Republ

i
coft
hePhi
l
ippi
nes

SUPREMECOURT

Mani
l
a

FI
RSTDI
VISI
ON

G.
R.No.187587 June5,
2013

NAGKAKAI
SANGMARALI
TANGSI
TIOMASI
GASI
G,I
NC.
,Pet
it
ioner
,

v
s.

MILI
TARYSHRINESERVI
CES-PHI LI
PPI
NEVETERANSAFFAI
RSOFFI
CE,
DEPARTMENTOF
NATIONALDEFENSE,
Respondent
.

x-----------------------x

G.
R.No.187654

WESTERNBICUTANLOTOWNERSASSOCI
ATI
ON,
INC.
,repr
esent
edbyi
tsBoar
dofDi
rect
ors,
Pet
it
ioner
,

v
s.

MILI
TARYSHRINESERVI
CES-PHI LI
PPI
NEVETERANSAFFAI
RSOFFI
CE,
DEPARTMENTOF
NATIONALDEFENSE,
Respondent
.

DECISION

SERENO,
CJ.
:
Befor
eusar econsol
i
datedPet
it
ionsf
orRevi
ewunderRul
e45oft heRul
esofCour
tassai
l
ing
theDeci
sion1promulgat
edon29Apri
l2009oft
heCourtofAppealsi
nCA-G.
R.SPNo.97925.

THEFACTS

Thef
act
s,ascul
l
edf
rom t
her
ecor
ds,
areasf
oll
ows:

On12Jul y1957,byv i
rt
ueofPr oclamat i
onNo.423, Pr
esi
dentCar
losP.Garci
areser
vedparcel
s
oflandintheMunicipal
it
iesofPasi g,Taguig,
Parañaque,
Provi
nceofRizal
andPasayCit
yf ora
mili
tar
yreservat
ion.Themi l
i
taryreservati
on,thenknownasFortWil
li
am McKinl
ey,wasl
ateron
renamedFor tAndresBonif
acio(For tBonif
aci
o).

On28May1967, Presi
dentFer di
nandE.Mar cos( Pr
esi
dentMarcos)issuedProcl
amati
onNo.
208,amendingProclamationNo.423,whi chexcludedacert
ainareaofFortBonif
aci
oand
reser
veditforanati
onalshrine.TheexcludedareaisnowknownasLi bi
nganngmgaBay ani
,
whichisundertheadministr
ationofhereinrespondentMil
i
taryShri
neSer v
ices–Phi
li
ppine
Veter
ansAff ai
rsOf
fice(MSS- PVAO).

Again,on7January1986,Presi
dentMarcosissuedProclamat i
onNo.2476,furt
heramending
Proclamati
onNo.423,whichexcludedbarangaysLowerBicutan,UpperBi
cut
anandSi gnal
Vil
lagefr
om theoperat
ionofProclamati
onNo.423anddecl areditopenf
ordisposi
ti
onunder
theprovi
sionsofRepubli
cActNos.(R.A.
)274and730.

Att
hebottom ofPr
ocl
amat
ionNo.2476,
Presi
dentMar
cosmadeahandwr
it
tenaddendum,
whi
chreads:

"
P.S.–Thi
sincl
udesWest
ernBi
cut
an

(
SGD.
)Fer
dinandE.Mar
cos"
2
Thecruxoft
hecontrover
syst
art
edwhenProcl
amati
onNo.2476waspubl
i
shedi
ntheOf
fi
ci
al
Gazet
te3on3February1986,
wit
houtt
heabove-
quot
edaddendum.

Yearslat
er,on16October1987,PresidentCor azonC.Aquino(Presi
dentAquino)i
ssued
Procl
amat i
onNo.172whi chsubst
ant i
allyreit
eratedPr
ocl
amat i
onNo.2476, aspubli
shed,
but
thi
stimeexcludedLots1and2ofWest ernBicutanfr
om theoperati
onofProclamati
onNo.423
anddeclaredthesai
dlot
sopenf ordisposi t
ionundertheprovi
sionsofR.A.274and730.

Memor
andum Or
derNo.119,
impl
ement
ingPr
ocl
amat
ionNo.172,
wasi
ssuedont
hesameday
.

Throughthey ear
s,inf
ormalset
tl
ersincr
easedandoccupiedsomeareasofFor tBonifacio
i
ncludingport
ionsoftheLibi
nganngmgaBay ani
.Thus,Bri
gadi
erGeneralFr
edelit
oBaut ista
i
ssuedGener alOrderNo.1323creat
ingTaskForceBantay(TFB)
,pri
mar i
l
ytopr eventfurther
unauthori
zedoccupationandtocausethedemolit
ionofil
l
egalstr
uct
uresatFor tBonifacio.

On27August1999, member sofpet i

ti
onerNagkakaisangMar ali
tangSiti
oMasi gasig,
Inc.
(NMSMI )f
il
edaPet i
ti
onwi ththeCommi ssi
ononSet tlementofLandPr oblems( COSLAP) ,
wher eitwasdocketedasCOSLAPCaseNo.99- 434.ThePet i
tionprayedforthef ol
lowing:
(1)
thereclassi
fi
cati
onoft heareast heyoccupi
ed,coveringLot3ofSWO- 13-000-298ofWest ern
Bicutan,fr
om publi
clandt oalienabl
eanddisposablel andpursuanttoProclamat i
onNo.2476;
(2)thesubdivi
sionofthesubj ectlotbytheDir
ectorofLands; and(3)theLandManagement
Bureau’sfaci
li
tati
onoft hedistri
buti
onandsaleoft hesubjectlottoit
sbonaf ideoccupants.4

On1Sept ember2000,pet
it
ionerWesternBicutanLotOwnersAssoci
ati
on,I
nc.(WBLOAI
)fi
leda
Pet
iti
on-
in-I
nter
vent
ionsubstant
ial
l
ypr ay
ingforthesamereli
efsasthosepray
edforbyNMSMI
wit
hregardtotheareatheformerthenoccupiedcover
ingLot7ofSWO- 00-
001302inWest
ern
Bi
cutan.
5

Thus,on1September2006,COSLAPissuedaResolut
ion6grant
ingt
hePeti
ti
onanddecl
ari
ng
theport
ionsofl
andinquestional
i
enabl
eanddisposabl
e,wit
hAssociat
eCommissi
onerLi
na
Aguil
ar-
General
dissent
ing.
7

TheCOSLAPr
uledt
hatt
hehandwr
it
tenaddendum ofPr
esi
dentMar
coswasani
ntegr
alpar
tof
Procl
amati
onNo.2476,
andwastheref
ore,cont
rol
l
ing.Thei
ntenti
onofthePr
esidentcoul
dnot
bedefeat
edbyt
henegli
genceori
nadvert
enceofother
s.Fur
ther,
consi
deri
ngthatProcl
amati
on

No.2476wasdonewhi let
heformerPresi
dentwasexer cisinglegi
slat
ivepowers,i
tcoul
dnotbe
amended,
repeal
edorsuperseded,byamer eexecutiv
eenact ment.Thus, Pr
oclamati
onNo.172
coul
dnothavesupersededmuchlessdispl
acedPr oclamat ionNo.2476, asthelat
terwas
i
ssuedonOctober16,1987whenPr esi
dentAquino’slegislati
vepowerhadceased.

InherDissenti
ngOpi nion,AssociateCommi ssi
onerLi naAgui larGener alstr
essedt hatpur suant
toArticl
e2oft heCi vi
lCode,publicationisindispensableinev erycase.Li kewise,shehel dthat
whent heprovisionofthelawiscl earandunambi guoussot hatt hereisnooccasi onf orthe
courttolookintolegisl
ati
veintent, t
helawmustbet akenasi tis, devoidofjudici
al addit
ionor
subtract
ion.
8Fi nall
y,shemaintainedt hattheCommi ssi
onhadnoaut hor i
tytosuppl ythe
addendum originall
yomi t
tedinthepubl i
shedv ersionofPr oclamat i
onNo.2476, ast odoso
wouldbet ant
amountt oencroachi ngont hef i
eldoft helegislature.

Her
einr
espondentMSS-PVAOfi
l
edaMot i
onforReconsi
der
ati
on,
9whi
chwasdeni
edbyt
he
COSLAPinaResolut
iondat
ed24Januar
y2007.10

MSS-PVAOfil
edaPeti
ti
onwit
htheCourtofAppeal
sseeki
ngtor
ever
set
heCOSLAP
Resol
uti
onsdated1Sept
ember2006and24January2007.

Thus,on29Apr
il2009,
thethenCour
tofAppeal
sFir
stDi
vi
sionr
ender
edt
heassai
l
edDeci
sion
grant
ingMSS-
PVAO’sPeti
ti
on,thedi
sposi
ti
vepor
ti
onofwhi
chreads:

INVI EW OFALLTHEFOREGOI NG,t

heinstantpeti
ti
oni sherebyGRANTED.TheResol utions
datedSeptember1,2006andJanuar y24,2007issuedbyt heCommi ssionontheSet tl
ementof
LandPr obl
emsinCOSLAPCaseNo.99- 434areher ebyREVERSEDandSETASI DE.Inlieu
thereof,
thepeti
ti
onsofrespondent
sinCOSLAPCaseNo.99- 434areDISMI SSED,forlackof
mer i
t,asdi
scussedher
ein.Furt
her,
pendingurgentmot ionsfi
ledbyrespondentsarelikewise

DENI
ED.SOORDERED.
11(
Emphasi
sint
heor
igi
nal
)
Bot
hNMSMI12andWBLOAI13appeal
edthesai
dDeci
sionbyf
il
ingt
hei
rrespect
ivePet
it
ionsf
or
Rev
iewwi
tht
hisCour
tunderRul
e45oftheRul
esofCourt
.

THEI
SSUES

Pet
it
ionerNMSMIr
aisest
hef
oll
owi
ngi
ssues:

WHETHERORNOTTHEHONORABLECOURTOFAPPEALSSERI OUSLYERREDI
NRULINGTHAT
PROCLAMATIONNO.2476DIDNOTINCLUDEANYPORTI
ONOFWESTERNBICUTANASTHE
HANDWRITTENNOTATIONBYPRESIDENTMARCOSONTHESAIDPROCLAMATIONWASNOT
PUBLI
SHEDINTHEOFFICIALGAZETTE.

I
I

WHETHERORNOTTHEHONORABLECOURTOFAPPEALSSERIOUSLYERREDI
NRULI
NGTHAT
PROCLAMATI
ONNO.172LI
KEWISEEXCLUDEDTHEPORTI
ONOFLANDOCCUPIEDBY
MEMBEROFHEREI
NPETITI
ONER.

I
II

WHETHERORNOTTHEHONORABLECOURTOFAPPEALSERREDI NNOTCONSI
DERI
NGTHAT
THEHON.COSLAPHASBROADPOWERSTORECOMMENDTOTHEPRESI DENT>I
NNOVATI
VE
MEASURESTORESOLVEEXPEDI
TIOUSLYVARI
OUSLANDCASES.
14

Ont
heot
herhand,
pet
it
ionerWBLOAIr
aisest
hissol
eissue:
WHETHERORNOTTHEHONORABLECOURTOFAPPEALSERREDI NHOLDINGTHATTHE
SUBJECTPROPERTYWASNOTDECLAREDALIENABLEANDDISPOSABLEBYVIRTUEOF
PROCLAMATIONNO.2476BECAUSETHEHANDWRITTENADDENDUM OFPRESIDENT
FERDI
NANDE.MARCOSI NCLUDI
NGWESTERNBICUTANINPROCLAMATIONNO.2476WAS
NOTINCLUDEDINTHEPUBLICATI
ON.15

BothPetit
ionsboildowntotheprinci
pali
ssueofwhet hert
heCour tofAppealser
redi
nrul
ing
thatt
hesubj ectl
otswerenotali
enableanddisposablebyvi
rtueofProcl
amat i
onNo.2476on
thegroundthatthehandwri
ttenaddendum ofPresidentMarcoswasnotincludedint
he
publi
cati
onoft hesaidl
aw.

THECOURT’
SRULI
NG

Wedenyt
hePet
it
ionsf
orl
ackofmer
it
.

Consideri
ngthatpet i
ti
onerswereoccupy i
ngLots3and7ofWest ernBicut
an(subj
ectl
ots)
,their
clai
mswer eanchor edont hehandwri
ttenaddendum ofPresi
dentMar costoProcl
amati
onNo.
2476.Theyal l
egethatthef or
merPresidentint
endedtoincl
udeallWesternBi
cutanint
he
recl
assif
icati
onofpor ti
onsofFortBonifaci
oasdisposablepubl
iclandwhenhemadeanot ati
on
j
ustbelowt hepri
ntedv ersi
onofProclamationNo.2476.

However,
iti
sundi
sputedthatt
hehandwrit
tenaddendum wasnoti
ncl
udedwhenPr
ocl
amat
ion
No.2476waspubl
ishedintheOff
ici
alGazett
e.

Theresolut
ionofwhetherthesubj
ectlot
swer edecl
aredasreclassif
iedanddisposabl
eli
esi
n
thedeter
minati
onofwhet hert
hehandwritt
enaddendum ofPresidentMarcoshast hefor
ceand
eff
ectoflaw.Inr
elat
iontheret
o,Ar
ticl
e2oft heCivi
lCodeexpresslyprovi
des:

ART.2.Lawsshallt
akeeffectaft
erfi
fteenday
sf ol
l
owingt
hecompleti
onofthei
rpubli
cati
onin
theOff
ici
alGazet
te,unl
essitisother
wiseprovi
ded.Thi
sCodeshal
ltakeef
fectoneyearaft
er
suchpubli
cat
ion.
Undert heabov eprovisi
on,therequirementofpubl icationisindi
spensabl etogiveef f
ecttothe
l
aw, unlessthelawi t
selfhasother wiseprovided.Thephr ase"unlessot her
wisepr ovi
ded"refer
s
toadi ff
erenteffect
ivi
tydateothert hanafterfi
fteenday sfol
lowingt hecompl et
ionoft helaw’s
publicati
onintheOf f
icialGazet
te,butdoesnoti mpl ythattherequirementofpubl i
cati
onmaybe
dispensedwi t
h.Thei ssueofther equirementofpubl i
cationwasal readysettl
edi nthelandmar k
caseTañadav .Hon.Tuv era,
16inwhi chwehadt heoccasi ontor ul
et hus:

Publicati
onisindispensabl
ei neverycase,butthel
egislatur
emayi nitsdiscreti
onprovidethat
theusual fi
ft
een-dayperiodshallbeshortenedorextended.Anexampl e,aspointedoutbyt he
presentChiefJust i
ceinhisseparateconcurrenceintheor i
ginal
decisi
on, i
stheCi v
ilCodewhi ch
didnotbecomeef fecti
veafterfi
ft
eenday sfrom i
tspublicati
onintheOf f
ici
al Gazett
ebut"one
yearaf t
ersuchpubl i
cati
on."Thegeneralruledidnotapplybecauseitwas" ot
herwiseprovi
ded. "

I
tisnotcor recttosayt hatundert hedisputedclausepubli
cati
onmaybedi spensedwi t
h
alt
ogether.Ther easoni sthatsuchomi ssionwoul doff
endduepr ocessi nsof arasi twoul ddeny
thepublicknowl edgeoft helawst hataresupposedt ogovernit
.Surely,ifthel egislat
urecoul d
vali
dlyprovi
det hatal awshal lbecomeef fecti
veimmediatel
yuponi tsappr ov alnotwithstanding
thelackofpubl i
cat i
on(oraf t
eranunr easonablyshortperi
odafterpublicati
on) ,itisnotunl i
kely
thatpersonsnotawar eofi twouldbepr ejudi
cedasar esult
;andtheywoul dbesonotbecause
ofaf ai
luretocompl ywithitbutsimplybecauset heydidnotknowofi tsexi stence.Si gni
ficantl
y,
thi
sisnott r
ueonl yofpenal l
awsasi scommonl ysupposed.Onecant hinkofmanynon- penal
measur es,l
ikeal awonpr escr
ipti
on,whichmustal sobecommuni catedt ot heper sonst hey
mayaf fectbeforet heycanbegi ntooper ate.

xxxx

Thet erm" l
aws"shoul dr efertoal llawsandnotonl ytothoseofgener alapplicati
on, forstri
ctl
y
speaki ngalllawsr elatetot hepeopl eingeneral albeitt
her earesomet hatdonotappl ytothem
directly.Anexampl eisal awgr antingcit
izenshipt oapar t
icul
arindividual,li
kear elativeof
Presi dentMar coswhowasdecr eedi nst
antnat urali
zati
on.I tsur
el ycannotbesai dt hatsucha
l
awdoesnotaf fectthepubl i
cal thoughitunquest ionablydoesnotappl ydi r
ectlytoal lthe
peopl e.Thesubj ectofsuchl awi samat terofpubl i
cinterestwhichanymemberoft hebody
politi
cmayquest i
oni nthepol iticalforumsor ,ifhei sapr operpar t
y,ev enint hecour tsofjustice.
Inf act,alawwi thoutanybear ingont hepublicwoul dbei nval
idasani ntrusionofpr ivacyoras
classl egisl
ati
onorasanul t
rav iresactoft helegislatur
e.Tobev ali
d,thel awmusti nv ari
ably
affectt hepublicinterestev enifi tmightbedi rectlyapplicableonlytoonei ndi v
idual,orsomeof
t
hepeopl
eonl
y,andnott
othepubl
i
casawhol
e.

Wehol dther
eforethatal
lstat
utes,i
ncl
udingthoseofl ocalappl
i
cat i
onandpri
vatel
aws,shall
be
publ
ishedasacondi ti
onforthei
reff
ecti
vi
ty,whichshal lbegi
nfi
fteendaysaf
terpubl
icat
ion
unl
essadi ff
erenteff
ecti
vi
tydateisfi
xedbythel egi
slature.

Cov er
edbyt hisrul
ear epresident
ial
decreesandexecutiv
eor derspromulgatedbyt hePresi
dent
i
nt heexerciseoflegisl
ati
vepower swhenevert hesamear evali
dlydel
egatedbyt helegi
slat
ure
or,atpresent,di
rectl
yconferredbytheConst i
tuti
on.Administ
rati
verul
esandr egulati
onsmust
alsobepubl i
shedi ft
heirpurposeistoenforceorimplementexistingl
awpur suantalsotoa
vali
ddelegation.

xxxx

Accordingly,
event hechart
erofacitymustbepubl i
shednot wit
hstandingt
hatitappliestoonly
aporti
onoft henat ional
terr
it
oryanddir
ectl
yaf fectsonlytheinhabit
antsofthatplace.All
presi
dent i
aldecreesmustbepubl i
shed,i
ncludingev en,say,
thosenami ngapubl i
cplaceaftera
favor
edi ndiv
idualorexempt i
nghimfrom certai
npr ohibi
ti
onsorr equi
rements.Thecircul
ars
i
ssuedbyt heMonet aryBoardmustbepublishedi ftheyaremeantnotmer elytointerpr
etbutto
"fi
l
linthedet ai
ls"oftheCentral
BankActwhi cht hatbodyissupposedt oenforce.

xxxx

Weagr eet hatthepubl i

cati
onmustbei nfull
ori ti
snopubl icati
onatall sinceitspur poseisto
i
nformt hepubl i
coft hecont entsoft hel aws.Ascor rectl
ypointedoutbyt hepet i
ti
oners,t
he
merement ionoft henumberoft hepr esidenti
al decr
ee, t
het i
tl
eofsuchdecr ee,itswhereabouts
(e.
g.,"wi t
hSecr etar yTuv er
a"),t
hesupposeddat eofef fecti
vit
y,andinamer esuppl ementofthe
Offi
cial Gazet t
ecannotsat isfythepubl icati
onrequi r
ement .
1âwphi 1Thisi snotev ensubstant
ial
compl i
ance.Thi swast hemanner ,i
nci dental
ly,
inwhi chtheGener alAppr opriationsActforFY
1975, apr esidentialdecreeundeni ablyofgener alappli
cabil
ityandinterest ,
was" publi
shed"by
theMar cosadmi nistr
ation.Theev identpur posewast owi t
hholdrathert handi sclose
i
nformat i
onont hisv i
tallaw.
xxxx

Lawsmustcomeouti ntheopeni ntheclearli

ghtofthesuninst
eadofskulkingintheshadows
withtheirdark,
deepsecret s.My steri
ouspr onouncementsandrumoredrulescannotbe
recognizedasbindingunlesst heirexist
enceandcont entsareconf
irmedbyav al
i
dpublicat
ion
i
ntendedt omakefulldi
sclosureandgi v
epr opernoti
cetothepeople.Thefurti
velawisli
kea
scabbar dedsabert
hatcannotf eint,
parryorcutunlessthenakedbladeisdrawn.(Emphases
suppli
ed)

Applyi
ngtheforegoingrul
ingtothei
nstantcase,
thi
sCourtcannotr
elyonahandwri
tt
ennote
thatwasnotpartofPr ocl
amationNo.2476aspubli
shed.Wit
houtpubli
cat
ion,
thenot
enever
hadanylegalforceandeffect
.

Fur t
her mor e, underSect ion24, Chapt er6, BookIoft heAdmi nistrati
v eCode, "t
hepubl icati
onof
anyl aw, resol utionorot herof f
ici
aldocument sint heOf f
icialGazet t
eshal lbepr imaf acie
evidenceofi tsaut hor i
ty."Thus, whet herornotPr esidentMar cosi ntendedt oi ncludeWest ern
Bicut ani snotonl yirrelevantbutspecul ati
v e.Simpl yput ,thecour tsmaynotspecul ateast ot he
probabl ei ntentoft helegi sl
atureapar tf r
om t hewor dsappear i
ngi nthel aw. 17Thi sCour t
cannotr ulet hatawor dappear si nthel awwhen, evidently,thereisnone.I nPagpal ainHaul er
s,
Inc.v .Hon.Tr ajano, 18wer uledthat" underAr ti
cle8oft heCi v i
lCode, '
judicial decisions
appl yingori nt erpr
et ingthel awsort heConst it
utionshal lform apar toft hel egal system oft he
Phi l
ippi nes.' Thisdoesnotmean, howev er
, thatcour tscancr eatel aw.Thecour tsexi stfor
i
nt erpr etingt hel aw, notf orenact i
ngi t.Toal lowot her wisewoul dbev iolativeoft hepr inci
pleof
separ at ionofpower s,inasmuchast hesol ef unctionofourcour t
si stoappl yori nter pretthe
l
aws, par ti
cular l
ywher egapsorl acunaeexi storwher eambi guiti
esbecl oudi ssues, butitwi l
l
notar rogat eunt oitselfthet askofl egi slati
ng. "Ther emedysoughti nt hesePet i
tionsi snot
j
udi cial interpr etat
ion, butanot herlegi slationt hatwoul damendt hel aw‘ toi ncludepet iti
oners'
l
ot sint her ecl assifi
cation.

WHEREFORE, i
nv i
ewoft hef oregoing,
theinst
antpeti
ti
onsareherebyDENIEDforl
ackofmer i
t.
Theassail
edDecisi
onoft heCour tofAppealsinCA-G.R.CVNo.97925dated29Apr i
l2009is
AFFIRMEDintoto.Accordingly
, t
hisCourt
'sstat
usquoor derdat
ed17June2009i shereby
LIFTED.Li
kewi
se,allpendi
ngmot ionstocit
erespondentincont
emptisDENIED,havi
ngbeen
render
edmoot.Nocost s.
SOORDERED.

MARI
ALOURDESP.A.SERENO

Chi
efJust
ice,
Chai
rper
son

WECONCUR:

TERESI
TAJ.LEONARDO-
DECASTRO

Associ
ateJust
ice

LUCASP.BERSAMI
N

Associ
ateJust
ice MARTI
NS.VI
LLARAMA,
JR.

Associ
ateJust
ice

BI
ENVENI
DOL.REYES

Associ
ateJust
ice

CERTIFICATION

Pursuantt
oSecti
on13,Arti
cleVI
IIoftheConsti
tut
ion,
Icert
if
ythatt
heconcl
usionsi
ntheabov
e
Decisi
onhadbeenreachedinconsul
tati
onbeforethecasewasassi
gnedtothewrit
eroft
he
opi
nionoftheCourt
'sDiv
isi
on.

MARI
ALOURDESP.A.SERENO

Chi
efJust
ice
Foot
not
es

1PennedbyPresi
dingJust
iceConr
adoM.Vasquez,
Jr.
,wi
thAssociat
eJust
icesJoseC.
Mendoza(nowamemberoft hi
sCourt
)andRamonM.Bato,Jr
.,concur
ri
ng,
roll
o(G.R.No.
187587)
.pp.62-
82.

2CAr
oll
o,p.664.

3Vol
.82,
No.5,
pp.801-
805.

4Supr
anot
e2,
at68-
69.

5I
d.at72-
76.

6I
d.at205-
212.

7I
d.at213-
218.

8I
nsul
arLumberCo.v
.Cour
tofTaxAppeal
s,192Phi
l
.221,
231(
1981)
.

9CAr
oll
o,pp.112-
113.

10I
d.atpp.219-
222.

11I
d.at1285.
12Rol
l
o(G.
R.No.187587)
,pp.39-
61.

13Rol
l
o(G.
R.No.187654)
,pp.3-
26.

14Rol
l
o(G.
R.No.187587)
,p.47.

15Rol
l
o(G.
R.No.187654)
,pp.15-
16.

16230Phi
l
.528,
533-
538(
1986)
.

17Apar
riv
.CA,
212Phi
l
.215.
224(
1984)
.

18369Phi
l
.617.626(1999)
.