G.R. Nos.

103501-03 February 17, 1997

LUIS A. TABUENA, petitioner,
vs.
HONORABLE SANDIGANBAYAN, and THE PEOPLE OF THE PHILIPPINES, respondents.

FACTS :
Luis Tabuena, General Manager of Manila International Airport Authority(MIAA),was instructed over the
phone by then President Marcos to pay Directly to the President’s office in cash what the MIAA owes the
Phillippine National Construction Corporation(PNCC). About a week later Tabuena received a Presidential
Memorandum Dated January 8,1986 (MARCOS Memorandum) reiterating such verbal instructions and
memorandum, Tabuena , with the help of other officials of MIAA, caused the release of 55 million pesos of
MIAA funds by means of three Withdrawals the unlawfulness of the MARCOS Memorandum is questioned
since the MIAA’s liability appeared to amount to only 34.5 Million pesos only.

Issue:
Whether or not Tabuena Is liable for the malversation as defined and penalized under Article 217 of the
Revised Penal Code

Ruling:

No , Tabuena is not liable.

as to the requisites of Article 11 par.6 : Obedience to an order issued for some Lawful purpose.
“Any person who acts in obedience to an order issued by a superior for some lawful purpose”

1 that an order has been issued for same lawful purpose

2 that such order must be for some lawful purpose

3 that the means used by subordinate to carry out said order is lawful

Tabuena had no other choice but to make the withdrawals, for that was what the MARCOS Memorandum
required him to do, He could not be faulted if he had to obey and strictly comply with the presidential
directive. Marcos was undeniably Tabuena’ superior- the former being that the President of the Republic who
unquestionably exercised control over government agencies such as the MIAA and PNCC. The MARCOS
memorandum is patently legal and Tabuena acted under the honest belief that the 55 million pesos was a due
and demandable debt and that it was just a portion of a bigger liability to PNCC Tabuena is entitled to the
justifying circumstance of “Any person who acts in obedience to an order issued by a superior for some lawful
purpose”.

WHEREFORE, in view of the foregoing, herein petitioners Luis A. Tabuena and Adolfo M. Peralta are hereby
ACQUITTED of the crime of malversation as defined and penalized under Article 217 of the Revised Penal Code.
The Sandiganbayan Decision of October 12, 1990 and the Resolution dated December 20, 1991 are REVERSED
and SET ASIDE.

SO ORDERED.