official of Butuan City, Respondents.

  • [G.R. No. 82215 : December 10, 1990.] 192 SCRA 232 ANTIPAZ PRESCO y PARAS, ANTONIO AMORES y PARAS, and ANSELMA PARAS, Petitioners, vs. HON. COURT OF APPEALS, HON. MARIANO UMALI, Judge of the Regional Trial Court of Cavite, Branch 25, Trece Martires City, HON. EDWINA P. MENDOZA, Judge of the Municipal Trial Court of General Trias, Cavite, MODESTO PARAS, and SIMPLICIO SANCHEZ, Respondents.

  • [G.R. No. 82374 : December 10, 1990.] 192 SCRA 242 PEOPLE OF THE PHILIPPINES, Plaintiff-Appellee, vs. ERNESTO AVILA y MENDOZA AND JOHN DOE, Accused-Appellant.

  • [G.R. No. 82495 : December 10, 1990.] 192 SCRA 246 ALLIED BANKING CORPORATION, Petitioner, vs. HON. SECRETARY SEDFREY ORDO�EZ (Public Respondent) and ALFREDO CHING (Private Respondent), Respondents.

  • [G.R. Nos. 84132-33 : December 10, 1990.] 192 SCRA 257 NATIONAL DEVELOPMENT COMPANY AND NEW AGRIX, INC., Petitioners, vs. PHILIPPINE VETERANS BANK, THE EX-OFFICIO SHERIFF and GODOFREDO QUILING, in his capacity as Deputy Sheriff of Calamba, Laguna, Respondents.

  • [G.R. No. 85531 : December 10, 1990.] 192 SCRA 266 PEOPLE OF THE PHILIPPINES, Plaintiff-Appellee, vs. AMANDO TASARRA and ABELARDO TASARRA, Accused-Appellants.

  • [G.R. No. 89988 : December 10, 1990.] 192 SCRA 274 PEOPLE OF THE PHILIPPINES, Plaintiff-Appellee, vs. LYDIA RAMA, Defendant-Appellant.

  • [G.R. No. 91041 : December 10, 1990.] 192 SCRA 277 JOSE A. SADDUL, JR., Petitioner, vs. THE HON. COURT OF APPEALS and THE PEOPLE OF THE PHILIPPINES, Respondents.

  • [A.M. No. P-86-32 : December 10, 1990.] 192 SCRA 288 ALFREDO LLANES, complainant, vs. GAUDIOSO BORJA, DEPUTY SHERIFF, RTC, BRANCH 19, NAGA CITY, Respondent.

  • [G.R. No. 31688 : December 17, 1990.] 192 SCRA 296 DIRECTOR OF LANDS, DIRECTOR OF FORESTRY and REPUBLIC OF THE PHILIPPINES, Petitioners, vs. HON. JUAN P. AQUINO, as Judge of the Court of First Instance of Abra, Second Judicial District and ABRA INDUSTRIAL CORPORATION, Respondents.

  • [G.R. No. 68514 : December 17, 1990.] 192 SCRA 305 TRADERS ROYAL BANK, Petitioner, vs. HON. INTERMEDIATE APPELLATE COURT and HON. GREGORIO S. CENDA�A, in his capacity as DIRECTOR OF THE NATIONAL MEDIA PRODUCTION CENTER (NMPC), Respondents

  • [G.R. No. 71589 : December 17, 1990.] 192 SCRA 315 CAGAYAN DE ORO COLISEUM, INC., Petitioner, vs. OFFICE OF THE MINISTER OF LABOR AND EMPLOYMENT, represented by Deputy Minister VICENTE LEOGARDO, JR. and ANGEL CHAVES, Respondents.

  • [G.R. No. 76303 : December 17, 1990.] 192 SCRA 320 DIRECTOR OF LANDS, Petitioner, vs. SPOUSES FRANCISCO K. REDOR and ANGELITA CASTRO, and HON. SALVADOR P. DE GUZMAN, JR., Presiding Judge of the Regional Trial Court, Branch XXVII, Sta. Cruz, Laguna, Respondents.

  • [G.R. No. 78623 : December 17, 1990.] 192 SCRA 326 DR. OFELIA P. TRISTE, Petitioner, vs. LEYTE STATE COLLEGE BOARD OF TRUSTEES, namely: Hon. Lourdes R. Quisumbing, Secretary of the Department of Education, Culture and Sports and Chairman of the Board and/or Dr. Minda C. Sutaria as the authorized representative; Dr. Purificacion M. Flores, President of the Leyte State College and Vice-Chairman of the Board; Director Venancio Baclagon, National Economic and Development Authority, Regional Office No. VIII and Member of the Board; HON. SEDFREY A. ORDO�EZ, Secretary of Justice and Chairman of the Review Committee under Executive Order No. 17; and DR. CRES V. CHAN-GONZAGA, Respondents.

  • [G.R. No. 83530 : December 18, 1990.] 192 SCRA 342 CRISTITO AUSTRIA y RODIS, Petitioner-Appellant, vs. PEOPLE OF THE PHILIPPINES and THE HONORABLE COURT OF APPEALS, Respondents-Appellees.

  • [G.R. No. 93867 : December 18, 1990.] 192 SCRA 358 SIXTO S. BRILLANTES, JR., Petitioner, vs. HAYDEE B. YORAC, in her capacity as ACTING CHAIRPERSON of the COMMISSION ON ELECTIONS, Respondent.

  • [G.R. Nos. 95203-05 : December 18, 1990.] 192 SCRA 363 SENATOR ERNESTO MACEDA, Petitioner, vs. ENERGY REGULATORY BOARD (ERB); MARCELO N. FERNANDO, ALEJANDRO B. AFURONG; REX V. TANTIONGCO; and OSCAR E. ALA, in their collective official capacities as Chairman and Members of the Board (ERB), respectively; CATALINO MACARAIG, in his quadruple official capacities as Executive Secretary, Chairman of Philippine National Oil Company; Office of the Energy Affairs, and with MANUEL ESTRELLA, in their respective official capacities as Chairman and President of the Petron Corporation; PILIPINAS SHELL PETROLEUM CORPORATION; with CESAR BUENAVENTURA and REY GAMBOA as chairman and President, respectively; CALTEX PHILIPPINES with FRANCIS ABLAN, President and Chief Executive Officer; and the Presidents of Philippine Petroleum Dealer's Association, Caltex Dealer's Co., Petron Dealer's Asso., Shell Dealer's Asso. of the Phil., Liquefied Petroleum Gas Institute of the Phils., any and all concerned gasoline and petrol dealers or stations; and such other persons, officials, and parties, acting for and on their behalf; or in representation of and/or under their authority, Respondents. [G.R. Nos. 95119-21 : December 18, 1990.] 192 SCRA 363 OLIVER O. LOZANO, Petitioner, vs. ENERGY REGULATORY BOARD (ERB), PILIPINAS SHELL PETROLEUM CORPORATION, CALTEX (PHIL.), INC., and PETRON CORPORATION, Respondents.

  • [G.R. No. 95263 : December 18, 1990.] 192 SCRA 374 PEOPLE OF THE PHILIPPINES, Plaintiff-Appellee, vs. JUVENAL KYAMKO, Accused-Appellant.

  • [A.C. No. 2756 : December 18, 1990.] 192 SCRA 381 PRUDENTIAL BANK, Petitioner, vs. BENJAMIN M. GRECIA, Respondent.

  • [G.R. No. 44167 : December 19, 1990.] 192 SCRA 388 JULITA FRANCISCO and her husband, HERMENEGILDO TANKENKO, and RESTITUTO FRANCISCO and his wife, FELISA ABEJO, Petitioners, vs. CRISPIN V. BAUTISTA, Judge of the Court of First Instance of Bulacan; FRANCISCA FRANCISCO, MAXIMA FRANCISCO and FRANCISCO FRANCISCO, Respondents.

  • [G.R. Nos. 88710-13 : December 19, 1990.] 192 SCRA 396 UNION OF FILIPRO EMPLOYEES (UFE), MANUEL L. SARMIENTO, BENJAMIN M. ALTAREJOS, RODOLFO D. PAGLINAWAN, CARMELITA G. NUQUI, CORAZON Y SAZON, RODRIGO P. LUCAS, RUDOLPH C. ARMAS, EDUARDO A. ABELLA, ANGEL A. CANETE, JUANITO T. CAPILI, ADOLFO S. CASTILLO, JR., PONCIANO A. CARINGAL, ERIBERTO S. LEONARDO, ADELAIDA B. MIRA, EUGENIA C. NU�EZ, PAZ B. SAN JOSE, VENUSITO S. SOLIS, EMMANUEL S. VILLENA, ALFONSO R. RICAFRENTE, MELANIO C. LANTIN, AMADOR M. MONTOJO, RODOLFO M. MUNSOD, RENATO P. DIAZ, RODRIGO M. URGELLES, CARLOS B. SAN JOSE, EUSTAQUIO E. BUNYI, NELSON P. CENTENO, SOTERO A. GACUTAN, GUILLERMO G. DE BORJA, DIONISIO H. NIPALES, EUGENIO S. SAN PEDRO, MANUEL DELA FUENTE, CARLO MEDINA, CESAR B. PONCE, JORGE B. CASTRO, JR., RICARDO AREVALO, REY M. BEO, FELIX ESGUERRA, REYNALDO ALMENANZA, MELITON C. ROXAS (as represented by his surviving spouse, MA. CORAZON ROXAS), ROMEO A. ARANDELA, ISIDRO A. NATIVIDAD, EMILIANO M. SAYAO, CELSO J. CENIDO, PAUL C. MEJARES, SILVERIO C. PAMPANG, DIONISIO S. CANLOBO, GILBERT C. NOBLE, RODOLFO D. CALONG-CALONG, SR., PEPITO Q. QUITLONG, DIONISIO C. COMPLETO, ANTONIO T. AVELINO, ANGELITO PAYABYAB, ISAIAS A. RIEZA, DEODITO M. BELARMINO, QUEZON G. MATEO, CARLITO PRE, CIPRIANO P. LUPEBA, EFREN P. DINSAY, WILDON C. BARROS, SUSAN A. BERRO, MANUEL A. LAVIN, ROY U. BACONGUIS, JEROME T. FIEL, ANASTACIO G. CABALLERO, JR., ROGELIO E. RAIZ, JOSE T. ISIDTO, ANGELITO M. ANICIETE, RAUL ROBERTO C. NANQUIL, LIZA T. VILLANUEVA, CESAR S. CRUZ, REYNALDO L. CALIGUIA, ERNESTO M. SOLOMON, OSCAR G. AGUINALDO, DIEGO P. OLIVA, JAIME D. NILLAS, ELPIDIO A. HERMOCILLA, DANTE L. ESCOSURA, FEDERICO P. CONTEMPRATO, LAURO C. MAKILING, RENATO O. MINDANAO, RAFAEL C. TURA AND QUINTIN J. PEDRIDO, JR., Petitioners, vs. NESTL� PHILIPPINES, INC., NATIONAL LABOR RELATIONS COMMISSION, HON. EDUARDO G. MAGNO, HON. ZOSIMO T. VASALLO and HON. EVANGELINE S. LUBATON, Respondents.

  • [G.R. No. 91025 : December 19, 1990.] 192 SCRA 414 UNION OF FILIPRO EMPLOYEES, Petitioner, vs. THE HONORABLE NATIONAL LABOR RELATIONS COMMISSION and NESTLE PHILIPPINES, INC., Respondents.

  • [G.R. No. 95478 : December 19, 1990.] 192 SCRA 430 EDUARDO ACOP, ROGER ALMENDAREZ, BIENVENIDO AMBRAY, BENITO ARELLANO, WILLIAM ARMENDARES, HERMINIO ARREZA, TEODORO ARREZA, PEREGRINO BANGUIS, MOISES BARENG, HIPOLITO BONGGOT, RAMON BUCALON, MELITO BUENAVIDES, FELIX CAGONG, LORENZO CALIWATAN, ANGEL CALUMBA, HENRY CARIAGA, GEORGE CASANO, REYNALDO CAPUTOLAN, FELOMENO CHATO, JULIETO CONGSIGNA, REYMUNDO CUADRA, EUFRONIO CUBERO, BIENVENIDO CURAYAG, RUDICASTRO CURAYAG, JOVENCIO DARAY, DAVID DE LEON, NELSON ECHIN, ROLANDO ESCATRON, BERTINO ESPINOLA, CRESENCIO FRANCIS, MATEO FRIAS, RODOLFO FUENTES, BENEDICTO GALLOGO, HERMANO GALOPE, JORGE GALVE, ERNESTO GONABO, VIRGILIO GRUMO, JEMELITO GUBAL, RICARDO GUILLEN, GENEROSO HERNANDEZ, JR., NELSON JABAY, EMILIO JACINTO, EMELIANO JALA, JR., IGNACIO JURALBAR, ALFREDO LOMOLJO, CELESTINO LOMOLJO, EDUARDO LOPEZ, LUCIO LOPIO, SAMUEL LOREDO, NORBERTO LORIA, MARCOS LOSIS, MARIO LUENGAS, NICOLAS MAGHINAY, ROGELIO MATILDO, FLORANTE MIRANDA, ANACLETO MONTON, NARCISO MONTON, ERNESTO OROZCO, CHARLITO ORQUITA, MERLCHOR PANTO, CASIMIRO PEREGRINO, EDUARDO PLAZA, NELSON PLAZA, PAQUITO PLAZA, PEDRO PLAZA, FREDIOMIO QUI�ONES, PEPE RAMIREZ, JOEL REMEDIO, EDUARDO REVELLEZA, GERALDO ROSIL, JR., TEMESTOCLES RUBENAL, REMEGIO SABUSIDO, ROGER SOTES, BELTRANO SULLANO, JAIME SULLANO, ERNIE TACUGDOY, WENIFREDO TOCMO, SR., PAQUITO TRUGILLO, ANIOLITO URBIZTONDO, ROMARICO URIARTE DARIO ORQUIZA, BERTINO VALLEJO, FRANCISCO VEGA, CRESENCIO YPARRAGUIRRE, RUDY YPARUAGUIRRI and EDUARDO SACRAGON, SR., Petitioners, vs. NATIONAL LABOR RELATIONS COMMISSION, (Fifth Division), SURIGAO DEVELOPMENT CORPORATION (SUDECOR) and RET. GEN. REYNALDO G. DILAN, Vice President for Field Operations & Administration, Respondents.

  • [A.M. No. RTJ-89-380 : December 19, 1990.] 192 SCRA 434 EFREN JAVIER and PEDRO JAVIER, Complainants, vs. JUDGE SALVADOR P. DE GUZMAN, JR., Respondent.

  • [G.R. No. 46198 : December 20, 1990.] 192 SCRA 445 DOMINGO REYES, Petitioner, vs. THE HONORABLE JUDGE SERAFIN

  • [G.R. No. 53556 : December 20, 1990.] 192 SCRA 454 LILIA AGUIRRE, GENATO AGUIRRE and BENITO AGRAVA, Petitioners, vs. THE HONORABLE COURT OF FIRST INSTANCE OF LEYTE, BRANCH III, EDUARDO TAMPIL and LETICIA A. TAMPIL, Respondents.

  • [G.R. No. 72019 : December 20, 1990.] 192 SCRA 459 WORLD MACHINE ENTERPRISES, Petitioner, vs. INTERMEDIATE APPELLATE COURT AND J.R. LITHOPLATES, Respondents.

  • [G.R. No. 81835 : December 20, 1990.] 192 SCRA 469 ROMEO J. ORDO�EZ, Petitioner, vs. THE HON. ALFREDO J. GUSTILO, in his capacity as presiding judge of Regional Trial Court of Cavite, Branch XVI, Cavite City, Municipality of Rosario, Cavite, former Mayor Calixto D. Enriquez of Rosario, Cavite, and Valeriano Espiritu of Mabolo, Bacoor, Cavite, Respondents.

  • [G.R. No. 82002 : December 20, 1990.] 192 SCRA 478 PEOPLE OF THE PHILIPPINES, Plaintiff-Appellee, vs. FRANCISCO DE GUZMAN y DE DIOS, Accused-Appellant.

  • [G.R. Nos. 86492-94 : December 20, 1990.] 192 SCRA 483 THE PEOPLE OF THE PHILIPPINES, Plaintiff-Appellee, vs. LEOPOLDO MONTANTE, Defendant-Appellant.

  • [G.R. No. 88114 : December 20, 1990.] 192 SCRA 492 PENTAGON SECURITY and INVESTIGATION AGENCY, Petitioner, vs. VICENTE T. JIMENEZ, ET AL., and NATIONAL LABOR RELATIONS COMMISSION, SECOND DIVISION, Respondents.

  • [G.R. No. 89618 : December 20, 1990.] 192 SCRA 496 HON. RAUL S. MANGLAPUS, in his capacity as Secretary of Foreign Affairs, Petitioner, vs. HON. ANDRES E. MATIAS, Judge of the Regional Trial Court of Manila (Branch 45) and GAVINO P. ABAYA, Respondents.

  • [G.R. Nos. 92029-30 : December 20, 1990.] 192 SCRA 507 NICANOR G. DE GUZMAN, JR., Petitioner, vs. HON. COURT OF APPEALS, Former Fifth Division, HON. REGIONAL TRIAL COURT, National Capital Judicial Region, Br. 48, Manila, and ENRIQUE KP. TAN, Respondents.

  • [G.R. No. 93394 : December 20, 1990.] 192 SCRA 514 FNCB FINANCE, Petitioner, vs. NAPOLEON ESTAVILLO, Respondent.

  • [G.R. No. 43659 : December 21, 1990.] 192 SCRA 521 PEOPLE OF THE PHILIPPINES, Petitioner, vs. HON. FELICIDAD CARANDANG VILLALON and FEDERICO DE GUZMAN, Respondents.

  • [G.R. Nos. 48535-36 : December 21, 1990.] 192 SCRA 533 KOH TIECK HENG, Petitioner, vs. PEOPLE OF THE PHILIPPINES and COURT OF APPEALS, Respondents.

  • [G.R. No. 49454 : December 21, 1990.] 192 SCRA 548 PEOPLE OF THE PHILIPPINES, Appellant, vs. SALVADOR MONTEIRO, Appellee.

  • [G.R. No. 49588 : December 21, 1990.] 192 SCRA 554 DIONG BI CHU, alias PATRICK CHANG, CHANG KA HEE and LU LIONG CORPORATION, Petitioners, vs. THE HON. COURT OF APPEALS, HON. GREGORIO G. PINEDA, as Presiding Judge, Court of First Instance of Rizal, Branch XXI; JAIME NAVOA and MILAGROS DE LEOS, Respondents.

  • [G.R. No. 63753-54 : December 21, 1990.] 192 SCRA 561 PEOPLE OF THE PHILIPPINES, Plaintiff-Appellee, vs. GREGORIO BERINGUEL, ARTURO DEVARAS, ARTEMIO TULANG (at large), and RUFINO CAMINONG (at large), accused. GREGORIO BERINGUEL and ARTURO DEVARAS, Accused-Appellants.

  • [G.R. No. 76519 : December 21, 1990.] 192 SCRA 575 TIMOTEO POJAS, Petitioner, vs. THE HONORABLE MERCEDES GOZO-DALOLE, REGIONAL TRIAL COURT JUDGE, CITY OF TAGBILARAN, IRENEA POJAS, CESARIA LAGROSA and CORNELIA BETINOL, Respondents.

  • [G.R. Nos. 78551-52 : December 21, 1990.] 192 SCRA 579 PEOPLE OF THE PHILIPPINES, Plaintiff-Appellee, vs. ROLANDO MARCEDONIO y VILLANUEVA and ANTONIO MARCEDONIO y VILLANUEVA, Accused-Appellants.

  • [G.R. No. 78854 : December 21, 1990.] 192 SCRA 588 PEOPLE OF THE PHILIPPINES, Plaintiff-Appellee, vs. SALVADOR V. LUTA�EZ alias "Jun Plementero", Defendant-Appellant.

  • [G.R. No. 79526 : December 21, 1990.] 192 SCRA 598 NATIONAL ASSOCIATION OF FREE TRADE UNIONS (NAFTU), Petitioner, vs. MAINIT LUMBER DEVELOPMENT COMPANY WORKERS UNION-UNITED LUMBER AND GENERAL WORKERS OF THE PHILIPPINES. (MALDECOWU-ULGWP), Respondents.

  • [G.R. No. 80276 : December 21, 1990.] 192 SCRA 604 HYDRO RESOURCES CONTRACTORS CORPORATION, Petitioner, vs. THE COURT OF TAX APPEALS and THE HON. DEPUTY MINISTER OF FINANCE, ALFREDO PIO DE RODA, Respondents.

  • [G.R. No. 83257-58 : December 21, 1990.] 192 SCRA 612 OSIAS ACADEMY and MONICA R. DE CASTRO, Petitioners, vs. THE DEPARTMENT OF LABOR AND EMPLOYMENT, CONCHITA MERCADO, NECITAS GACIS, EVELYN B. GARAIS, ESTRELLA GATON, EVA L. CAYETANO, TERESA G. BILAZON, SUSAN G. FUELLAS, ELVIRA D. GACIS, LOURDES CORREA, JULIETA A. MANALO, NILA G. GABELO and TEODORO GUANIZO, Respondents.

  • [G.R. No. 83696 : December 21, 1990.] 192 SCRA 621 THE PEOPLE OF THE PHILIPPINES, Plaintiff-Appellee, vs. DANTE BARTULAY Accused-Appellant.

  • [G.R. No. 84918 : December 21, 1990.] 192 SCRA 635 PEOPLE OF THE PHILIPPINES, Plaintiff-Appellee, vs. ED FERNANDEZ AVILA, Defendant-Appellant.

  • [G.R. No. 87807 : December 21, 1990.] 192 SCRA 644 THE PEOPLE OF THE PHILIPPINES, Plaintiff-Appellee, vs. ISAGANI DESLATE and ROMY FRANCISCO alias "Romeo Francisco", Accused, ISAGANI DESLATE, Appellant.

  • [G.R. No. 89407 : December 21, 1990.] 192 SCRA 649 THE PEOPLE OF THE PHILIPPINES, Plaintiff-Appellee, vs. ISABELO SANCHEZ y PANDILI, Accused-Appellant.

  • [G.R. Nos. 89682-83 : December 21, 1990.] 192 SCRA 655 PEOPLE OF THE PHILIPPINES, Plaintiff-Appellee, vs. BENJAMIN HERICO, Defendant-Appellant.

  • [G.R. No. 91513 : December 21, 1990.] 192 SCRA 663 THE PEOPLE OF THE PHILIPPINES, Plaintiff-Appellee, vs. GERONIMO GOLES, Defendant-Appellant.

  • [G.R. No. 43491 : December 26, 1990.] 192 SCRA 674 ATTY. TEODORO V. CABILAN & ALEJANDRO A. PARALISAN, Petitioners, vs. HON. JUDGE JOSE R. RAMOLETE & PROVINCIAL/CITY JAIL WARDEN of Cebu City, Respondents.

  • [G.R. No. 46210 : December 26, 1990.] 192 SCRA 680 RICARDO VILLAFLOR, Petitioner, vs. COURT OF APPEALS and PEOPLE OF THE PHILIPPINES,** Respondents.

  • [G.R. No. 61527 : December 26, 1990.] 192 SCRA 691 VICENTE GERARDO, VALENTINA GERARDO, CORNELIO GERARDO, BENJAMIN GERARDO, ANGEL GERARDO, & CONSTANTE GERARDO, Petitioners, vs. HON. FLORENTINO DE LA PE�A, Presiding Judge, Branch VI, Court of First Instance of Ilocos Norte, TERESA ANTONIO BELZA, VISITACION ANTONIO ADINA, ILUMINADA PASCUA ANTONIO, FELICIDAD BATACAN MATA, POLICARPO BATACAN, BASILIO BATACAN, ISABEL BANGLOY, IRINEO BANGLOY, EDUARDO BANGLOY, DIONICIO BANGLOY, DOMINGA BANGLOY, and ERMINIO BANGLOY, Respondents.

  • [G.R. No. 70556 : December 26, 1990.] 192 SCRA 698 PEOPLE OF THE PHILIPPINES, Plaintiff-Appellee, vs. MARIO ABLAO, ISAGANI SACOP, LEOPOLDO DE GUZMAN, PEDRO LADIANA, ZENON SAMONTE, ALFREDO DEL MUNDO, BRUNO ABLAO, ISIDORO GALEMA, DANILO MERCADO, RUSTICO LIWANAG, FRANCISCO BALDEMECA, HECTOR SAMONTE and DAVID ABLAO, accused, MARIO ABLAO, ISAGANI SACOP, LEOPOLDO DE GUZMAN, PEDRO LADIANA, ZENON SAMONTE, and ALFREDO DEL MUNDO, Accused-Appellants.

  • [G.R. No. 77668 : December 26, 1990.] 192 SCRA 709 SPOUSES EUFRACIO ROJAS AND CONCEPCION ROJAS, Petitioners, vs. HON. COURT OF APPEALS, AND SPOUSES FELIX E. MEDALLA AND DIONISIA PACATAN MEDALLA, Respondents.

  • [G.R. No. 81039 : December 26, 1990.] 192 SCRA 725 INVESTMENT AND UNDERWRITING CORPORATION OF THE PHILIPPINES, Petitioners, vs. COMPTRONICS PHILIPPINES, INC. and GENE V. TAMESIS, Respondents.

  • [G.R. No. 85157 : December 26, 1990.] 192 SCRA 735 FRANCISCO JOSE, ANTONIO, ERLINDA, JOVITA, ARACELI, DOLORES, VIRGINIA, MARTA, LEDINIA, and ANITA, all surnamed RAMON JAO, Petitioners, vs. COURT OF APPEALS and LAUREANA C. VDA. DE BAIRAN, as administratrix of the Estate of Pablo Bairan, Respondents.

  • [G.R. No. 88336 : December 26, 1990.] 192 SCRA 743 REPUBLIC OF THE PHILIPPINES, Petitioner, vs. THE HONORABLE SANDIGANBAYAN (FIRST DIVISION), Respondents.

  • [G.R. No. 92625 : December 26, 1990.] 192 SCRA 768 JOSE ORDA and IMELDA LOZADA, Petitioners, vs. THE HONORABLE COURT OF APPEALS and GIL GALANG Respondents.

  • G.R. No. 32945 December 3, 1990 - MARIANO T. NASSER v. COURT OF APPEALS, ET AL.

  • G.R. No. 39430 December 3, 1990 - FRANCISCO MANLAPAZ, ET AL. v. COURT OF APPEALS, ET AL.

  • G.R. No. 55466 December 3, 1990 - MANILA SURETY & FIDELITY CO., INC. v. COURT OF APPEALS, ET AL.

  • G.R. No. 78778 December 3, 1990 - LEONIDA CORONADO, ET AL. v. COURT OF APPEALS, ET AL.

  • G.R. No. 79560 December 3, 1990 - ANDRES E. DITAN v. PHILIPPINE OVERSEAS EMPLOYMENT ADMINISTRATION ADMINISTRATOR, ET AL.

  • G.R. No. 80904 December 3, 1990 - BALTAZAR PANTIG, ET AL. v. VENANCIO BALTAZAR

  • G.R. No. 82115 December 3, 1990 - PEOPLE OF THE PHIL. v. ROMEO B. ORTIZ

  • G.R. No. 84884 December 3, 1990 - EULALIO M. RUIZ, ET AL. v. DOROTEO N. CANEBA, ET AL.

  • G.R. No. 87264 December 3, 1990 - MARIANO DINGLASAN, ET AL. v. MARIA ALICIA M. AUSTRIA, ET AL.

  • G.R. No. 89545 December 3, 1990 - ROLANDO DOLORFINO, ET AL. v. COURT OF APPEALS, ET AL.

  • UDK No. 9864 December 3, 1990 - RUFINA VDA. DE TANGUB v. COURT OF APPEALS, ET AL.

  • G.R. No. 58668 December 4, 1990 - SANTIAGO ESCARTE, JR., ET AL. v. OFFICE OF THE PRESIDENT OF THE PHIL., ET AL.

  • G.R. No. 71929 December 4, 1990 - ALITALIA v. INTERMEDIATE APPELLATE COURT, ET AL.

  • G.R. No. 74577 December 4, 1990 - CONSOLACION VILLANUEVA v. INTERMEDIATE APPELLATE COURT, ET AL.

  • G.R. No. 80505 December 4, 1990 - PEOPLE OF THE PHIL. v. MARIO L. TANDOY

  • G.R. No. 80791 December 4, 1990 - PEOPLE’S FINANCING CORP., ET AL. v. COURT OF APPEALS, ET AL.

  • G.R. No. 86586 December 4, 1990 - NATIONAL IRRIGATION ADMINISTRATION v. TEODORO P. REGINO, ET AL.

  • G.R. No. 86889 December 4, 1990 - LUZ FARMS v. SEC. OF THE DEPT. OF AGRARIAN REFORM

  • G.R. No. 88177 December 4, 1990 - DOLORES A. PAREDES v. CIVIL SERVICE COMMISSION, ET AL.

  • G.R. No. 93054 December 4, 1990 - ALEXANDER P. ORDILLO, ET AL. v. COMMISSION ON ELECTIONS, ET AL.

  • G.R. No. 30616 December 10, 1990 - EUFRACIO D. ROJAS v. CONSTANCIO B. MAGLANA

  • G.R. No. 36827 December 10, 1990 - DIRECTOR OF FOREST ADMINISTRATION, ET AL. v. RAMON C. FERNANDEZ, ET AL.

  • G.R. No. 44749 December 10, 1990 - PEOPLE OF THE PHIL. v. MELVIN S. GIRON

  • G.R. No. 50661 December 10, 1990 - RUBEN DELFIN, ET AL. v. AMADO G. INCIONG, ET AL.

  • G.R. No. 55361 December 10, 1990 - TEOFILO ERCILLO, ET AL. v. COURT OF APPEALS, ET AL.

  • G.R. No. 55613 December 10, 1990 - ERNESTO DICHOSO v. COURT OF APPEALS, ET AL.

  • G.R. No. 56620 December 10, 1990 - FILIPINAS MILLS, INC., ET AL. v. ABELARDO M. DAYRlT, ET AL.

  • G.R. No. 69863-65 December 10, 1990 - LINO BROCKA, ET AL. v. JUAN PONCE ENRILE, ET AL.

  • G.R. No. 74762 December 10, 1990 - COMMERCIAL MOTORS CORPORATION v. COMMISSIONERS, NLRC, SECOND DIVISION

  • G.R. No. 78163 December 10, 1990 - ANGELINA P. SANTIAGO v. DEPUTY EXECUTIVE SECRETARY, ET AL.

  • G.R. No. 79962 December 10, 1990 - LUCIO R. CRUZ v. COURT OF APPEALS, ET AL.

  • G.R. No. 80397 December 10, 1990 - S & A GAISANO INC., ET AL. v. VICENTE A. HIDALGO, ET AL.

  • G.R. No. 82215 December 10, 1990 - ANTIPAZ P. PRESCO, ET AL. v. COURT OF APPEALS, ET AL.

  • G.R. No. 82374 December 10, 1990 - PEOPLE OF THE PHIL. v. ERNESTO M. AVILA, ET AL.

  • G.R. No. 82495 December 10, 1990 - ALLIED BANKING CORPORATION v. SEDFREY ORDOÑEZ

  • G.R. Nos. 84132-33 December 10, 1990 - NATIONAL DEVELOPMENT COMPANY, ET AL. v. PHILIPPINE VETERANS BANK, ET AL.

  • G.R. No. 85531 December 10, 1990 - PEOPLE OF THE PHIL. v. AMANDO TASARRA, ET AL.

  • G.R. No. 89988 December 10, 1990 - PEOPLE OF THE PHIL. v. LYDIA RAMA

  • G.R. No. 91041 December 10, 1990 - JOSE A. SADDUL, JR. v. COURT OF APPEALS, ET AL.

  • A.M. No. P-86-32 December 10, 1990 - ALFREDO LLANES v. GAUDIOSO BORJA, ET AL.

  • G.R. No. 31688 December 17, 1990 - DIRECTOR OF LANDS, ET AL. v. JUAN P. AQUINO, ET AL.

  • G.R. No. 68514 December 17, 1990 - TRADERS ROYAL BANK v. INTERMEDIATE APPELLATE COURT, ET AL.

  • G.R. No. 71589 December 17, 1990 - CAGAYAN DE ORO COLISEUM, INC. v. MINISTER OF LABOR AND EMPLOYMENT, ET AL.

  • G.R. No. 76303 December 17, 1990 - DIRECTOR OF LANDS v. FRANCISCO K. REDOR, ET AL.

  • G.R. No. 78623 December 17, 1990 - OFELIA P. TRISTE v. LEYTE STATE COLLEGE BOARD OF TRUSTEES, ET AL.

  • G.R. No. 83530 December 18, 1990 - CRISTITO R. AUSTRIA v. PEOPLE OF THE PHIL., ET AL.

  • G.R. No. 93867 December 18, 1990 - SIXTO S. BRILLANTES, JR. v. HAYDEE B. YORAC

  • G.R. Nos. 95203-05 December 18, 1990 - ERNESTO MACEDA v. ENERGY REGULATORY BOARD, ET AL.

  • G.R. No. 95263 December 18, 1990 - PEOPLE OF THE PHIL. v. JUVENAL KYAMKO

  • A.C. No. 2756 December 18, 1990 - PRUDENTIAL BANK v. BENJAMIN M. GRECIA

  • G.R. No. 44167 December 19, 1990 - JULITA FRANCISCO, ET AL. v. CRISPIN V. BAUTISTA, ET AL.

  • G.R. Nos. 88710-13 December 19, 1990 - UNION OF FILIPRO EMPLOYEES, ET AL. v. NESTLE PHILIPPINES, INC., ET AL.

  • G.R. No. 91025 December 19, 1990 - UNION OF FILIPRO EMPLOYEES v. NATIONAL LABOR RELATIONS COMMISSION, ET AL.

  • G.R. No. 95478 December 19, 1990 - EDUARDO ACOP, ET AL. v. NATIONAL LABOR RELATIONS COMMISSION, ET AL.

  • A.M. No. RTJ-89-380 December 19, 1990 - EFREN JAVIER, ET AL. v. SALVADOR P. DE GUZMAN, JR.

  • G.R. No. 46198 December 20, 1990 - DOMINGO REYES v. SERAFIN E. CAMILON, ET AL.

  • G.R. No. 53556 December 20, 1990 - LILIA AGUIRRE, ET AL. v. COURT OF FIRST INSTANCE OF LEYTE, ET AL.

  • G.R. No. 72019 December 20, 1990 - WORLD MACHINE ENTERPRISES v. INTERMEDIATE APPELLATE COURT, ET AL.

  • G.R. No. 81835 December 20, 1990 - ROMEO J. ORDOÑEZ v. ALFREDO J. GUSTILO, ET AL.

  • G.R. No. 82002 December 20, 1990 - PEOPLE OF THE PHIL. v. FRANCISCO DE GUZMAN

  • G.R. Nos. 86492-94 December 20, 1990 - PEOPLE OF THE PHIL. v. LEOPOLDO MONTANTE

  • G.R. No. 88114 December 20, 1990 - PENTAGON SECURITY, ET AL. v. VICENTE T. JIMENEZ, ET AL.

  • G.R. No. 89618 December 20, 1990 - RAUL S. MANGLAPUS v. ANDRES E. MATIAS, ET AL.

  • G.R. Nos. 92029-30 December 20, 1990 - NICANOR G. DE GUZMAN, JR. v. COURT OF APPEALS, ET AL.

  • G.R. No. 93394 December 20, 1990 - FNCB FINANCE v. NAPOLEON ESTAVILLO

  • G.R. No. 43659 December 21, 1990 - PEOPLE OF THE PHIL. v. FELICIDAD CARANDANG VILLALON, ET AL.

  • G.R. Nos. 48535-36 December 21, 1990 - KOH TIECK HENG v. PEOPLE OF THE PHIL., ET AL.

  • G.R. No. 49454 December 21, 1990 - PEOPLE OF THE PHIL. v. SALVADOR MONTEIRO

  • G.R. No. 49588 December 21, 1990 - DIONG BI CHU, ET AL. v. COURT OF APPEALS, ET AL.

  • G.R. No. 63753-54 December 21, 1990 - PEOPLE OF THE PHIL. v. GREGORIO BERINGUEL, ET AL.

  • G.R. No. 76519 December 21, 1990 - TIMOTEO POJAS v. MERCEDES GOZO-DALOLE, ET AL.

  • G.R. Nos. 78551-52 December 21, 1990 - PEOPLE OF THE PHIL. v. ROLANDO MARCEDONIO

  • G.R. No. 78854 December 21, 1990 - PEOPLE OF THE PHIL. v. SALVADOR V. LUTAÑEZ

  • G.R. No. 79526 December 21, 1990 - NATIONAL ASSO. OF FREE TRADE UNIONS v. MAINIT LUMBER DEVT. COMPANY WORKERS

  • G.R. No. 80276 December 21, 1990 - HYDRO RESOURCES CONTRACTORS CORPORATION v. COURT OF TAX APPEALS, ET AL.

  • G.R. No. 83257-58 December 21, 1990 - OSIAS ACADEMY, ET AL. v. DEPARTMENT OF LABOR AND EMPLOYMENT, ET AL.

  • G.R. No. 83696 December 21, 1990 - PEOPLE OF THE PHIL. v. DANTE BARTULAY

  • G.R. No. 84918 December 21, 1990 - PEOPLE OF THE PHIL. v. ED FERNANDEZ AVILA

  • G.R. No. 87807 December 21, 1990 - PEOPLE OF THE PHIL. v. ISAGANI DESLATE, ET AL.

  • G.R. No. 89407 December 21, 1990 - PEOPLE OF THE PHIL. v. ISABELO P. SANCHEZ

  • G.R. Nos. 89682-83 December 21, 1990 - PEOPLE OF THE PHIL. v. BENJAMIN HERICO

  • G.R. No. 91513 December 21, 1990 - PEOPLE OF THE PHIL. v. GERONIMO GOLES

  • G.R. No. 43491 December 26, 1990 - TEODORO V. CABILAN, ET AL. v. JOSE R. RAMOLETE, ET AL.

  • G.R. No. 46210 December 26, 1990 - RICARDO VILLAFLOR v. COURT OF APPEALS, ET AL.

  • G.R. No. 61527 December 26, 1990 - VICENTE GERARDO, ET AL. v. FLORENTINO DE LA PEÑA, ET AL.

  • G.R. No. 70556 December 26, 1990 - PEOPLE OF THE PHIL. v. MARIO ABLAO, ET AL.

  • G.R. No. 77668 December 26, 1990 - EUFRACIO ROJAS, ET AL. v. COURT OF APPEALS, ET AL.

  • G.R. No. 81039 December 26, 1990 - INVESTMENT AND UNDERWRITING CORP. OF THE PHIL. v. COMPTRONICS PHILIPPINES, INC., ET AL.

  • G.R. No. 85157 December 26, 1990 - FRANCISCO JOSE, ET AL. v. COURT OF APPEALS, ET AL.

  • G.R. No. 88336 December 26, 1990 - REPUBLIC OF THE PHIL. v. SANDIGANBAYAN

  • G.R. No. 92625 December 26, 1990 - JOSE ORDA, ET AL. v. COURT OF APPEALS, ET AL.

  • G.R. No. 32945 December 3, 1990 - MARIANO T. NASSER v. COURT OF APPEALS, ET AL.

  • G.R. No. 39430 December 3, 1990 - FRANCISCO MANLAPAZ, ET AL. v. COURT OF APPEALS, ET AL.

  • G.R. No. 55466 December 3, 1990 - MANILA SURETY & FIDELITY CO., INC. v. COURT OF APPEALS, ET AL.

  • G.R. No. 78778 December 3, 1990 - LEONIDA CORONADO, ET AL. v. COURT OF APPEALS, ET AL.

  • G.R. No. 79560 December 3, 1990 - ANDRES E. DITAN v. PHILIPPINE OVERSEAS EMPLOYMENT ADMINISTRATION ADMINISTRATOR, ET AL.

  • G.R. No. 80904 December 3, 1990 - BALTAZAR PANTIG, ET AL. v. VENANCIO BALTAZAR

  • G.R. No. 82115 December 3, 1990 - PEOPLE OF THE PHIL. v. ROMEO B. ORTIZ

  • G.R. No. 84884 December 3, 1990 - EULALIO M. RUIZ, ET AL. v. DOROTEO N. CANEBA, ET AL.

  • G.R. No. 87264 December 3, 1990 - MARIANO DINGLASAN, ET AL. v. MARIA ALICIA M. AUSTRIA, ET AL.

  • G.R. No. 89545 December 3, 1990 - ROLANDO DOLORFINO, ET AL. v. COURT OF APPEALS, ET AL.

  • UDK No. 9864 December 3, 1990 - RUFINA VDA. DE TANGUB v. COURT OF APPEALS, ET AL.

  • G.R. No. 58668 December 4, 1990 - SANTIAGO ESCARTE, JR., ET AL. v. OFFICE OF THE PRESIDENT OF THE PHIL., ET AL.

  • G.R. No. 71929 December 4, 1990 - ALITALIA v. INTERMEDIATE APPELLATE COURT, ET AL.

  • G.R. No. 74577 December 4, 1990 - CONSOLACION VILLANUEVA v. INTERMEDIATE APPELLATE COURT, ET AL.

  • G.R. No. 80505 December 4, 1990 - PEOPLE OF THE PHIL. v. MARIO L. TANDOY

  • G.R. No. 80791 December 4, 1990 - PEOPLE’S FINANCING CORP., ET AL. v. COURT OF APPEALS, ET AL.

  • G.R. No. 86586 December 4, 1990 - NATIONAL IRRIGATION ADMINISTRATION v. TEODORO P. REGINO, ET AL.

  • G.R. No. 86889 December 4, 1990 - LUZ FARMS v. SEC. OF THE DEPT. OF AGRARIAN REFORM

  • G.R. No. 88177 December 4, 1990 - DOLORES A. PAREDES v. CIVIL SERVICE COMMISSION, ET AL.

  • G.R. No. 93054 December 4, 1990 - ALEXANDER P. ORDILLO, ET AL. v. COMMISSION ON ELECTIONS, ET AL.

  • G.R. No. 30616 December 10, 1990 - EUFRACIO D. ROJAS v. CONSTANCIO B. MAGLANA

  • G.R. No. 36827 December 10, 1990 - DIRECTOR OF FOREST ADMINISTRATION, ET AL. v. RAMON C. FERNANDEZ, ET AL.

  • G.R. No. 44749 December 10, 1990 - PEOPLE OF THE PHIL. v. MELVIN S. GIRON

  • G.R. No. 50661 December 10, 1990 - RUBEN DELFIN, ET AL. v. AMADO G. INCIONG, ET AL.

  • G.R. No. 55361 December 10, 1990 - TEOFILO ERCILLO, ET AL. v. COURT OF APPEALS, ET AL.

  • G.R. No. 55613 December 10, 1990 - ERNESTO DICHOSO v. COURT OF APPEALS, ET AL.

  • G.R. No. 56620 December 10, 1990 - FILIPINAS MILLS, INC., ET AL. v. ABELARDO M. DAYRlT, ET AL.

  • G.R. No. 69863-65 December 10, 1990 - LINO BROCKA, ET AL. v. JUAN PONCE ENRILE, ET AL.

  • G.R. No. 74762 December 10, 1990 - COMMERCIAL MOTORS CORPORATION v. COMMISSIONERS, NLRC, SECOND DIVISION

  • G.R. No. 78163 December 10, 1990 - ANGELINA P. SANTIAGO v. DEPUTY EXECUTIVE SECRETARY, ET AL.

  • G.R. No. 79962 December 10, 1990 - LUCIO R. CRUZ v. COURT OF APPEALS, ET AL.

  • G.R. No. 80397 December 10, 1990 - S & A GAISANO INC., ET AL. v. VICENTE A. HIDALGO, ET AL.

  • G.R. No. 82215 December 10, 1990 - ANTIPAZ P. PRESCO, ET AL. v. COURT OF APPEALS, ET AL.

  • G.R. No. 82374 December 10, 1990 - PEOPLE OF THE PHIL. v. ERNESTO M. AVILA, ET AL.

  • G.R. No. 82495 December 10, 1990 - ALLIED BANKING CORPORATION v. SEDFREY ORDOÑEZ

  • G.R. Nos. 84132-33 December 10, 1990 - NATIONAL DEVELOPMENT COMPANY, ET AL. v. PHILIPPINE VETERANS BANK, ET AL.

  • G.R. No. 85531 December 10, 1990 - PEOPLE OF THE PHIL. v. AMANDO TASARRA, ET AL.

  • G.R. No. 89988 December 10, 1990 - PEOPLE OF THE PHIL. v. LYDIA RAMA

  • G.R. No. 91041 December 10, 1990 - JOSE A. SADDUL, JR. v. COURT OF APPEALS, ET AL.

  • A.M. No. P-86-32 December 10, 1990 - ALFREDO LLANES v. GAUDIOSO BORJA, ET AL.

  • G.R. No. 31688 December 17, 1990 - DIRECTOR OF LANDS, ET AL. v. JUAN P. AQUINO, ET AL.

  • G.R. No. 68514 December 17, 1990 - TRADERS ROYAL BANK v. INTERMEDIATE APPELLATE COURT, ET AL.

  • G.R. No. 71589 December 17, 1990 - CAGAYAN DE ORO COLISEUM, INC. v. MINISTER OF LABOR AND EMPLOYMENT, ET AL.

  • G.R. No. 76303 December 17, 1990 - DIRECTOR OF LANDS v. FRANCISCO K. REDOR, ET AL.

  • G.R. No. 78623 December 17, 1990 - OFELIA P. TRISTE v. LEYTE STATE COLLEGE BOARD OF TRUSTEES, ET AL.

  • G.R. No. 83530 December 18, 1990 - CRISTITO R. AUSTRIA v. PEOPLE OF THE PHIL., ET AL.

  • G.R. No. 93867 December 18, 1990 - SIXTO S. BRILLANTES, JR. v. HAYDEE B. YORAC

  • G.R. Nos. 95203-05 December 18, 1990 - ERNESTO MACEDA v. ENERGY REGULATORY BOARD, ET AL.

  • G.R. No. 95263 December 18, 1990 - PEOPLE OF THE PHIL. v. JUVENAL KYAMKO

  • A.C. No. 2756 December 18, 1990 - PRUDENTIAL BANK v. BENJAMIN M. GRECIA

  • G.R. No. 44167 December 19, 1990 - JULITA FRANCISCO, ET AL. v. CRISPIN V. BAUTISTA, ET AL.

  • G.R. Nos. 88710-13 December 19, 1990 - UNION OF FILIPRO EMPLOYEES, ET AL. v. NESTLE PHILIPPINES, INC., ET AL.

  • G.R. No. 91025 December 19, 1990 - UNION OF FILIPRO EMPLOYEES v. NATIONAL LABOR RELATIONS COMMISSION, ET AL.

  • G.R. No. 95478 December 19, 1990 - EDUARDO ACOP, ET AL. v. NATIONAL LABOR RELATIONS COMMISSION, ET AL.

  • A.M. No. RTJ-89-380 December 19, 1990 - EFREN JAVIER, ET AL. v. SALVADOR P. DE GUZMAN, JR.

  • G.R. No. 46198 December 20, 1990 - DOMINGO REYES v. SERAFIN E. CAMILON, ET AL.

  • G.R. No. 53556 December 20, 1990 - LILIA AGUIRRE, ET AL. v. COURT OF FIRST INSTANCE OF LEYTE, ET AL.

  • G.R. No. 72019 December 20, 1990 - WORLD MACHINE ENTERPRISES v. INTERMEDIATE APPELLATE COURT, ET AL.

  • G.R. No. 81835 December 20, 1990 - ROMEO J. ORDOÑEZ v. ALFREDO J. GUSTILO, ET AL.

  • G.R. No. 82002 December 20, 1990 - PEOPLE OF THE PHIL. v. FRANCISCO DE GUZMAN

  • G.R. Nos. 86492-94 December 20, 1990 - PEOPLE OF THE PHIL. v. LEOPOLDO MONTANTE

  • G.R. No. 88114 December 20, 1990 - PENTAGON SECURITY, ET AL. v. VICENTE T. JIMENEZ, ET AL.

  • G.R. No. 89618 December 20, 1990 - RAUL S. MANGLAPUS v. ANDRES E. MATIAS, ET AL.

  • G.R. Nos. 92029-30 December 20, 1990 - NICANOR G. DE GUZMAN, JR. v. COURT OF APPEALS, ET AL.

  • G.R. No. 93394 December 20, 1990 - FNCB FINANCE v. NAPOLEON ESTAVILLO

  • G.R. No. 43659 December 21, 1990 - PEOPLE OF THE PHIL. v. FELICIDAD CARANDANG VILLALON, ET AL.

  • G.R. Nos. 48535-36 December 21, 1990 - KOH TIECK HENG v. PEOPLE OF THE PHIL., ET AL.

  • G.R. No. 49454 December 21, 1990 - PEOPLE OF THE PHIL. v. SALVADOR MONTEIRO

  • G.R. No. 49588 December 21, 1990 - DIONG BI CHU, ET AL. v. COURT OF APPEALS, ET AL.

  • G.R. No. 63753-54 December 21, 1990 - PEOPLE OF THE PHIL. v. GREGORIO BERINGUEL, ET AL.

  • G.R. No. 76519 December 21, 1990 - TIMOTEO POJAS v. MERCEDES GOZO-DALOLE, ET AL.

  • G.R. Nos. 78551-52 December 21, 1990 - PEOPLE OF THE PHIL. v. ROLANDO MARCEDONIO

  • G.R. No. 78854 December 21, 1990 - PEOPLE OF THE PHIL. v. SALVADOR V. LUTAÑEZ

  • G.R. No. 79526 December 21, 1990 - NATIONAL ASSO. OF FREE TRADE UNIONS v. MAINIT LUMBER DEVT. COMPANY WORKERS

  • G.R. No. 80276 December 21, 1990 - HYDRO RESOURCES CONTRACTORS CORPORATION v. COURT OF TAX APPEALS, ET AL.

  • G.R. No. 83257-58 December 21, 1990 - OSIAS ACADEMY, ET AL. v. DEPARTMENT OF LABOR AND EMPLOYMENT, ET AL.

  • G.R. No. 83696 December 21, 1990 - PEOPLE OF THE PHIL. v. DANTE BARTULAY

  • G.R. No. 84918 December 21, 1990 - PEOPLE OF THE PHIL. v. ED FERNANDEZ AVILA

  • G.R. No. 87807 December 21, 1990 - PEOPLE OF THE PHIL. v. ISAGANI DESLATE, ET AL.

  • G.R. No. 89407 December 21, 1990 - PEOPLE OF THE PHIL. v. ISABELO P. SANCHEZ

  • G.R. Nos. 89682-83 December 21, 1990 - PEOPLE OF THE PHIL. v. BENJAMIN HERICO

  • G.R. No. 91513 December 21, 1990 - PEOPLE OF THE PHIL. v. GERONIMO GOLES

  • G.R. No. 43491 December 26, 1990 - TEODORO V. CABILAN, ET AL. v. JOSE R. RAMOLETE, ET AL.

  • G.R. No. 46210 December 26, 1990 - RICARDO VILLAFLOR v. COURT OF APPEALS, ET AL.

  • G.R. No. 61527 December 26, 1990 - VICENTE GERARDO, ET AL. v. FLORENTINO DE LA PEÑA, ET AL.

  • G.R. No. 70556 December 26, 1990 - PEOPLE OF THE PHIL. v. MARIO ABLAO, ET AL.

  • G.R. No. 77668 December 26, 1990 - EUFRACIO ROJAS, ET AL. v. COURT OF APPEALS, ET AL.

  • G.R. No. 81039 December 26, 1990 - INVESTMENT AND UNDERWRITING CORP. OF THE PHIL. v. COMPTRONICS PHILIPPINES, INC., ET AL.

  • G.R. No. 85157 December 26, 1990 - FRANCISCO JOSE, ET AL. v. COURT OF APPEALS, ET AL.

  • G.R. No. 88336 December 26, 1990 - REPUBLIC OF THE PHIL. v. SANDIGANBAYAN

  • G.R. No. 92625 December 26, 1990 - JOSE ORDA, ET AL. v. COURT OF APPEALS, ET AL.

  • G.R. No. 32945 December 3, 1990 - MARIANO T. NASSER v. COURT OF APPEALS, ET AL.

  • G.R. No. 39430 December 3, 1990 - FRANCISCO MANLAPAZ, ET AL. v. COURT OF APPEALS, ET AL.

  • G.R. No. 55466 December 3, 1990 - MANILA SURETY & FIDELITY CO., INC. v. COURT OF APPEALS, ET AL.

  • G.R. No. 78778 December 3, 1990 - LEONIDA CORONADO, ET AL. v. COURT OF APPEALS, ET AL.

  • G.R. No. 79560 December 3, 1990 - ANDRES E. DITAN v. PHILIPPINE OVERSEAS EMPLOYMENT ADMINISTRATION ADMINISTRATOR, ET AL.

  • G.R. No. 80904 December 3, 1990 - BALTAZAR PANTIG, ET AL. v. VENANCIO BALTAZAR

  • G.R. No. 82115 December 3, 1990 - PEOPLE OF THE PHIL. v. ROMEO B. ORTIZ

  • G.R. No. 84884 December 3, 1990 - EULALIO M. RUIZ, ET AL. v. DOROTEO N. CANEBA, ET AL.

  • G.R. No. 87264 December 3, 1990 - MARIANO DINGLASAN, ET AL. v. MARIA ALICIA M. AUSTRIA, ET AL.

  • G.R. No. 89545 December 3, 1990 - ROLANDO DOLORFINO, ET AL. v. COURT OF APPEALS, ET AL.

  • UDK No. 9864 December 3, 1990 - RUFINA VDA. DE TANGUB v. COURT OF APPEALS, ET AL.

  • G.R. No. 58668 December 4, 1990 - SANTIAGO ESCARTE, JR., ET AL. v. OFFICE OF THE PRESIDENT OF THE PHIL., ET AL.

  • G.R. No. 71929 December 4, 1990 - ALITALIA v. INTERMEDIATE APPELLATE COURT, ET AL.

  • G.R. No. 74577 December 4, 1990 - CONSOLACION VILLANUEVA v. INTERMEDIATE APPELLATE COURT, ET AL.

  • G.R. No. 80505 December 4, 1990 - PEOPLE OF THE PHIL. v. MARIO L. TANDOY

  • G.R. No. 80791 December 4, 1990 - PEOPLE’S FINANCING CORP., ET AL. v. COURT OF APPEALS, ET AL.

  • G.R. No. 86586 December 4, 1990 - NATIONAL IRRIGATION ADMINISTRATION v. TEODORO P. REGINO, ET AL.

  • G.R. No. 86889 December 4, 1990 - LUZ FARMS v. SEC. OF THE DEPT. OF AGRARIAN REFORM

  • G.R. No. 88177 December 4, 1990 - DOLORES A. PAREDES v. CIVIL SERVICE COMMISSION, ET AL.

  • G.R. No. 93054 December 4, 1990 - ALEXANDER P. ORDILLO, ET AL. v. COMMISSION ON ELECTIONS, ET AL.

  • G.R. No. 30616 December 10, 1990 - EUFRACIO D. ROJAS v. CONSTANCIO B. MAGLANA

  • G.R. No. 36827 December 10, 1990 - DIRECTOR OF FOREST ADMINISTRATION, ET AL. v. RAMON C. FERNANDEZ, ET AL.

  • G.R. No. 44749 December 10, 1990 - PEOPLE OF THE PHIL. v. MELVIN S. GIRON

  • G.R. No. 50661 December 10, 1990 - RUBEN DELFIN, ET AL. v. AMADO G. INCIONG, ET AL.

  • G.R. No. 55361 December 10, 1990 - TEOFILO ERCILLO, ET AL. v. COURT OF APPEALS, ET AL.

  • G.R. No. 55613 December 10, 1990 - ERNESTO DICHOSO v. COURT OF APPEALS, ET AL.

  • G.R. No. 56620 December 10, 1990 - FILIPINAS MILLS, INC., ET AL. v. ABELARDO M. DAYRlT, ET AL.

  • G.R. No. 69863-65 December 10, 1990 - LINO BROCKA, ET AL. v. JUAN PONCE ENRILE, ET AL.

  • G.R. No. 74762 December 10, 1990 - COMMERCIAL MOTORS CORPORATION v. COMMISSIONERS, NLRC, SECOND DIVISION

  • G.R. No. 78163 December 10, 1990 - ANGELINA P. SANTIAGO v. DEPUTY EXECUTIVE SECRETARY, ET AL.

  • G.R. No. 79962 December 10, 1990 - LUCIO R. CRUZ v. COURT OF APPEALS, ET AL.

  • G.R. No. 80397 December 10, 1990 - S & A GAISANO INC., ET AL. v. VICENTE A. HIDALGO, ET AL.

  • G.R. No. 82215 December 10, 1990 - ANTIPAZ P. PRESCO, ET AL. v. COURT OF APPEALS, ET AL.

  • G.R. No. 82374 December 10, 1990 - PEOPLE OF THE PHIL. v. ERNESTO M. AVILA, ET AL.

  • G.R. No. 82495 December 10, 1990 - ALLIED BANKING CORPORATION v. SEDFREY ORDOÑEZ

  • G.R. Nos. 84132-33 December 10, 1990 - NATIONAL DEVELOPMENT COMPANY, ET AL. v. PHILIPPINE VETERANS BANK, ET AL.

  • G.R. No. 85531 December 10, 1990 - PEOPLE OF THE PHIL. v. AMANDO TASARRA, ET AL.

  • G.R. No. 89988 December 10, 1990 - PEOPLE OF THE PHIL. v. LYDIA RAMA

  • G.R. No. 91041 December 10, 1990 - JOSE A. SADDUL, JR. v. COURT OF APPEALS, ET AL.

  • A.M. No. P-86-32 December 10, 1990 - ALFREDO LLANES v. GAUDIOSO BORJA, ET AL.

  • G.R. No. 31688 December 17, 1990 - DIRECTOR OF LANDS, ET AL. v. JUAN P. AQUINO, ET AL.

  • G.R. No. 68514 December 17, 1990 - TRADERS ROYAL BANK v. INTERMEDIATE APPELLATE COURT, ET AL.

  • G.R. No. 71589 December 17, 1990 - CAGAYAN DE ORO COLISEUM, INC. v. MINISTER OF LABOR AND EMPLOYMENT, ET AL.

  • G.R. No. 76303 December 17, 1990 - DIRECTOR OF LANDS v. FRANCISCO K. REDOR, ET AL.

  • G.R. No. 78623 December 17, 1990 - OFELIA P. TRISTE v. LEYTE STATE COLLEGE BOARD OF TRUSTEES, ET AL.

  • G.R. No. 83530 December 18, 1990 - CRISTITO R. AUSTRIA v. PEOPLE OF THE PHIL., ET AL.

  • G.R. No. 93867 December 18, 1990 - SIXTO S. BRILLANTES, JR. v. HAYDEE B. YORAC

  • G.R. Nos. 95203-05 December 18, 1990 - ERNESTO MACEDA v. ENERGY REGULATORY BOARD, ET AL.

  • G.R. No. 95263 December 18, 1990 - PEOPLE OF THE PHIL. v. JUVENAL KYAMKO

  • A.C. No. 2756 December 18, 1990 - PRUDENTIAL BANK v. BENJAMIN M. GRECIA

  • G.R. No. 44167 December 19, 1990 - JULITA FRANCISCO, ET AL. v. CRISPIN V. BAUTISTA, ET AL.

  • G.R. Nos. 88710-13 December 19, 1990 - UNION OF FILIPRO EMPLOYEES, ET AL. v. NESTLE PHILIPPINES, INC., ET AL.

  • G.R. No. 91025 December 19, 1990 - UNION OF FILIPRO EMPLOYEES v. NATIONAL LABOR RELATIONS COMMISSION, ET AL.

  • G.R. No. 95478 December 19, 1990 - EDUARDO ACOP, ET AL. v. NATIONAL LABOR RELATIONS COMMISSION, ET AL.

  • A.M. No. RTJ-89-380 December 19, 1990 - EFREN JAVIER, ET AL. v. SALVADOR P. DE GUZMAN, JR.

  • G.R. No. 46198 December 20, 1990 - DOMINGO REYES v. SERAFIN E. CAMILON, ET AL.

  • G.R. No. 53556 December 20, 1990 - LILIA AGUIRRE, ET AL. v. COURT OF FIRST INSTANCE OF LEYTE, ET AL.

  • G.R. No. 72019 December 20, 1990 - WORLD MACHINE ENTERPRISES v. INTERMEDIATE APPELLATE COURT, ET AL.

  • G.R. No. 81835 December 20, 1990 - ROMEO J. ORDOÑEZ v. ALFREDO J. GUSTILO, ET AL.

  • G.R. No. 82002 December 20, 1990 - PEOPLE OF THE PHIL. v. FRANCISCO DE GUZMAN

  • G.R. Nos. 86492-94 December 20, 1990 - PEOPLE OF THE PHIL. v. LEOPOLDO MONTANTE

  • G.R. No. 88114 December 20, 1990 - PENTAGON SECURITY, ET AL. v. VICENTE T. JIMENEZ, ET AL.

  • G.R. No. 89618 December 20, 1990 - RAUL S. MANGLAPUS v. ANDRES E. MATIAS, ET AL.

  • G.R. Nos. 92029-30 December 20, 1990 - NICANOR G. DE GUZMAN, JR. v. COURT OF APPEALS, ET AL.

  • G.R. No. 93394 December 20, 1990 - FNCB FINANCE v. NAPOLEON ESTAVILLO

  • G.R. No. 43659 December 21, 1990 - PEOPLE OF THE PHIL. v. FELICIDAD CARANDANG VILLALON, ET AL.

  • G.R. Nos. 48535-36 December 21, 1990 - KOH TIECK HENG v. PEOPLE OF THE PHIL., ET AL.

  • G.R. No. 49454 December 21, 1990 - PEOPLE OF THE PHIL. v. SALVADOR MONTEIRO

  • G.R. No. 49588 December 21, 1990 - DIONG BI CHU, ET AL. v. COURT OF APPEALS, ET AL.

  • G.R. No. 63753-54 December 21, 1990 - PEOPLE OF THE PHIL. v. GREGORIO BERINGUEL, ET AL.

  • G.R. No. 76519 December 21, 1990 - TIMOTEO POJAS v. MERCEDES GOZO-DALOLE, ET AL.

  • G.R. Nos. 78551-52 December 21, 1990 - PEOPLE OF THE PHIL. v. ROLANDO MARCEDONIO

  • G.R. No. 78854 December 21, 1990 - PEOPLE OF THE PHIL. v. SALVADOR V. LUTAÑEZ

  • G.R. No. 79526 December 21, 1990 - NATIONAL ASSO. OF FREE TRADE UNIONS v. MAINIT LUMBER DEVT. COMPANY WORKERS

  • G.R. No. 80276 December 21, 1990 - HYDRO RESOURCES CONTRACTORS CORPORATION v. COURT OF TAX APPEALS, ET AL.

  • G.R. No. 83257-58 December 21, 1990 - OSIAS ACADEMY, ET AL. v. DEPARTMENT OF LABOR AND EMPLOYMENT, ET AL.

  • G.R. No. 83696 December 21, 1990 - PEOPLE OF THE PHIL. v. DANTE BARTULAY

  • G.R. No. 84918 December 21, 1990 - PEOPLE OF THE PHIL. v. ED FERNANDEZ AVILA

  • G.R. No. 87807 December 21, 1990 - PEOPLE OF THE PHIL. v. ISAGANI DESLATE, ET AL.

  • G.R. No. 89407 December 21, 1990 - PEOPLE OF THE PHIL. v. ISABELO P. SANCHEZ

  • G.R. Nos. 89682-83 December 21, 1990 - PEOPLE OF THE PHIL. v. BENJAMIN HERICO

  • G.R. No. 91513 December 21, 1990 - PEOPLE OF THE PHIL. v. GERONIMO GOLES

  • G.R. No. 43491 December 26, 1990 - TEODORO V. CABILAN, ET AL. v. JOSE R. RAMOLETE, ET AL.

  • G.R. No. 46210 December 26, 1990 - RICARDO VILLAFLOR v. COURT OF APPEALS, ET AL.

  • G.R. No. 61527 December 26, 1990 - VICENTE GERARDO, ET AL. v. FLORENTINO DE LA PEÑA, ET AL.

  • G.R. No. 70556 December 26, 1990 - PEOPLE OF THE PHIL. v. MARIO ABLAO, ET AL.

  • G.R. No. 77668 December 26, 1990 - EUFRACIO ROJAS, ET AL. v. COURT OF APPEALS, ET AL.

  • G.R. No. 81039 December 26, 1990 - INVESTMENT AND UNDERWRITING CORP. OF THE PHIL. v. COMPTRONICS PHILIPPINES, INC., ET AL.

  • G.R. No. 85157 December 26, 1990 - FRANCISCO JOSE, ET AL. v. COURT OF APPEALS, ET AL.

  • G.R. No. 88336 December 26, 1990 - REPUBLIC OF THE PHIL. v. SANDIGANBAYAN

  • G.R. No. 92625 December 26, 1990 - JOSE ORDA, ET AL. v. COURT OF APPEALS, ET AL.