Moy 31.

1957
• G.R. No. L-7995 rporations
beh alf of oth er alien residents. co
NG. in his own behalf and in AIME
LAO H. !CHO blic A ct No . 1 18 0, petitioner, vs. J
ps adversely affected. by Repu , City Treasur er of
Manila,
ond partnershi RC ELIN O SA RMI EN TO
retary of Finance, and MA
HERNANDEZ, Sec
respondents.
• G.R. No. 175356 December 3, 2013
ners, vs.
FU NER ARIA PAZ- SU CAT, INC., petitio
L PARK, INC. AND LA AND DEVELOPM ENT
and THE
MAN ILA MEMORIA SO CIA L WELF ARE
DEPARTMENT Of
SECRETARY Of THE espondents.
ETARY O F T HE D EP ARTMENT OF FINANCE, R
SE CR
ril 15, 2005
• G. R. No. 159647 A p N DRUG
NU E, Pet ition ers , vs. C ENTRAL LUZO
Of INTERNAL REVE
COMMISSIONER
pondent.
CORPORATION, Res
June 29, 2007
• G.R. No. 166494 MENT
T O F SO CIAL W ELF ARE and DEVELOP
CO RP.vs. DEPARTMEN
CARLOS SUPERDRUG
(DSWD)
January 26, 19 l 0
• G.R. No . L-5060
dant-appellant.
tiff- a pp ellee, vs. LUIS TORIBIO, defen
loin
THE UNITED STATES, p
ruary 16, 1912
• G.R. No. L-6583 Feb ant-Appellant.
elle es, v. TH E CITY Of MANILA, Defend
P/aintiffs-App
RAMON FABIE, ET AL
N o. L-7 59 5 February 4, 1913
• G.R. E MANILA,
-a pp elle es, vs. LA JUNTA DE SANIDAD D
E, ET AL., plainf itfs
EDWIN WILLIAM CAS ants-appellants.
DIR EC TO R, VIC TO R G. HEISER, defend
AND ITS
September 30, 1982
• G.R. No. L-59234 and ACE
M A NIL A, INC .. FEUCISIMO CABIGAO d
RS Of METRO TRANSPORTATION an
TAXICAB OPERATO ners, vs. TH E BO AR D Of
CORPORATION, petitio espondents.
TRANSPORTATION OF LA ND TRANSPORTATION, r
F TH E BU RE AU
THE DIRECTOR O
908. January 31, 1984.]
• (G.R. No. L-50 O L.
IQU E D. B AU TIST A, Petitioners, v. ALFRED
E NR
ION BAUTISTA and
MA RY CONCEPC L V. RAMOS, Respon
dents.
F. ED U an d FIDE
JUINIO, ROMEO
 3

14, 1983
• G.R. No. L-24153 February
Manila,
VELASCO V. HON. ANTONIO
J. VILLEGAS, City Mayor of
TOMA S
• G.R. No. L-75697
petitioner, vs.
de r the na me and style of OMI ENTERPRISES,
VA LENTIN TIO doing busin ess un ISSION,
BO AR D, MIN ISTE R OF FIN AN CE, METRO MANILA COMM
VIDEOGRAM REGULATORY nts.
RER OF MANILA, responde
CITY MAYOR and CITY TREASU
18, 1986
• G.R. No. L-63419 December
NIO M. MARTINEZ, in his
pe titio ne r, vs. THE HONORABLE ANTO
FLORENTIN A A. LO ZA NO , pital Judicial Region,
, Re gio na l Trial Court, National Ca
capacity as Pre sid ing Jud ge capacity as City
, an d the HO NO RA BLE JOSE B. FLAMINIANO, in his
Branch XX, Manila
dents.
Fiscal of Manila, respon
er 21, 1989
• G.R. No. 89572 Decemb
CENTER
, CU LTU RE AN D SPO RTS (DECS) and DIRECTOR OF
ION
DEPARTMENT OF EDUCAT pe titioners, vs. ROBERTO REY
C. SAN DIEGO
NA L ME AS UR EM EN T,
FOR EDUCATIO
er 22, 1988
• G.R. No. 71169 Decemb
C. GASTON and
TG AR DA D. SA NG ALANG, petitioners, FELIX
JOSE D. SANGALANG an d LU L-AIR VILLAGE
BR IO NE S an d AL ICIA R. BRIONES, and BE
SE V. RT, and
DOLORES R. GASTON, JO titi on er s, vs. INT ERM EDIATE APPELLATE COU
rvenors -pe
ASSOCIATION, INC., inte
res pondents.
AYALA CORPORATION,
mber 21. 1989
• G.R. No. 88265 Dece
BENGZON
IO, ET AL. v. ALFREDO R.
SANTIAGO A. DEL ROSAR
ril 21, l 998
• G.R. No. l 32922 Ap
INC. and GMA
BRO A DC AST ATTO RNEYS OF THE PHILIPPINES,
AND
TELECOMMUNICA TIONS OM MISSION ON ELECTIONS,
respondent.
on ers, vs. THE C
NETWORK, INC., petiti
October 11, 201 l
• G.R. No. 177807
ON CITY AND METRO
P etitio n er, vs. CITY GOVERNMENT OF QUEZ
EMILIO GANCAYCO, .
T AUTHORITY, Respondents
MANILA DEVELOPMEN
October 4, 20 l 0
• G.R. No. 183626
 4

SURIGAO DEL NORTE ELECTRIC COOPERATIVE, INC. (SURNECO), Petitioner, vs. ENERGY
REGULATORY COMMISSION, Respondent.
• G.R. No. 164171 February 20, 2006

HON. EXECUTIVE SECRET ARY vs. SOUTHWING HEAVY INDUSTRIES, INC.,

• G.R. No. 199324

Executive Secretary, et al. v. Forerunner Multi Resources, Inc.

• G.R. NO. 195540

Goldenway Merchandising Corporation v. Equitable PCI Bank:

• G.R. No. 156052 March 7, 2007

SOCIAL JUSTICE SOCIETY (SJS), VLADIMIR ALARIQUE T. CABIGAO, and BONIFACIO S.

TUMBOKON, Petitioners vs. HON. JOSE L. ATIENZA, JR., in his capacity as Mayor of the City
of Manila, Respondent.

• G.R. No. 204819, 8 April 2014

James M. lmbong v. Hon. Paquito N. Ochoa. Jr.,

• G.R. No. 127685 July 23, 1998

BLAS F. OPLE, petitioner, vs. RUBEN D. TORRES

• G.R. No. 167798 April 19, 2006

KILUSANG MAYO UNO, vs. THE DIRECTOR-GENERAL, NATIONAL ECONOMIC

DEVELOPMENT AUTHORITY, and THE SECRETARY, DEPARTMENT OF BUDGET and
MANAGEMENT, Respondents.

• G.R. No. 27484 September 1, 1927

ANGEL LORENZO, petitioner-appellant, vs. THE DIRECTOR OF HEALTH, respondent­

appelle.

• G.R. No. 74457 March 20, 1987

RESTITUTO YNOT, petitioner, vs. INTERMEDIATE APPELLATE COURT

• G.R. No. L-34915 June 24, 1983

 5

CITY GOVERNMENT OF QUEZON CITY and CITY C U I

O NC L OF QUEZON CITY, petitioners. vs.
HON. JUDGE VICENTE G. ERICTA as Judge of the Court
of First Instance of Rizal, Quezon
City, Branch XVIII; HIMLA YANG PIUPINO, INC., responden
ts.
• GR.No.161107 Morch 12, 2013

HON. MA. LOURDES C. FERNANDO vs. ST. SCHOLASTICA'S COLLEGE and ST.
SCHOLASTICA'S ACADEMY-MARIKINA, INC., Respondents.
• G.R. No. 177056

The Office of the Solicitor General v. Ayola Land Incorporated, et al.

• G.R. No. 203335 Fe bruory l 1, 201 4

JOSE JESUS M. DISINI, JR., ROWENA S. DISINI, LIANNE IVY P. MEDINA, JANETTE TORAL and
ERNESTO SONIDO, JR., Petitioners, vs. THE SECRETARY OF JUSTICE. THE SECRETAR Y OF THE
DEPARTMENT OF THE INTERIOR AND LOCAL GOVERNMENT, THE EXECUTIVE DIRECTOR OF
THE INFORMATION AND COMMUNICATIONS TECHNOLOGY OFFICE. THE CHIEF OF THE
PHILIPPINE NATIONAL POLICE and THE DIRECTOR OF THE NATIONAL BUREAU OF
INVESTIGATION, Respondents.

Ill. Eminent Domain

3. 1 Who may exercise
3.2 Destruction from necessity
3.3 Necessity of exercise
3.4 Private Property
3.5 Taking
3.6 Public use
3. 7 Just Compensation

• G.R. No. 44142 December 24. 1938

penant.
VICENTE NOBLE. plointiff-oppellee. vs. CITY OF MANILA. defendont-op
• GR. No. 175983 April l 6, 2009

Petitioner. vs. J. KING Al'sD SONS

METROPOLITAN CEBU \'\'.\TER DISTRICT (MCVvD)
COMPANY NC. Respondent.
April 6, 2011
• GR o I�
 6

SPOUSES ANTONIO and FE YUSAY, Petitione rs, vs. COURT OF APPEALS, CITY MAYOR ond
CITY COUNCIL OF MANDALUYONG CITY, Respondents.

• G.R. No. 170432

Amos P. Francia, Jr. et al. v. Municipality of Meycauayan
• G.R. No. L-14355 October 31, 1919

THE CITY OF MANILA, plaintiff-appellant, vs. CHINESE COMMUNITY OF MANILA, ET AL.,

defendants-appellees.

• G.R. No. L-12792 February 28, 1961

REPUBLIC OF THE PHILIPPINES, plaintiff-appellant, vs. LA ORDEN DE PP. BENEDICTINOS DE

FILIPINAS, defendant-appellee.

Office of the Solicitor General for plaintiff-appellant.

• G.R. No. L-20620 August 15, 1974

REPUBLIC OF THE PHILIPPINES, plaintiff-appellant, vs. CARMEN M. VDA. DE CASTELL VI

• G.R. No. 170685 : September 22, 2010

LAND BANK OF THE PHILIPPINES, Petitioner, v. ENRIQUE LIVIOCO, Respondent.

• G.R. No. 167735 April 18, 2012

LAND BANK OF THE PHILIPPINES, Petitioner, vs. HEIRS OF SALVADOR El�c AS and JACO BA
DELGADO, Respondents.

• G.R. No. 188046, July 24, 2013

LAND BANK OF THE PHILIPPINES, Petitioner, v. AMERICAN RUBBER CORPORAT Ot\J

Respondent.

• G.R. No. 16247 4 October 13, 2009

HON. VICENTE P. EUSEBIO, LORNA A. BERNARDO, VICTOR ENDRIGA, and the C TY OF

PASIG, Petitioners, vs. JOVITO M. LUIS, LIDINILA LUIS SANTOS. ANGEL TA CAGAL �GAN,
ROMEO M. LUIS, and VIRGINIA LUIS-BELLESTEROS.' Respondents.

• G.R. No. 171101 July 5, 2011

HACIENDA LUISITA. INCORPORATED. Petitioner. LUISITA INDUSTRIAL PARK CORPORATION

and RIZAL COMMERCIAL BANKING CORPORATION, Petitioners-in-Intervention, vs.
 7

AMAN OF THE
CIL; SECRETARY NASSER PANGAND
PRESIDENTIAL AGRARIAN REFORM COUN BUKID NG
MGA MANGGAGAWANG
DEPARTMENT OF AGRARIAN REFORM; ALYANSA NG his
IENDA LUISIT A. RENE GALANG, NOEL MALL ARI. and JULIO SUNIGA and
HAC A,
and WINDSOR ANDAY
SUPERVISORY GROUP OF THE HACIENDA LUISITA, INC.
Respondents.
• G.R. No. L-119694 Moy 22, 1995
by its
lf of 139 members, represented
PHILIPPINE PRESS INSTITUTE, INC., for and in beha r.
Director Ermin F. Garcia, Jr., petitione
President, Amado P. Macasaet and its Executive
vs. COMMISSION ON ELECTIONS, respondent.
• G.R. No. 103125 May 17, 1993
HON .
ted by GOV. LUIS R. VILLAFUERTE and
PROVINCE OF CAMARINES SUR, represen rines Sur,
e of RTC Branch 33 at Pili. Cama
BENJAMIN V. PANGA as Presiding Judg I and
(THIRD DIVISION), ERNESTO SAN JOAQU N
petitioners, vs. THE COURT OF APPEALS
EFREN SAN JOAQUIN, respondents.
• G.R. No. 78742 July 14, 1989
GOMEZ,
S IN THE PHILIPPINES, INC., JUANITO D.
ASSOCIATION OF SMALL LANDOWNER UTO RAM IR B.
, JR., BERNARDO M. ALMONTE, CAN
GERARDO B. ALARCIO, FELIPE A. GUICO ADA,
IDO, FAUSTO J. SALVA, REYNALDO G. ESTR
CABRITO, lSIDRO T. GUICO, FELISA I. LLAM J. PRE STO SA,
E, TEODORO B. MADRIAGA, AUREA
FELISA C. BAUTISTA, ESMENIA J. CAB JAMIN R.
ARRESTO, CONSUELO M. MORALES, BEN
EMERENCIANA J. ISLA, FELICISIMA C. ORABLE
ISMUND O, CIR ILA A. JOS E & NAP OLEON S. FERRER, petitioners, vs. HON
SEG
espondent.
SECRETARY OF AGRARIAN REFORM, r

• G.R. NO. 157753: February 12, 2007

tioner, v. JUAN H. IMPERIAL
LAND BANK OF THE PHILIPPINES, Peti

• G.R. No. 182704 April 23, 2014

pondent.
tioner, vs. VICTOR INO T. PERALTA, Res
LAND BANK OF THE PHILIPPINES, Peti

• G.R. No. 147511 January 20, 2003

SING AUTHORITY, respondent.

MARINA Z. REYES vs. NATIONAL HOU

• G.R. No. 110478

October 15, 2007
NATIONAL HOUSING
MIN MA NAP AT, Pet ition er, vs. COURT OF APPEALS and
FER
AUTHORITY, Respondents.
 8

• G.R. No. 169263 September 21, 20 l 1

A TAN TE, Respondent.

CITY Of MANILA, Petitioner, vs. MELB
• G.R. No. L-10278 November 23, 1915
UEZ, MELECIO
ppellant, vs. ROMANA VELASQ
THE MANILA RAILROAD COMPANY, plaintiff-a
ndants-appellants.
ALLAREY and DEOGRACIAS MALIGALIG, defe
• G.R. No. 166553 July 30, 2009
CORPORATION,
nted by the NATIONAL POWER
REPUBLIC OF THE PHILIPPINES represe S OF BENITA
r, vs. SPO USE S RUP ERT O LIBU NA O and SONIA P. SANOPO & HEIR
Petitione
DOMINGO, Respondents.
• G.R. No. 180979 December 15, 20 l 0
pondent.
N, Petitioner, vs. TERESITA DIATO-BERNAL, Res
NATIONAL POWER CORPORATIO
2008]
• G.R. NO. 174971 : October 15,
CORPORATION,
OF THE PH ILIP PIN ES, Pet itioners, v. AMS FARMING
LAND BANK
Respondents.
1992
• G.R. No. 89980 December 14,
KENKOTTER, petitioner, vs.
KEN KO TTE R & CO ., tho ug h its President GEORGE E. BER
B. H. BER respondents.
UR T OF AP PEA LS and THE REPUBLIC OF THE PHILIPPINES,
CO
17, 2008
• G.R. NO. 164964 : October
\,
T\O N, Petitione rs, v. MA RIA BAGU\, VEDASTO BAGU
A
NATIONAL POWER CORPOR OF MARGARITO MACARAIG
and W\FE,
FA NIA BA GU \, HE IRS
FELICIANA BAGUI, EPI LDEZ and JAIME MARQUEZ,
Respondents.
lores Ma ca rai g, NIE VE S VA
represented by Do

• G.R. No. 203039 September l 1 , 2013

OF PUBLIC WORKS AND
TH E PH ILIP PIN ES, rep res ented by the DEPARTMENT t.
REPUBLIC OF
vs. BA NK OF THE PH ILIP PIN E ISLANDS (BPl), Responden
ne r,
HIGHWAYS (DPWH), Petitio

G.R. No. 160379 August 14, 2009

•
D
TH RO UG H TH E DE PA RTM ENT OF PUBLIC WORKS AN
PINES
�EPUBLIC OF THE PHILIP PE ALS an d ROSARIO RODRIGUEZ
REYES,
vs. CO UR T Of AP
HIGHWAYS, Petitioner,
Respondents.
April 29, 1987
• G.R. No. L-59603
 9

EXPORT PROC ESSING ZONE AUTHORITY, petitioner, vs. HON. CEFERINO E. DULAY, in his
capacity as the Presiding Judge, Court of First Instance of Cebu. Branch XVI. Lapu-Lapu
City, and SAN ANTONIO DEVELOPMENT CORPORATION. respondents.

Elena M. Cuevas for respondents.

• G.R. No. L-35861 October 18, 1979
GIAP & CO., INC.,
MUNICIPALITY OF DAET. Petitioner, vs. COURT OF APPEALS and LI SENG
Respondent.

• G.R. No. 155407 November 11, 2008

vs. LEONILO A. MAGLASANG and OSCAR
PHILIPPINE NATIONAL OIL COMPANY, petitioner
S. MAGLASANG, respondents.

• G.R. No. 176838 June 13. 2013

acity
represented by Fritzi C. Pantoja, in her cap
DEPARTMENT OF AGRARIAN REFORM, as r, vs. PAR AMO UNT
er, DAR-Lag una, Petitione
as the Provincial Agrarian Reform Offic TOS C. TAN .
A, ROJAS CHUA. BENJAMIN SIM, SAN
HOLDINGS EQUITIES, INC., JIMMY CHU
ondents.
WILLIAM C. LEE and STEWART C. LIM, Resp

• G.R. No. L-36706 March 31, 1980

O P. BURGOS, in his
AYS, petitioner vs. HON. FRANCISC
COMMISSIONER OF PUBLIC HIGHW nch 11, and Victoria
of First Instance of Cebu City, Bra
capacity as Judge of the Court
Amigable, respondents.

• G.R. No. 164195 April 5, 2011

itioners, vs. LAND BANK OF
O FRU ITS CO RPO RA TIO N an d HIJO PLANTATION, INC., Pet
AP
THE PHILIPPINES, Respondent.
February 27, 2013
• G.R. No. 182431
ERA, ANTONIO G. ANSON
NK OF THE PH ILIP PIN ES, Pe titio ner, vs. ESTHER ANSON RIV
LAND BA
sponde nts.
AND CESAR G. ANSON, Re
Ja nuary 13, 2004
• G.R. No. 140160
ent
ES, p etitioner, vs. FELICI
ANO F. WYCOCO, respond
E PH ILIP PIN
LAND BANK OF TH
05, 2013
• G.R. NO. 202690 , June
ondent .
v. LOC AL GOVER NMENT OF QUEZON CITY, Resp
ne r,
:HENRY L. SY, Petiti o
 10

June 27, 2012

• G.R. No. 175055
AT and GLORIA PUYAT
BA NK OF THE PHILIPPINES. Petitioner, vs. Heirs of MAXIMO PUY
LAND
-Fact Marissa Puyat, Respondents.
represented by Attorney-in
• G.R. No. 194168 February 13, 20 l 3
CLARA DY ORILLA.
itioner, vs. SPOUSES PLACIDO and
LAND BANK OF THE PHILIPPINES, Pet
Respondents.
• G.R. No. 173226 July 29, 2013
JOSEPH L.
OF THE PHI LIPP INE S, Pet ition er, vs. MANUEL 0. GALLEGO, JR.,
LAND BANK
LLEGO. Respondents.
GALLEGO and CHRISTOPHER L. GA

• G.R. No. 168967 February 12, 20 l 0

itioner, vs. HON.
en ted by HO N. JER RY P. TRENAS. City Mayor, Pet
CITY OF ILOILO rep res nch 32, and
S-BESA NA , Pre sid ing Jud ge. Regional Trial Court. Bra
LOLITA CONTRERA
ndents.
ELPIDIO JAVELLANA, Respo
er 19. 2011
• G.R. No. 188072: Octob
NDENT.:
. PE TIT ION ER . VS . AN TO NIO M. TUMOLVA. RESPO
EMERITA M. DE GUZMAN
ary 26, 2011
• G.R. No. 177685: Ja nu
RHOGEN BUILDERS,
TE. C YNTH IA GOROSTIZA GAITE AND
HEIRS OF RAMON C.
GAI PONDENTS.
. A ND FG U INS URA NCE CORPORATION, RES
ZA. INC
PETITIONERS, VS. THE PLA
August 8, 201O
• G.R. No. 185091 ON DIVISION
E NTE D BY THE DEPARTMENT OF EDUCATI
REPUBLIC OF THE PHILIP
PINES, REPRES PRIMO MENDOZA and
GIN PRI MA RY SC HO OL), Petiti oner. vs.
ANINSIN
OF LIPA CITY (FOR P
sp ondents.
MARIA LUCERO, Re
April 21, 2015
• G.R. No. 179334 DISTRICl
UBL IC WO RK S AND HIGHWAYS and
DEPARTMENT Of P O and RAMONA
S ECRETA RY Of THE RAS , Petition ers, vs. SPOUSES HERA CLE
NO R. CONTRE
ENGINEER CELESTI
nts.
TECSON, Responde
8
95 December 10, 200
• G.R. No. 1247 NAL RAILWAYS.
N. p eti tioner, vs. PHiUPPINE NAllO
RAllO
OPM ENT CORPO
FORFOM DEVEL
respondent.
 • G.R. No. 47800. December 2, 1940.

M AXIMO CALALANG, Petitioner, v. A. D. WILLIAMS, ET AL., Respondents

• G.R. No. L-24693 July 31, 1967

ERMITA-MALATE HOTEL AND MOTEL OPERATORS ASSOCIATION, INC., HOTEL DEL MAR INC.
and GO CHIU, petitioners-appellees, vs. THE HONORABLE CITY MAYOR OF MANILA,
respondent-appellant.

• G.R. No. 118127 April 12. 2005

CITY OF MANILA, HON. ALFREDO S. LIM as the Mayor of the City of Manila vs. HON.
PERFECTO A.S. LAGUIO, JR., as Presiding Judge, RTC. Manila and MALATE TOURIST
DEVELOPMENT CORPORATION. Respondents.

• G.R. No. 122846 January 20, 2009

WHITE LIGHT CORPORATION, TITANIUM CORPORATION and STA. MESA TOURIST &
DEVELOPMENT CORPORATION, Petitioners. vs. CITY OF MN'ilLA, represented by DE
CASTRO, MAYOR ALFREDO S. LIM, Respondent.

• G.R. No. L-7859 December 22, 1955

WALTER LUTZ, as Judicial Administrator of the Intestate Estate of +he deceased Antonio
Jayme Ledesma. plaintiff-appellant, vs. J. ANTONIO ARANETA, as ·ne Co 1ector of nterna:
Revenue, defendant-appellee.

• G.R. No. 99886 March 31, 1993

JOHN H. OSMENA. petitioner, vs. OSCAR ORBOS. in his capac·t:1 as Executive Secretary;
JESUS ESTANISLAO, in his capacity as Secretary of Finance; WEl'iCESLAO DELA PAZ, in his
capacity as Head of the Office of Energy Affairs; REX V. TANT1O�,GCO, and the ENERGY
REGULATORY BOARD. respondents.

• G.R. No. L-77194 March 15, 1988

VIRGILIO GASTON vs. REPUBLIC PLANTERS BANK, PHILIPPINE SUGAR COMMISSION, and
SUGAR REGULATORY ADMINISTRATION, respondents, ANGEL H. SEVERINO, JR., GLICERIO
JAVELLANA, GLORIA P. DE LA PAZ, JOEY P. DE LA PAZ, ET AL., and NATIONAL FEDERAT ON
OF SUGARCANE PLANTERS, intervenors.

• G.R. No. 787 42 July l 4, 1989

ASSOCIATION OF SMALL LANDOWNERS IN THE PHILIPPINES vs. HONORABLE SECRETARY OF

AGRARIAN REFORM, respondent.
 12

REPUBLIC OF THE PHILIPPINES (UNIVERSITY OF THE PHILIPPINES), Petitioner, vs. RODOLFO L.

LEGASPI, SR., QUEROBIN L. LEGASPI, OFELIA LEGASPI-MUELA, PURISIMA LEGASPI VOA. DE
MONDEJAR, VICENTE LEGASPI, RODOLFO LEGASPI II, and SPOUSES ROSALINA LIBO-ON
and DOMINADOR LIBO-ON, Respondents.

• G.R. No. 175422

ALLIED BANKING CORP. v. THE LAND BANK OF THE PHILIPPINES, ET AL.

• G.R. No. 175200 May 4, 2010

DEPARTMENT OF AGRARIAN REFORM
NATIONAL HOUSING AUTHORITY, Petitioner. vs. THE
substituted by his heirs, namely, SONIA
ADJUDICATION BOARD and MATEO VILLARUZ,
VILLARUZ, Respondents.
VILLARUZ, MARGARITA VILLARUZ and CARLOS H.
• G.R. No. L-18841 January 27, 1969
NCE
tiff-appellant, vs. PHILIPPINE LONG DISTA
REPUBLIC OF THE PHILIPPINES, plain
pellant.
TELEPHONE COMPANY. defendant-ap

• G.R. No. 88404 October 18, 1990

fTHE NATIONAL
PHONE CO. [PLDT], petitioner, vs.
PHILIPPINE LONG DISTANCE TELE CELLCOM, INC., (EXPRESS
CA TIO NS CO MM ISSIO N AND
TELECO MM UNI
. [ETCI]). respondents.
TELECOMMUNICATIONS CO., INC

• G.R. No. L-3144 November 19, 1907

Y OF MANILA and
DE RO XA S an d PED RO P. ROXAS, plaintiffs, vs. THE CIT
CARMEN AY ALA
gineer, defendants.
ROBERT G. DIECK, as city en

• G.R. No. 155065

e Pa deranga, et al.
ion v. Hon. Sylvia G. Aguirr
National Power Corporat
August 29, 1958
• G.R.No. L-12172
F. FAJARDO, ET AL..
PH ILIPP INES, plaintiff-appellee, vs. JUAN
THE PEOPLE OF THE
defendants-appellants.
July 11, 2012
• G.R. No. 169957
ILETO
ner, vs. SPS . FLORIMON V.
ORPORATIO N, Petitio
NATIONAL POWER C

• G.R. No. 150936

 13

TRIAL DEVELOPMENT
PORATION v. MANUBAY AGRO-INDUS
NA TIONAL POWER COR
CORPORATION
• G.R. No. 168732 June 29, 2007

tioner, vs. LUCMAN G. IBRAHIM,

NATIONAL POWER CORPORATION, peti

IV. Taxation
4.1 Scope of Taxation
ation
4.2 Who may exercise the Power of Tax
4.3 Due process and Taxation
4.4 Equal Protection and Taxation
4.5 Double Taxation
4.6 Public Purpose
4.7 Tax Exemptions

• G.R. No. 156946

ura Shipping Lines
Secretary of Finance v. Oro Ma

0
• G.R. No. 180 385: July 28, 201 INTERNAL REVENUE,
RPO RA TIO N, PET ITIO NER , VS. COMMISSIONER OF
PETRON CO
RESPONDENT

• G.R. No. 185568 March 21, 2012

vs. PETRON CORPORATION,
INTERNAL REVENUE, Petitioner,
COMMISSIONER OF
Respondent.

G.R. No. L-16619 June 29, 1963

•
MAN LA,
CO S DE FIL IPIN AS , pla intiff-appellee, vs. CITY OF
TA BA
COMPANIA GENERAL DE
ell an ts.
ET AL defendants-app
30, 1970
• G.R. No. L-26862 March
S LINES, INC.
v. PHILIPPINE RABBIT BU
REPUBLIC OF THE PHIL.
st 15, 1988
• G.R. No. L- 41383 Augu
MEO F. EDU in his capa
city as Land
INC., plaint iff- ap pe lla nt. vs. RO
nal
PHILIPPINE AIRLINES,
d UB AL DO CA RB ON EL L. in his capacity as Natio
oner. an
Transportation Commissi
pellants.
Treasurer, defendants-ap
 14

• G.R. No. 189999 June 27, 2012

JULIET G. QUINSAAT.
ANGELES UNIVERSITY FOUNDATION, Petitioner, vs. CITY OF ANGELES,
. in his capacity
in her capacity as Treasurer of Angeles City and ENGR. DONATO N. DIZON
as Acting Angeles City Building Official. Respondents.

• G.R. No. 159796 July 17, 2007

T CONSUMERS
ROMEO P. GEROCHI, KATULONG NG BAYAN (KB) and ENVIRONMENTALIS
(DOE), ENERGY
NETWORK, INC. (ECN), Petitioners, vs. DEPARTMENT OF ENERGY
ON (NPC), POWER
REGULATORY COMMISSION (ERC), NATIONAL POWER CORPORATI
), STRATEGIC POWER
SECTOR ASSETS AND LIABILITIES MANAGEMENT GROUP (PSALM Corp.
(PECO), Respondents.
UTILITIES GROUP (SPUG), and PANAY ELECTRIC COMPANY INC.

• G.R. No. L-36081 April 24, 1989

vs. QUEZON CITY, respondent.
PROGRESSIVE DEVELOPMENT CORPORATION, petitioner,

• G.R. No. 109289 October 3, 1994

RIO, JR., as SECRETARY OF FINANCE &
RUFINO R. TAN, petitioner, vs. RAMON R. DEL ROSA
REVENUE, respondents.
JOSE U. ONG, as COM MISSIONER OF INTERNAL

• G.R. No. L-4817 May 26, 1954

ppellants, vs. THE MUNICIPAL BOARD OF THE

SILVESTER M. PUNSALAN, ET AL., plaintiffs-a
llants.
CITY OF MANILA, ET AL.. defendants-appe

• G.R. No. 181277. July 03, 2013

MANILA,
tioner, v. THE TREASURER OF THE CITY OF
SWEDISH MATCH PHILIPPINES, INC., Peti
Respondent.

• G.R. No. 166006 March 14, 2008

pon dent.
er, vs. FERTIPHIL CORPORATION, Res
PLANTERS PRODUCTS, INC., Petition

• G.R. No. L-77194 March 15, 1988

AR VILLANUEVA, JOSE
STARKE, ROMEO GUANZON, OSC
VIRGILIO GASTON, HORTENCIA SON.
OS, CA RO LIN A LOP EZ, JESUS ISASI. MANUEL LACSON, JAVIER LAC
ABELLO, REMO RAM SIASON PACIFICO
ARA O, EDU ARD O SUA TEN GC O, AUGUSTO LLAMAS, RODOLFO
TITO TAG , petitioners vs. REPUBLIC
I, JR., JOS E JAM AN DRE, AURELIO GAMBOA, ET AL.
MAGH AR ULATORY
PHI LIPP INE SUG AR CO MMISSION, and SUGAR REG
PLANTERS BANK, ANA, GLORIA
, res po nd en ts, AN GE L H. SEVERINO, JR., GUCERIO JAVELL
ADMINISTRATION
 15

LA PAZ, ET AL., and NATIONAL FEDERATION OF SUGARCANE

P. DE LA PAZ, JOEY P. DE
PLANTERS, inteNenors.
• G.R. Nos. 177857-58 January 24, 2012
, INC. (COCOFED), MANUEL V. DEL
PHILIPPINE COCONUT, PRODUCERS FEDERATION
RES, JOSELITO A. MORALEDA, PAZ M.
ROSARIO, DOMINGO P. ESPINA, SALVADOR P. BALLA
TITULAR, and RAYMUNDO C. DE VILLA,
Y ASON, VICENTE A. CADIZ, CESARIA DE LUNA
,
Petitioners, vs. REPUBLIC OF THE PHILIPPINES, Respondent

• G.R. No. 147062-64 December 14, 2001

D
by the PRESIDENTIAL COMMISSION ON GOO
R EPUBLIC OF THE PHILIPPINES, represented EDUARDO
OFED, ET AL. and BALLARES, ET Al.,
1

GOVERNM E NT (PCGG), petitioner, vs. COC

ANBAYAN (First Division) respondents.
M. COJUANGCO JR. and the SANDIG

• G.R. No. 149110 April 9, 2003

N. respondent.
, petitioner. vs. CITY OF CABANATUA
NATIONAL POWER CORPORATION
• G.R. No. L-19201 June 16. 1965
INTERNAL REVENU E
CA SIM IRO LLA DO C. pet itioner, vs. The COMMISSIONER OF
REV. FR.
EALS, respondents.
and The COURT of TAX APP

• G.R. No. 144104 June 29, 2004

TINO P.
ILIP PIN ES, pe titio ne r. vs. QUEZON CITY and CONSTAN
LUNG C ENTER OF THE PH y, respondents.
City Assessor of Quezon Cit
ROSAS. in his capacity as

G.R. No. 172087 March 15. 2011

•
er, �s. T� E
GA MI NG CO RP OR AT ION (PAGCOR), Petition
PHILIPPINE AMUSEMEN
T AND JOSE MARIO BUNAG, in
(BIR ), rep resented herein by HON.
BUREAU OF INTERNAL RE VEN UE ondent, J_OHN
SI ONE R OF INT ER NAL REVENUE, Public Resp
COM MIS hority of
his official capacity as ons acting for, in b ehalf. or under the aut
who are pers
DOE and JANE D OE, ts.
d Private Responden
Respondent. Public an

V. Due Process of Law

5. 1 Origin of Due Process
cess
5.2 Evolution of D ue Pro
rocess
5_3 Meaning of Due P

5.3.1 Person