Philippine Supreme Court Jurisprudence


Philippine Supreme Court Jurisprudence > Year 2013 > September 2013 Decisions > A.M. No. P-13-3105 (Formerly A.M. No. 10-7-83-MTCC), September 11, 2013 - OFFICE OF THE COURT ADMINISTRATOR, Complainant, v. DESIDERIO W. MACUSI, JR., SHERIFF IV, REGIONAL TRIAL COURT, BRANCH 25, TABUK CITY, KALINGA, Respondent.:




A.M. No. P-13-3105 (Formerly A.M. No. 10-7-83-MTCC), September 11, 2013 - OFFICE OF THE COURT ADMINISTRATOR, Complainant, v. DESIDERIO W. MACUSI, JR., SHERIFF IV, REGIONAL TRIAL COURT, BRANCH 25, TABUK CITY, KALINGA, Respondent.

PHILIPPINE SUPREME COURT DECISIONS

FIRST DIVISION

A.M. No. P-13-3105 (Formerly A.M. No. 10-7-83-MTCC), September 11, 2013

OFFICE OF THE COURT ADMINISTRATOR, Complainant, v. DESIDERIO W. MACUSI, JR., SHERIFF IV, REGIONAL TRIAL COURT, BRANCH 25, TABUK CITY, KALINGA, Respondent.

D E C I S I O N

LEONARDO-DE CASTRO, J.:

Criselda M. Paligan (Paligan) was the plaintiff in Civil Case No. 429-06, entitled Ms. Criselda M Paligan v. Spouses Cornelio and Leonila Tabanganay, an action for collection of sum of money with damages, before the Municipal Trial Court in Cities (MTCC) of Tabuk City, Kalinga. In a letter dated July 23, 2009,1 addressed to the Presiding Judge, MTCC,2 Tabuk City, Kalinga, Paligan inquired as to the status of the writ of execution issued on September 10, 2008 by the MTCC in Civil Case No. 429-06, since she had not received any report or information whether the said writ bad already been served. Paligan also furnished the Sheriff of the Regional Trial Court (RTC), Branch 25, of Tabuk City, Kalinga, a copy of her letter.

Judge Victor A. Dalanao (Dalanao ), MTCC, Tabuk City, Kalinga, through a 1st Indorsement dated July 29, 2009,3 referred Paligan's letter to the Office of the Court Administrator (OCA) for appropriate action. Judge Dalanao reported that the writ of execution, issued in Civil Case No. 429-06 on September 10, 2008, was received by the Office of the Provincial Sheriff on September 19, 2008. A return was made on October 30, 2008 informing the court that the writ was returned �unserved.� Thereafter, no other report on the writ was made. Judge Dalanao further observed that �a lot of cases are similarly situated, where not even a report [has been] submitted as prescribed by the Rules of Court.�

In a 2nd Indorsement dated August 17, 2009,4 the OCA referred Judge Dalanao�s 1st Indorsement dated July 29, 2009 and Paligan�s letter dated July 23, 2009 to Atty. Mary Jane A. Andomang (Andomang), Clerk of Court, RTC, Tabuk City, Kalinga, for comment and appropriate action.

Complying with the 2nd Indorsement, Atty. Andomang sent a Comment and Report on Civil Case No. 429-06 of [MTCC]-Tabuk City, dated September 30, 2009 to the OCA. In her Comment and Report, Atty. Andomang recounted that she already required the Deputy Sheriff5 to explain why no report was made on the writ in Civil Case No. 429-06 since October 2008. The Deputy Sheriff explained to her in a letter dated September 14, 2009 that no report was made because Paligan never appeared at the Office to coordinate the implementation of the said writ. Atty. Andomang claimed that she had always reminded the Deputy Sheriff of his duties and responsibilities in serving writs and making periodic reports.

Instead of filing a reply to Atty. Andomang�s Comment and Report as directed by the OCA, Judge Dalanao submitted a letter dated November 6, 2009 with an inventory of cases6 �if only to show the acts of the Sheriff.� Judge Dalanao pointed out that the Sheriff7 was inconsistent: making reports in some cases, although some of said reports were late, and making no reports at all in other cases. Judge Dalanao further noted that five years has already lapsed without execution in several cases. He has also yet to receive the Sheriff�s estimate of expenses for approval. Judge Dalanao lastly averred that after receiving complaints from parties, he already verbally brought up the matter with the Executive Judge, and even personally talked to the Sheriff several times to remind the Sheriff of his duties and responsibilities.

In his letter dated November 16, 2009,8 Desiderio W. Macusi, Jr. (Macusi), Sheriff IV, RTC-Branch 25, Tabuk City, Kalinga, defended himself by calling attention to the fact that he was appointed as Sheriff only in 2006, while some of the writs of execution in Judge Dalanao�s inventory of cases were issued as early as 1997. While admitting that in some cases, there were late reports or no reports at all on the writs of execution, Macusi argued that �(t)he rule states that the Sheriff must act with celerity and promptness when they are handed the Writs of Execution; yet, the rule also states that when party litigants, in whose favor the Writs, have been issued, frustrate the efforts of the Sheriffs to implement those Writs, the latter are relieved from such duty and incur no administrative liability therefor.�9 Macusi additionally wrote that he did not report regularly despite the presence of the rules since he �relied on the dictates of practicality so as not to waste supplies. Rules, accordingly are there to guide but they are not absolute[,] what matters is what one accomplishes.�10 Macusi then informed the OCA that he had been, in fact, sued before the courts because of his accomplishments as a Sheriff. As for his failure to submit his estimate of expenses for Judge Dalanao�s approval, Macusi explicated that he dispensed with the same for the winning parties were already willing to assist him and pay for his expenses.

The OCA, finding that Macusi violated Rule 39, Section 14 and Rule 141, Section 9 of the Rules of Court, sent the latter a letter dated December 2, 200911 directing him to show cause why no disciplinary action should be taken against him.

In his letter-compliance dated January 4, 2010,12 Macusi provided the following explanation:chanroblesvirtualawlibrary
  1. That I was appointed Court Interpreter on May 24, 2004 and was designated Sheriff in April 2005;

  2. That the Writs of Execution issued in the year 1997-2004 were not properly turned over to the undersigned; hence, I could not make any follow-ups and updated reports;

  3. That the Writs of Execution without initial or updated reports could not be blamed on the undersigned because as early as August 2006 [please see attached reports marked as annex A], I already informed the Honorable Court of the stand of the plaintiff, Rural Bank of Tabuk [K-A], Inc. regarding the Writs of Execution issued in its favor � THAT THE WRITS OF EXECUTION WILL ONLY BE DELIVERED AND EXPLAINED TO THE LOSING PARTY LITIGANTS � thus; what report could be made in such a scenario. Please see also attached reports marked as Annex A-1 on the stand of the plaintiff of scheduling the service of the Writs of Execution, this was reported to the Hon. Court in August 2008. Kindly compare this with the report where plaintiffs through their counsels who always coordinate with the Office of the Clerk of Court of RTC BR 25 where I am serving as the Sheriff resulted to either partial or full satisfaction of the amount of execution [said report is marked as Annex A-2];

  4. That Plantiff Rural Bank of Tabuk [K-A] Inc. does not like to make the necessary deposit for the Sheriff�s expenses in IMPLEMENTING OR EXECUTING the Writs of Execution because the company [Rural Bank] had been and is spending thousands of pesos for litigation expenses [please see attached report marked as Annex B]. Thus; no estimated expenses could be shown, though I AM ACCOMPLISHING THE FORM FOR ESTIMATED EXPENSES WHENEVER I SERVED COURT PROCESSES and said form is attached and marked as Annex C;

  5. That I am attaching OCA Circular No. [44-2007] marked as Annex D to show why Cooperatives does (sic) not need to make the necessary deposits for Sheriff�s expenses; hence, no estimated expenses to be accomplished and shown;

  6. That I have done everything I could to comply with the Rules of Court on Execution and satisfaction of Judgment; hence, I should not be liable for a disciplinary action because ��the rule also states that when party litigants, in whose favor the Writs, have been issued, frustrate the efforts of the Sheriffs to implement those Writs, the latter are relieved from such duty and incur no administrative liability therefore.�
In a Resolution dated August 18, 2010,13 the Court treated the instant matter as an administrative complaint against Macusi and referred the same to Executive Judge Marcelino K. Wacas (Wacas), RTC-Branch 25, Tabuk City, Kalinga, for investigation, report, and recommendation. The Court also directed Atty. Andomang to facilitate, in coordination with all concerned, the immediate implementation of the writs of execution listed in Judge Dalanao�s inventory and submit a status report thereon within 30 days from notice.

After his investigation, Judge Wacas submitted a Resolution dated April 20, 2012.14 Judge Wacas found substantial evidence that Macusi violated Rule 39, Section 14 and Rule 141, Section 10 of the Rules of Court. According to Judge Wacas, Macusi exercised �some degree of discretion,� having his own rules and unmindful of the existing rules and established jurisprudence. Judge Wacas took into account the following:chanroblesvirtualawlibrary
[T]he attention of this Court was partly focused on the length of service of Mr. Macusi as Deputy Sheriff and that is for the period of more than 3 years and by reason of the same, this Court could say that he wrongly interpreted some basic rules in the implementation of writs of execution and the disbursement of expenses relative thereto. Another point to consider, is the principle of first offense which has the effect of mitigating the administrative liability.15
In the end, Judge Wacas recommended that Macusi be found guilty of simple neglect of duty and meted the penalty of a fine in the amount of Four Thousand Pesos (P4,000.00).

The OCA, in its Memorandum dated October 17, 2012,16 agreed with the conclusions of fact of Judge Wacas and recommended that:chanroblesvirtualawlibrary
  1. [T]he instant administrative complaint be RE-DOCKETED as a regular administrative case;

  2. Desiderio W. Macusi, Jr., Sheriff IV, Branch 25, RTC, Tabuk, Kalinga, be found GUILTY of Simple Neglect of Duty and a penalty of FINE in the amount of Four Thousand Pesos (P4,000.00) be imposed upon him, with a STERN WARNING that a repetition of the same or similar offense will be dealt with more severely.17
In a Resolution dated February 6, 2013,18 the Court re-docketed the administrative complaint against Macusi as a regular administrative matter and required Macusi to manifest within 10 days from notice if he was willing to submit the matter for decision/resolution based on the records/pleadings filed.

Macusi19 submitted his Manifestation and Motion dated May 30, 2013, informing the Court that he was deemed resigned from government service by operation of law when he filed his Certificate of Candidacy for the position of City Councilor in Tabuk City, Kalinga for the 2010 Local Elections. He prayed that the Court dismiss the administrative case against him for being moot and academic.

As found by Judge Wacas and the OCA, Macusi violated Rule 39, Section 14 and Rule 141, Section 10 of the Rules of Court, which provide:chanroblesvirtualawlibrary
RULE 39
EXECUTION, SATISFACTION AND EFFECT OF JUDGMENTS

x x x x

Sec. 14. Return of writ of execution. � The writ of execution shall be returnable to the court issuing it immediately after the judgment has been satisfied in part or in full. If the judgment cannot be satisfied in full within thirty (30) days after his receipt of the writ, the officer shall report to the court and state the reason therefor. Such writ shall continue in effect during the period within which the judgment may be enforced by motion. The officer shall make a report to the court every (30) days on the proceedings taken thereon until the judgment is satisfied in full, or its effectivity expires. The returns or the periodic reports shall set forth the whole of the proceedings taken, and shall be filed with the court and copies thereof promptly furnished the parties. (Emphasis ours.)

RULE 141
LEGAL FEES

x x x x

Section 10. Sheriffs, PROCESS SERVERS and other persons serving processes. �

x x x x

With regard to sheriff�s expenses in executing writs issued pursuant to court orders or decisions or safeguarding the property levied upon, attached or seized, including kilometrage for each kilometer of trave, guards� fees, warehousing and similar charges, the interested party shall pay said expenses in an amount estimated by the sheriff, subject to the approval of the court. Upon approval of said estimated expenses, the interested party shall deposit such amount with the clerk of court and ex-officio sheriff, who shall disburse the same to the deputy sheriff assigned to effect the process, subject to liquidation within the same period for rending a return on the process. The liquidation shall be approved by the court. Any unspent amount shall be refunded to the party making the deposit. A full report shall be submitted by the deputy sheriff assigned with his return, and the sheriff�s expenses shall be taxed as costs against the judgment debtor.chanrob1esvirtualawlibrary
The raison d� etre behind the requirement of periodic reports under Rule 39, Section 14 of the Rules of Court is to update the court on the status of the execution and to take necessary steps to ensure the speedy execution of decisions.20 Macusi did not deny that he failed to file periodic reports on the Writ of Execution dated September 10, 2008 in Civil Case No. 429-06, as well as on the writs of execution in the other cases in Judge Dalanao�s inventory. In his defense, however, he asserted that the prevailing party in the cases, including Paligan, failed to coordinate or refused to cooperate with him in the implementation of their respective writs of execution; and that the writs of execution were not properly turned over to him when he was appointed Sheriff in April 2005. Macusi�s excuses cannot exonerate him.

In Mari�as v. Florendo,21 the Court stressed that:chanroblesvirtualawlibrary
Sheriffs play an important role in the administration of justice and as agents of the law, high standards are expected of them. They are duty- bound to know and to comply with the very basic rules relative to the implementation of writs of execution.

It is undisputed that the most difficult phase of any proceeding is the execution of judgment. The officer charged with this delicate task is the sheriff. The sheriff, as an officer of the court upon whom the execution of a final judgment depends, must necessarily be circumspect and proper in his behavior. Execution is the fruit and end of the suit and is the life of the law. He is to execute the directives of the court therein strictly in accordance with the letter thereof and without any deviation therefrom. (Citations omitted.)
As observed by Judge Wacas, Macusi exercised excessive discretion in the execution of the writs and in the filing of reports thereon. He seemed to have entirely overlooked that the nature of a sheriff�s duty in the execution of a writ issued by a court is purely ministerial. As such, a sheriff has the duty to perform faithfully and accurately what is incumbent upon him. Conversely, he exercises no discretion as to the manner of executing a final judgment. Any method of execution falling short of the requirement of the law deserves reproach and should not be countenanced.22cralawlibrary

Moreover, difficulties or obstacles in the satisfaction of a final judgment and execution of a writ do not excuse Macusi�s total inaction. Neither the Rules nor jurisprudence recognizes any exception from the periodic filing of reports by sheriffs. If only Macusi submitted such periodic reports, he could have brought his predicament to the attention of his superiors and the issuing courts and he could have given his superiors and the issuing courts the opportunity to act and/or move to address the same.23cralawlibrary

A sheriff is guilty of violating Rule 141, Section 10 of the Rules of Court if he fails to observe the following: (1) prepare an estimate of expenses to be incurred in executing the writ; (2) ask for the court�s approval of his estimates; (3) render an accounting; and (4) issue an official receipt for the total amount he received from the judgment debtor.24cralawlibrary

There is no showing herein that Macusi complied with the foregoing procedure. Macusi even actually admitted that he did not submit an estimate of expenses because the winning parties in some of the cases willingly spent for the execution of their writs. Macusi�s explanation only makes matters worse for him as sheriffs are not allowed to receive any voluntary payments from parties in the course of the performance of their duties. Corollary, a sheriff cannot just unilaterally demand sums of money from a party-litigant without observing the proper procedural steps. Even assuming such payments were indeed given and received in good faith, this fact alone would not dispel the suspicion that such payments were made for less than noble purposes. Neither will the parties� acquiescence or consent to such expenses absolve the sheriff for his failure to secure the prior approval of the court concerning such expense.25cralawlibrary

Sheriffs and their deputies are the front-line representatives of the justice system, and if, through their lack of care and diligence in the implementation of judicial writs, they lose the trust reposed on them, they inevitably diminish the faith of the people in the Judiciary. It cannot be overstressed that the image of a court of justice is mirrored in the conduct, official and otherwise, of the personnel who work there, from the judge to the lowest employee. As such, the Court will not tolerate or condone any conduct of judicial agents or employees which would tend to or actually diminish the faith of the people in the Judiciary.26cralawlibrary

Macusi�s prayer for dismissal of the present case for being moot is baseless. Macusi�s constructive resignation from service through filing of his Certificate of Candidacy for the 2010 Local Elections does not render the case against him moot. Resignation is not a way out to evade administrative liability when a court employee is facing administrative sanction.27 As the Court held in Baquerfo v. Sanchez28:chanroblesvirtualawlibrary
Cessation from office of respondent by resignation or retirement neither warrants the dismissal of the administrative complaint filed against him while he was still in the service nor does it render said administrative case moot and academic. The jurisdiction that was this Court�s at the time of the filing of the administrative complaint was not lost by the mere fact that the respondent public official had ceased in office during the pendency of his case. Respondent�s resignation does not preclude the finding of any administrative liability to which he shall still be answerable. (Citations omitted.)
Considering the grave responsibilities imposed on him, Macusi had been careless and imprudent in discharging his duties. Neither neglect nor delay should be allowed to stall the expeditious disposition of cases. As such, he is indeed guilty of simple neglect of duty, which is the failure of an employee to give proper attention to a required task. Simple neglect of duty signifies �disregard of a duty resulting from carelessness or indifference.�29cralawlibrary

Under Section 23, Rule XIV of the Omnibus Civil Service Rules and Regulations, (simple) neglect of duty is punishable by suspension of one month and one day to six months for the first offense. However, under Sec. 19, Rule XIV of the same Rules, the penalty of fine (instead of suspension) may also be imposed in the alternative.30 Following the Court�s ruling in several cases involving (simple) neglect of duty, this Court finds the penalty of a fine in the amount of P4,000.00, as recommended by Judge Wacas and the OCA, just and reasonable.

WHEREFORE, the Court finds Desiderio W. Macusi, Jr., former Sheriff IV, Regional Trial Court, Branch 25, Tabuk City, Kalinga, GUILTY of Simple Neglect of Duty and imposes upon him the penalty of a FINE in the amount of P4,000.00. Considering Jvlacusi's resignation, the Court directs the Office of Administrative Services to compute Macusi's terminal leave credits and the Fiscal Management Office to compute the monetary equivalent thereof, from which his fine of P4,000.00 shall be deducted.

SO ORDERED.

Sereno, C.J., (Chairperson), Bersamin, Villarama, Jr., and Reyes, JJ., concur.

Endnotes:


1Rollo, p. 50.cranad

2 Paligan 's letter was actually erroneously addressed to the Municipal Trial Court (MTC).cranad

3Rollo, p. 46.cranad

4 Id. at 48.cranad

5 Atty. Andomang did not name the Deputy Sheriff she was referring to but who turned out to be Desiderio W. Macusi, Jr., Sheriff IV, RTC-Branch 25, Tabuk, Kalinga.cranad

6Rollo, pp. 17-30.cranad

7 Again, Judge Dalanao did not specifically name Macusi in his letter dated November 6, 2009.cranad

8Rollo, pp. 36-38.cranad

9 Id. at 36-37.cranad

10 Id. at 37.cranad

11 Id. at 31-32.cranad

12 Id. at 6-8.cranad

13 Id. at 51-52.cranad

14 Id. at 64-73.cranad

15 Id. at 72.cranad

16 Id. at 76-79.cranad

17 Id. at 79.cranad

18 Id. at 80.cranad

19 Id. at 82-84.cranad

20Mangubat v. Camino, 518 Phil. 333, 342 (2006).cranad

21 A.M. No. P-07-2304, February 12, 2009, 578 SCRA 502, 510-511.cranad

22Spouses Biglete v. Maputi, Jr., 427 Phil. 221, 227 (2002).cranad

23Astorga and Repol Law Offices v. Roxas, A.M. No. P-12-3029, August 15, 2012, 678 SCRA 374, 383.cranad

24Gonzalez v. Calo, A.M. No. P-12-3028, April 11, 2012, 669 SCRA 109, 120.cranad

25 Id. 120-121.cranad

26Lambayong Teachers and Employees Cooperative v. Diaz, A.M. No. P-06-2246, July 11, 2012, 676 SCRA 74, 80-81.cranad

27Clerk of Court Marbas-Vizcarra v. Florendo, 369 Phil. 840, 849 (1999); Judge Cajot v. Cledera, 349 Phil. 907, 912 (1998).cranad

28 495 Phil. 10, 16-17 (2005).cranad

29Collado-Lacorte v. Rabena, A.M. No. P-09-2665, August 4, 2009, 595 SCRA 15, 21-22.cranad

30 Id.



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  • G.R. No. 182571, September 02, 2013 - LIGAYA ESGUERRA, LOWELL ESGUERRA AND LIESELL ESGUERRA, Petitioners, v. HOLCIM PHILIPPINES, INC., Respondent.

  • G.R. No. 204169, September 11, 2013 - YASUO IWASAWA, Petitioner, v. FELISA CUSTODIO GANGAN1 (A.K.A FELISA GANGAN ARAMBULO, AND FELISA GANGAN IWASAWA) AND THE LOCAL CIVIL REGISTRAR OF PASAY CITY, Respondents.

  • G.R. No. 162226, September 02, 2013 - SANGGUNIANG BARANGAY OF PANGASUGAN, BAYBAY, LEYTE, Petitioner, v. EXPLORATION PERMIT APPLICATION (EXPA-000005-VIII) OF PHILIPPINE NATIONAL OIL COMPANY, Respondent.

  • G.R. No. 189822, September 02, 2013 - PEOPLE OF THE PHILIPPINES, Plaintiff-Appellee, v. BRION, JOJIE SUANSING, Accused-Appellant.

  • G.R. No. 170388, September 04, 2013 - COLEGIO DEL SANTISIMO ROSARIO AND SR. ZENAIDA S. MOFADA, OP, Petitioners, v. EMMANUEL ROJO,* Respondent.

  • G.R. No. 169461, September 02, 2013 - FIRST GAS POWER CORPORATION, Petitioner, v. REPUBLIC OF THE PHILIPPINES, REPRESENTED BY THE OFFICE OF THE SOLICITOR GENERAL, Respondent.

  • A.M. No. MTJ-07-1683, September 11, 2013 - OFFICE OF THE COURT ADMINISTRATOR, Complainant, v. HON. SANTIAGO E. SORIANO, FORMER ACTING PRESIDING JUDGE, MUNICIPAL TRIAL COURT IN CITIES, SAN FERNANDO CITY, LA UNION, AND PRESIDING JUDGE, MUNICIPAL TRIAL COURT, NAGUILIAN, LA UNION, Respondent.

  • G.R. No. 167484, September 09, 2013 - HERNANDO BORRA, JOHN PACHEO, DANILO PEREZ, FELIZARDO SIMON, RAMON BUENACOSA, JR., FELIX BELADOR, WILFREDO LUPO, RONALD VILLARIAS, ARSENIO MINDANAO, MAX NONALA, SIMPLICIO DE ERIT, NOEL DONGUINES, JULIO BORRA, MELCHOR JAVIER, JOHNNY ENRICO VARGAS, PAQUITO SONDIA, JOSE SALAJOG, ELMER LUPO, RAZUL ARANEZ, NELSON PEREZ, BALBINO ABLAY, FERNANDO SIMON, JIMMY VILLARTA, ROMEO CAINDOC, SALVADOR SANTILLAN, ROMONEL JANEO, ERNESTO GONZALUDO, JOSE PAJES, ROY TAN, FERNANDO SANTILLAN JR., DEMETRIO SEMILLA, RENE CORDERO, EDUARDO MOLENO, ROMY DINAGA, HERNANDO GUMBAN, FEDERICO ALVARICO, ELMER CATO, ROGELIO CORDERO, RODNEY PAJES, ERNIE BAYER, ARMANDO TABARES, NOLI AMADOR, MARIO SANTILLAN, ALANIL TRASMONTE, VICTOR ORTEGA, JOEVING ROQUERO, CYRUS PINAS, DANILO PERALES, AND ALFONSO COSAS, JR., Petitioners, v. COURT OF APPEALS SECOND AND NINETEENTH DIVISIONS AND HAWAIIAN PHILIPPINE COMPANY, Respondents.

  • G.R. No. 184732, September 09, 2013 - CORAZON S. CRUZ UNDER THE NAME AND STYLE,VILLA CORAZON CONDO DORMITORY, Petitioner, v. MANILA INTERNATIONAL AIRPORT AUTHORITY, Respondent.

  • A.M. No. P-04-1903 (Formerly A.M. No. 04-10-597-RTC), September 10, 2013 - OFFICE OF THE COURT ADMINISTRATOR, Complainant, v. DONABEL M. SAVADERA, MA. EVELYN M. LANDICHO AND CONCEPCION G. SAYAS, ALL OF THE RTC, OCC, LIPA CITY, BATANGAS, ATTY. CELSO M. APUSEN AND ATTY. SHEILA ANGELA P. SARMIENTO, Respondents.

  • G.R. Nos. 167274-75, September 11, 2013 - COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. FORTUNE TOBACCO CORPORATION, Respondent.; G.R. No. 192576, September 11, 2013 - FORTUNE TOBACCO CORPORATION, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

  • G.R. No. 174461, September 11, 2013 - LETICIA I. KUMMER, Petitioner, v. PEOPLE OF THE PHILIPPINES, Respondent.

  • G.R. Nos. 175277 & 175285, September 11, 2013 - UNICAPITAL, INC., UNICAPITAL REALTY, INC., AND JAIME J. MARTIREZ, Petitioners, v. RAFAEL JOSE CONSING, JR. AND THE PRESIDING JUDGE OF THE REGIONAL TRIAL COURT OF PASIG CITY, BRANCH 168, Respondents.; G.R. No. 192073, September 11, 2013 - RAFAEL JOSE CONSING, JR., Petitioner, v. HON. MARISSA MACARAIG-GUILLEN, IN HER CAPACITY AS THE PRESIDING JUDGE OF THE REGIONAL TRIAL COURT OF MAKATI CITY, BRANCH 60 AND UNICAPITAL, INC., Respondents.

  • A.C. No. 9860, September 11, 2013 - JOSEPHINE L. OROLA, MYRNA L. OROLA, MANUEL L. OROLA, MARY ANGELYN OROLA-BELARGA, MARJORIE MELBA OROLA-CALIP, AND KAREN OROLA, Complainants, v. ATTY. JOSEPH ADOR RAMOS, Respondent.

  • G.R. Nos. 187308 & 187517, September 18, 2013 - HILARIA BAGAYAS, Petitioner, v. ROGELIO BAGAYAS, FELICIDAD BAGAYAS, ROSALINA BAGAYAS, MICHAEL BAGAYAS, AND MARIEL BAGAYAS, Respondents.

  • G.R. No. 179594, September 11, 2013 - MANUEL UY & SONS, INC., Petitioner, v. VALBUECO, INCORPORATED, Respondent.

  • G.R. Nos. 171594-96, September 18, 2013 - ASIA BREWERY, INC., Petitioner, v. TUNAY NA PAGKAKAISA NG MGA MANGGAGAWA SA ASIA (TPMA), Respondent.

  • G.R. No. 203039, September 11, 2013 - REPUBLIC OF THE PHILIPPINES, REPRESENTED BY THE DEPARTMENT OF PUBLIC WORKS AND HIGHWAYS (DPWH), Petitioner, v. BANK OF THE PHILIPPINE ISLANDS (BPI), Respondent.

  • G.R. No. 174665, September 18, 2013 - PHILIPPINE RECLAMATION AUTHORITY (FORMERLY KNOWN AS THE PUBLIC ESTATES AUTHORITY), Petitioner, v. ROMAGO, INCORPORATED, Respondent.; G.R. No. 175221, September 18, 2013 - ROMAGO, INCORPORATED, Petitioner, v. PHILIPPINE RECLAMATION AUTHORITY (FORMERLY PUBLIC ESTATES AUTHORITY), Respondent.

  • G.R. No. 187731, September 18, 2013 - PEOPLE OF THE PHILIPPINES, Plaintiff-Appellee, v. SPO1 ALFREDO ALAWIG, Accused-Appellant.

  • G.R. No. 184011, September 18, 2013 - REYNALDO HAYAN MOYA, Petitioner, v. FIRST SOLID RUBBER INDUSTRIES, INC., Respondent.

  • G.R. No. 179987, September 03, 2013 - HEIRS OF MARIO MALABANAN, (REPRESENTED BY SALLY A. MALABANAN), Petitioners, v. REPUBLIC OF THE PHILIPPINES, Respondent.

  • G.R. No. 196200, September 11, 2013 - ERNESTO DY, Petitioner, v. HON. GINA M. BIBAT-PALAMOS, IN HER CAPACITY AS PRESIDING JUDGE OF THE REGIONAL TRIAL COURT, BRANCH 64, MAKATI CITY, AND ORIX METRO LEASING AND FINANCE CORPORATION, Respondents.

  • G.R. No. 170018, September 23, 2013 - DEPARTMENT OF AGRARIAN REFORM, REPRESENTED BY OIC-SECRETARY NASSER C. PANGANDAMAN, Petitioner, v. THE COURT OF APPEALS AND BASILAN AGRICULTURAL TRADING CORPORATION (BATCO), Respondents.

  • G.R. No. 203315, September 18, 2013 - PEOPLE OF THE PHILIPPINES, Plaintiff-Appellee, v. JOEY BACATAN, Accused-Appellant.

  • G.R. No. 182371, September 04, 2013 - HEIRS OF MELENCIO YU AND TALINANAP MATUALAGA (NAMELY: LEONORA, EDUARDO, VIRGILIO, VILMA, IMELDA, CYNTHIA, AND NANCY, ALL SURNAMED YU), REPRESENTED BY LEONORA, VIRGILIO AND VILMA, Petitioners, v. HONORABLE COURT OF APPEALS, SPECIAL TWENTY-FIRST DIVISION (TWENTY-SECOND DIVISION); ROSEMARIE D. ANACAN-DIZON (IN HER CAPACITY AS DIVISION CLERK OF COURT); MARION C. MIRABUENO (IN HER CAPACITY AS OIC-CLERK OF COURT OF THE REGIONAL TRIAL COURT, GENERAL SANTOS CITY), AND HEIRS OF CONCEPCION NON ANDRES (NAMELY: SERGIO, JR., SOFRONIO AND GRACELDA, ALL SURNAMED ANDRES), REPRESENTED BY GRACELDA N. ANDRES, Respondents.

  • G.R. No. 198075, September 04, 2013 - KOPPEL, INC. (FORMERLY KNOWN AS KPL AIRCON, INC.), Petitioner, v. MAKATI ROTARY CLUB FOUNDATION, INC., Respondent.

  • G.R. No. 167174, September 23, 2013 - SPOUSES CARMELITO AND ANTONIA ALDOVER, Petitioners, v. THE COURT OF APPEALS, SUSANA AHORRO, ARLINE SINGSON, BIBIANA CAHIBAYBAYAN, LUMINADA ERQUIZA,1 ANGELITA ALBERT, JOSELITO ACULA, SORAYDA ACULA, JOMAR ACULA, CECILIA FAMORCA, CELESTE VASQUEZ, ALFONSO CABUWAGAN, CARMELITA RIVERA, JESSIE CAHIBAYBAYAN, MA. ANA V. TAKEGUCHI, ROSEMARIE BONIFACIO, ANGELINA FLORES, ALMACERES D. MISHIMA, AURELIA CAHIBAYBAYAN, SONIA S. MALAQUE, NORA ANTONIO, REYNALDO ANTONIO, REGINALD ANTONIO, RONALDO ANTONIO, JR., JUANITA CHING,2 MARIETA PACIS, TITO PACIS, JOSE IBAYAN, ELSIE SISON, LEONARDO SISON, MERCEDES ANTONIO, RICARDO SARMIENTO,3 SERGIO TEGIO, CRISENCIA FAVILLAR, NELLY FERNANDEZ, MARILYN DE VEGA, CELIA TUAZON, CELINE RAMOS, EUTEMIO RAMOS, LUZVIMINDA VERUEN, NICANOR ORTEZA, ADELAIDA CALUGAN,4 GLORIA AGBUSAC,5 VIRGINIA GAON, REMIGIO MAYBITUIN, LAURA GARCIA, CHARLES GARCIA, MA. CRISTINA GARCIA,6 RICARDO SARMIENTO, SR., ROBERTO TUAZON, GEMMA TUAZON, ANALYN TUAZON, JOHN ROBERT TUAZON, ELJEROME TUAZON, JEMMALYN TUAZON, MILAGROS TUBIGO,7 MARICAR TUBIGO,8 MARISSA BITUIN,9 ROGER GOBRIN, MARCELINA RAMOS, ESTRELLA RAMOS, ALFREDO RAMOS, ADORACION RAMOS, ERICSON RAMOS, CAMILLE RAMOS, RAMIL MARQUISA,10 ROMEO PORCARE, NIDA PORCARE, JEROME PORCARE, JONATHAN PORCARE, PILARCITA ABSIN, JHON-JHON ABSIN, JASON ABSIN,11 JAYSON ABSIN, EDWARDO ABSIN, MAMRIA EDEN,12 ARNEL REUCAZA, ZENAIDA REUCAZA, MICHELE REUCAZA, NALYN REUCAZA,13 MARICRIS REUCAZA, ABELLE REUCAZA,14 JHON VILLAVECENCIO, CILLE VILLAVECENCIO, ARIEL CAHIBAYBAYAN, JOHN EDWARD VILLAVECENCIO, ARCELITO VILLAVECENCIO, FERMINA RIVERA, ANITA RIVERA,15 EDWIN HOSMILLO, ESTER HOSMILLO, REGINE HOSMILLO, MARFIKIS VENZON, CURT SMITH VENZON, ALBERTO VILLAVECENCIO, MARILYN DE VEGA, JEFFREY DE VEGA, LIANA DE VEGA, RAMIL DE VEGA,16 SHANE VENZON, RUFO SINGSON, ROSALIE BALINGIT, RAUL SINGSON, HAZEL GARCIA, CRISTINE GARCIA, JASON GARCIA, ECY B. TAN,17 GREGORIO AURE, ICTORIA SARMIENTO,18 OSCAR TUBIGO,19 JOVY SARMIENTO, BABYLYN SARMIENTO, JEAN CAHIBAYBAYAN,20 RONALD CAHIBAYBAYAN,21 ALLAN CAHIBAYBAYAN, AMELIA DEQUINA, DENNIS DEQUINA, IRMA DEQUINA, FREDERICK DEQUINA, CRISTINE JOY DEQUINA, ENRIQUE LOPEZ,22 NERY LOPEZ, NERISSA LOPEZ, ERICA LOPEZ, VANESSA LOPEZ, LEO JIMENEZ, MICHELLE JIMENEZ, MAYLEEN JIMENEZ, LEONARDO JIMENEZ,23 FELICIANO MIRALLES, VIRGINIA ECIJA, LEONARDO AHORRO, MA. GINA SORIO, ARNEL SORIO, JOENNY PAVILLAR, SALVACION PAVILLAR, JOHNNY BALDERAMA, MARY JANE BALDERAMA, FERDINAND MALAQUE, MARK ADELCHI MALAQUE, CLIO JOY MALAQUE, IRISH MADLANGBAYAN, EFFERSON MADLANGBAYAN, ROBERTO MALAQUE, HELARIA MALAQUE,24 ARBIE MAY MALAQUEROY,25 GILBERT MALAQUE,26 SARRY LEGASPI, TERESITA LEGASPI, ROSEANN CRUZ, SHE ANN CRUZ, EXELEN LEGASPI, GREGORIO RAMOS, NENITA RAMOS, FELINO TEGIO, JOYZAIRRA ACULA, JUANITO CALUGAY,27 GEMMA CALUGAY, CARLITO ANTONIO, CELIA ANTONIO,28 PRINCES MARGARET,29 JOSE CECILIO,30 JEROME CZAR,31 RAMON SISON, DANILO SISON, MARILOU SISON, ALEX RIVERA, NARCISO DEL ROSARIO, BRIAN DEL ROSARIO,32 CHARLINE DEL ROSARIO, CARMELA DEL ROSARIO, KEVIN DEL ROSARIO, BEHNSIN JOHN DEL PACIS,33 MELRON ANTONIO, ANGEO ANTONIO,34 DAISY ANN ANTONIO, IVAN ANTONIO, RAYMART ANTONIO, PRESCILLA PAGKALIWANGAN, MARK KENNETH PAGKALIWANGAN, MARK JULIUS PAGKALIWANGAN, VINCENT PAGKALIWANGAN, DOLORES ORTEZA, JONECA ORTEZA,35 YUMI ORTEZA, NICANOR ORTEZA, RAUL BALINGIT, KATRINA CASSANDRA BAES, CHRISTOPHER BAES, MARK GIL BAES, BIENVENIDO BAES, ARTEMIO SANTOS, CATHERINE UMINGA, ROLANDO UMINGA, SR., ERLINDA TUAZON, CHRISTIAN TUAZON, ARGEL ANGELO SANTOS, MONTANO PAGKALIWANGAN, IN THEIR OWN BEHALF AND AS MEMBERS OF SAMAHANG MAGKAKAPITBAHAY NG VILLA REYES COMPOUND ASSOCIATION, Respondents.

  • G.R. No. 183804, September 11, 2013 - S.C. MEGAWORLD CONSTRUCTION AND DEVELOPMENT CORPORATION, Petitioner, v. ENGR. LUIS U. PARADA, REPRESENTED BY ENGR. LEONARDO A. PARADA OF GENLITE INDUSTRIES, Respondent.

  • G.R. Nos. 169823-24, September 11, 2013 - HERMINIO T. DISINI, Petitioner, v. THE HON. SANDIGANBAYAN, FIRST DIVISION, AND THE PEOPLE OF THE PHILIPPINES, Respondents.; G.R. Nos. 174764-65, September 11, 2013 - HERMINIO T. DISINI, Petitioner, v. SANDIGANBAYAN, FIRST DIVISION, AND THE PEOPLE OF THE PHILIPPINES, Respondents.

  • G.R. No. 183952, September 09, 2013 - CZARINA T. MALVAR, Petitioner, v. KRAFT FOOD PHILS., INC. AND/OR BIENVENIDO BAUTISTA, KRAFT FOODS INTERNATIONAL, Respondents.

  • G.R. No. 201787, September 25, 2013 - ANALITA P. INOCENCIO, SUBSTITUTING FOR RAMON INOCENCIO (DECEASED), Petitioner, v. HOSPICIO DE SAN JOSE, Respondent.

  • G.R. No. 200080, September 18, 2013 - PEOPLE OF THE PHILIPPINES, Plaintiff-Appellee, v. MARVIN CAYANAN, Accused-Appellant.

  • G.R. No. 203068, September 18, 2013 - PEOPLE OF THE PHILIPPINES, Plaintiff-Appellee, v. RYAN FRIAS Y GALANG A.K.A. �TAGADOG�, Accused-Appellant.

  • G.R. No. 206987, September 10, 2013 - ALLIANCE FOR NATIONALISM AND DEMOCRACY (ANAD), Petitioner, v. COMMISSION ON ELECTIONS, Respondent.

  • G.R. No. 202370, September 23, 2013 - JUAN SEVILLA SALAS, JR., Petitioner, v. EDEN VILLENA AGUILA, Respondent.

  • G.R. No. 201103, September 25, 2013 - PEOPLE OF THE PHILIPPINES, Plaintiff-Appellee, v. JIMMY CEDENIO Y PERALTA, Accused-Appellant.

  • G.R. No. 197550, September 25, 2013 - PEOPLE OF THE PHILIPPINES, Plaintiff-Appellee, v. ARTURO ENRIQUEZ Y DE LOS REYES, Accused-Appellant.

  • G.R. No. 198444, September 04, 2013 - CITIBANK N.A. AND THE CITIGROUP PRIVATE BANK, Petitioners, v. ESTER H. TANCO-GABALDON, ARSENIO TANCO & THE HEIRS OF KU TIONG LAM, Respondents.; G.R. No. 198469-70, September 04, 2013 - CAROL LIM, Petitioner, v. ESTER H. TANCO-GABALDON, ARSENIO TANCO & THE HEIRS OF KU TIONG LAM, Respondents.

  • G.R. No. 197522, September 11, 2013 - ELISEO V. AGUILAR, Petitioner, v. DEPARTMENT OF JUSTICE, PO1 LEO T. DANGUPON, 1ST LT. PHILIP FORTUNO, CPL. EDILBERTO ABORDO, SPO3 GREGARDRO A. VILLAR, SPO1 RAMON M. LARA, SPO1 ALEX L. ACAYLAR, AND PO1 JOVANNIE C. BALICOL, Respondents.

  • G.R. No. 158866, September 09, 2013 - BANCO FILIPINO SAVINGS AND MORTGAGE BANK, Petitioner, v. TALA REALTY SERVICES CORPORATION, PEDRO B. AGUIRRE, REMEDIOS A. DUPASQUIER, PILAR D. ONGKING, ELIZABETH H. PALMA, DOLLY W. LIM, RUBENCITO M. DEL MUNDO, ADD INTERNATIONAL SERVICES, INCORPORATED, AND NANCY L. TY, Respondents.; G.R. No. 181933, September 09, 2013 - NANCY L. TY, Petitioner, v. BANCO FILIPINO SAVINGS AND MORTGAGE BANK, Respondent.; G.R. No. 187551, September 09, 2013 - BANCO FILIPINO SAVINGS AND MORTGAGE BANK, Petitioner, v. COURT OF APPEALS, TALA REALTY SERVICES CORPORATION, NANCY L. TY, PEDRO B. AGUIRRE, REMEDIOS A. DUPASQUIER, PILAR D. ONGKING, ELIZABETH H. PALMA, DOLLY W. LIM, RUBENCITO M. DEL MUNDO, AND ADD INTERNATIONAL SERVICES, INCORPORATED, Respondents.

  • B.M. No. 2540, September 24, 2013 - IN RE: PETITION TO SIGN IN THE ROLL OF ATTORNEYS MICHAEL A. MEDADO, Petitioner.

  • G.R. No. 171633, September 18, 2013 - JUANITO VICTOR C. REMULLA, Petitioner, v. ERINEO S. MALIKSI, IN HIS CAPACITY AS GOVERNOR OF THE PROVINCE OF CAVITE, RENATO A. IGNACIO, IN HIS CAPACITY AS PROVINCIAL LEGAL OFFICER OF THE PROVINCE OF CAVITE, MARIETTA O'HARA DE VILLA, HEIRS OF HIGINO DE VILLA, GOLDENROD, INC., SONYA G. MATHAY, AND ELEUTERIO M. PASCUAL, Respondents.

  • G.R. No. 171206, September 23, 2013 - HEIRS OF THE LATE SPOUSES FLAVIANO MAGLASANG AND SALUD ADAZA-MAGLASANG, NAMELY, OSCAR A. MAGLASANG, EDGAR A. MAGLASANG, CONCEPCION CHONA A. MAGLASANG, GLENDA A. MAGLASANG-ARNAIZ, LERMA A. MAGLASANG, FELMA A. MAGLASANG, FE DORIS A. MAGLASANG, LEOLINO A. MAGLASANG, MARGIE LEILA A. MAGLASANG, MA. MILALIE A. MAGLASANG, SALUD MAGLASANG, AND MA. FLASALIE A. MAGLASANG, REPRESENTING THE ESTATES OF THEIR AFORE-NAMED DECEASED PARENTS, Petitioners, v. MANILA BANKING CORPORAT ON, NOW SUBSTITUTED BY FIRST SOVEREIGN ASSET MANAGEMENT [SPV-AMC], INC. [FSAMI], Respondent.

  • G.R. Nos. 195011-19, September 30, 2013 - GREGORIO SINGIAN, JR., Petitioner, v. SANDIGANBAYAN (3RD DIVISION), THE PEOPLE OF THE PHILIPPINES, AND THE PRESIDENTIAL COMMISSION ON GOOD GOVERNMENT, Respondents.

  • G.R. No. 180427, September 30, 2013 - CRISANTA GUIDO-ENRIQUEZ, Petitioner, v. ALICIA I. VICTORINO, HEIRS OF ANTONIA VDA. DE VICTORINO, AND HON. RANDY A. RUTAQUIO, IN HIS CAPACITY AS ACTING REGISTER OF DEEDS OF RIZAL FOR MORONG BRANCH, Respondents.

  • G.R. No. 179259, September 25, 2013 - COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. PHILIPPINE AIRLINES, INC. (PAL), Respondent.

  • G.R. No. 204603, September 24, 2013 - REPUBLIC OF THE PHILIPPINES, REPRESENTED BY THE EXECUTIVE SECRETARY, THE SECRETARY OF JUSTICE, THE SECRETARY OF FOREIGN AFFAIRS, THE SECRETARY OF NATIONAL DEFENSE, THE SECRETARY OF THE INTERIOR AND LOCAL GOVERNMENT THE SECRETARY OF FINANCE, THE NATIONAL SECURITY ADVISER, THE SECRETARY OF BUDGET AND MANAGEMENT THE TREASURER. OF THE PHILIPPINES, THE CHIEF OF STAFF OF THE ARMED FORCES OF THE PHILIPPINES, AND THE CHIEF OF THE PHILIPPINE NATIONAL POLICE, Petitioners, v. HERMINIO HARRY ROQUE, MORO CHRISTIAN PEOPLE'S ALLIANCE, FR. JOE DIZON, RODINIE SORIANO, STEPHANIE ABIERA, MARIA LOURDES ALCAIN, VOLTAIRE ALFEREZ, CZARINA MAY ALTEZ, SHERYL BALOT, RENIZZA BATACAN, EDAN MARRI CANETE, LEANA CARAMOAN, ALDWIN CAMANCE, RENE DELORINO, PAULYN MAY DUMAN, RODRIGO FAJARDO III, ANNA MARIE GO, ANNA ARMINDA JIMENEZ, MARY ANN LEE, LUISA MANALAYSAY, MIGUEL MUSNGI, MICHAEL OCAMPO, NORMAN ROLAND OCANA III, WILLIAM RAGAMAT, MARICAR RAMOS, CHERRY LOU REYES, MELISSA ANN SICAT, CRISTINE MAE TABING, VANESSA TORNO, AND HON. JUDGE ELEUTERIO L. BATHAN, AS PRESIDING JUDGE OF REGIONAL TRIAL COURT, QUEZON CITY, BRANCH 92, Respondents.

  • G.R. No. 192253, September 18, 2013 - PEOPLE OF THE PHILIPPINES, Plaintiff-Appellee, v. CARLITO ESPENILLA, Accused-Appellant.

  • G.R. No. 187378, September 30, 2013 - RAMONITO O. ACAAC, PETAL FOUNDATION, INC., APOLINARIO M. ELORDE, HECTOR ACAAC, AND ROMEO BULAWIN, Petitioners, v. MELQUIADES D. AZCUNA, JR., IN HIS CAPACITY AS MAYOR, AND MARIETES B. BONALOS, IN HER CAPACITY AS MUNICIPAL ENGINEER AND BUILDING OFFICIAL-DESIGNATE, BOTH OF LOPEZ JAENA MUNICIPALITY, MISAMIS OCCIDENTAL, Respondents.

  • G.R. No. 197813, September 25, 2013 - PEOPLE OF THE PHILIPPINES, Plaintiff-Appellee, v. EDWIN IBA�EZ Y ALBANTE AND ALFREDO (FREDDIE) NULLA Y IBA�EZ, Accused-Appellants.

  • G.R. No. 202158, September 25, 2013 - ERIC ALVAREZ, SUBSTITUTED BY ELIZABETH ALVAREZ-CASAREJOS, Petitioner, v. GOLDEN TRI BLOC, INC. AND ENRIQUE LEE, Respondents.

  • G.R. No. 185383, September 25, 2013 - PEOPLE OF THE PHILIPPINES, Plaintiff-Appellee, v. GIOVANNI OCFEMIA Y CHAVEZ, Accused-Appellant.

  • G.R. No. 191256, September 18, 2013 - PEOPLE OF THE PHILIPPINES, Plaintiff-Appellee, v. GARY ALINAO, Accused-Appellant.

  • G.R. No. 180064, September 16, 2013 - JOSE U. PUA AND BENJAMIN HANBEN U. PUA, Petitioners, v. CITIBANK, N.A., Respondent.

  • G.R. No. 187268, September 04, 2013 - JOVITO C. PLAMERAS, Petitioner, v. PEOPLE OF THE PHILIPPINES, Respondent.

  • G.R. No. 166330, September 11, 2013 - SMART COMMUNICATIONS, INC., Petitioner, v. ARSENIO ALDECOA, JOSE B. TORRE, CONRADO U. PUA, GREGORIO V. MANSANO, JERRY CORPUZ AND ESTELITA ACOSTA, Respondents.

  • A.M. No. P-13-3105 (Formerly A.M. No. 10-7-83-MTCC), September 11, 2013 - OFFICE OF THE COURT ADMINISTRATOR, Complainant, v. DESIDERIO W. MACUSI, JR., SHERIFF IV, REGIONAL TRIAL COURT, BRANCH 25, TABUK CITY, KALINGA, Respondent.

  • A.C. No. 9684, September 18, 2013 - MARY ROSE A. BOTO, Complainant, v. SENIOR ASSISTANT CITY PROSECUTOR VINCENT L. VILLENA, CITY PROSECUTOR ARCHIMEDES V. MANABAT AND ASSISTANT CITY PROSECUTOR PATRICK NOEL P. DE DIOS, Respondents.

  • G.R. No. 201760, September 16, 2013 - LBL INDUSTRIES, INC., Petitioner, v. CITY OF LAPU-LAPU, Respondent.

  • G.R. No. 195395, September 10, 2013 - ENGINEER MANOLITO P. MENDOZA, Petitioner, v. COMMISSION ON AUDIT, Respondent.

  • G.R. No. 180284, September 11, 2013 - NARCISO SALAS, Petitioners, v. ANNABELLE MATUSALEM, Respondent.