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Philippine Supreme Court Jurisprudence > Year 2014 > November 2014 Decisions > G.R. No. 204025, November 26, 2014 - MARIA LINA S. VELAYO, Petitioner, v. PEOPLE OF THE PHILIPPINES, Respondent.:




G.R. No. 204025, November 26, 2014 - MARIA LINA S. VELAYO, Petitioner, v. PEOPLE OF THE PHILIPPINES, Respondent.

PHILIPPINE SUPREME COURT DECISIONS

THIRD DIVISION

G.R. No. 204025, November 26, 2014

MARIA LINA S. VELAYO, Petitioner, v. PEOPLE OF THE PHILIPPINES, Respondent.

D E C I S I O N

REYES, J.:

This is a Petition for Review on Certiorari1 from the Decision2 dated July 4, 2012 of the Court of Appeals (CA) in CA-G.R. CR No. 34276 which affirmed the Decision3 dated January 25, 2011 of the Regional Trial Court (RTC) of Pasay City, Branch 111, in Criminal Case No. 03-1056, the dispositive portion of which reads:chanroblesvirtuallawlibrary
WHEREFORE, this Court finds Accused Lina S. Velayo guilty beyond reasonable doubt of the crime of estafa and, accordingly, sentences her to suffer an indeterminate penalty of four (4) years, one (1) month and one (1) day of prision correccional as minimum to twenty (20) years of reclusion temporal as maximum. Accused is directed to return to private complainant WJA Holdings, Inc. the amount of P3,429,225.00 with legal interest until fully paid.

SO ORDERED.4
The Facts

An Information for estafa was filed against Lina S. Velayo (same person as herein petitioner Maria Lina S. Velayo [Velayo, for brevity]) on June 24, 2003, the accusatory portion of which reads:chanroblesvirtuallawlibrary
That on or about the 29th day of March 2001 in Pasay City, Metro Manila, Philippines and within the jurisdiction of this Honorable Court, the above-named accused, LINA S. VELAYO, defrauded and deceived WJA Holdings, Inc. herein represented by its President, Jayne O. Abuid, in the following manner to wit: that the accused being then the President of Alorasan Realty Development Corporation entered into in its behalf a contract to purchase two parcels of land covered by TCT Nos. 142675 and 122230 for Php20,000,000.00 and Php40,000,000.00 respectively with WJA Holdings, Inc., with the understanding that the applicable withholding tax which WJA Holdings, Inc. was supposed to withhold and remit to the BIR re: the Php40,000,000.00 purchase price in the amount of Php3,000,000.00 representing the 7.5% withholding tax will not be deducted hence the total amount of Php40,000,000.00 was received by the accused under the obligation of effecting the registration and transfer of the title in the name of WJA and further accused received from the WJA the amount of Php346,670.00 representing documentary stamp tax for such transfer and the accused once in possession of the said aggregate amount of Php3,346,670.00, which amount accused misapplied, misappropriated and converted to her own personal use and benefit, and despite repeated demand made upon her, accused failed to comply, to the damage and prejudice of said complainant in the aforesaid amount of Php3,346,670.00.

Contrary to law.5
The above complaint arose from the sale to WJA Holdings, Inc. (WJA), owner of the Asian Institute of Maritime Studies (AIMS), of two properties owned by Alorasan Realty Development Corporation (ARDC), namely: a 2,568-square-meter lot on Robert Street, Pasay City covered by Transfer Certificate of Title (TCT) No. 122230, for P40 Million; and a 550-sq-m property along Roxas Boulevard covered by TCT No. 142675, for P20 Million. Emma Sayson (Sayson), a sales agent of ARDC, testified that she coordinated and was present in all the negotiations for the sale, which was finalized on March 29, 2001 at a meeting held at the AIMS office. At the said meeting, Velayo, ARDC Director and Corporate Secretary, represented ARDC, while Arlene Abuid-Paderanga (Paderanga), President of AIMS, and Janet Abuid (Abuid), Treasurer of WJA and Vice-President for Finance of AIMS, represented WJA.6

Since TCT No. 122230 was then on mortgage to Metrobank for P40 Million, AIMS agreed to pay a downpayment of P40 Million for the two lots to enable ARDC to secure the release of said title. Velayo claimed to know someone at the Bureau of Internal Revenue (BIR) who could help reduce the taxes, and so on behalf of WJA she volunteered to remit the pertinent capital gains and documentary stamp taxes and transfer fees due on the sale. She thus asked WJA not to deduct the said taxes from the gross amount of the checks. Of the initial P40 Million paid, P20 Million was applied to one-half of the gross price of TCT No. 122230, while the other P20 Million would represent the full payment for TCT No. 142675. On April 5, 2001, AIMS paid another P10 Million, and the next day it paid the final P10 Million, thereby completing the full gross price for the transaction.7

For TCT No. 142675, total taxes and fees were said to amount to P1,733,350.00; for TCT No. 122230, the capital gains and documentary stamp taxes totaled P3 Million. Apparently, on the basis of some reduced property valuation only Velayo knew of, she computed the total documentary stamp tax due for TCT No. 142675 at P346,670.00 and P429,225.00 for TCT No. 122230. AIMS, thus, issued another check to ARDC, also through Velayo, for P775,895.00.8

In June 2001, Velayo turned over to Sayson the Deed of Sale, BIR Form 1606, Form 2000, and BIR receipt and BIR Certificate Authorizing Registration (CAR), all for TCT No. 142675 only; but as for TCT No. 122230, Velayo claimed that she was waiting for a Department of Finance ruling which was forthcoming on September 1, 2001 which would lower the applicable taxes on TCT No. 122230. But Sayson observed that the entire P775,895.00 check intended for documentary stamp taxes for the two lots was actually applied only to the taxes for TCT No. 142675, leaving the documentary stamp tax for TCT No. 122230 unpaid.9

Abuid, Treasurer of WJA, testified that the P40 Million check she initially paid to Velayo as downpayment was used by ARDC to settle its mortgage loan on TCT No. 122230 with Metrobank; that Velayo requested that the withholding taxes be not deducted since she would take care of remitting the same to the BIR, where she knew someone who could help reduce WJA�s tax liability; that AIMS paid another P10 Million on April 5, 2001, and the last P10 Million the next day, both to Velayo; that on May 29, 2001, Abuid issued to Velayo the last check, for P775,970.00, for the documentary stamp taxes on the two lots, P429,617.00 for TCT No. 122230 and P346,670.00 for TCT No. 142675; that on seeing the CAR and receipts from BIR, she noted that the P775,895.00 was entirely applied to the taxes due on only TCT No. 142675, thus only TCT No. 142675 was eventually transferred to the name of WJA.10

Paderanga affirmed that Velayo volunteered, for expediency, to remit the taxes for the above transaction, and thus asked them not to withhold the taxes from the gross price. But until now, TCT No. 122230 has not been transferred to WJA because Velayo has not remitted the taxes thereon. She called Velayo many times to follow up, but she was always out of the house or out of the country. AIMS sent her two letters, dated September 22, 2001 and January 7, 2002, demanding delivery of their title replacing TCT No. 122230, to no avail.11

Jason Pabilonia (Pabilonia), Branch Operations Officer of United Coconut Planters Bank (UCPB), testified that ARDC is one of its past clients whose authorized representative was Velayo; that it was Velayo who opened the account with an initial deposit of P40 Million; and that ARDC�s signature cards bear only Velayo�s signature.12

Testifying alone in her defense, Velayo did not dispute the foregoing facts, except to assert that, under their Contract to Sell, it was WJA which expressly assumed the responsibility to remit all the withholding taxes and to send to ARDC the pertinent BIR receipts and documents to facilitate the transfer of the titles. She also claimed that she was able to reduce the applicable taxes by executing a second Deed of Absolute Sale showing a consideration of only P30,850,000.00.13

Ruling of the RTC

In its Decision14 dated January 25, 2011 convicting Velayo of estafa, the RTC found that Velayo actually received the total purchase price of P60 Million, including the P3 Million for the withholding taxes on TCT No. 122230. It noted in particular that notwithstanding the express provision in the parties� Contract to Sell that WJA would remit the said taxes, Velayo volunteered to do the errand herself for WJA and convinced them not to deduct the taxes from the gross price. However, Velayo failed to remit to the BIR the P3 Million in taxes, as well as P429,617.00 in documentary stamp tax due on TCT No. 122230. Only the taxes on TCT No. 142675 were remitted, enabling her to secure a new title in the name of WJA. But Velayo insisted that she did not have �juridical possession� over the P3 Million for the taxes on TCT No. 122230, notwithstanding the acknowledgment receipt she executed, nor could she justify her failure to return the said amount despite demands. According to the RTC, all the elements of the crime of estafa under paragraph 1(b), Article 315 of the Revised Penal Code (RPC) were established. Velayo�s motion for reconsideration was denied in the court�s Order15 dated May 17, 2011.

Ruling of the CA

On appeal to the CA, Velayo invokes the case of Chua-Burce v. Court of Appeals,16 in interposing as error the trial court�s finding that all the elements of estafa are present, notwithstanding that she did not acquire juridical possession of the funds alleged to be missing. She asserted that she was merely acting in behalf of ARDC, the true payee and bank account holder which had sole juridical possession of the money. Moreover, the parties� Contract to Sell expressly provides that it was WJA which had the duty to withhold and remit the taxes to the BIR, not Velayo nor the ARDC.17

But the CA in its Decision dated July 4, 2012 affirmed in toto the decision of the RTC, having determined that all the elements of estafa with abuse of confidence are present: a) that money, goods or other personal property was received by Velayo in trust, or on commission, or for administration, or under any other obligation involving the duty to make delivery of, or to return the same; b) that there be misappropriation or conversion of such money or property by Velayo; or denial on her part of such receipt; and c) that such misappropriation or conversion or denial is to the prejudice of WJA.18

Petition for Review to the Supreme Court

Velayo reiterates the following grounds in her instant appeal, to wit:chanroblesvirtuallawlibrary
A.

THAT [VELAYO] HAD NO OBLIGATION TO WITHHOLD TAXES ON BEHALF OF THE BUYER WJA AND THUS DID NOT RECEIVE [T]HE SUBJECT FUNDS IN A MANNER THAT WOULD MAKE HER LIABLE FOR THE CRIME OF ESTAFA[;]

B.

[VELAYO] DID NOT HAVE JURIDICAL POSSESSION OVER THE SUBJECT FUND[S] AND COULD NOT THEREFORE BE HELD LIABLE FOR THE CRIME OF ESTAFA[.]
19
Velayo maintains that an essential element of the crime of estafa is absent, since it is not shown that personal property was held by her in trust, on commission, for administration or under any other circumstance, for WJA. She insists that she had no juridical, but only physical or material, possession of the missing funds for the reason that under the Contract to Sell between ARDC and WJA, she was under no personal obligation to withhold the taxes due on the subject transaction. At best, her possession of the missing funds was in trust for ARDC which she represented, and any prejudice caused to WJA should be redressed by ARDC itself. In short, her possession gave rise only to a civil liability to ARDC.

Moreover, the Contract to Sell was between ARDC and WJA, from which ARDC�s obligation over the missing funds arose. She herself was not a party thereto in her personal capacity, and thus she was not personally obligated to withhold or remit the taxes, a task which WJA assumed both under the law and under the aforesaid contract, yet the RTC and CA gave more credence to the witnesses of WJA by way of parol evidence.

Furthermore, Velayo argues, relying on Chua-Burce , that even granting that she and not ARDC had material possession of the missing funds, she did not have juridical possession thereof, defined as possession vesting in the transferee a right over the thing transferred, and thus she could not have committed estafa. In Chua-Burce , a bank cash custodian was directly responsible and accountable for the cash-in-vault. It was held that as a mere cash custodian, she had no juridical possession over the missing funds; hence, the first element of estafa is absent and she cannot be convicted of estafa under Article 315(1)(b) of the Revised Penal Code. The Court quotes at length:chanroblesvirtuallawlibrary
Petitioner was charged with the crime of estafa under Article 315 (1) (b) of the Revised Penal Code. In general, the elements of estafa are: (1) that the accused defrauded another (a) by abuse of confidence or (b) by means of deceit; and (2) that damage or prejudice capable of pecuniary estimation is caused to the offended party or third person. Deceit is not an essential requisite of estafa with abuse of confidence, since the breach of confidence takes the place of the fraud or deceit, which is a usual element in the other estafas.

The elements of estafa through conversion or misappropriation under Art. 315 (1) (b) of the Revised Penal Code are:chanroblesvirtuallawlibrary
(1) that personal property is received in trust, on commission, for administration or under any other circumstance involving the duty to make delivery of or to return the same, even though the obligation is guaranteed by a bond;

(2) that there is conversion or diversion of such property by the person who has so received it or a denial on his part that he received it;

(3) that such conversion, diversion or denial is to the injury of another; and

(4) that there be demand for the return of the property.
Have the foregoing elements been met in the case at bar? We find the first element absent. When the money, goods, or any other personal property is received by the offender from the offended party (1) in trust or (2) on commission or (3) for administration, the offender acquires both material or physical possession and juridical possession of the thing received. Juridical possession means a possession which gives the transferee a right over the thing which the transferee may set up even against the owner. In this case, petitioner was a cash custodian who was primarily responsible for the cash-in-vault. Her possession of the cash belonging to the bank is akin to that of a bank teller, both being mere bank employees.

In People v. Locson, the receiving teller of a bank misappropriated the money received by him for the bank. He was found liable for qualified theft on the theory that the possession of the teller is the possession of the bank. We explained in Locson that �
�The money was in the possession of the defendant as receiving teller of the bank, and the possession of the defendant was the possession of the bank. When the defendant, with grave abuse of confidence, removed the money and appropriated it to his own use without the consent of the bank, there was the taking or apoderamiento contemplated in the definition of the crime of theft.�
In the subsequent case of Guzman v. Court of Appeals, a travelling sales agent misappropriated or failed to return to his principal the proceeds of things or goods he was commissioned or authorized to sell. He was, however, found liable for estafa under Article 315 (1) (b) of the Revised Penal Code, and not qualified theft. In the Guzman case, we explained the distinction between possession of a bank teller and an agent for purposes of determining criminal liability�
�The case cited by the Court of Appeals (People vs. Locson, 57 Phil. 325), in support of its theory that appellant only had the material possession of the merchandise he was selling for his principal, or their proceeds, is not in point. In said case, the receiving teller of a bank who misappropriated money received by him for the bank, was held guilty of qualified theft on the theory that the possession of the teller is the possession of the bank. There is an essential distinction between the possession by a receiving teller of funds received from third persons paid to the bank, and an agent who receives the proceeds of sales of merchandise delivered to him in agency by his principal. In the former case, payment by third persons to the teller is payment to the bank itself; the teller is a mere custodian or keeper of the funds received, and has no independent right or title to retain or possess the same as against the bank. An agent, on the other hand, can even assert, as against his own principal, an independent, autonomous, right to retain money or goods received in consequence of the agency; as when the principal fails to reimburse him for advances he has made, and indemnify him for damages suffered without his fault (Article 1915, [N]ew Civil Code; Article 1730, old).�20 (Citations omitted, underscoring ours and italics in the original)
Ruling of the Court
The petition is bereft of merit.

It has been sufficiently established through the testimonies of Sayson, Abuid, Paderanga and Pabilonia, as well as through the returned checks and the acknowledgment receipts signed by Velayo herself, that Abuid gave to Velayo the entire purchase price for the subject properties, inclusive of the missing funds intended for the withholding taxes on TCT No. 122230. Against Velayo�s bare denial that she received the said funds,21 the checks and acknowledgment receipts presented in evidence by the prosecution incontrovertibly show that she received the entire P60 Million, broken down as follows: P40 Million on March 29, 2001, through UCPB Manager�s Check No. FBH 0000030649, supported by the corresponding acknowledgment receipt signed by Velayo; P10 Million on April 5, 2001, through Metrobank Cashier�s Check No. 1750005493, receipt of which was acknowledged by Velayo; and P10 Million on April 6, 2001, through Rizal Commercial Banking Corporation Manager�s Check No. 0000196963 received by Velayo. WJA likewise issued a UCPB manager�s check for the payment of documentary stamp tax for the two properties in the amount of P775,895.00.22

Moreover, it was Velayo alone who transacted with WJA and AIMS in behalf of ARDC. It was to her that all the above checks were handed in payment for the lots, and she alone opened a deposit account with UCPB, although in the name of ARDC, where she deposited all the check payments she received from WJA. Then, only her signature is in the UCPB signature cards, and thus she alone was the sole authorized signatory for the said account. There is then no doubt that Velayo had sole possession and control of the missing funds intended for payment of the capital gains and documentary stamps taxes.

That Velayo also had juridical possession of the said amount will become readily apparent as this Court comes to understand that it was her offer of help in remitting the taxes to BIR which induced WJA to not withhold the now-missing amounts but instead to entrust the same to her, upon the understanding that she has to pay the same to BIR in its behalf. It was an obligation which Velayo assumed personally and not on behalf of ARDC; ARDC itself did not have such a duty, notwithstanding that the checks were deposited in ARDC�s account. Indeed, Velayo did not require a prior authority from ARDC to volunteer for the aforesaid task, and WJA fully relied on Velayo�s assurance that she could withdraw and remit the funds to the BIR, because all throughout the transaction she acted with full freedom and discretion as regards the funds in the account of ARDC. Without a doubt, a trust relationship was established between WJA and Velayo in her personal capacity, not in behalf of or representing ARDC, over the funds she offered to remit to BIR. This is the gist of Sayson�s testimony:
Q:
Under this contract to sell, it is provided in No. 2 �The purchase price shall be paid by the buyer to the seller less the applicable creditable withholding tax which the buyer shall withhold and remit to BIR for the credit of the seller, upon the execution of this contract.� Can you tell the Court, Madam Witness, if the buyer who happens to be WJA Holdings and represented by Jayne Abuid withheld the creditable withholding tax?
A:
The creditable withholding tax was not withheld by the buyer.
Q:
When you are referring to the buyer, who is this?
A:
WJA Holdings.
Q:
Why is that so, Madam Witness?
A:
Because Mrs. Velayo presented herself that she will take charge of it because she knows somebody from the BIR.
Q:
Can you please explain what you mean take charge?
A:
If you are in-charge, it means you will be the one to pay the BIR for the payment of the withholding tax for the issuance of certificate authorizing registration.
Q:
It is my understanding, Madam Witness, that the buyer did not withhold the applicable withholding tax because Mrs. Velayo represented herself that she will be the one to pay the BIR directly?
A:
Yes, sir. x x x.
x x x x
Q:
Now you testified about the sales transactions involving the two (2) parcels of land and the seller is Alorasan, which is a corporation. Aside from Mrs. Velayo, did you have any deal with any officers of Alorasan Corporation?
A:
None, sir. She was the only one.
Q:
Are you sure of that?
A:
Yes, sir.23 (Citations omitted and emphasis in the original)
To further induce Abuid and Paderanga to entrust to her the funds for the taxes on TCT No. 122230, Velayo claimed that she knew someone at the BIR who could help her facilitate the remittance, and even reduce the amounts due, as Abuid testified:chanroblesvirtuallawlibrary
Q:
And do you know the reason why she requested that, Miss Witness?
A:
She requested that because she wanted, she said that (sic) she wanted to facilitate for the payment of the creditable withholding tax, the capital gains tax because she knows some [sic] from the BIR and she will be able to reduce the cost in the payment of taxes, sir.24 (Citation omitted)
That Velayo did not fully deliver as she promised despite repeated demands is established in Paderanga�s testimony, as follows:
Q:
With regards to the transaction, what was the agreement or arrangement?
A:
The arrangement was in terms of payment and the total amount. The agreement that we come up with was we will pay her the total amount of what has been agreed and we will not anymore withhold the taxes we are supposed to withhold. She said, she will be the one to do all of these things for us for expediency reasons.
Q:
How much were the properties sold? How much each is the property?
A:
We always talk in terms of lump sum. I know that we paid P40 million and P20 million. So, we are talking of a total of P60 million for the two (2) properties.
x x x x
Q:
Madam Witness, you mentioned that you will not anymore withhold the tax and that the accused would arrange this matter for expediency reason. What tax are you referring to, Madam Witness?
A:
I understand there are supposed to be capital gain tax to be paid, documentary stamp tax and creditable withholding tax to be paid. We were supposed to subtract these amounts because supposed to be, it is buyer�s responsibilities.
Q:
Why did you not subtract, Madam Witness, these amounts?
A:
Because she talked us into not doing it. Because she said she has some friends in the BIR and that she was hoping these things will go fast.
Q:
Madam Witness, how much was that amount which you were supposed to withhold but you did not because of her representation?
A:
I remember a P3 million category and the P775,000.00 plus.
Q:
Now, Madam Witness, the properties, which you bought, in whose name are they right now? The two (2) properties?
A:
The other property is already at WJA�s name. The other property is still with Alorasan�s name.
Q:
With Alorasan. Why is that property still with Alorasan�s name?
A:
She did not fulfill her promise to remit to BIR those taxes to come up with the transfer tax and certificate of title in our favor.25 (Citations omitted and emphasis in the original)
Velayo was able to submit the CAR only for TCT No. 142675 but not for TCT No. 122230, and thus only TCT No. 142675 was transferred to WJA.26 Velayo�s reliance on Chua-Burce is misplaced, for unlike in Chua-Burce where the petitioner was a mere bank cash custodian, Velayo is an agent of WJA who received money on its behalf with the agreed task to remit the same to the BIR and thus facilitate the transfer of the titles to WJA. First, Velayo is not a mere bank teller or bank employee with only a material possession of the missing funds, she was a Director and Corporate Secretary of ARDC, and she exercised sole and complete control over the funds of the company; second, Velayo is not being sued by ARDC for misappropriating the missing funds, but by WJA, who entrusted the same to her in her personal capacity because of her assurance that she would remit the same to the BIR; third, in Chua-Burce, the money deposited was intended for the depository bank, which acquired juridical possession, even ownership, thereof, whereas here, although the checks for the withholding taxes were deposited in the account of ARDC, Velayo and WJA were fully aware that Velayo not only had sole material possession, but the missing funds were personally entrusted to her, not to ARDC. ARDC had no obligation to receive, keep or remit them in behalf of WJA, only Velayo.

As the CA noted, the clear intention of the parties was for Velayo herself, not ARDC, to exercise juridical possession over the missing funds. Stated otherwise, Velayo did not receive the same in behalf of ARDC, but received it for herself, through her own representations. WJA had no obligation to pay to ARDC the withholding tax; its obligation was to pay the same to the BIR itself. It was only due to Velayo�s own representations that she was able to get hold of the money.27 Thus, while in Chua-Burce, as in People v. Locson,28 money was received by the bank teller in the ordinary course of duty in behalf of the bank, in the instant case ARDC had nothing to do with the arrangement between Abuid and Velayo as to the remittance of the withholding taxes to BIR. Through her own representation, Velayo was able to get hold of the funds, then she absconded with it. She acted on her own without sanction from ARDC, and she cannot now be allowed to escape criminal liability for her breach of trust. True, she was ARDC�s representative in the principal transaction, but this does not shield her from criminal liability because it was her voluntary unilateral act which caused injury to WJA.

To reiterate then, it is well-settled that when the money, goods, or any other personal property is received by the offender from the offended party in trust or on commission or for administration, the offender acquires both material or physical possession and juridical possession of the thing received.29

WHEREFORE, the petition is DENIED.

SO ORDERED.

Velasco, Jr., (Chairperson), Peralta, Del Castillo,* and Villarama, Jr.,JJ., concur.

Endnotes:


* Additional member per Raffle dated October 1, 2014 in view of the inhibition of Associate Justice Francis H. Jardeleza.

1Rollo, pp. 19-47.

2 Penned by Associate Justice Remedios A. Salazar-Fernando, with Associate Justices Ramon M. Bato, Jr. and Florito S. Macalino, concurring; id. at 52-76.

3 Issued by Presiding Judge Wilhelmina B. Jorge-Wagan; id. at 80-95.

4 Id. at 95.

5 Id. at 53-54.

6 Id. at 55, 82.

7 Id. at 55-56.

8 Id. at 56.

9 Id. at 56-57.

10 Id. at 57-58.

11 Id. at 58-59.

12 Id. at 59.

13 Id. at 59-60.

14 Id. at 80-95.

15 Id. at 96.

16 387 Phil. 15 (2000).

17Rollo, p. 70.

18Lee v. People, 495 Phil. 239, 249-250 (2005).

19Rollo, p. 33.

20Chua-Burce v. Court of Appeals, supra note 16, at 25-27.

21 In her letter to Abuid, Velayo wrote: �Please be advised that you already withheld the creditable withholding income tax on the sale of that parcel of land more particularly described in Transfer Certificate of Title No. 122230 issued by the Registry of Pasay City, pursuant to Section 3 of the Deed of Absolute Sale which we have executed last April 2001. Please be advised that the said Deed of Absolute Sale represents the entire agreement between us and supersedes any and all prior understanding and agreement between us.� Rollo, p. 67.

22 Id. at 66.

23 Id. at 63-64.

24 Id. at 64-65.

25 Id. at 65-66.

26 Id. at 69-70.

27 Id. at 73.

28 57 Phil. 325 (1932).

29Matrido v. People, 610 Phil. 203, 214 (2009), citing Chua-Burce v. Court of Appeals, supra note 16, at 26.



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  • G.R. No. 211228, November 12, 2014 - UNIVERSITY OF PANGASINAN, INC., CESAR DUQUE/JUAN LLAMAS AMOR/DOMINADOR REYES, Petitioners, v. FLORENTINO FERNANDEZ AND HEIRS OF NILDA FERNANDEZ, Respondents.

  • G.R. No. 190818, November 10, 2014 - METRO MANILA SHOPPING MECCA CORP., SHOEMART, INC., SM PRIME HOLDINGS, INC., STAR APPLIANCES CENTER, SUPER VALUE, INC., ACE HARDWARE PHILIPPINES, INC., HEALTH AND BEAUTY, INC., JOLLIMART PHILS. CORP., AND SURPLUS MARKETING CORPORATION, Petitioners, v. MS. LIBERTY M. TOLEDO, IN HER OFFICIAL CAPACITY AS THE CITY TREASURER OF MANILA, AND THE CITY OF MANILA, Respondents.

  • G.R. No. 190120, November 11, 2014 - CIVIL AVIATION AUTHORITY OF THE PHILIPPINES EMPLOYEES� UNION (CAAP-EU) FORMERLY AIR TRANSPORTATION EMPLOYEES� UNION (ATEU), Petitioner, v. CIVIL AVIATION AUTHORITY OF THE PHILIPPINES (CAAP); HON. LEANDRO R. MENDOZA, SECRETARY, DEPARTMENT OF TRANSPORTATION AND COMMUNICATIONS, IN HIS CAPACITY AS EX-OFFICIO CAAP CHAIRMAN OF THE BOARD; RUBEN F. CIRON, PHD, ACTING DIRECTOR GENERAL, IN HIS CAPACITY AS CAAP EX-OFFICIO VICE CHAIRMAN; HON. AGNES VST. DEVANADERA, ACTING SECRETARY, DEPARTMENT OF JUSTICE, HON. MARGARITO B. TEVES, SECRETARY, DEPARTMENT OF FINANCE, HON. ALBERTO G. ROMULO, SECRETARY, DEPARTMENT OF FOREIGN AFFAIRS, HON. RONALDO V. PUNO, SECRETARY, DEPARTMENT OF INTERIOR AND LOCAL GOVERNMENT, HON. MARIANITO D. ROQUE, SECRETARY, DEPARTMENT OF LABOR AND EMPLOYMENT, AND HON. JOSEPH ACE H. DURANO, SECRETARY, DEPARTMENT OF TOURISM, IN THEIR CAPACITY AS EX-OFFICIO MEMBERS CAAP BOARD OF DIRECTORS; DEPARTMENT OF BUDGET AND MANAGEMENT (DBM); HON. ROLANDO C. ANDAYA, JR., IN HIS CAPACITY AS SECRETARY OF THE DEPARTMENT OF BUDGET AND MANAGEMENT; CIVIL SERVICE COMMISSION (CSC); HON. CESAR D. BUENAFLOR AND HON. MARY Z. FERNANDEZ-MENDOZA, IN THEIR CAPACITY AS COMMISSIONERS OF THE CIVIL SERVICE COMMISSION; EDUARDO E. KAPUNAN, JR., IN HIS CAPACITY AS DEPUTY DIRECTOR GENERAL FOR ADMINISTRATION OF CAAP AND AS CHAIRMAN, CAAP SELECTION COMMITTEE; AND ROLANDO P. MANLAPIG, IN HIS CAPACITY AS CHAIRMAN, CAAP SPECIAL SELECTION COMMITTEE, Respondents.

  • G.R. No. 201001, November 10, 2014 - MCMP CONSTRUCTION CORP., Petitioner, v. MONARK EQUIPMENT CORP., Respondent.

  • A.M. No. RTJ-12-2336 (Formerly A.M. OCA-IPI No. 11-3695-RTJ), November 12, 2014 - ESTHER P. MAGLEO, Complainant, v. PRESIDING JUDGE ROWENA DE JUAN-QUINAGORAN AND BRANCH CLERK OE COURT ATTY. ADONIS LAURE, BOTH OF BRANCH 166, REGIONAL TRIAL COURT, PASIG CITY, Respondents.

  • G.R. No. 203560, November 10, 2014 - REPUBLIC OF THE PHILIPPINES, Petitioner, v. APOSTOLITA SAN MATEO, BRIGIDA TAPANG, ROSITA ACCION, AND CELSO MERCADO, Respondents.

  • A.M. No. P-13-3160 [Formerly OCA I.P.I. No. 11-3639-P], November 10, 2014 - LOLITA RAYALA VELASCO, Complainant, v. GERALDO C. OBISPO, UTILITY WORKER I, REGIONAL TRIAL COURT, BRANCH 113, PASAY CITY, Respondent.

  • G.R. No. 192531, November 12, 2014 - BERNARDINA P. BARTOLOME, Petitioner, v. SOCIAL SECURITY SYSTEM AND SCANMAR MARITIME SERVICES, INC., Respondents.

  • G.R. No. 202692, November 12, 2014 - EDMUND SYDECO Y SIONZON, Petitioner, v. PEOPLE OF THE PHILIPPINES, Respondent.

  • G.R. No. 206357, November 25, 2014 - PRESIDENTIAL COMMISISON ON GOOD GOVERNMENT (PCGG), Petitioner, v. THE HONORABLE OMBUDSMAN CONCHITA CARPIO-MORALES, GREGORIO S. LICAROS, GAUDENCIO BEDUYA, JOSE R. TENGCO, JR., JOSE S. ESTEVES, PLACIDO T. MAPA, JR., JULIO V. MACUJA, VICENTE PATERNO, RAFAEL A. SISON, ROBERTO V. ONGPIN, ALICIA LL. REYES, FORMER MEMBERS OF THE BOARD OF GOVERNORS OF THE DEVELOPMENT BANK OF THE PHILIPPINES (DBP), RODOLFO M. CUENCA, EDILBERTO M. CUENCA, JOSE Y. VILLONGCO, RODOLFO B. SANTIAGO, AURELIO Y. BAUTISTA, GENOVEVA L. BUENO, BIENVENIDO D. CRUZ, ROMEO R. ECHAUZ, JORGE W. JOSE, LEONILO M. OCAMPO, ANTONIO P. SAN JUAN, JR., CLARENCIO S. YUJIOCO, ALL OFFICERS OF RESORTS HOTELS CORPORATION, Respondents.

  • G.R. No. 199448, November 12, 2014 - ROLANDO S. ABADILLA, JR., Petitioner, v. SPOUSES BONIFACIO P. OBRERO AND BERNABELA N. OBRERO, Respondents.

  • G.R. No. 199852, November 12, 2014 - SPS. FELIPE SOLITARIOS AND JULIA TORDA, Petitioners, v. SPS. GASTON JAQUE AND LILIA JAQUE, Respondents.

  • A.M. No. P-13-3156 (Formerly A.M. OCA IPI No. 08-3012-P), November 11, 2014 - OFFICE OF THE COURT ADMINISTRATOR, Complainant, v. ISABEL A. SIWA, STENOGRAPHER, METROPOLITAN TRIAL COURT, BRANCH 16, MANILA, Respondent.

  • G.R. No. 156205, November 12, 2014 - REPUBLIC OF THE PHILIPPINES, REPRESENTED BY THE REGIONAL EXECUTIVE DIRECTOR, REGION IV, DEPARTMENT OF ENVIRONMENT AND NATURAL RESOURCES, Petitioner, v. MARJENS INVESTMENT CORPORATION AND PATROCINIO P. VILLANUEVA, Respondents.

  • G.R. No. 192446, November 19, 2014 - SNOW MOUNTAIN DAIRY CORPORATION, Petitioner, v. GMA VETERANS FORCE, INC., Respondent.

  • G.R. No. 193914, November 26, 2014 - SEVEN BROTHERS SHIPPING CORPORATION, Petitioner, v. DMC-CONSTRUCTION RESOURCES, INC., Respondent.

  • G.R. No. 195792, November 24, 2014 - ABOSTA SHIP MANAGEMENT AND/OR ARTEMIO CORBILLA, Petitioners, v. WILHILM M. HILARIO, Respondent.

  • G.R. No. 188494, November 26, 2014 - REMMAN ENTERPRISES, INC., Petitioner, v. REPUBLIC OF THE PHILIPPINES, Respondent.

  • G.R. No. 182472, November 24, 2014 - LAND BANK OF THE PHILIPPINES, Petitioner, v. JAIME K. IBARRA, ANTONIO K. IBARRA, JR., LUZ IBARRA VDA. DE JIMENEZ, LEANDRO K IBARRA, AND CYNTHIA IBARRA-GUERRERO, Respondents.

  • G.R. No. 198677, November 26, 2014 - COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. BASF COATING + INKS PHILS., INC., Respondent.

  • G.R. No. 187000, November 24, 2014 - PEOPLE OF THE PHILIPPINES, Petitioner, v. AQUILINO ANDRADE, ROMAN LACAP, YONG FUNG YUEN, RICKY YU, VICENTE SY, ALVIN SO, ROMUALDO MIRANDA, SINDAO MELIBAS, SATURNINO LIWANAG, ROBERTO MEDINA AND RAMON NAVARRO, Respondents.

  • G.R. No. 190970, November 24, 2014 - VILMA M. SULIMAN, Petitioner, v. PEOPLE OF THE PHILIPPINES, Respondent.

  • G.R. No. 206728, November 12, 2014 - APO CEMENT CORPORATION, Petitioner, v. MINGSON MINING INDUSTRIES CORPORATION, Respondent.

  • G.R. No. 204699, November 12, 2014 - BAHIA SHIPPING SERVICES, INC., FRED OLSEN CRUISE LINE, AND MS. CYNTHIA C. MENDOZA, Petitioners, v. JOEL P. HIPE, JR., Respondent.

  • G.R. No. 199028, November 19, 2014 - COSMOS BOTTLING CORPORATION, Petitioner, v. COMMISSION EN BANC OF THE SECURITIES AND EXCHANGE COMMISSION (SEC) AND JUSTINA F. CALLANGAN, IN HER CAPACITY AS DIRECTOR OF THE CORPORATION FINANCE DEPARTMENT OF THE SEC, Respondents.

  • G.R. No. 200408, November 12, 2014 - S.V. MORE PHARMA CORPORATION AND ALBERTO A. SANTILLANA, Petitioners, v. DRUGMAKERS LABORATORIES, INC. AND ELIEZER DEL MUNDO, Respondents.; G.R. NO. 200416 - S.V. MORE PHARMA CORPORATION AND ALBERTO A. SANTILLANA, Petitioners, v. DRUGMAKERS LABORATORIES, INC. AND ELIEZER DEL MUNDO, Respondents.

  • G.R. No. 184618, November 19, 2014 - PEAK VENTURES CORPORATION AND/OR EL TIGRE SECURITY AND INVESTIGATION AGENCY, Petitioners, v. HEIRS OF NESTOR B. VILLAREAL, Respondents.

  • G.R. No. 190863, November 19, 2014 - PEOPLE OF THE PHILIPPINES, Plaintiff-Appellee, v. RAUL SATO, Accused-Appellant.

  • G.R. No. 198408, November 12, 2014 - CONCHITA J. RACELIS, Petitioner, v. UNITED PHILIPPINE LINES, INC. AND/OR HOLLAND AMERICA LINES, INC.,* AND FERNANDO T. LISING, Respondents.

  • G.R. No. 190623, November 17, 2014 - PEOPLE OF THE PHILIPPINES, Plaintiff-Appellee, v. ROMMEL ARAZA Y SAGUN, Accused-Appellant.

  • G.R. No. 185969, November 19, 2014 - AT&T COMMUNICATIONS SERVICES PHILIPPINES, INC., Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

  • G.R. No. 199042, November 17, 2014 - DANILO VILLANUEVA Y ALCARAZ, Petitioner, v. PEOPLE OF THE PHILIPPINES, Respondent.

  • A.C. No. 10134, November 26, 2014 - PHILIPPINE ASSOCIATION OF COURT EMPLOYEES (PACE), REPRESENTED BY ITS PRESIDENT, ATTY. VIRGINIA C. RAFAEL, Complainant, v. ATTY. EDNA M. ALIBUTDAN-DIAZ, Respondent.

  • G.R. No. 190322, November 26, 2014 - PEOPLE OF THE PHILIPPINES, Plaintiff-Appellee, v. VIRGILIO AMORA Y VISCARRA, Accused-Appellant.

  • G.R. No. 183551, November 12, 2014 - THE PEOPLE OF THE PHILIPPINES, Petitioner, v. ENGR. RODOLFO YECYEC, ROGELIO BINAS, ISIDRO VICTA, IRENEO VI�A, RUDY GO, JUANITO TUQUIB, ROMEO BUSTILLO, FELIX OBALLAS, CASTEO ESCLAMADO, RICARDO LUMACTUD, LEOPOLDO PELIGRO, PATERNO NANOLAN, CARLITO SOLATORIO, MEDARDO ABATON, FEDIL RABANES, FELIX HINGKING, BENJAMIN TOTO, EUFROCINO YBA�EZ, FELOMINO OBSIOMA, LORETO PEROCHO, MARANIE UNGON, NOYNOY ANGCORAN, ROLANDO YUZON, NESTOR CHAVEZ, LEONARDO PREJAN, PRIMO LIBOT, NEMESIO ABELLA, IRENEO LICUT, PROCESO GOLDE, EPIFANIO LABRADOR, AND BRANCH 11, REGIONAL TRIAL COURT (MANOLO FORTICH, BUKIDNON), Respondents.

  • G.R. No. 190834, November 26, 2014 - ARIEL T. LIM, Petitioner, v. PEOPLE OF THE PHILIPPINES, Respondent.

  • G.R. No. 201284, November 19, 2014 - LUVIMIN CEBU MINING CORP. AND LUVIMIN PORT SERVICES COMPANY, INC., Petitioners, v. CEBU PORT AUTHORITY AND PORT MANAGER ANGELO C. VERDAN, Respondents.

  • G.R. No. 189861, November 19, 2014 - MICHELIN ASIA APPLICATION CENTER, INC., Petitioner, v. MARIO J. ORTIZ, PACIFIC SUPPORT PETITIONER, Respondent.

  • G.R. No. 209590, November 19, 2014 - PEOPLE OF THE PHILIPPINES, Plaintiff-Appellee, v. GABRIEL DUCAY Y BALAN, Accused-Appellant.

  • G.R. No. 196102, November 26, 2014 - GOVERNMENT SERVICE INSURANCE SYSTEM, Petitioner, v. AURELIA Y. CALUMPIANO, Respondent.

  • G.R. No. 206379, November 19, 2014 - CECILIA PAGADUAN, Petitioner, v. CIVIL SERVICE COMMISSION* AND REMA MARTIN SALVADOR, Respondents.

  • G.R. No. 183795, November 12, 2014 - PRUDENTIAL BANK (NOW BANK OF THE PHILIPPINE ISLANDS) AS THE DULY APPOINTED ADMINISTRATOR OF THE ESTATE OF JULIANA DIEZ VDA. DE GABRIEL, Petitioner, v. AMADOR A. MAGDAMIT, JR., ON HIS BEHALF AND AS SUBSTITUTED HEIR (SON) OF AMADOR MAGDAMIT, SR., AND AMELIA F. MAGDAMIT, AS SUBSTITUTED HEIR (WIDOW) OF AMADOR MAGDAMIT, SR., Respondents.

  • G.R. No. 154291, November 12, 2014 - LOPEZ REALTY, INC. AND ASUNCION LOPEZ-GONZALES, Petitioners, v. SPOUSES REYNALDO TANJANGCO AND MARIA LUISA ARGUELLES-TANJANGCO, Respondents.

  • G.R. No. 189405, November 19, 2014 - SHERWIN DELA CRUZ, Petitioner, v. PEOPLE OF THE PHILIPPINES AND CARLOS ALBERTO L. GONZALES, IN BEHALF OF HIS DECEASED BROTHER, JEFFREY WERNHER L. GONZALES, Respondents.

  • G.R. No. 194068, November 26, 2014 - PEOPLE OF THE PHILIPPINES, Plaintiff-Appellee, v. BENJIE CONSORTE Y FRANCO, Accused-Appellant.

  • A.M. No. SB-12-19-P [Formerly OCA IPI No. 10-26-SB-P], November 18, 2014 - CIVIL SERVICE COMMISSION, Complainant, v. HERMINIGILDO L. ANDAL, SECURITY GUARD II, SANDIGANBAYAN, QUEZON CITY, Respondent.

  • A.M. No. P-12-3076 (Formerly OCA I.P.I. No. 11-3612-P), November 18, 2014 - NOVO A. LUCAS, Complainant, v. ROLANDO A. DIZON, SHERIFF IV, OFFICE OF THE CLERK OF COURT, REGIONAL TRIAL COURT, STO. DOMINGO, NUEVA ECIJA, Respondent.

  • A.C. No. 7054, November 11, 2014 - CONRADO N. QUE, Complainant, v. ATTY. ANASTACIO E. REVILLA, JR., Respondent.

  • G.R. No. 191260, November 24, 2014 - PEOPLE OF THE PHILIPPINES, Plaintiff-Appellee, v. MELCHOR D. BRITA, Accused-Appellant.

  • G.R. No. 176102, November 26, 2014 - ROSAL HUBILLA Y CARILLO, Petitioner, v. PEOPLE OF THE PHILIPPINES, Respondent.

  • G.R. No. 199032, November 19, 2014 - RETIRED SPO4 BIENVENIDO LAUD, Petitioner, v. PEOPLE OF THE PHILIPPINES, Respondent.

  • G.R. No. 200877, November 12, 2014 - PEOPLE OF THE PHILIPPINES, Plaintiff-Appellee, v. CHARVE JOHN LAGAHIT, Accused-Appellant.

  • G.R. No. 208567, November 26, 2014 - JEANETTE V. MANALO, VILMA P. BARRIOS, LOURDES LYNN MICHELLE FERNANDEZ AND LEILA B. TAI�O, Petitioners, v. TNS PHILIPPINES INC., AND GARY OCAMPO, Respondents.

  • G.R. No. 198076, November 19, 2014 - TAGANITO MINING CORPORATION, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

  • A.M. No. RTJ-14-2399 [Formerly A.M. OCA IPI No. 13-4013-RTJ], November 19, 2014 - GASPAR BANDOY, Complainant, v. JUDGE JOSE S. JACINTO, JR., PRESIDING JUDGE, BRANCH 45, AND ACTING PRESIDING JUDGE, BRANCH 46, BOTH AT REGIONAL TRIAL COURT, SAN JOSE, OCCIDENTAL MINDORO, Respondent.

  • G.R. No. 197567, November 19, 2014 - GOVERNOR ENRIQUE T. GARCIA, JR., Petitioner, v. OFFICE OF THE OMBUDSMAN, LEONARDO B. ROMAN, ROMEO L. MENDIOLA, PASTOR P. VICHUACO, AURORA J. TIAMBENG, AND NUMERIANO G. MEDINA, Respondents.

  • G.R. No. 207175, November 26, 2014 - EDUARDO MAGSUMBOL, Petitioner, v. PEOPLE OF THE PHILIPPINES, Respondent.

  • G.R. No. 201195, November 26, 2014 - TAGANITO MINING CORPORATION, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

  • G.R. No. 183872, November 17, 2014 - OWEN PROSPER A. MACKAY, Petitioner, v. SPOUSES DANA CASWELL AND CERELINA CASWELL, Respondents.

  • G.R. No. 205144, November 26, 2014 - MARGIE BALERTA, Petitioner, v. PEOPLE OF THE PHILIPPINES, Respondent.

  • G.R. No. 166923, November 26, 2014 - PHILIPPINE MIGRANTS RIGHTS WATCH, INC., ON ITS OWN BEHALF AND ON BEHALF OF ITS MEMBER-OVERSEAS FILIPINO WORKERS, JESUS REYES AND RODOLFO MACOROL, Petitioners, v. OVERSEAS WORKERS WELFARE ADMINISTRATION AND ITS BOARD OF TRUSTEES COMPOSED OF HON. PATRICIA A. STO. TOMAS, VIRGILIO R. ANGELO, MANUEL G. IMSON, THE SECRETARY OF FOREIGN AFFAIRS, REPRESENTED BY UNDERSECRETARY JOSE S. BRILLANTES, ROSALINDA BALDOZ, THE SECRETARY OF BUDGET AND MANAGEMENT, REPRESENTED BY ASSISTANT SECRETARY EDUARDO P. OPIDA, MINA C. FIGUEROA, VICTORINO F. BALAIS, CAROLINE R. ROGGE, GREGORIO S. OCA, CORAZON P. CARSOLA AND VIRGINIA J. PASALO, Respondents.

  • G.R. No. 192300, November 24, 2014 - NATIONAL POWER CORPORATION, Petitioner, v. MUNICIPAL GOVERNMENT OF NAVOTAS, SANGGUNIANG BAYAN OF NAVOTAS AND MANUEL T. ENRIQUEZ, IN HIS CAPACITY AS MUNICIPAL TREASURER OF NAVOTAS, Respondents.

  • G.R. No. 179080, November 26, 2014 - EDIGARDO GEROCHE, ROBERTO GARDE AND GENEROSO MARFIL ALIAS �TAPOL�, Petitioners, v. PEOPLE OF THE PHILIPPINES, Respondent.

  • G.R. No. 185565, November 26, 2014 - LOADSTAR SHIPPING COMPANY, INCORPORATED AND LOADSTAR INTERNATIONAL SHIPPING COMPANY, INCORPORATED, Petitioners, v. MALAYAN INSURANCE COMPANY, INCORPORATED, Respondent.

  • G.R. No. 193117, November 26, 2014 - HEIRS OF SPOUSES ANGEL LIWAGON AND FRANCISCA DUMALAGAN, NAMELY: NARCISA LIWAGON-LAGANG, REPRESENTED BY HER HEIR VICTOR LIWAGON LAGANG, LEONCIO LIWAGON, REPRESENTED BY HIS HEIR GERONIMA VDA. LIWAGON, AND JOSEFINA LIWAGON-ESCAUSO REPRESENTED BY THEIR ATTORNEY-IN-FACT AND FOR HERSELF, JOSEFINA LIWAGON-ESCAUSO, Petitioners, v. HEIRS OF SPOUSES DEMETRIO LIWAGON AND REGINA LIWAGON, NAMELY: RODRIGO LIWAGON, MINENCIA LIWAGON-OMITTER, JOSEFINA LIWAGON-NUEVO, TERESITO LIWAGON AND DANILO LIWAGON, Respondents.

  • A.M. No. P-10-2800 [Formerly A.M. No. 10-5-66-MTC], November 18, 2014 - OFFICE OF THE COURT ADMINISTRATOR, Complainant, v. MRS. AURORA T. ZU�IGA, CLERK OF COURT II, MRS. MINDA H. CERVANTES, STENOGRAPHER 1, BOTH OF MUNICIPAL TRIAL COURT (MTC) VIRAC, CATANDUANES, AND MR. PEPITO F. LUCERO, INTERPRETER III, REGIONAL TRIAL COURT, BR. 43, VIRAC, CATANDUANES, Respondents.

  • G.R. No. 212398, November 25, 2014 - EMILIO RAMON �E.R.� P. EJERCITO, Petitioner, v. HON. COMMISSION ON ELECTIONS AND EDGAR �EGAY� S. SAN LUIS, Respondents.

  • G.R. No. 212584, November 25, 2014 - ALROBEN J. GOH, Petitioner, v. HON. LUCILO R. BAYRON AND COMMISSION ON ELECTIONS, Respondents.

  • G.R. No. 210831, November 26, 2014 - SPOUSES TAGUMPAY N. ALBOS AND AIDA C. ALBOS, Petitioners, v. SPOUSES NESTOR M. EMBISAN AND ILUMINADA A. EMBISAN, DEPUTY SHERIFF MARINO V. CACHERO, AND THE REGISTER OF DEEDS OF QUEZON CITY, Respondents.

  • G.R. No. 125346, November 11, 2014 - LA SUERTE CIGAR & CIGARETTE FACTORY, Petitioner, v. COURT OF APPEALS AND COMMISSIONER OF INTERNAL REVENUE, Respondents.; G.R. Nos. 136328-29 - COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. FORTUNE TOBACCO CORPORATION, Respondent.; G.R. No. 144942 - COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. LA SUERTE CIGAR & CIGARETTE FACTORY, Respondent.; G.R. No. 148605 - STERLING TOBACCO CORPORATION, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.; G.R. No. 158197 - LA SUERTE CIGAR & CIGARETTE FACTORY, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.; G.R. No. 165499 -LA SUERTE CIGAR & CIGARETTE FACTORY, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

  • G.R. No. 209651, November 26, 2014 - MARCELO INVESTMENT AND MANAGEMENT CORPORATION, AND THE HEIRS OF EDWARD T. MARCELO, NAMELY, KATHERINE J. MARCELO, ANNA MELINDA J. MARCELO REVILLA, AND JOHN STEVEN J. MARCELO, Petitioners, v. JOSE T. MARCELO, JR., Respondent.

  • G.R. No. 187836, November 25, 2014 - SOCIAL JUSTICE SOCIETY (SJS) OFFICERS, NAMELY, SAMSON S. ALCANTARA, AND VLADIMIR ALARIQUE T. CABIGAO, Petitioners, v. ALFREDO S. LIM, IN HIS CAPACITY AS MAYOR OF THE CITY OF MANILA, Respondent.; G.R. NO. 187916 - JOSE L. ATIENZA, JR., BIENVINIDO M. ABANTE, MA. LOURDES M. ISIP-GARCIA, RAFAEL P. BORROMEO JOCELYN DAWIS-ASUNCION, MINORS MARIAN REGINA B. TARAN, MACAILA RICCI B. TARAN, RICHARD KENNETH B. TARAN, REPRESENTED AND JOINED BY THEIR PARENTS RICHARD AND MARITES TARAN, MINORS CZARINA ALYSANDRA C. RAMOS, CEZARAH ADRIANNA C. RAMOS, AND CRISTEN AIDAN C. RAMOS REPRESENTED AND JOINED BY THEIR MOTHER DONNA C. RAMOS, MINORS JAZMIN SYLLITA T. VILA AND ANTONIO T. CRUZ IV, REPRESENTED AND JOINED BY THEIR MOTHER MAUREEN C. TOLENTINO, Petitioners, v. MAYOR ALFREDO S. LIM, VICE MAYOR FRANCISCO DOMAGOSO, COUNCILORS ARLENE W. KOA, MOISES T. LIM, JESUS FAJARDO LOUISITO N. CHUA, VICTORIANO A. MELENDEZ, JOHN MARVIN C. NIETO, ROLANDO M. VALERIANO, RAYMUNDO R. YUPANGCO, EDWARD VP MACEDA, RODERICK D. VALBUENA, JOSEFINA M. SISCAR, SALVADOR PHILLIP H. LACUNA, LUCIANO M. VELOSO, CARLO V. LOPEZ, ERNESTO F. RIVERA,[1] DANILO VICTOR H. LACUNA, JR., ERNESTO G. ISIP, HONEY H. LACUNA-PANGAN, ERNESTO M. DIONISO, JR. AND ERICK IAN O. NIEVA, Respondents.; CHEVRON PHILIPPINES INC., PETRON CORPORATION AND PILIPINAS SHELL PETROLEUM CORPORATION, Intervenors.

  • LEONEN, J. - CONCURRING AND DISSENTING OPINION - G.R. No. 187836, November 25, 2014 - SOCIAL JUSTICE SOCIETY (SJS) OFFICERS, NAMELY, SAMSON S. ALCANTARA, AND VLADIMIR ALARIQUE T. CABIGAO, Petitioners, v. ALFREDO S. LIM, IN HIS CAPACITY AS MAYOR OF THE CITY OF MANILA, Respondent.; G.R. NO. 187916 - JOSE L. ATIENZA, JR., BIENVINIDO M. ABANTE, MA. LOURDES M. ISIP-GARCIA, RAFAEL P. BORROMEO JOCELYN DAWIS-ASUNCION, MINORS MARIAN REGINA B. TARAN, MACAILA RICCI B. TARAN, RICHARD KENNETH B. TARAN, REPRESENTED AND JOINED BY THEIR PARENTS RICHARD AND MARITES TARAN, MINORS CZARINA ALYSANDRA C. RAMOS, CEZARAH ADRIANNA C. RAMOS, AND CRISTEN AIDAN C. RAMOS REPRESENTED AND JOINED BY THEIR MOTHER DONNA C. RAMOS, MINORS JAZMIN SYLLITA T. VILA AND ANTONIO T. CRUZ IV, REPRESENTED AND JOINED BY THEIR MOTHER MAUREEN C. TOLENTINO, Petitioners, v. MAYOR ALFREDO S. LIM, VICE MAYOR FRANCISCO DOMAGOSO, COUNCILORS ARLENE W. KOA, MOISES T. LIM, JESUS FAJARDO LOUISITO N. CHUA, VICTORIANO A. MELENDEZ, JOHN MARVIN C. NIETO, ROLANDO M. VALERIANO, RAYMUNDO R. YUPANGCO, EDWARD VP MACEDA, RODERICK D. VALBUENA, JOSEFINA M. SISCAR, SALVADOR PHILLIP H. LACUNA, LUCIANO M. VELOSO, CARLO V. LOPEZ, ERNESTO F. RIVERA,[1] DANILO VICTOR H. LACUNA, JR., ERNESTO G. ISIP, HONEY H. LACUNA-PANGAN, ERNESTO M. DIONISO, JR. AND ERICK IAN O. NIEVA, Respondents.; CHEVRON PHILIPPINES INC., PETRON CORPORATION AND PILIPINAS SHELL PETROLEUM CORPORATION, Intervenors.

  • G.R. No. 204025, November 26, 2014 - MARIA LINA S. VELAYO, Petitioner, v. PEOPLE OF THE PHILIPPINES, Respondent.

  • G.R. No. 208749, November 26, 2014 - PEOPLE OF THE PHILIPPINES, Plaintiff-Appellee, v. ANECITO ESTIBAL Y CALUNGSAG, Accused-Appellant.

  • G.R. No. 187987, November 26, 2014 - VICENTE TORRES, JR., CARLOS VELEZ, AND THE HEIRS OF MARIANO VELEZ, NAMELY: ANITA CHIONG VELEZ, ROBERT OSCAR CHIONG VELEZ, SARAH JEAN CHIONG VELEZ AND TED CHIONG VELEZ, Petitioners, v. LORENZO LAPINID AND JESUS VELEZ, Respondents.

  • G.R. No. 191672, November 25, 2014 - DENNIS A. B. FUNA, Petitioner, v. THE CHAIRMAN, CIVIL SERVICE COMMISSION, FRANCISCO T. DUQUE III, EXECUTIVE SECRETARY LEANDRO R. MENDOZA, OFFICE OF THE PRESIDENT, Respondents.

  • G.R. No. 178512, November 26, 2014 - ALFREDO DE GUZMAN, JR., Petitioner, v. PEOPLE OF THE PHILIPPINES, Respondent.

  • A.C. No. 10240 [Formerly CBD No. 11-3241], November 25, 2014 - ESTRELLA R. SANCHEZ, Complainant, v. ATTY. NICOLAS C. TORRES, M.D., Respondent.

  • G.R. No. 197590, November 24, 2014 - BUREAU OF INTERNAL REVENUE, AS REPRESENTED BY THE COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. COURT OF APPEALS, SPOUSES ANTONIO VILLAN MANLY, AND RUBY ONG MANLY, Respondents.

  • G.R. No. 167290, November 26, 2014 - HERMANO OIL MANUFACTURING & SUGAR CORPORATION, Petitioner, v. TOLL REGULATORY BOARD, ENGR. JAIME S. DUMLAO, JR., PHILIPPINE NATIONAL CONSTRUCTION CORPORATION (PNCC) AND DEPARTMENT OF PUBLIC WORKS AND HIGHWAYS (DPWH), Respondents.

  • G.R. No. 161589, November 24, 2014 - PENTA PACIFIC REALTY CORPORATION, Petitioner, v. LEY CONSTRUCTION AND DEVELOPMENT CORPORATION, Respondents.

  • G.R. No. 209202, November 19, 2014 - CATALINO B. BELMONTE, JR., Petitioner, v. C.F. SHARP CREW MANAGEMENT, INC.,/JUAN JOSE P. ROCHA AND JAMES FISHER (GUERNSEY) LTD., Respondents.

  • G.R. No. 209201, November 19, 2014 - NEW FILIPINO MARITIME AGENCIES INC., ST. PAUL MARITIME CORP., AND ANGELINA T. RIVERA, Petitioners, v. MICHAEL D. DESPABELADERAS, Respondent.

  • G.R. No. 208740, November 19, 2014 - CORPORATE STRATEGIES DEVELOPMENT CORP., AND RAFAEL R. PRIETO, Petitioners, v. NORMAN A. AGOJO, Respondent.

  • G.R. No. 205015, November 19, 2014 - MA. MIMIE CRESCENCIO, Petitioner, v. PEOPLE OF THE PHILIPPINES, Respondent.

  • G.R. No. 204589, November 19, 2014 - RIZALDY SANCHEZ Y CAJILI, Petitioner, v. PEOPLE OF THE PHILIPPINES, Respondent.

  • G.R. No. 186455, November 19, 2014 - PEOPLE OF THE PHILIPPINES, Petitioner, v. ROSALINDA CASABUENA, Respondent.

  • G.R. No. 192924, November 26, 2014 - PHILIPPINE AIRLINES, INC., Petitioner, v. REYNALDO V. PAZ, Respondent.

  • A.M. No. P-14-3270 [formerly OCA IPI No. 11-3579-P], November 18, 2014 - ANGELITO P. MIRANDA, Complainant, v. MA. THERESA M. FERNANDEZ, CLERK III, METROPOLITAN TRIAL COURT, QUEZON CITY, Respondent.

  • A.M. No. P-11-2979 [formerly OCA IPI No. 10-3352-P], November 18, 2014 - ELLA M. BARTOLOME, Complainant, v. ROSALIE B. MARANAN, COURT STENOGRAPHER III, REGIONAL TRIAL COURT, BRANCH 20, IMUS, CAVITE, Respondent.

  • A.C. No. 4697, November 25, 2014 - FLORENCIO A. SALADAGA, Complainant, v. ATTY. ARTURO B. ASTORGA, Respondent.; A.C. NO. 4728 - FLORENCIO A. SALADAGA, Complainant, v. ATTY. ARTURO B. ASTORGA, Respondent.

  • G.R. No. 211424, November 26, 2014 - DAVAO HOLIDAY TRANSPORT SERVICES CORPORATION, Petitioner, v. SPOUSES EULOGIO AND CARMELITA EMPHASIS, Respondent.

  • G.R. No. 200894, November 10, 2014 - LUZVIMINDA APRAN CANLAS, Petitioner, v. REPUBLIC OF THE PHILIPPINES, Respondent.

  • G.R. No. 175410, November 12, 2014 - SMI-ED PHILIPPINES TECHNOLOGY, INC., Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

  • G.R. No. 190901, November 12, 2014 - AMADA COTONER-ZACARIAS, Petitioner, v. SPOUSES ALFREDO REVILLA AND THE HEIRS OF PAZ REVILLA, Respondents.

  • G.R. No. 199402, November 12, 2014 - PEOPLE OF THE PHILIPPINES, Appellee, v. ENRIQUE QUINTOS Y BADILLA, Accused-Appellant.

  • G.R. No. 156330, November 19, 2014 - NEDLLOYD LIJNEN B.V. ROTTERDAM AND THE EAST ASIATIC CO., LTD., Petitioners, v. GLOW LAKS ENTERPRISES, LTD., Respondent.

  • G.R. No. 142983, November 26, 2014 - SOLIDBANK CORPORATION, Petitioner, v. GOYU & SONS, INC., GO SONG HIAP, BETTY CHIU SUK YING, NG CHING KWOK, YEUNG SHUK HING, AND THEIR RESPECTIVE SPOUSES, AND MALAYAN INSURANCE COMPANY, INC., Respondents; RIZAL COMMERCIAL BANKING CORPORATION, Respondent (Intervenor).

  • A.M. No. RTJ-13-2360 (Formerly A.M. OCA IPI No. 08-3010-RTJ), November 19, 2014 - DOROTHY FE MAH-AREVALO, Complainant, v. JUDGE CELSO L. MANTUA, REGIONAL TRIAL COURT OF PALOMPON, LEYTE, BRANCH 17, Respondent.

  • G.R. No. 190486, November 26, 2014 - STANLEY FINE FURNITURE, ELENA AND CARLOS WANG, Petitioners, v. VICTOR T. GALLANO AND ENRIQUITO SIAREZ, Respondents.

  • G.R. No. 179518, November 11, 2014 - BANK OF THE PHILIPPINE ISLANDS, Petitioner, v. VICENTE VICTOR C. SANCHEZ, HEIRS OF KENNETH NEREO SANCHEZ, REPRESENTED BY FELISA GARCIA YAP, AND HEIRS OF IMELDA C. VDA. DE SANCHEZ, REPRESENTED BY VICENTE VICTOR C. SANCHEZ, Respondents.; G.R. NO. 179835 - GENEROSO TULAGAN, HEIRS OF ARTURO MARQUEZ, REPRESENTED BY ROMMEL MARQUEZ, AND VARIED TRADERS CONCEPT, INC., REPRESENTED BY ITS PRESIDENT AND GENERAL MANAGER, ANTHONY QUINA, Petitioners, v. VICENTE VICTOR C. SANCHEZ, HEIRS OF KENNETH NEREO SANCHEZ, REPRESENTED BY FELISA GARCIA YAP, AND HEIRS OF IMELDA C. VDA. DE SANCHEZ, REPRESENTED BY VICENTE VICTOR C. SANCHEZ, JESUS V. GARCIA, AND TRANSAMERICAN SALES & EXPOSITION, INC., Respondents.; G.R. NO. 179954 - REYNALDO V. MANIWANG, Petitioner, v. VICENTE VICTOR C. SANCHEZ AND FELISA GARCIA YAP, Respondents.

  • G.R. No. 172652, November 26, 2014 - METROPOLITAN BANK AND TRUST COMPANY, Petitioner, v. WILFRED N. CHIOK, Respondent.; G.R. No. 175302 - BANK OF THE PHILIPPINE ISLANDS, Petitioner, v. WILFRED N. CHIOK, Respondent.; G.R. No. 175394 - GLOBAL BUSINESS BANK, INC., Petitioner, v. WILFRED N. CHIOK, Respondent.

  • G.R. No. 175707, November 19, 2014 - FORT BONIFACIO DEVELOPMENT CORPORATION, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE AND REVENUE DISTRICT OFFICER, REVENUE DISTRICT NO. 44, TAGUIG AND PATEROS, BUREAU OF INTERNAL REVENUE, Respondents.; G.R. NO. 18003 - FORT BONIFACIO DEVELOPMENT CORPORATION, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE AND REVENUE DISTRICT OFFICER, REVENUE DISTRICT NO. 44, TAGUIG AND PATEROS, BUREAU OF INTERNAL REVENUE, Respondents.; G.R. No. 181092 - 5 FORT BONIFACIO DEVELOPMENT CORPORATION, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE AND REVENUE DISTRICT OFFICER, REVENUE DISTRICT NO. 44, TAGUIG AND PATEROS, BUREAU OF INTERNAL REVENUE, Respondents.

  • G.R. No. 196122, November 12, 2014 - JOEL B. MONANA, Petitioner, v. MEC GLOBAL SHIPMANAGEMENT AND MANNING CORPORATION AND HD HERM DAVELSBERG GMBH, Respondents.

  • G.R. No. 210987, November 24, 2014 - THE PHILIPPINE AMERICAN LIFE AND GENERAL INSURANCE COMPANY, Petitioner, v. THE SECRETARY OF FINANCE AND THE COMMISSIONER OF INTERNAL REVENUE, Respondents.

  • A.C. No. 5440, November 26, 2014 - SPOUSES NICASIO AND DONELITA SAN PEDRO, Complainants, v. ATTY. ISAGANI A. MENDOZA, Respondent.

  • A.M. No. RTJ-11-2290 [Formerly OCA IPI No. 08-2954-RTJ], November 18, 2014 - MARILOU T. RIVERA, Complainant, v. JUDGE JAIME C. BLANCAFLOR, REGIONAL TRIAL COURT, BRANCH 26, STA. CRUZ, LAGUNA, Respondent.

  • G.R. No. 194751, November 26, 2014 - AURORA N. DE PEDRO, Petitioner, v. ROMASAN DEVELOPMENT CORPORATION, Respondent.

  • G.R. No. 205487, November 12, 2014 - ORION SAVINGS BANK, Petitioner, v. SHIGEKANE SUZUKI, Respondent.

  • G.R. No. 184203, November 26, 2014 - CITY OF LAPU-LAPU, Petitioner, v. PHILIPPINE ECONOMIC ZONE AUTHORITY, Respondent.; G.R. NO. 187583 - PROVINCE OF BATAAN, REPRESENTED BY GOVERNOR ENRIQUE T. GARCIA, JR., AND EMERLINDA S. TALENTO, IN HER CAPACITY AS PROVINCIAL TREASURER OF BATAAN, Petitioners, v. PHILIPPINE ECONOMIC ZONE AUTHORITY, Respondent.

  • G.R. No. 182601, November 10, 2014 - JOEY M. PESTILOS, DWIGHT MACAPANAS, MIGUEL GACES, JERRY FERNANDEZ AND RONALD MUNOZ, Petitioners, v. MORENO GENEROSO AND PEOPLE OF THE PHILIPPINES, Respondents.

  • G.R. No. 187836, November 25, 2014 - SOCIAL JUSTICE SOCIETY (SJS) OFFICERS, NAMELY, SAMSON S. ALCANTARA, AND VLADIMIR ALARIQUE T. CABIGAO, Petitioners, v. ALFREDO S. LIM, IN HIS CAPACITY AS MAYOR OF THE CITY OF MANILA, Respondent.; G.R. No. 187916 - JOSE L. ATIENZA, JR., BIENVINIDO M. ABANTE, MA. LOURDES M. ISIP-GARCIA, RAFAEL P. BORROMEO JOCELYN DAWIS-ASUNCION, MINORS MARIAN REGINA B. TARAN, MACAILA RICCI B. TARAN, RICHARD KENNETH B. TARAN, REPRESENTED AND JOINED BY THEIR PARENTS RICHARD AND MARITES TARAN, MINORS CZARINA ALYSANDRA C. RAMOS, CEZARAH ADRIANNA C. RAMOS, AND CRISTEN AIDAN C. RAMOS REPRESENTED AND JOINED BY THEIR MOTHER DONNA C. RAMOS, MINORS JAZMIN SYLLITA T. VILA AND ANTONIO T. CRUZ IV, REPRESENTED AND JOINED BY THEIR MOTHER MAUREEN C. TOLENTINO, Petitioners, v. MAYOR ALFREDO S. LIM, VICE MAYOR FRANCISCO DOMAGOSO, COUNCILORS ARLENE W. KOA, MOISES T. LIM, JESUS FAJARDO LOUISITO N. CHUA, VICTORIANO A. MELENDEZ, JOHN MARVIN C. NIETO, ROLANDO M. VALERIANO, RAYMUNDO R. YUPANGCO, EDWARD VP MACEDA, RODERICK D. VALBUENA, JOSEFINA M. SISCAR, SALVADOR PHILLIP H. LACUNA, LUCIANO M. VELOSO, CARLO V. LOPEZ, ERNESTO F. RIVERA,1 DANILO VICTOR H. LACUNA, JR., ERNESTO G. ISIP, HONEY H. LACUNA-PANGAN, ERNESTO M. DIONISO, JR. AND ERICK IAN O. NIEVA, Respondents.; CHEVRON PHILIPPINES INC., PETRON CORPORATION AND PILIPINAS SHELL PETROLEUM CORPORATION, Intervenors.

  • G.R. No. 204142, November 19, 2014 - HONDA CARS PHILIPPINES, INC., Petitioner, v. HONDA CARS TECHNICAL SPECIALIST AND SUPERVISORS UNION, Respondent.

  • G.R. No. 172218, November 26, 2014 - FELICIANO B. DUYON, SUBSTITUTED BY HIS CHILDREN: MAXIMA R. DUYON-ORSAME, EFREN R. DUYON, NOVILYN R. DUYON, ELIZABETH R. DUYON-SIBUMA, MODESTO R. DUYON, ERROL R. DUYON, AND DIVINA R. DUYON-VINLUAN, Petitioners, v. THE FORMER SPECIAL FOURTH DIVISION OF THE COURT OF APPEALS AND ELEONOR P. BUNAG-CABACUNGAN, RESPONDENTS.FELICIANO B. DUYON, SUBSTITUTED BY HIS CHILDREN: MAXIMA R. DUYON-ORSAME, EFREN R. DUYON, NOVILYN R. DUYON, ELIZABETH R. DUYON-SIBUMA, MODESTO R. DUYON, ERROL R. DUYON, AND DIVINA R. DUYON-VINLUAN, Petitioners, v. THE FORMER SPECIAL FOURTH DIVISION OF THE COURT OF APPEALS AND ELEONOR P. BUNAG-CABACUNGAN, Respondents.

  • G.R. No.199008, November 19, 2014 - DANILO ALMERO, TERESITA ALAGON, CELIA BULASO, LUDY RAMADA, REGINA GEGREMOSA, ISIDRO LAZARTE, THELMA EMBARQUE, FELIPE LAZARTE, GUILERMA LAZARTE, DULCESIMA BENIMELE, Petitioners, v. HEIRS OF MIGUEL PACQUING, AS REPRESENTED BY LINDA PACQUING�FADRILAN, Respondents.

  • G.R. No. 204700, November 24, 2014 - EAGLERIDGE DEVELOPMENT CORPORATION, MARCELO N. NAVAL AND CRISPIN I. OBEN, Petitioners, v. CAMERON GRANVILLE 3 ASSET MANAGEMENT, INC., Respondent.

  • G.R. No. 166790, November 19, 2014 - JUAN P. CABRERA, Petitioner, v. HENRY YSAAC, Respondent.

  • G.R. No. 193551, November 19, 2014 - HEIRS OF GREGORIO LOPEZ, REPRESENTED BY ROGELIA LOPEZ, ET AL., Petitioners, v. DEVELOPMENT BANK OF THE PHILIPPINES [NOW SUBSTITUTED BY PHILIPPINE INVESTMENT TWO (SPV-AMC), INC.], Respondents.