STATUTORY

CONSTRUCTION
Sherlyn Dimaampao
December 5, 2020
 NOSCITUR A SOCIIS

Report Topics EJUSDEM GENERIS

MAGTAJOS v PRYCE PROPERTIES
PBA v CA
Inspiration and Motivation

LAW IS ORDER, AND GOOD LAW

IS GOOD ORDER.
ARISTOTLE

STATUTORY CONSTRUCTION
 When a particular word or phrase is
ambiguous in itself or is equally

NOSCITUR A susceptible of various meaning, its

correct construction may be made

SOCIIS clear and specific by considering

the company of words in which it is
found or with which it is associated
PRINCIPLE with.
EJUSDEM GENERIS
PRINCIPLE

Where general words follow an

enumeration of persons or things by
words of a particular and specific
meaning, such general words are not to
be construed in their widest extent, but
are to be held as applying only to
persons or things of the same class as
those specifically mentioned.
 MAGTAJOS
VS
PRYCE PROPERTIES
GR 111097 JULY 20, 1994

STATUTORY CONSTRUCTION
CASE OVERVIEW

FACTS: ISSUE: RULINGS

The LGU issued an Whether or not the No, the city

ordinance Ordinance No. 3355 and ordinance is invalid.
prohibiting the Ordinance No. 3375-93
operation of casino. as enacted by
Sangguniang
Panglungsod of CDO
valid.

STATUTORY CONSTRUCTION
SEC 458 OF LOCAL
GOVERNMENT CODE
Since the word "gambling" is
local government units are authorized to
associated with "and other prohibited
prevent or suppress, among others,
games of chance," the word should
"gambling and other prohibited
be read as referring to only illegal
games of chance."
gambling which, like the other
prohibited games of chance, must
be prevented or suppressed. Casino
Gambling is authorized by P.D, 1869
and should not be impaired.

STATUTORY CONSTRUCTION
RULING:

REGIONAL TRIAL COURT OF APPEALS SUPREME COURT

COURT Declared the ordinance The petition is Denied
Case was not raised to invalid and issued a writ and the challenged
RTC to prohibit decision of CA is
enforcement. affirmed.

STATUTORY CONSTRUCTION
 PBA
vs
COURT OF APPEALS
GR 119122 AUGUST 8, 2000
CASE OVERVIEW

FACTS: ISSUE: RULINGS

PBA is demanded by Whether or not the The petitioner is liable

Commission of to pay the national tax
amusement tax of PBA
and not local
Internal Revenue to a national or local tax. government tax in
pay the deficiency
accordance to PD 1959.
amusement tax of
P5,864,260.84.

STATUTORY CONSTRUCTION
 SEC 13 OF LOCAL TAX
CODE OF 1973 PD 1959 . Section 268
Section 13 of the Local Tax Code Sec. 268. Amusement taxes. —
of 1973 limits local government There shall be collected from
units to theaters, cinematographs, the proprietor, lessee or
concert halls, circuses and other operator of cockpits, cabarets,
places of amusement in the night or day clubs, boxing
collection of the amusement tax.
exhibitions, professional
basketball games, Jai-Alai, race
tracks and bowling alleys, a tax
equivalent to:

Principle of ejusdem generis, where general words follow an enumeration of persons or things, by words of a particular and specific meaning,
such general words are not to be construed in their widest extent, but are to be held as applying only to persons or things of the same kind or
class as those specifically mentioned

STATUTORY CONSTRUCTION
RULING:

COURT OF TAX APPEAL COURT OF APPEALS SUPREME COURT

Dismissed the petition Affirmed the decision of The petition is denied
and ordered to pay the of the Court of Tax and the decision of CTA
amount plus 20% Appeals. and CA is Affirmed.
annual deliquency
interest.

STATUTORY CONSTRUCTION
 GAME TIME!!

Mechanics:
Unscrambled the word.
First to chat correct word will get the point.
Wrong spelling wrong.
Highest score is the winner.
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RUTCISON A SSOICI

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ETLSTOARI

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 YSRTOAOTU
CNOITNOSTURC

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MEJUSED SIREENG

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LEMCEOC

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OIEPRESSX SUINU TSE
SIOULCEX TALRESUI

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IBU EXL ONN TDIISTUIGN
CEN SON EDRIESUTGNI
SOMEBED

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OIEPRESSX SUINU TSE
SIOULCEX TALRESUI

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