CHAPTER 7

Yes, the provisions of RA 382 It is a well-accepted

gives a clue to the intent of principle that where
ESSO operates a petroleum refining plant in Limay,
the Philippine legislature, w/c a statute is
Bataan and is the holder of Refining Concession No. W/N the
is to encourage the ambiguous, courts
Commissioner of 2 issued on Dec 9, 1957. Under Art 103 of RA 387 exemption
exploitation and development may examine both
Customs vs ESSO "during the 5 years ff the granting of any enjoyed by ESSO
of petroleum resources in the the printed pages of
Standards Eastern, Inc. concession, the concessionaire may import free of Standard
country. RA 1394 repealed the published Act as
GR No. L-28329, August customs duty, all equipment, machinery etc" Eastern, Inc.
7, 1975 and revoked statutes that had well as those
respondent imported and was assessed the special from customs
66 SCRA 113 something to do w/ the extrinsic matters
import tax w/c it paid under protest. Collector of duties granted
imposition of special levies or that may aid in
Customs - ESSO was subject to the payment of the by RA 387
exemption from the burden of construing the
special import tax under RA 1394 (RA 2352). should include
special import taxes, however meaning of the
Commissioner of Customs - affirmed the decision of the special
the congress preserved the statute, such as the
Collector of Customs. Court of Tax Appeals - import tax
privileges under the history of its
reversed the decision, ordered refund to ESSO. imposed by RA
Petroleum law to develop the enactment, the
1394 (Special
petroleum resources in the reasons for the
Tax Law)
country. Petition Denied. passage of the bill
and purposes to be
accomplished by
the measure.

Misael P. Vera, as
Commissioner of No. Skimmed milk is different
Internal Revenue, and Commissioner of Internal Revenue, required PR to form filled milk. It cannot then Opinions and rulings
the Fair Trade Board vs withdraw from the market all of their filled milk be readily or safely assumed of officials of the
Hon. Serafin R. Cuevas, products w/c do not bear the inscription required by Whether or not that Section 169 applies both government called
the lower court
as Judge of the Court of Sec 169 of Tax Code w/n 15 days from receipt of the to skimmed and filled milk. upon to execute or
order. The respondent court issued a decision err in ruling that implement
First Instance of The Board of Food Inspection
Sec. 169 of the
Manila, Branch IV, perpetually restraining the defendant from rendered in an opinion that administrative laws
Tax Code
Institute of Evaporated requiring the plaintiffs to print on the labels of their has been filled milk does not come command much
Filled Milk filled milk with "not suitable for nourishment of within the purview of Sec 169, respect and weight.
repealed by
Manufacturers of the infants.." declaring null and void and w/o authority implication; it being distinct from those
Philippines, Inc., in law the order of said defendant. specified in said sec. Decision
Consolidated Milk affirmed in toto.
Company (Phil.), Inc.,
and Milk Industies, Inc.
GR Nos. L-33693-94, May
31, 1979
90 SCRA 379

Whether Director
Philippine Association February 27, 1976 - NAFLU in a certification election Noriel acted with No. There is no inconsistency Contemporaneous
of Free Labor Unions obtained 429 votes against 414 votes of PAFLU. grave abuse of between such rules and the construction placed
(PAFLU) vs Bureau of Carmelo C. Noriel, director of labor relations, discretion in present Labor Code. The upon a statute by
Labor Relations, certified that NAFLU is the exclusive bargaining agent granting NAFLU ruling in Allied arose during executive officers
Honorable Carmelo C. of all the employees in the Philippines Blooming Mills as the exclusive the period of Industrial Peace charged with
bargaining agent
Noriel, National Co., Inc. under the implementing rules and Act and not the present law. It implementing and
of all the
Federation of Free regulations of the Labor Code. PAFLU objected and could not be applied. The enforcing the
employees in the
Labor Unions (NAFLU), relied on the doctrine used in Allied Workers conclusion is further provisions of the
Philippine
and Phil. Blooming Association of the Phil vs CIR that spoiled ballots Blooming Mills supported by the construction statutes should be
Mills Co., Inc. should be counted in determining the valid votes placed by the executive given controlling
GR No L-43760, August cast. There were 17 spoiled ballots, they contend officials (Secretary Blas Ople) weight unless such
21, 1976 that there was grave abuse of discretion on the part entrusted with the interpretation is
72 SCRA 396 of the director. responsibility of applying a clearly erroneous.
statute. Petition Dismissed.
 W/N the check in Courts may avail
Cecilio De Villa vs Court Cecilio S de Villa was charged before the RTC in question, drawn Yes. The records of the themselves of the
of Appeals against the dollar
Makati with violation of BP 22 (Bouncing Checks Batasan, Vol III show the actual proceedings
account of
GR No 87416, April 8, Law). It is undisputed that the check in question intention of the lawmakers is to of the legislative
petitioner with a
1991 was executed and delivered by the Villa to private apply the law to whatever the body to assist in
foreign bank, is
195 SCRA 722 respondent at Makati, Metro Manila. Villa argues currency may be the subject determining the
covered by the
that the check in question was drawn against his Bouncing Checks thereof. Petition Dismissed. construction of a
dollar account with a foreign bank, not covered by Law (B.P. Blg. 22) statute of doubtful
BP 22. meaning.

National Police Commission sent notices of

retirement to PR who are all members of the defunct Yes, the law itself distinguishes
Philippine Consabulary and reached the age of 56 INP from PC and it cannot be
(Sec 39, RA 6975, Compulsory Retirement). PR filed a construed that INP as used in
The National Police In case of doubt as
complaint for declaratory relief w/ prayer for the Sec 89 includes members of
Commission vs W/N RA 6975 to what a provision
issuance of a restraining irder oor injunction on RTC, PC. Examining the records of
Honorable Judge distinguis of a statute means,
Makati. They state that the age of 56 set by Sec 19 the Bicameral Conference
Salvador de Guzman, hes INP the meaning put to
cannot be applied because they are covered by Sec Committee the legislature did
Jr., et al. from PC. the provision during
89. That the term INP of Sec 89 includes both the intend to exlude the members
Gr No. 106724, February the legislative
former member sof PhilCon and local police force of the PC from the coverage of
9, 1994 deliberations may
229 SCRA 801 (Integrated National Police, PD 765). Petitioners, that Sec 89 insofar as the
be adopted.
the 4 year transition inSEc 89 applies only to local retirement age is concerned.
police force who previously retire at age 60 ranked Petition Granted, Assailed
police/fire lietenant or higher. RTC - in favor of decision reveresed and set
private respondents. Petitioners, INP does not imply aside.
the same meaning in PD 765. PR, INP found n Sec 89
of RA 6975 refers to the INP in PD 765.
Casco Philippine Chemical Co., Inc. is engaged in the
manufacture of synthetic resin glues used in
bonding lumber (Nov, Dec 1959 & May 1960).
Casco Philippines W/N "urea" and No. The use of the term "urea
Producers bought foreign exchange for the
Chemical Co., Inc. vs "formaldehyde" formaldehyde" instead of "urea Individual
importation of urea and formaldehyde (main raw
Hon. Pedro Gimenez, in are exempt by and formaldehyde" is statements by
materials in the production of glues) and paid the
his Capacity as Auditor law from the conclusive upon the courts as members of
corresponding margin fee by the Central Bank. The
General of the payment of the regards the tenor of the Congress on the
sought the refund of these margin fee relying on
Philippines aforesaid margin measure passed by Congress floor do not
GR No. L-17931, February Resolution 1529 of the Monetary Board of the fee. and approved by the President. necessarily reflect
28, 1963 Ventral Bank (Nov 3, 1959) w/c states that separate Decision appealed from legislative intent.
7 SCRA 347 importation of urea and formaldehyde is exempt affirmed.
from said fee. Central Bank issued refund but the
auditor refused to pass it in audit, stating that the
exemption granted by the monetary board is not in
accord with Sec 2, par XVIII of RA 2609. Auditor
General - affimed auditor.

Municipality of Nueva Nueva Era was created under EO No 66, on the

Era, Ilocos Norte, rep. other hand the Municipality of Marcos was created No, Only Dingras is
by its Municipal Mayor, under RA 3753 (An Act Creating the Municipality if W/N the eastern specifically named by law as Courts may resort
Caroline Arzadon- Marcos in the Province of Ilocos Norte. boundary of source territory of Marcos. to the explanatory
Garvida vs Municipality Under Sec 1 of said act the municipality shall be Marcos extends Hence, the said description note to clarify the
of Marcos, Ilocos Norte, composed of the listed barangays (Capariaan, Biding, over and covers of boundaries of Marcos is ambiguous and
rep, by its Municipal Escoda, Culiao etc) the municipality of Nueva Era or a portion of descriptive only of the listed ascertain the
Mayor, Salvador Pillos, any of its barangays was not mentioned. Nueva Era. barangays of Dingras as a purpose and intent
aand the Honorable However under the second paragraph in the compact and contiguous of the statute.
Court of Appeals. description of Marcos' boundaries it claims the territory.
GR No. 169435, February middle portion of Nueva Era. The Sangguniang
27,2008 Panlalawigan of Ilocos Norte ruled in favor of Nueva
547 SCRA 71 Era. RTC - affirmed, CA - partly reversed the decision
CHAPTER 8

Officers of Samahang Katandaan ng Nayon ng Tikay

launched a fund drive for the purpose of renovating No, the term "charitable"
Martin Centeno vs the chapel of Barrio Tikay, Malolos, Bulacan. Martin W/N the phrase should be strictly construed
Hon. Victoria Centeno w/ Vicente Yco approached Judge "charitable so as to exclude solicitations
Villalon- Pernillos Adoracion G. Angeles and solicited 1,500 form her purpose" should for "religious" purposes. The
and the People of the The solicitation was made without a permit from be construed in word "charitable" is a matter
Philippines GR No. DSWD. An information was field against Centeno, its broadest of description rather than of
113092, September 1, Evaristo and Yco for violation of PD 1564 (Solicitation sense so as to precise definition.
1994 Permit Law). They file a motion to quash include a
236 SCRA 197 information, that PD 1564 only covers solicitations religious Decision Reversed and Set
made for charitable or public welfare purposes and purpose. Aside and the Petitioner
not for religious purpose. Acquitted
 Trial Court - guilty pay a fine of 200 each, RTC, Yco
withdrew, Affirmed the decision of TC modified the
penalty, 6 months imprisonment and 1,000 fine.
Motion for reconsideration was denied.

Atty. Francis Palmones asked his client Ursua

(petitioner) to take his letter requesting a copy of No, the use of fictitious name
complaint against the petitioner in the Office of the or different name belonging to
Cesario Ursua vs Court Ombudsman in Davao; Before going to the office of W/N the use of a another person in a single Penal statutes
of Appeals ombudsman, Ursua approached Oscar Perez (firm's different name instance w/o any sign that the should be construed
GR No. 112170, April 10, belonging to user intends to be known by strictly against the
messenger) telling him his reluctancy in asking for
1996 another in
the copy since he is one of the respondents. Perez this name in addition to his State and in favor of
256 SCRA 147 isolated the accused.
told Ursua to just sign his name if he would be real name does not fall w/n the
required to acknowledge a receipt. After arriving at transaction falls prohibition in CA 142. The
the ombudsman, he signed Perez's name in the within the circumstance in this case is
visitor's logbook, and wrote Perez's name in prohibition of CA distinct and peculiar from
acknowledging that he got the complaint from Ms. No. 142 those contemplated in CA 142.
Kahulugan. However, Kahulugan found out that the Judgement is reversed and set
person who introduced himself as "Perez" is actually aside, petitioner acquitted.
the petitioner. She reported it to the deputy
ombudsman. TC- guilty of violating Sec 1 of CA 142
(RA 6085), CA- affirmed.
 No, a simple reading shows
that If an unlicensed firearm is
Ladjaalam was charged and convicted by the W/N accused used in the commissiob of any
People of the Regional Trial Court of Zambianga City of the appellant can be crime, there can be no
Philippines vs Walpan crime of Direct Assault with Multiple Attempted convicted of separate offense of simple Penal laws are
Ladjaalam y Mihajil Homicide.for firing on unlicensed M-14 rifle at Illegal construed
illegal possession of firearms.
GR Nos 136149- several policemen who were about to enter his Possession of liberally in
Since direct assault with
51,September 19, 2000 house to serve a search warrant. Under the same Firearm under multiple attempted homicide favor of the
340 SCRA 617 circumstance he was likewise charged and convicted RA 8294 when accused.
was committed in this case,
for the crime of Illegal Possesion of Firearm and he used said appelant can no longer be
Ammunition penalized under PD 1866 (RA 8294) firearm in the held liable for illegal
commission of possession of firearms.
another crime. Morever, since the crime
committed was direct assault
and not homicide or murder,
illegal possesion of firearms
cannot be deemed an
aggrataing circumstance.
On Sept 17, 2001, La Tondean Distillers Inc. entered Yes, the SC already ruled that
into a Plan Merged with SBC, SMCJI, and MBWC. As Sec 196 of the NIRC does not
Commissioner of a result of the merger the assets and liabilities of W/N the include the transfer of real Taxes must not be
Internal Revenue vs La the absorbed corporation were transferred to the property property from one imposed beyond
Tondeña Distillers, Inc. surviving corporation who changed its name to absorbed by the corporation to another. Sec what the law
(LTDI (now Ginebra San Ginebra San Miguel, Inc. On Nov 25, 2001, BIR surviving 196 is imposed only on the expressly and
Miguel) issued a ruling that pursuant to Sec 40(C)(2) and corporation in a transfer of realty by way of clearly declares as
GR No. 175188, July 15, (6)(b) of the 1997 National Internal Revenue merger is sale and does not apply to all tax laws must be
2015 Code...the transfer pf assets such as real properties exempt from the conveyances of real property. contrued strictly
shall be subjected to documentary stamp tax. payment of In a merger the real against the State
Ginebra paid to BIR DST 14,140,980 but on Oct 14, Documentary properties are not deemed and liberally in favor
2003 claimed exemption from paying DST. CTA - Stamp Tax "sold" to the surviving of the taxpayer.
entitled to tax refund or tax credit . Sec 196 of NIRC corporation and the latter
does not apply because there is no purchaser or could not be considered as
buyer in merger. CTA En Banc - affirmed purchaser. Petition Denied.
 Whether or not
Republic of the Philippines through BIR commenced the tax amnesty
an action to collect from spouses Pastor deficiency payments made Yes, The pastor's have already In case of doubt, tax
Republic of the income taxes for the years 1955 to 1959 in the by the private paid almost the equivalent statutes are to be
Philippines vs amount of 17, 117.08. The Pastors filed a motion to respondents on amount to the gov't by way of construed strictly
Intermediate October 23, 1973 amnesty taxes under PD 213 against the
dismiss the complaint but was denied. They filed an
Appellate Court and bar an action for
answer admitting that there was an assessment and were granted not merely government and
recovery of
Sps. Antonio and against them of said amount . But that they have an exemption but an amnesty liberally in favor of
deficiency
Clara Pastor availed of the tax amnesty under PD 23, 213 and 370 for their past tax failings. The the taxpayer, for
income taxes
GR No 59344, April 26, and paid the corresponding amnesty taxes which govt is estopped from taxes, being
under P.D.'s Nos.
1991 was evidenced by the Government's Official Receipt collecting the difference burdens, are not to
23, 213 and 370.
196 SCRA 335 No. 1052388. Trial Court - Pastor's had settled their between the deficiency tax be presumed
income tax deficiency from 1955-1959 under PD 213. assessment and amount beyond what the
BY accepting the payment of the amnesty income already paid as amnesty tax. applicable statute
taxes, the govt waived its right to further recover Petition Denied. expressly and clearly
deficiency income taxes from defendants under the declares.
existing assessment against them. Intermediate
Appellate Court - dismissed the govt's appeal.

No, the law is clear and As a rule, any claim

W/N the claim unambiguous, the provision for exemption from
Acting Commissioner Manila Electric Co, claims that they are exempted for exemption of Sec 186-A, whenever a tax a tax statute is
of Customs vs Manila from the special import tax under from tax statute free product is utilized, all strictly construed
Electric Company Sec 6, RA 1934 which exempts from tax, equipment be strictly encompassing to comprehend against the
and Court of Tax and spare parts for use in industries and under Par construed tax-free raw materials, even if taxpayer. However,
Appeals GR No L- 9, Part 2 of its franchise which exempts insulators against the imported. Where the law where the law is
23623, June 30, 1997 from all taxes. respondent provided no qualification for clear and
77 SCRA 469 Meralco. the granting of the privilege, unambiguous, the
the court is not at liberty to law must be taken
supply any. as it is, devoid of
judicial addition or
subtraction.
 Misamis Oriental Misamis Oriental Association of Coco Traders Inc
Association of Coco is a domestic corporation who is engaged in the Yes, It is a non-food product.
Traders, buying and selling of copra in Misamis Oriental. The opinion of the
Inc Before the issuance of Revenue Memorandum W/N copra is Commissioner of Internal Tax exemption
vs Department of Circular 47-91 w/c implemented VAT Ruling 190-90 an agricultural Revenue is entitled to great must be strictly
Finance Secretary, copra was classified as agricultural food product food or non- weight. As the SolGen construed against
Commissioner of the under Sec 103(b) of the National Internal Revenue food product. contends "nobody eats the taxpayer and
Bureau of Internal Code hence exempted from VAT at all stages of copra for food". The previous liberally in favor of
Revenue (BIR), and production and distribution. Under Sec 103(a) the commissioners the state.
revenue district office, sale of agricultural non-food products in their consideration that copra is
BIR, Misamis Oriental original state is exempt from VAT only if the sale is agricultural food is not a
GR No 108524, made by primary producer or owner of the land. reason for the holding that
November 10, 1994 Under Sec 103(b) the sale of agricultural products in the present interpretation is
238 SCRA 63 wrong.
their original state is exempt from VAT at all stages
of production regardless of who the seller is. The
reclassification of the copra denied Misamis the
exemption it previously enjoyed when copra was
classified as agricultural food product.

Resins, Incorporated vs No, the Act speaks of "urea

Auditor General of the Resins Inc, seeks refund from Central Bank W/N Resins Inc formaldehyde" as a whole and
Philippines and the claiming that it was exempt from margin fee under is exempted not separately. A refund would Tax exemption
Central Bank of the RA 2609 for the importation of urea and from paying the partake the nature of tax strictly
Philippines formaldehyde as separate units used for the margin fee exemption and exemption construed
GR No L-17888, October production of synthetic glue. under RA 2609. from taxation is not favored against the
29, 1968 and never presumed, so if taxpayer.
25 SCRA 754 granted it must be strictly
construed against the
taxpayer.
 Rohm Apollo is in the business of manufacturing
semiconductor products particularly microchip
transistors and tantalium capacitors. Prior to the No, the CTA lost jurisdiction
Rohm Apollo commencement of its operations Rohm Apollo W/N the CTA over Rohm Apollo's claim for a A claim for tax
Semiconductor engaged the services of Shimizu for the construction acquired refund or credit. Rohm Apollo refund or credit,
Philippines, vs of a factory and made initial payments. Rohm Apollo jurisdiction should have treated the CIR's like a claim for tax
Commissioner of treated the payments as capital goods purchases over the claim inaction as denial of its claim. exemption, is
Internal Revenue and filed with BIR an administrative claim for the for the refund They would then have 30 days construed strictly
GR No 168950, January refund or credit under Sec 112(b) & Sec 112(a) of the or tax credit of file judicial claim with the CTA against the
14, 2015 1997 Tax Code. The administrative claim was filed unutilized (w/c should be on May 10, taxpayer.
well within the two year prescriptive period. CIR had input VAT. 2001) but they filed a petition
120 days to act on the claim however the time lapsed for review with the CTA only on
without any action by the CIR on the claim. Instead of Sept 11, 2002, hence the claim
filing a judicial claim, they filed a petition for review. was filed late.
CTA First Division - denied the claim CTA en Banc -
denied Rohm Apollo's Petition for Review.

Ong Chia was born in China, but moved to the W/N the
Philippines when he was 9 years old, where he got documents
Ong Chia vs Republic of employed and eventually married (he had 4 kids) At annexed by the Yes, Rule 143 of the Rules of Naturalization laws
the Philippines the age of 66 he filed a verified petition to be State to its Court state that the rule on should be rigidly
GR No 127240, March 27, admitted as a Filipino citizen under CA 473 (Revised appellant’s brief formal offer of evidence does enforced and strictly
2000
Naturalization Law) stating his qualifications and w/o having been not apply on naturalization construed in favor of
328 SCRA 749 cases. It is only applicable the government and
lack of disqualifications. During the hearings he presented and
testified as to his qualifications and presented 3 formally offered when it is "practicable and against the
witnesses. Prosecutor Moras was so impressed with as evidence convenient". The presentation applicant.
his testimony that they did not present any under Rule 132, of evidence for the first time on
evidence to refute the testimony of the witnesses. Section 34 of the appeal appears to be more
Trial Court - granted the petition and admitted Chia Revised Rules on practical. Petition Denied.
as Philippine Citizen. The SolGen appealed stating Evidence
that Chia failed to support his petition with justified the
appropriate evidence. CA -reversed the TC decision reversal of the
Trial Court's
decision.
 Carlie Surposa who was insured with Finman Yes, the fact remains that the
General Assurance Corporation, died due to a stab happening was a pure accident
Finman General wound by 3 unidentified men while waiting for a ride W/N death on the part of the victim. The
Assurance Corporation home in Bacolod (insurance was in full effect and resulting from insurance policy also Contracts of
vs Court of Appeals force) The beneficiaries of the insurance policy filed assault or specifically enumerated only Insurance are to be
GR No 100970, a notice of claim to Finman w/c denied the claim murder deemed 10 circumstances where no construed liberally
September 2, 1992 stating that murder and assault are not w/n the included in the liability will be attached to the in favor of the
213 SCRA 493 coverage of the insurance policy. Insurance terms "accident" company for any of the insured and strictly
Commission - rendered a decision in their favor and "accidental" stipulated cause. The failure to against the insurer.
Appellate Court - affirmed the decision. Finman include death resulting from
alleged grave abuse of discretion on the appellate murder among the prohibited
court stating that death from murder are impliedly risks gives a conclusion that it
excluded in the policy. Since the death of Carlie was did not intend to exempt itself
not accidental but a deliberate and intentional act. from liability. Petition denied
for lack of merit.

Judge Vicencio died due to Cardiopulmonary Arrest.

No underlying cause of death was indicated in his
Government Service Yes. PD 626 is a social The official agents
death certificate. He was survived by his wife and
Insurance W/N respondent legislation hence as charged by law to
daughter (Mary Joy). They applied for the death
System vs Mrs Vicencio's guaranteed by the constitution implement social
benefits of Judge Vicencio with GSIS but was denied
Marian claim for death should adopt a liberal attitude justice guaranteed
by Mr Alejo (manager of GSIS Employees
T. Vicencio benefits under in favor of the employee. What by the Constitution
Compensation Department) stating that the illness
GR No 176832, May Presidential the law requires is a should adopt a
of Judge Vicencio is not considered an occupational
21, 2009 Decree No 626 reasonable work connection liberal attitude in
disease and that there is no evidence showing that
588 SCRA 138 as amended is and not a direct casual favor of the
his work as RTC judge increased his risk of
compensable. relation. It is enough that his employee in
contracting said ailment. Mrs Vicencio's motion for
employment contributed even deciding claims for
reconsideration was denied. EEC - dismissed. CA -
to a small degree to the compensability.
reversed and ordered GSIS to grant the claim.
development of the disease.
W/N “Enteric
Fever” is an Yes. The factual findings of the
Maria E. Manahan vs Nazario Manahan Jr died of "Enteric Fever" while Doubts in
occupational respondent Commission
Employees' employed as a teacher in Las Pinas, Maria Manahan interpretation of
disease. indicate that the deceased was
Compensation the widow, filed a claim with the Government Service Workmen's
in perfect health when he
Commission and GSIS Insurance for death benefit under PD 626, which entered government service on Compensation and
GR No L-44899, April 22, denied the claim, stating that typhoid fever is not an July 20, 1969, and that in the Labor Code should
1981 occupational disease. Maria filed a motion for course of his employment in be resolved in favor
 104 SCRA 198 reconsideration stating that her husband's ailment 1974, he was treated for of the
was attributed to his employment. epigastric pain. He succumbed worker.
GSIS - affirmed the denial. ECC - affirmed the GSIS to enteric fever on May 8, 1975.
Because of these
circumstances, the illness that
claimed the life of the deceased
could have had its onset
months before December 10,
1974. Such being the case, his
cause of action accrued before
December 10, 1974.

Applying the provisions of

the Workmen's
Compensation Act the
presumption of
compensability subsists in
favor of the claimant. ECC
decision set aside.
Yes, there is no evidence that
Lazo deviated from his usual
Salvador Lazo, is a security guard of the Central W/N petitioner's regular homeward route or
Salvador Lazo vs Bank of the Philippines whose duty is from 2:00 pm injury comes that interruptions occurred in
Employees' to 10:00 pm. On June 18, 1986 the guard who was within the the journey. EEC should adopt
Compensation supposed to relieve him failed to arrive, he meaning of and a liberal attitude in favor of Basically, social
Commission and GSIS rendered overtime duty up to 5:00 am. On his way intendment of the employee in deciding legislation is
GR No 78617, June 18, home, the jeepney he was riding turned turtle due the phrase claims for compensability. liberally
1990 to the slippery road. He sustained injuries and was "arising out of There is no reason why construed.
186 SCRA 569 hospitalized. He then filed for disability benefits and in the employees should not be
under PD 626. GSIS - denied the claim stating that course of protected for a reasonable
he was not at his workplace performing his duties employment" period of time prior to or after
when the incident occurred. EEC - affirmed the (Section 2, working hours and for a
decision. Lazo claims that the injuries he sustained Workmen's reasonable distance before
should be construed as "arising out of or in the Compensation reaching or after leaving the
course of employment" Act) employer's premises. Decision
set aside and reversed.
 Domingo Vicente, was employed as a nursing Yes, petitioner's permanent
attendant at Veterans Memorial Medical Center. At W/N the total disability is established
Domingo Vicente vs the age of 45 and rendering 25 years of govt service petitioner beyond doubt by several The sympathy of the
Employees' he applied for optional retirement under Sec 12(c) of suffers from factors and circumstance. The law on social
Compensation RA 1616, his reason is his inability to continue permanent total approval of his optional security is towards
Commission working as a result of his physical disability. Vicente disability as he retirement application proves its beneficiaries and
GR No 85024, January 23, filed with GSIS an application for income benefits claims, or from that he was no longer fit to the law by its own
1991 under PD 626 which was accompanied by necessary permanent continue his employment. terms, requires a
193 SCRA 190 documents (Physician’s Certification) w/c classified partial disability ECC's decision set aside, construction of
him under "permanent total disability". Only for as held by the petitioner is declared to be utmost liberality in
permanent partial disability was granted by GSIS, respondent suffering from permanent their favor.
affirmed by Employees Compensation Commission commission. total disability.
(ECC)

No, petitioner was already

On Jan 26, 1980, Francisco Tantuico, Jr. was issued an initial clearance
appointed as chairman of the Commission of Audit during his tenure, he also Well-settled is the
Francisco S. Tantuico, to serve a term of seven years (until Jan 26, 1987). W/N petitioner's applied for second clearance. rule that retirement
Jr. vs Hon. Eufemio He has discharged his duty as chairman of COA since retirement Whatever infirmities existed in laws are liberally
Domingo 1975. He applied for clearance from all benefits can be said clearance were cured interpreted in favor
GR No. 96422, February accountabilities in preparation for his retirement, withheld after respondent chairman of the retiree
28, 1994 w/c he obtained a clearance with all the required pending favorably indorsed Tantuico's because the
230 SCRA 391 signatures covering from 1976-1985. After EDSA investigation of application for retirement to intention is to
Revolution he submitted his resignation to Cory his fiscal the GSIS. Which cleared that provide for the
Aquino, relinquished his office to the new chairman responsibility. Tantuico has no pending retiree's sustenance
and applied for retirement. He sought for second administrative and criminal and comfort, when
clearance for Jan 1, 1986 to Mar 9, 1986, All case. Respondent chairman he is no longer
signatures except of Chairman Guingona were can't withhold the benefits due capable of earning
obtained. Guingona was replaced who indorsed his to the petitioner under the his livelihood.
retirement to GSIS. On Dec 21, 1989 Tantuico retirement law. Petition
received a letter informing him of the approval of his Granted, compelling
application for retirement. However, Domingo respondent chairman of COA
withheld 1/2 of Tantuico's retirement benefits. to pay petitioner's retirement
benefits in full.
 Marcelina Engle and Winston Menzon vied for the
position of Vice Mayor of Babatngon Leyte in the
2013 Elections. Marcelina's late husband James was
originally the candidate but he died, hence
Marcelina filed her COC as substitute candidate. Yes, the late submission of Laws governing
W/N petitioner Romualdez's authority to sign election contests
Menzon filed a petition to deny due course / cancel
Vice-Mayor Marcelina can validly the CONA of James to the must be liberally
the COC stating that Marcelina is not qualified to
S. Engle vs Commission substitute her COMELEC was a mere construed to the
substitute her husband who was declared an
on Elections En Banc husband James technicality that cannot be end that the will of
independent candidate by COMELEC. James'
and Winston B. Engle after his used to defeat the will of the the people in the
certificate of nomination and acceptance (CONA)
Menzon GR No. 215995, unexpected electorate in a fair and honest choice of public
was signed by LAKAS-CMD's pres Romualdez.
January 19, 2016 demise. election. Petition Granted. officials may not be
However, LAKAS-CMD failed to submit to COMELEC
the authorization of Romualdez to sign the CONA's COMELEC resolution reversed defeated by mere
of LAKAS-CMD candidates prescribed by Sec6(3) of and set aside. technical objections.
COMELEC Res 9518. Marcelina was proclaimed the
winner, however the COMELEC 2nd Division thru a
resolution cancelled Marcelina's COC w/c annulled
her proclamation as VM and Menzon as winner.
COMELEC stated that Marcelina couldn't validly
substitute her husband who was deemed an
independent candidate for LAKAS-CMD's failure to
submit Romualdez's authority to sign CONAs. In
another resolution COMELEC noted that the
purported authorization of Romuladez to sign
CONAs was belatedly submitted. COMELEC held
that Menzon, the second placer should be declared
winner since the winner's COC is void ab initio.
COMELEC En Banc - denied.
 DSM Construction and Megaworld Globus Asia
entered into agreements for the construction of a
condominium project owned by Megaworld Globus
called "The Salcedo Park" with DSM as contractor. In
the course of construction of the project, differences The appellate court should
with regards to billings arose between the parties. have been careful about
DSM Construction and DSM filed a complaint for compulsory arbitration entertaining the petition
Development before the CIAC claiming payment of 97 Millions W/N the CA intended to delay the
Corporation vs Court of outstanding balance due from respondent pursuant gravely abused satisfaction of judgement. Any
Appeals and Megaworld to the agreements. CIAC partially granted both its discretion court or tribunal that
Liberal construction
Globus Asia, Inc. claims with 62 million in favor of DSM. CA - affirmed when it issued entertains such baseless
of the Rules of Court.
GR No 166993, the award however permanently enjoined petitioner the assailed actions designed to thwart the
December 19, 2005 from registering its contractor's lien on all except 6 February 21, execution of final judgement
478 SCRA 618 units of the condominium proj. (coz principal award 2005 acts with grave abuse of
can be covered by the value of 6 condominium Resolution and discretion tantamount to lack
units). 7 units were levied as a result of Globus act of April 19, of jurisdiction. The abuse of
substituting 2 units for the one already paid for by 2005 discretion in this case was
the buyer spouse Golan. Execution of Sale did not Decision. manifested by the appellate
push through after issuance of TRO. SC - affirmed CA court who took cognizance of
and lifted TRO . CIAC gave the parties 10 days to the case and issued the
agree on the satisfaction of the arbitral award assialed restraining order.
otherwise a writ of execution will be issued, CIAC Petition Granted, resolution
issued a writ of execution. Globus sought to clarify and decision void and set
that the writ should only be limited to 6 condo units. aside.
CIAC negated this. Globus filed a petition to CA to
restrain the scheduled execution sale and to nullify
orders of the CIAC. CA - restraining the
impementation of the writ as the holding of the
auction sale. CA - declared CIAC's assailed order null
and void .
Chapter 9

The law looks to the

Jeremias A. Carolino, petitioner's husband, retired No, PD 1638 should not have future only and has
from AFP with the rank of colonel under General been applied and cannot be no retroactive effect
Adorcion Carolino Order No. 1208 pursuant to Sec 1(A) and 10 of RA used against the petitioner as unless the legislator
(Spouse and in 340. He started receiving his monthly retirement pay her husband's retirement and may have formally
W/N PD 1638 be
Substitution of the of 18,315 in Dec 1976 until it was witheld by pension were granted to him given that effect to
given a
Deceased Jeremias A. respondents in March 2005. Jeremias wrote a letter by AFP under RA 340 which some legal
retrospective
Carolino) vs Gen. to SFP Chief of Staff asking for the reasons of the was not superseded by PD provisions; that all
application and
Generoso Senga, as withholding of his retirement pay. 1638, a later statute. stautes are to be
be considered as
Chief of Staff of the Myrna Villaruz informed him that his loss of fil Retirement benefits due construed as having
impliedly
Armed Forces of the citizenship caused the deletion of his name in the list petitioner's husaband under only prospective
repealing RA 340
Philippines; et. Al. of AFP Pensioners' Payroll (PD 1638) effective March RA 340 is an acquired right operation, unless
GR No 189649, April 20, 5, 2005.That he could be re-entitled to his retirement which cannot be taken by a the purpose and
2015 benefits by complying with RA 9225 (Dual Citizenship subsequent law. PD 1638 intention of the
Act). Under Sec 4,5,6 of RA 340 retired military does not contain any legislature to give
personnel are disqualified from receivig pension provision regarding its them a retrospective
benefits if they swore allegiance to another country. retroactive application. effect is expressly
Jeremias filed a petiton seeking reinstatement of his Petition Granted, Decision of declared or is
name in the list of the AFP retired officers and CA reversed and set aside. necessarily implied
resumption of payment of his retirement benefits. from the language
RTC - granted the petition. CA granted respondents used; and that every
appeal (that PD 1638 repealed RA 340) case of doubt must
be resolved against
retrospective effect.

Fernando Gallardo filed a complaint to terminate No, the applicble law when
the leasehold of Juan Borromeo (a tenant) so that Gallardo filed the complaint As a rule, laws
Fernando Gallardo vs he may cultivate it himself as he had retired from W/N the CA was Sec 36(1) of RA 3844. RA cannot be given a
Juan Borromeo his government job as a letter carrier. Borromeo correctly gave 6389 cannot be given a retroactive effect in
GR No L-36007, May 25, alleged that Gallardo has no knowledge of farming retroactive retroactive effect in the the absence of a
1988 application to statutory provision
and that his only purpose is to eject him. TC - absence of a statutory
161 SCRA 500 Sec 7 of RA 6389 provision for retroactivity or a for retroactivity or a
dismissed the petition and ordered Gallardo to
maintain the peaceful possesion of clear implication of the law to clear implication of
Borromeo of the landholding. CA - affirmed the that effect. the law to that
 decision of the Court of Agrarian Reform applying Hence, Gallardo may terminate effect.
Sec 7, RA 6389 (that the landowner's desire to the tenancy of Borromeo and
cultivate the land himself is not a valid ground for till his own land. Decision of
dispossessing the tenant. the Agrarian Court and the
Court of Appeals set aside.
Pio Balatbat is the agricultural lessee of a parcel of
land in Sta Ana Pampanga which is owned by Daniel
Garcia. Garcia sold the land to Domingo Pasion and All statutes are to be
had it declared for taxation purposes. Pasion, on a No, under Art 4 of the NCC, in construed as having
Pio Balatbat vs Court of claim he will personally cultivate the land filed with W/N Sec 7 of order that a law may have only a prospective
Appeals and Domingo the Court of Agrarian Relations a complaint to eject RA 6389 retroactive effect it is operation unless the
Pasion Balatbat alleging that he had notified him of his should be necessary that an express purpose and the
GR No 36378, January 27, intention to personally cultivate the land under Sec given provision to this effect be intention of the
1992
36(1) of RA 3844, but after a lapse of 1 year from the retroactive made in the law, otherwise legislature to give
205 SCRA 419
notice of receipt, Balatbat refused to vacate the land. effect. nothing should be understood them a retrospective
TC - decision against Balatbat. CA - affrimed the which is not embodied in the effect is expressly
decision of the agrarian court. During the pendency law. Petition Dismissed. declared or is
of the appeal, Congress passed RA 6389, Sec 7 w/c necessarily implied
amended Sec 36(1) of RA 3844 (personal cultivation from the language
no longer a ground to disposses an agricultural used.
lessee. Hence, Pasion can no longer dispossess
Balatbat on that ground because it has been
removed from the statute books.
Electors Inc. recruited Burgos to work as service
contract driver in Saudi for 12 months w/ a salary
and allowance of $165/month and a bonus of $1000
if after 12 months he renews his employment
contract w/o availing of his vacation/home leave. The
contract was approved by the Ministry of Labor and No, at the time of the filing of Laws should only be
Employment w/c was not implemented. In Dec 1979, the, the LA had clear applied
Erectors, Inc. vs W/N EO 797
Erectors notified Burgos that the position was no jurisdiction over the same. The prospectively unless
National Labor creating the
longer available. They executed another contract for time Burgos filed his complaint the legislative intent
Relations Commission, Philippine
the position of helper/laborer w/ a salary and the prevailing law was PD 1691 to give them
Hon. Julio Andres, Jr. Overseas
allowance of $105/month, the contract was not w/c vested to the LA the retroactive effect is
and Florencio Burgos Employment
submitted to the MLE for approval. On Dec 18, 1979 exclusive jurisdiction over expressly declared
GR No 104215, May 8, Administration
Burgos left the country and worked for petitioner at cases involving employer- or is necessarily
1996 be given
256 SCRA 629 Saudi. He received a monthly salary and allowance retroactive employee relationship. The implied from the
of $210. He renewed his contract of employmentm effect. rule on prospectivity of laws language used.
w/ an increase in salary ($231). Burgos returned to should apply to EO 797. it
Phil, and envoked his 1st employment contract should not affect jurisdiction
demanding from Erectors the difference between his over cases filed prior to its
salary and allowance as indicated, and the amount effectivity. Petition Dismissed.
actually paid to him plus contractual bous. Erectors
denied his claim. Burgos filed with the LA a
complaint for underpayment of wages and
nonpayment of overtime pay & contractual bonus.
While the case was in conciliation EO 797 was
created w/c vested the POEA w/ the jurisdiction over
cases invloving filipino workers for overseas
employment. LA - decisionin favor of Burgos. NLRC -
dismissed the appeal on the question of jursidiction
of LA, affirmed LA's decision. Erectors argues that EO
797 applies retroactively to effect pending cases
including the complaint filed by Burgos.
 Rovira Alcantara filed a civil case for the recovery of
possesion of a land in Cainta, Rizal.
(formerly owned by Rovira's father) Victor Alcantara
and Alfredo Ignacio mortgaged the property to Yes, as settled in the case of
Philippine Bank and Trust Company. After two years, Eugenio vs Exec Sec Drilon
the property was parceled out by Alcantara and the specific terms of PD 957
Ambrosio Rotairo vs Ignacio through their firm and separately sold to W/N PD 957 provide for its retroactive The specific terms
Rovira Alcantara and different buyers. One of which is Ambrosio Rotairo should be effect even to contracts and of a law may
Victor Alcantara who bought 200 sq/m on installment basis. Rotairo given transactions entered prior to provide for its
GR No. 173632, constructed a house in the proeprty and after retrospective its enactment. The contract to retroactive effect
September 29, 2014 completing the payments, a deed od absolute sale application. sell between Rotairo and even to contracts
was executed. Alcantara and Ignacio defaulted in Ignacio & Co was entered into and transactions
their loan obligations causing Phil Bank to foreclose 1970 and the agreement was entered into prior
the mortgage on the entire property. The title was fully consummated w/ to its enactment.
consolidated in the name of Pilipinas Bank, who sold Rotairo's completion of
the property to Rovira, Alcantara's daughter. Rovira payments and the execution of
filed a case for recovery of possession and Damages. the Deed of Sale is his favor in
RTC - dismissed the case, that the transaction 1979 hence PD 957 is
between Ignacio & Co and Rotairo was covered by applicable.Petition is granted,
PD 957. CA - reversed, turn over the possession of CA resolution set aside.
the property to Rovira, stating that PD 957 is not
applicable since the mortgage was constituted prior
to the sale to Rotairo. Rotairo insist on the
applicability of PD 957 & the transaction between
Rotairo and Ignacio should fall w/n the protection of
the law. Rovira relies on the prior registration of the
mortgage and the sale in her fvor against the
petitioner's unregistered transactions.

On May 28, 2001, Rene Relampagos (Bohol No, the CSC Resolution was All statutes are to be
provincial governor) permanently appointed Liza issued 3 days after she took construed as having
Liza M. Quirog and Quirog as Provincial Government Department Head W/N Quirog's her oath (June 1, 2001) only a prospective
Rene L. Relampagos vs of the Office of the Bohol Provincial Agriculture w/c appointment Evidently Quirog's operation unless the
Governor Erico B. was confirmed by Sangguniang Panlalawigan, Quirog violated Item appointment should not have purpose and the
Aumentado then took her oath. Before the issuance of the no. 3 of CSC been subjected to the intention of the
GR No. 163443, permanent appointment the PSB of HRM and Dev Resolution No. requirements under said legislature to give
Novemebr 11, 2008
 570 SCRA 582 Office of Bohol issued a cert that Quirog was one of 010988 dated resolution as its application is them a retrospective
two candidates qualified for said position. The June 4, 2001 against the prospective effect is expressly
Director of Civil Service Commission regional Office application of las. Quirog's declared or is
invalidated Quirog's appointment upon finding that appointment did not violate necessarily implied
the same wa spart of the bulk appointments issued the CSC Resolution, the said from the language
by Relampagos w/c is in of Item No. 3(d) of CSC. Resolution having taken effect used.
(prohibition against the issuance of midnight after the appointment was
appointments was already laid down as early as Feb extended.
29, 2000.
The court sustained the
imposed penalty fine of 10 Mil
On Oct 13, 2001, in Brgy Kiloloran, Quezon, Morilla, to be paid by each of the
Mayor Mitra, Willie Yang and Ruel Dequilla (all accused but amend the
People of the Criminal statutes
belonging to a syndicate crime group) helped one penalty to reclusion perpetua
Philippines vs Javier W/N the with a favorable
another in the transport of illegal drugs (503.8 under RA 7659 and the
Morilla Y Avellano penalty of effect to the
kg of shabu) by the use of a starex van w/ a principle of retroactive
GR No 189833, February life accused have, as to
commemorative plate "mayor" and a municipal application of lighter penalty.
05, 2014 imprisonmen him, a retroactive
ambulance. RTC - convicted Morilla and Mayor Petition denied, CA affirmed
t is proper. effect.
Mitra of illegal transport of shabu, penalty of life with modifications.
imprisonment. It absolved Dequilla and Yang due
to insufficient evidence to convict them. CA - Sec 15, RA 6425 -
affirmed RTC, conspiracy between Mitra and imprisonment, 6yrs-12 yrs,
Morilla. 12,000 PD 1683 - life
imprisonment to death,
20-30,000
RA 7659 - reclusion perpetua
to death, 500,000/1 Mil

People of the
Philippines, Plaintiff- Lita Beriana (vault custodian of JTC Pawnshop No, RA 8294 considers the Insofar as RA 8294 is
Appellee, vs Proculo owned by Victoria Tuparan) was fatally shot when W/N RA 8294 use of unlicensed firearm in not beneficial to the
Mejeca y Montallana, she tried to flee to safety when armed men barged which took the killing of a victim as an AC, accused because it
Baldomero Quintina, in the shop and took jewelries (3 Mil). Charged effect on July 6, cant be givem retroactive unduly aggravates
Romeo Solarte, forRobbery in Band w/ Homicide were the follwing; 1997, can be effect because it would be the crime, such new
Diosecoro Narciso, Montallana, Quintana, Solarte, Diosecoro Narciso, applied against unfavorable to the accused. RA law will not be given
Adlina Narciso, Nicolas Arnold Narciso and Dante Aras. TC - Arnold Narciso the accused- 8294 is not beneficial to the retroactive
Picache, Jr., Julie Hilario, guilty beyond reasonable doubt for the crime of petitioner. accused because it aggravates application, lest it
Arnold Narciso and Robbery w/ Homicide Art 294(1) of RPC w/ AC of use the crime. acquire the
Dante Aras, accused. of unlicensed firearm and in band suffer penalty of character of an ex
Arnold Narciso, accused- death by lethal injection. post facto law.
appellant.
GR No 146425,
Novemebr 21, 2002
392 SCRA 420
Yes, nowhere does the
record show that accused-
Aniceto Ocampo was charged for violation of PD 772 petitioner's demurrer to
(Anti Squatting Law) Upon arraignement he pleaded evidence was filed with
Aniceto C. Ocampo vs W/N the Motion
not guilty. He waived the presentation of his prior leave of court, the
Court of Appeals to Dismiss filed Procedural Laws
evidence and instead filed a motion to dismiss on retroactive effect of the
GR No 79060, December by accused- are retrospective.
8, 1989 the ground that prosecution did not present amendment would therefore
petitioner is a
180 SCRA 27 Transfer Cert of Title to prove ownership of the land, work against the petitioner. By
bar for him to
and thatit failed to prove that the land where moving to dismiss on the
present
Ocampo built his house belongs to UP. TC - denied ground of insufficiency of
evidence.
motion to dismiss, guilty beyond reasonable doubt. evidence, he waived his right
CA - affirmed the TC to present evidence to
substantiate his defense and
in effect submits the case for
judgement on the basis of the
evidence for prodecution.
 On Dec 24, 1982, Roy Camaso (5 yrs old) while
standing on the sidewalk of M. dela Fuente, Even if the action was
Sampaloc Manila was sideswiped by a motorcycle W/N a civil instituted before the
Yakult Philippines and driven owned by Yakult Philippines and driven by action instituted promulgation of 1985 RCP,
Larry Salvado vs Court their employee, Larry Salvado. He was charged with after the provision may apply Procedural Laws
of Appeals reckless imprudence resulting to slight physical criminal action retrospectively. The offended have
GR No 91856, October 5, injuries. A complaint for damages was filed by David was filed would party has not waived the civil retroactive
1990 Camaso (Roy's father) against Yakult and Salvado. prosper even if action nor reserved the right application
190 SCRA 357 RTC - Yakult and Salvado were ordered to pay jointly there was no to institute it separately nor
for the expenses incurred. Yakult and Salvado claims reservation to have they instituted a civil
that civil action for damages for injuries arising from file a separate action prior to the criminal
negligence of Salvado w/o malice cannot be civil action. action. The civil action in this
filed independently under Art 33 of CC. and that case was filed before
under Sec 1, Rule 3 of the 1985 Rules on Criminal presentation of
Procedure, separate civil action may not be filed evidence for the prosecution.
unless reservation is expressly made. CA - dismissed Hence, the actual filing of the
the petition. civil action is even far better
than the compliance with the
requirement of an express
reservation. Petition Denied.

On Aug 23, 1994, Teofilo Martinez filed before CA a

motion to litigate as pauper attached w/ supporting A motion to litigate as an
affidavits executed by himself and by 2 seemingly indigent can be made even
Teofilo Martinez vs disinterested person attesting to his eligibility to W/N a motion before the appellate courts, Opinions and rulings
People of the to litigate as either for the prosecution of of officials of the
avail of such privilege. CA - denied the motion and
Philippines pauper can be appeals, in petitions for government called
directed Martinez to remit the docketing fees (420)
GR No 132852, May 31, entertained by upon to execute or
w/n 5 days from notice. Martinez filed a motion for review or in special civil
2000 appellate implement
reconsideration w/c was denied. He then filed a actions. Sec 16, rule 41 of the
332 SCRA 694 court. administrative laws
manifestation, transmitting the docket fee required 1964 Revised Rules of Courts
under protest, this was evidenced by 2 postal money was carried over in the 1997 command much
orders attached to the motion to litigate as pauper. Rules of Civil Procedure. respect and weight.
CA - dismissed the petition, citing MArtinez's failure Resolution set aside, petitioner
to pay the docket fee. CA - denied his latest motion allowed to litigate as pauper.
stating that the amount remitted was short of 150.
 TRIAL COURT - 1. The contract between the parties
is not an absolute sale but an equitable mortgage. 2.
Tan should pay to the respondents Magdangal w/n
120 days after the finality of the decision 59,200
plus interest. CA - affirmed the decision of the trial The CA erred in applying the
Jaime Tan, Jr., as court, both parties receive the decision on Oct 5, 1997 Revised Rules of
Judicial Administrator 1995. The clerk of court entered in the book of W/N Sec 1, Rule Procedure. Sec 1, Rule 39 of Section 1, Rule 39 of
of the Intestate Estate entries of judgement the decision w/c stated that 39 of the 1997 RRP should not be given the 1997 Revised
of Jaime C. Tan, the decision has become final and executory on Oct Revised Rules of retroactive effect as it would Rules of Procedure
Petitioner vs Hon Court 21, 1995. Civil Procedure result in great injustice to the should not be given
of Appeals and Jose A. should be given petitioner. The petitioner has retroactive effect in
Magdangal and Estrella Magdangal filed a motion for consolidation and writ retroactive the substantive right to this case as it would
Magdangal, of possession, alleging that the 120 day period of effect. redeem the subject lot, he result in great
respondents redemption of Tan has expired, that the period can't be penalized with the injustice to the
GR No 136368, January began 15 days after Oct 5, 1995 (date when the loss of the subject lot when he petitioner.
16, 2002 finality of the judgement of the TC as affirmed by CA faithfully followed the laws
373 SCRA 524 commenced to run). Tan filed a motion for and the rule on the period of
execution, Tan deposited with the clerk of court on redemption. Judgement and
April 17, 1996 the repurchase price of the lot plus resolution set aside.
interest as ordered by the decision. TC - allowed Tan
to redeem the lot, It ruled that 120 day period shall
be from the date of entry judgement (Mar 13, 1996)
CA - set aside the ruling of TC applying 1997 Revised
Rules of Civil Procedure.

The rule that governs the finality of the judgement is

Rule 51 of the Revised Rules of Court. However the
1997 Revised Rules of Civil Procedure amended the
rule on finality of judgement

Yes, It is undeniable that there

was substantial compliance
with PD 1508 w/c does not
Wilson Diu and Dorcita Diu filed a complaint for
require strict technical
Wilson Diu and Dorcita sum of money against private respondents. When W/N the Procedural
Diu vs Court of Appeals the matter was brought before the Barangay compliance with its procedural
confrontation provisions of the
GR No 115213, requirement. Although no
Chairman of Naval the parties failed to reach before the Local Government
December 19, 1995 Pangkat was formed, the court
 251 SCRA 472 amicable settlement. The barangay chairman issued Barangay believes that there was Code are
a certification to file action. CA - the case was Chairman of substantial compliance with retrospective.
dismissed, non compliance with PD 1508, since after Naval satisfied law. Under Sec 142 of the
the brgy capt's effort to settle the dispute failed, the requirement Local Gvt Code the
the Pangkat Tagapagkasundo was not therefore in PD confrontation before the
constituted for settling the matter. 1508. Lupon Chairman or that
Pangkat is sufficient
compliance with the
precondition for filing case in
court. Petition Granted, CA
decision set aside and
judgement of RTC reinstated.
Aug 20, 1959, Pres Garcia issued EO 353 creating the
municipal district of San Andres, Quezon by
segregating from the municipality of San Narciso the A quo warranto proceeding
barrios of San Andres, Mangero, Alibijaban, Pansoy, assailing the lawful authority of
Municipality of San Camflora, and Tala. Oct 5, 1965, Pres Macapagal a political subdivision should Curative statutes
Narciso, Quezon vs issued EO 174, San Andres was officialy recognized be timely raised. San Narciso are validly accepted
Hon. as a first class municipality starting July 1, 1963 challenged EO 353, 30 years in this jurisdiction
Antonio V. Mendez, Sr. under Sec 2, RA 1515. after the creation of EO 353. subject to the usual
GR No 103702, San Andres has been qualification against
San Narciso filed a petition for quo warranto against
December 6, 1994 impairment of
the officials of San Andres, praying for the considered to be one of the 12
239 SCRA 11
nullification o f EO 353, and that local officials San municipalities of Quezon vested rights.
Andres be permanently ordered to refrain from under an ordinance. The
performing their duties. They claim that EO 353, was power to create political
a clear usurpation of inherent powers of the subdivisions is a function of
legislature and violative of separation of powers. San the legislature.
Andres filed a motion to dismiss stating that the Petition Dismissed.
case had become moot and academic with the
enactment of RA 7160 (stating that municipalities
shall continue to exist) TC - dismissed the petition
for lack of cause of action that RA 7160 cured the
defects on the PD's and EO's, denying motion for
reconsideration.
 Trade Union of the Philippines and Allied
Services (TUPAS) filed a complaint for alleged
unpaid wages and wage supplement against EO 111 a curative law (hence it
Briad Agro- Briad-Agro Development. Briad-Agro Dev failed to has retroactive effect) made
Development Zambales Base Metals vs Curative statutes
submit controverting evidence despite due notice
Corporation vs Hon. Minister of Labor no longer a have retrospective
of Director Balbin who ruled in favor of the
Dionisio Dela Cerna good law. The amendment was
effect.
employees and ordered them to pay 5,369,909.
GR No 83225, June 29, meant to make both the Sec of
Briad-Agro Dev claims that the regional director has
1989
no authority to entertain pecuniary claim of workers Labor (Regional Directors) and
174 SCRA 524
such as in the case of Zambales Base Metals vs the LA share jurisdiction.
Minister of Labor. NLRC - dismissed the appeal on Petition Dismissed.
the strength of EO 111 (jurisdiction on monetary
claims was granted to regional directors) Briad-Agro
Dev reiterates that jurisdiction over money claims is
exclusive to the LA of NLRC (Art 217 of Labor Code).
The Solicitor General relies on EO 111 w/c amended
Art 128(b) of Labor Code,
March 30, 1989, Ballagan was convicted of violating
Sec 4, Art 2 of RA 6425 (Dangerous Drug Act of No, In the event that RA 7659
1972). RA 6425 was amended by RA 7659. In is applies retrospectively to
People vs Simon, the court explicitly states that Ballagan, he has to suffer not
People of the beneficent provisions of the law shall be given only reclusion perpetua but The beneficent
Philippines vs Donald retrospective effect especially the provision on also accessory penalties and provisions of RA
Ballagan W/N RA
penalties imposed upon the quantity of the drugs the fine imposed on hm has a 7659 shall begiven
GR No. 88278, August 23, involved. The marijuana transported in this case is 7659 be
minimum of 20,000, under the retrospective
1995 given a
more that 750 grams, the imposable penalty would new law he would have to pay effect.
247 SCRA 535 retroactive
be reclusion perpetua to death and fine of 500,000 500,000 minimum. Hence the
effect.
to 10 Mil. Sec 27 of RPC was also amended by RA retrospective application RA
7659 where reclusion perpetua is now 20 years to 40 7659, where the penalty of life
years, where before any person sentence with the imprisonment has been
penalty shall be pardoned after undergoing the imposed by the TC would be
penalty of 30 years. On the other hand the penalty more burdensome to Ballagan.
of life imprisonment was correctly imposed on Judgement Affirmed.
Ballagan, becuase no AC or MC were proven. Life
imprisonment & reclusion perpetua are different
penalties. Reclusion Perpetua carries accessory
 penalties and after 30 years he can be eligible to
pardon, life imprisonment does not have any
definite extent or duration.

• Extrinsic aid - Extrinsic aids are existing aids from outside sources, meaning outside of the four corners of the statute. If there is any doubt as to
the meaning of the statute, the interpreter must first find that out within the statute. That is, the interpreter must avail all the necessary intrinsic
aids to determine the intention of the legislature. If after availing all the intrinsic aids and still there remain some ambiguity in the statute, then
extrinsic aids may be consulted.

Extrinsic aids therefore are resorted to after exhausting all the available intrinsic aids and still there remain some ambiguity in the statute.As
gathered from the illustrative jurisprudence cited below, extrinsic aids resorted to by the courts are: (1) history of the enactment of the statute;
(2) opinions and rulings of officials of the government called upon to execute or implement administrative laws; (3) contemporaneous
construction by executive officers; (4) actual proceedings of the legislative body; (5) individual statements by members of congress; (6) the author
of the law; and (7) explanatory note of the bill.Other sources of extrinsic aids can be the reports and recommendations of legislative
committees; public policy; judicial construction; and construction by the bar.

STRICT AND LIBERAL CONSTRUCTION AND INTERPRETATION OF STATUTES

GENERAL PRINCIPLES
• If a statute should be strictly construed, nothing should be included within the scope that does not come clearly within the meaning of the
language used. Its language must be given its exact and technical meaning, with no extension on account of implications or equitable
considerations; or, as has been aptly asserted, its operation must be confined to cases coming clearly within the letter of the statutes as well as
within its spirit or reason.
• But the rule of strict construction is not applicable where the meaning of the statute is certain and unambiguous, for under these
circumstances, there is no need for construction. If the language is clear, it is conclusive of the legislative intent, for the object of all
construction is simply to ascertain that intent, and, of course, the rule of strict construction is subordinate thereto.
• On the other hand, there are many statutes which will be liberally construed. Where this is the case, the meaning of the statute may be
extended to matters which come within the spirit or reason of the law or within the evils which the law seeks to suppress or correct, although, of
course, the statute can under no circumstances be given a meaning inconsistent with, or contrary to the language used by the legislators.

PENAL STATUTES
• It is a well-entrenched rule that penal laws are to be construed strictly against the state and in favor of the accused. They are not to be
extended or enlarged by implications, intendments, analogies or equitable considerations. They are not to be strained by construction to spell out
a new offense, enlarge the field of crime or multiply felonies. Hence, in the interpretation of a penal statute, the tendency is to subject it to
 careful scrutiny and to construe it with such strictness as to safeguard the rights of the accused. If the statute is ambiguous and admits of
two reasonable but contradictory constructions, that which operates in favor of a party accused under its provisions is to be preferred. The
principle is that acts in and of themselves innocent and lawful cannot be held to be criminal unless there is a clear and unequivocal expression of
the legislative intent to make them such. Whatever is not plainly within the provisions of a penal statute should be regarded as without its
intendment. (Centeno vs. Villalon- Pernillos, infra).

• The maxim that penal statutes should be strictly construed against the state and liberally in favor of the accused, truly, may not be a mere cliché
but, so also, is not meant to wrongly shield an accused from criminal liability. (Celia M. Meriz vs. People of the Philippines, G.R. No. 134498,
November 13, 2001, 368 SCRA 524).

TAX LAWS
• As a general rule, the power to tax is an incident of sovereignty and is unlimited in its range, acknowledging in its very nature no limits, so that
security against its abuse is to be found only in the responsibility of the legislature which imposes the tax on the constituency who are to pay it.
Nevertheless, effective limitations thereon may be imposed by the people through their constitutions. Our Constitution, for instance,
provides that the rule of taxation shall be uniform and equitable and Congress shall evolve a progressive system of taxation. So potent indeed is the
power that it was once opined that "the power to tax involves the power to destroy."

• Taxation is a destructive power which interferes with the personal and property rights of the people and takes from them a portion of
their property for the support of the government.

• Accordingly, tax statutes must be construed strictly against the government and liberally in favor of the taxpayer. But since taxes are what we pay
for civilized society, or are the lifeblood of the nation, the law frowns against exemptions from taxation and statutes granting tax exemptions are
thus construed strictissimi juris against the taxpayer and liberally in favor of the taxing authority.

• Taxation is the rule and exemption therefrom the exception, the exemption may thus be withdrawn at the pleasure of the taxing authority. The
only exception to this rule is where the exemption was granted to private parties based on material consideration of a mutual nature, which then
becomes contractual and is thus covered by the non-impairment clause of the Constitution. (Mactan Cebu International Airport Authority vs. Hon.
Ferdinand J. Marcos, The City of Cebu, Mayor Tomas R. Osmeña and Eustaquio B. Cesa, G.R. No. 120082, September 11, 1996, 261 SCRA 667).