Tax and Suspension Cases in Philippine Law
Tax and Suspension Cases in Philippine Law
Held:
Issue: Whether or not Philippine Acetylene Company may be
considered engaged in an industry as contemplated in Sec 6 of RA
No, plaintiff is not a contractor in the sense that that word is used in
No. 1394 and, therefore, exempt from the payment of the special
said section 1462 of Act No. 2711
import tax.
ISSUE:
Whether or not the Ombudsman has the power to suspend government
officials and employees working in offices other than the Office of the
Ombudsman, pending the investigation of the administrative
complaints filed against said officials and employees.
HELD:
YES. Petition was dismissed, status quo lifted and set aside.
RATIO:
When the constitution vested on the Ombudsman the power “to
recommend the suspension” of a public official or employees (Sec. 13
[3]), it referred to “suspension,” as a punitive measure. All the words
associated with the word “suspension” in said provision referred to
penalties in administrative cases, e.g. removal, demotion, fine,
censure. Under the rule of noscitur a sociis, the word “suspension”
should be given the same sense as the other words with which it is
associated. Where a particular word is equally susceptible of various
meanings, its correct construction may be made specific by considering
the company of terms in which it is found or with which it is associated.
Section 24 of R.A. No. 6770, which grants the Ombudsman the power investigation thereof. It is not imposing suspension as a penalty (not
to preventively suspend public officials and employees facing punitive suspension). What the Constitution contemplates that the
administrative charges before him, is a procedural, not a penal statute. Ombudsman may recommend are punitive suspensions.
The preventive suspension is imposed after compliance with the
Anent the issue of the Motion for Disbarment filed with the
requisites therein set forth, as an aid in the investigation of the
Ombudsman, the same is not proper. It cannot be filed in this special
administrative charges.
civil action which is confined to questions of jurisdiction or abuse of
discretion for the purpose of relieving persons from the arbitrary acts of
In 1992, the NCMH Nurses Association (NCMH) filed a case of graft judges and quasi-judicial officers. There is a set of procedure for the
and corruption against Dr. Brigida Buenaseda and several other discipline of members of the bar separate and apart from the present
government officials of the Department of Health (DOH). The special civil action. However, the lawyers of Buenaseda were reminded
not be carried away in espousing their client’s cause. The language of
Ombudsman (then Conrado Vasquez), ordered the suspension
a lawyer, both oral or written, must be respectful and restrained in
of Buenaseda et al. The suspension was carried on by then DOH
keeping with the dignity of the legal profession and with his behavioral
Secretary Juan Flavier, being the officer in charge over Buenaseda et attitude toward his brethren in the profession.
al. Buenaseda et al then filed with the Supreme Court a petition for
certiorari, prohibition, and mandamus, questioning the suspension
order. NCMH submitted its Comment on the Petition where they
attached a Motion for Disbarment against the lawyers of Buenaseda
et al.
Allegedly, the lawyers of Buenaseda et al advised them not to obey the
suspension order, which is a lawful order from a duly constituted
authority. NCMH maintains that such advice from the lawyers constitute
a violation against the Code of Professional Responsibility.
The Solicitor General, commenting on the case, agreed with
Buenaseda’s lawyers as he maintained that all the Ombudsman can do
is to recommend suspensions not impose them. The Sol-Gen based
his argument on Section 13 (3) of the 1987 Constitution which provides
that the Office of the Ombudsman shall have inter alia the power,
function, and duty to:
Direct the officer concerned to take appropriate action against a public
official or employee at fault, and recommend his removal,
suspension, demotion, fine, censure or prosecution, and ensure
compliance therewith.
ISSUES: Whether or not the Ombudsman has the power to suspend
government officials. Whether or not a Motion for Disbarment may be
filed in a special civil action.
HELD: Yes, the Ombudsman may impose suspension orders. The
Supreme Court clarifies that what the Ombudsman issued is an order
of preventive suspension pending the resolution of the case or
LATCHME MOTOOMULL v. JOFFRE DELA PAZ, GR No. L-45302, Petitioners, on February 20, 1976, appealed to public respondent
1990-07-24 Court of Appeals under R.A. No. 5434, and on February 26, 1976,
filed an Urgent Motion for Restraining Order and Preliminary
Facts: Injunction (Ibid., pp. 63-74). Respondent Court of Appeals,... in a
It started on May 4, 1974 when, perhaps with the view of resolution dated February 27, 1976, gave due course to the appeal
augmenting... its paid-up capital, the Board of Directors approved and ordered the issuance of a restraining order (Ibid., p. 151).
Resolution No. 27, authorizing the issuance of unissued shares of Issues:
stock on a one to one basis to its stockholders on or before June 30,
1974. However, it is claimed by petitioners that on May The privotal issue in this case is the meaning of the word "Court" as
used in Section 5 of R.A. No. 5434,
23, 1974, the Board of Directors amended the said resolution through
its Resolution No. 33, authorizing the issuance of unissued shares out Ruling:
of the capital stock on a one to two basis to its stockholders payable
on or before August 31,... 1974. The resolution was to be submittted From the outset, the law unequivocably stated its declared objective
for the approval of all the stockholders in a special meeting to be that appeal shall not stay the appealed decision, award, order,
called for the purpose two weeks from the date of the etc. The exception given is where the officer or body rendering the
resolution. Allegedly, the resolution was approved by the... same, or the court on motion, after hearing... should provide
stockholders at a special meeting held on June 11, 1974, with the otherwise. In line with the above objective, the law provides further
qualification that a stockholder may not be required to exercise his that the propriety of a stay granted by the officer or body rendering the
right under said resolution. The resolution was submitted to the award, order, decision or ruling may be raised only by motion in the
Securities and Exchange Commission by its corporate counsel main case.
Ricardo A. Nava through a letter dated June 25, 1974, which also Hence, the Court of Appeals correctly interpreted that if the adverse
included the list of stockholders indicating the number of shares to be party intends to appeal from a decision of the SEC and pending
alloted each of them from the unissued shares of stock appeal desires to stay the execution of the decision, then the motion
must be filed with and be heard by the SEC before the adverse party
Petitioners Latchme Motoomull and Manuel Lacson purchased perfects... its appeal to the Court of Appeals (Rollo, p. 250).
unissued stock in accordance with the resolution and within the period
stated therein, while the other stockholders did not exercise their By and large, such interpretation gives meaning and substance to the
right. avowed purpose of the law where the need for immediacy of
execution of decisions arrived at by said bodies, was recognized and
Payment of the exemption fee, however, was made only on considered imperative.
November 29, 1974 and as such, the certificate of exemption or
resolution granting the same was issued by the Securities and Principles:
Exchange Commission only on December 4, 1974. More importantly, according to the maxim noscitur a socies where a
Proclamation No. G-74 (EXH. '27') was allegedly passed by the new particular word or phrase is ambiguous in itself or is equally
members of the board of directors declaring the foregoing susceptible of various meanings, its correct construction may be
stockholders as directors of the Sarkara Trading Co., Inc., for the made clear and specific by... considering the company of words in
fiscal year 1974-75. The foregoing... incident was apparently the which it is found or with which it is associated (Gonzaga, "Statutes
ultimate reason which constrained the private respondents to institute and Their Construction, p. 116 citing Black on Interpretation of Laws,
action against petitioners. 2d ed., pp. 194-196), or stated differently, its obscurity or doubt may
be reviewed by... reference to associate words (Luzon Stevedoring
Co. v. Trinidad, 43 Phil. 804 [1922]). Accordingly, an interpretation
which lead to patent inconsistency must be rejected as not in G.R. No. 202242 July 17, 2012
accordance with the legislative intent (Commissioner of Customs v. FRANCISCO I. CHAVEZ, Petitioner,
vs.
Philippine Acetylene Co., 39 SCRA 71 [1971]). JUDICIAL AND BAR COUNCIL, SEN. FRANCIS JOSEPH G.
ESCUDERO and REP. NIEL C. TUPAS, JR., Respondents.
Facts:
The case is in relation to the process of selecting the nominees for the
vacant seat of Supreme Court Chief Justice following Renato
Corona’s departure.
Originally, the members of the Constitutional Commission saw the
need to create a separate, competent and independent body to
recommend nominees to the President. Thus, it conceived of a body
representative of all the stakeholders in the judicial appointment
process and called it the Judicial and Bar Council (JBC).
The respondents claimed that when the JBC was established, the
framers originally envisioned a unicameral legislative body, thereby
allocating “a representative of the National Assembly” to the JBC. The
phrase, however, was not modified to aptly jive with the change to
bicameralism which was adopted by the Constitutional Commission intention that more than one (1) representative from the legislature
on July 21, 1986. The respondents also contend that if the would sit in the JBC, the Framers could have, in no uncertain terms,
Commissioners were made aware of the consequence of having a so provided.
bicameral legislature instead of a unicameral one, they would have
made the corresponding adjustment in the representation of Congress Moreover, under the maxim noscitur a sociis, where a particular word
in the JBC; that if only one house of Congress gets to be a member of or phrase is ambiguous in itself or is equally susceptible of various
JBC would deprive the other house of representation, defeating the meanings, its correct construction may be made clear and specific by
principle of balance. considering the company of words in which it is founded or with which
it is associated. Every meaning to be given to each word or phrase
The respondents further argue that the allowance of two (2) must be ascertained from the context of the body of the statute since
representatives of Congress to be members of the JBC does not a word or phrase in a statute is always used in association with other
render JBC’s purpose of providing balance nugatory; that the words or phrases and its meaning may be modified or restricted by
presence of two (2) members from Congress will most likely provide the latter. Applying the foregoing principle to this case, it becomes
balance as against the other six (6) members who are undeniably apparent that the word “Congress” used in Article VIII, Section 8(1) of
presidential appointees the Constitution is used in its generic sense. No particular allusion
whatsoever is made on whether the Senate or the House of
Supreme Court held that it has the power of review the case herein as Representatives is being referred to, but that, in either case, only a
it is an object of concern, not just for a nominee to a judicial post, but singular representative may be allowed to sit in the JBC
for all the citizens who have the right to seek judicial intervention for
rectification of legal blunders. Considering that the language of the subject constitutional provision is
plain and unambiguous, there is no need to resort extrinsic aids such
Issue: as records of the Constitutional Commission. Nevertheless, even if
Whether the practice of the JBC to perform its functions with eight (8) the Court should proceed to look into the minds of the members of the
members, two (2) of whom are members of Congress, defeats the Constitutional Commission, it is undeniable from the records thereof
letter and spirit of the 1987 Constitution. that it was intended that the JBC be composed of seven (7) members
Held: only. The underlying reason leads the Court to conclude that a single
No. The current practice of JBC in admitting two members of the vote may not be divided into half (1/2), between two representatives of
Congress to perform the functions of the JBC is violative of the 1987 Congress, or among any of the sitting members of the JBC for that
Constitution. As such, it is unconstitutional. matter.
One of the primary and basic rules in statutory construction is that
where the words of a statute are clear, plain, and free from ambiguity, With the respondents’ contention that each representative should be
it must be given its literal meaning and applied without attempted admitted from the Congress and House of Representatives, the
interpretation. It is a well-settled principle of constitutional construction Supreme Court, after the perusal of the records of Constitutional
that the language employed in the Constitution must be given their Commission, held that “Congress,” in the context of JBC
ordinary meaning except where technical terms are employed. As representation, should be considered as one body. While it is true that
such, it can be clearly and unambiguously discerned from Paragraph there are still differences between the two houses and that an inter-
1, Section 8, Article VIII of the 1987 Constitution that in the phrase, “a play between the two houses is necessary in the realization of the
representative of Congress,” the use of the singular letter “a” legislative powers conferred to them by the Constitution, the same
preceding “representative of Congress” is unequivocal and leaves no cannot be applied in the case of JBC representation because no
room for any other construction. It is indicative of what the members liaison between the two houses exists in the workings of the JBC. No
of the Constitutional Commission had in mind, that is, Congress may mechanism is required between the Senate and the House of
designate only one (1) representative to the JBC. Had it been the Representatives in the screening and nomination of judicial officers.
Hence, the term “Congress” must be taken to mean the entire Mutuc vs. COMELEC
legislative department. AMELITO R. MUTUC, petitioner, vs.
COMMISSION ON ELECTIONS, respondent.
The framers of Constitution, in creating JBC, hoped that the private
sector and the three branches of government would have an active G.R. NO. L-32717
role and equal voice in the selection of the members of the Judiciary. November 26, 1970
Therefore, to allow the Legislature to have more quantitative influence
in the JBC by having more than one voice speak, whether with one FERNANDO, J.:
full vote or one-half (1/2) a vote each, would “negate the principle of
equality among the three branches of government which is enshrined FACTS:
in the Constitution.”
The Commission on Elections (COMELEC) prohibited petitioner
It is clear, therefore, that the Constitution mandates that the JBC be Amelito Mutuc, a candidate for the position of a delegate to the
composed of seven (7) members only. Thus, any inclusion of another Constitutional Convention, from using “jingles in his mobile units
member, whether with one whole vote or half (1/2) of it, goes against equipped with sound systems and loud speakers” on 22 October
that mandate. Section 8(1), Article VIII of the Constitution, providing 1970. Petitioner impugned the act of respondent as violative of his
Congress with an equal voice with other members of the JBC in right to free speech. Respondent however contended that the
recommending appointees to the Judiciary is explicit. Any prohibition was premised on a provision of the Constitutional
circumvention of the constitutional mandate should not be Convention Act, which made it unlawful for candidates “to purchase,
countenanced for the Constitution is the supreme law of the land. The produce, request or distribute sample ballots, or electoral propaganda
Constitution is the basic and paramount law to which all other laws gadgets such as pens, lighters, fans (of whatever nature), flashlights,
must conform and to which all persons, including the highest officials athletic goods or materials, wallets, bandanas, shirts, hats, matches,
of the land, must defer. Constitutional doctrines must remain steadfast cigarettes, and the like, whether of domestic or foreign origin.” It was
no matter what may be the tides of time. It cannot be simply made to its contention that the jingle proposed to be used by petitioner is the
sway and accommodate the call of situations and much more tailor recorded or taped voice of a singer and therefore a tangible
itself to the whims and caprices of the government and the people propaganda material, under the phrase “and the like.”
who run it.
ISSUE:
Notwithstanding its finding of unconstitutionality in the current Whether “jingles” falls down on the prohibited electoral propaganda
composition of the JBC, all its prior official actions are nonetheless gadgets of R.A. No. 6132.
valid. In the interest of fair play under the doctrine of operative facts,
actions previous to the declaration of unconstitutionality are legally RULING:
recognized. They are not nullified.
For respondent Commission, the last three words sufficed to justify
WHEREFORE, the petition is GRANTED. The current numerical such an order. We view the matter differently. What was done cannot
composition of the Judicial and Bar Council IS declared merit our approval under the well-known principle of ejusdem generis,
UNCONSTITUTIONAL. The Judicial and Bar Council is hereby the general words following any enumeration being applicable only to
enjoined to reconstitute itself so that only one ( 1) member of things of the same kind or class as those specifically referred to. It is
Congress will sit as a representative in its proceedings, in accordance quite apparent that what was contemplated in the Act was the
with Section 8( 1 ), Article VIII of the 1987 Constitution. This distribution of gadgets of the kind referred to as means of inducement
disposition is immediately executory. to obtain a favorable vote for the candidate responsible for
distribution.
ISSUE
PRIVATE ACTS AND CONTRACTS STATUTE Whether or not Lot 11, Block 5 of the Happy Glen Loop is
considered an “open space” as defined in P. D. 1216.
EMETERIA LIWAG, Petitioner vs. HAPPY GLEN LOOP
HOMEOWNERS ASSOCIATION, INC., Respondent RULING
G. R. No. 189755 Yes, the aforementioned parcel of land is considered an “open
July 04, 2012 space.” The Court used the basic statutory construction principle of
ejusdem generis to determine whether the area falls under “other
Sereno, J.
similar facilities and amenities” since P. D. 1216 makes no specific
mention of areas reserved for water facilities.
FACTS Ejusdem generis states that where a general word or phrase
In 1978, F. G. R. Sales, the original developer of Happy Glen follows an enumeration of particular and specific words of the same
Loop, loaned from Ernesto Marcelo, owner of T. P. Marcelo Realty class, the general word or phrase is to be construed to include – or to
Corporation. The former failed to settle its debts with the latter, so, he be restricted to – things akin to or resembling, or of the same kind or
assigned all his rights to Marcelo over several parcels of land in the class as, those specifically mentioned. Applying that principle, the Court
Subdivision including the receivables from the lots already sold. found out that the enumeration refers to areas reserved for the common
welfare of the community. Therefore, the phrase “other similar facilities
As the successor-in-interest, Marcelo represented to lot buyers, and amenities” should be interpreted in like manner.
the National Housing Authority (NHA) and the Human Settlement
Regulatory Commission (HSRC) that a water facility is available in the It is without a doubt that the facility was used for the benefit of
subdivision. The said water facility has been the only source of water the community. Water is a basic necessity, without which, survival in
of the residents for thirty (30) years. the community would be impossible.
2. LTI filed a case for injunction and damages against Cagayan Valley
Enterprises, Inc. (Cagayan, for brevity) for using the 350 c.c., white flint
bottles with the mark "La Tondeña Inc." and "Ginebra San Miguel"
stamped or blown-in therein by filling the same with Cagayan's liquor
product bearing the label "Sonny Boy" for commercial sale and
distribution, without LTI's written consent
ISSUE/S
Escribano filed in this Court against Judge Avila and Pendatun the Legislative body, by means of that amendment of Article 360, never
instant special civil actions of certiorari and prohibition on April 1, intended to take away the jurisdiction of the proper Court of First
1969, praying that the said orders of Judge Avila be set aside. On Instance to conduct a preliminary Investigation in libel cases.
April 18, Escribano filed a supplemental petition to annul Judge Avila’s
order of March 29, 1969. In that order he found that Pendatun’s
evidence had “established a probable cause to believe that” libel by
radio had been committed and that Escribano “probably committed
the same.” The city fiscal field an information for libel against
Escribano.
Escribano invokes the provisions of Article 360 of the Revised Penal
Code, whiwch were inserted by Republic Act No. 4363, which do not
empower the Court of First Instance to conduct a preliminary
investigation of written defamations.
ISSUE:
Whether or not the authority to conduct the preliminary investigation of
the crime of libel committed by means of radio at Cotabato City is
invested in their Court of First Instance, or,
SARIO MALINIAS, petitioner, COMELEC Res. No. 2968 purposive of the maintenance of peace and
vs. order around the vicinity of the canvassing site.
THE COMMISSION ON ELECTIONS, TEOFILO CORPUZ,
ANACLETO TANGILAG and VICTOR DOMINGUEZ, respondents. Also, they said that the presence of the policemen within the said area
is to prevent some groups who were reportedly had the intention to
G.R. No. 146943, October 4, 2002 disrupt the canvass proceedings. They claimed that such a response
was not unwarranted as this has already happened in the past, wherein,
FACTS: in fact, the petitioners were among them.
On July 31, 1998, Sario Malinias and Roy S. Pilando, who were COMELEC’s Ruling:
candidates for governor and congress representative positions,
respectively, filed a complaint with the COMELEC's Law Department After investigating the allegations, COMELEC ruled to dismiss the
against Victor Dominguez, Anacleto Tangilag and others for their petition against the respondents for insufficiency of evidence to
violation of the following laws: establish probable cause. Malinias filed an MR but it was also denied
for failure of adducing additional evidence thereon.
Not satisfied with the same, Malinias filed to SC a petition for review
1. Section 25 of R.A. No. 6646; and on certiorari on this case.
2. Sections 232 and 261 (i) of B.P. Blg. 881.
The petitioners said that due to said violations, their supporters were No. SC AFFIRMED the decision of COMELEC and found the conduct
deprived from participating in the canvassing of election returns as they of its investigation and ruling on the case to be in accord with its
were blocked by a police checkpoint in the course of their way to the jurisdiction and duties under the law. In this case, COMELEC did not
canvassing site at the Provincial Capitol Building in Bontoc, Mountain commit any grave abuse of discretion as there is nothing capricious or
Province. despotic in the manner of their resolution of the said complaint, hence,
SC cannot issue the extraordinary writ of certiorari.
FACTS: On March 13, 1992, RA No. 7227 was enacted, providing for, HELD: On the issue of executive legislation, petitioners contend that
among other things, the sound and balanced conversion of the Clark the wording of RA No. 7227 clearly limits the grant of tax incentives to
and Subic military reservations and their extensions into alternative the importation of raw materials, capital and equipment only. Hence,
productive uses in the form of special economic zones in order to they claim that the assailed issuances constitute executive legislation
promote the economic and social development of Central Luzon in for invalidly granting tax incentives in the importation of consumer
particular and the country in general. Among the salient provisions are goods such as those being sold in the duty-free shops, in violation of
as follows: “SECTION 12. x x x The Subic Special Economic Zone shall the letter and intent of RA No. 7227. The Court held that Section 12 of
be operated and managed as a separate customs territory ensuring RA No. 7227 clearly does not restrict the duty-free importation only to
free flow or movement of goods and capital within, into and exported 'raw materials, capital and equipment. To limit the tax-free importation
out of the Subic Special Economic Zone, as well as provide incentives privilege of enterprises located inside the special economic zone only
such as tax and duty-free importations of raw materials, capital and to raw materials, capital and equipment clearly runs counter to the
equipment. However, exportation or removal of goods from the territory intention of the Legislature to create a free port where the 'free flow of
of the Subic Special Economic Zone to the other parts of the Philippine goods or capital within, into, and out of the zones' is insured. The
territory shall be subject to customs duties and taxes under the phrase 'tax and duty-free importations of raw materials, capital and
Customs and Tariff Code and other relevant tax laws of the Philippines; equipment was merely cited as an example of incentives that may be
x x x” given to entities operating within the zone. Moreover, the records of the
Senate containing the discussion of the concept of 'special economic
On April 3, 1993, President Fidel V. Ramos issued EO No. 80, which zone in Section 12 (a) of Republic Act No. 7227 show the legislative
declared, among others, that Clark shall have all the applicable intent that consumer goods entering the SSEZ which satisfy the needs
incentives granted to the Subic Special Economic and Free Port Zone of the zone and are consumed there are not subject to duties and taxes
under RA No. 7227. in accordance with Philippine laws. However, the second sentences of
paragraphs 1.2 and 1.3 of EO No. 97-A, allowing tax and duty-free
Pursuant to the directive under EO No. 80, the BCDA passed Board removal of goods to certain individuals, even in a limited amount, from
Resolution No. 93-05-034 on May 18, 1993, allowing the tax and duty- the Secured Area of the SSEZ, are null and void for being contrary to
free sale at retail of consumer goods imported via Clark for Section 12 of RA No. 7227. Said Section clearly provides that
consumption outside the CSEZ. exportation or removal of goods from the territory of the Subic Special
Economic Zone to the other parts of the Philippine territory shall be
On June 10, 1993, the President issued EO No. 97 and subsequently, subject to customs duties and taxes under the Customs and Tariff Code
EO No. 97-A to Clarifying the Tax and Duty Free Incentive within the and other relevant tax laws of the Philippines.
Subic Special Economic Zone Pursuant to RA No. 7227. EO No. 97-A
On the other hand, insofar as the CSEZ is concerned, the case for an hinder the Legislature from using tax incentives as a tool to pursue RA
invalid exercise of executive legislation is tenable. No. 7227’s policies of developing the SSEZ into a self-sustaining entity
While Section 12 of RA No. 7227 expressly provides for the grant of that will generate employment and attract foreign and local investment.
incentives to the SSEZ, it fails to make any similar grant in favor of other
economic zones, including the CSEZ. Tax and duty-free incentives Lastly, on the issue of preferential use of Filipino labor, materials
being in the nature of tax exemptions, the basis thereof should be and goods, the Court held that this Constitutional provision did not
categorically and unmistakably expressed from the language of the intend to pursue an isolationist policy. It did not shut out foreign
statute. Consequently, in the absence of any express grant of tax and investments, goods and services in the development of the Philippine
duty-free privileges to the CSEZ in RA No. 7227, there would be no economy. In fact, it allows an exchange on the basis of equality and
legal basis to uphold the questioned portions of two issuances: Section reciprocity, frowning only on foreign competition that is unfair.
5 of Executive Order No. 80 and Section 4 of BCDA Board Resolution Furthermore, Executive Department, with its subsequent issuance of
No. 93-05-034, which both pertain to the CSEZ. Executive Order Nos. 444 and 303, has already provided certain
measures to prevent that unfair competition.
On the issue on equal protection, it is an established principle of
constitutional law that the guaranty of the equal protection of the laws WHEREFORE, the petition is PARTLY GRANTED. Section 5 of
is not violated by a legislation based on a reasonable classification. Executive Order No. 80 and Section 4 of BCDA Board Resolution No.
Classification, to be valid, must (1) rest on substantial distinction, (2) be 93-05-034 are hereby declared NULL and VOID and are accordingly
germane to the purpose of the law, (3) not be limited to existing declared of no legal force and effect. All portions of Executive Order
conditions only, and (4) apply equally to all members of the same class. No. 97-A are valid and effective, except the second sentences in
In this case, the Court found that there’s real and substantial distinction paragraphs 1.2 and 1.3 of said Executive Order, which are hereby
between residents within the secured area and those living within the declared INVALID.
economic zone but outside the fenced-off area. A significant distinction
between the two groups is that enterprises outside the zones maintain
their businesses within Philippine customs territory, while private
respondents and the other duly-registered zone enterprises operate
within the so-called 'separate customs territory. The classification is
also germane to the purpose of RA No. 7227 because its purpose is to
convert the lands formerly occupied by the US military bases into
economic or industrial areas. In furtherance of such objective,
Congress deemed it necessary to extend economic incentives to the
establishments within the zone to attract and encourage foreign and
local investors. The classification, moreover, is not limited to the
existing conditions when the law was promulgated, but to future
conditions as well, inasmuch as the law envisioned the former military
reservation to ultimately develop into a self-sustaining investment
center. And, lastly, the classification applies equally to all retailers found
within the 'secured area.
On the issue of unfair competition, the Court held that the mere fact
that incentives and privileges are granted to certain enterprises to the
exclusion of others does not render the issuance unconstitutional for
espousing unfair competition. Said constitutional prohibition cannot
People vs Manantan acting in that capacity, including justices of the peace, and even
jurors, it is said, who are judges of facts.
Facts:
From the history of Section 54 of REC, the first omission of the word
Guillermo Manantan was charged with a violation of Section 54,
"justice of the peace" was effected in Section 48 of Commonwealth
Revised Election Code. However, Manantan claims that as "justice of
Act No. 357 and not in the present code as averred by defendant-
peace", the defendant is not one of the officers enumerated in the
appellee. Whenever the word "judge" was qualified by the phrase "of
said section. The lower court denied the motion to dismiss holding
the First Instance', the words "justice of the peace" were omitted. It
that a justice of peace is within the purview of Section 54.
follows that when the legislature omitted the words "justice of the
Under Section 54, "No justice, judge, fiscal, treasurer, or assessor of
peace" in RA 180, it did not intend to exempt the said officer from its
any province, no officer or employee of the Army, no member of the
operation. Rather, it had considered the said officer as already
national, provincial, city, municipal or rural police force and no
comprehended in the broader term "judge".
classified civil service officer or employee shall aid any candidate, or
The rule of "casus omisus pro omisso habendus est" is likewise
exert any influence in any manner in a election or take part therein,
invoked by the defendant-appellee. Under the said rule, a person,
except to vote, if entitled thereto, or to preserve public peace, if he is a
object or thing omitted from an enumeration must be held to have
peace officer.".
been omitted intentionally. However, it is applicable only if the
Defendant submits that the said election was taken from Section 449
omission has been clearly established. In the case at bar, the
of the Revised Administration Code wherein, "No judge of the First
legislature did not exclude or omit justices of the peace from the
Instance, justice of the peace, or treasurer, fiscal or assessor of any
enumeration of officers precluded from engaging in partisan political
province and no officer or employee of the Philippine Constabulary, or
activities. In Section 54, justices of the peace were just called
any Bureau or employee of the classified civil service, shall aid any
"judges". Also, the application of this rule does not proceed from the
candidate or exert influence in any manner in any election or take part
mere fact that a case is criminal in nature, but rather from a
therein otherwise than exercising the right to vote.". He claims that the
reasonable certainty that a particular person, object or thing has been
words "justice of peace" was omitted revealed the intention of
omitted from a legislative enumeration. In the case at bar, there is no
Legislature to exclude justices of peace from its operation.
omission but only substitution of terms.
The rule that penal statutes are given a strict construction is not the
Issue:
only factor controlling the interpretation of such laws; instead, the rule
Is justice of peace included in the prohibition of Section 64 of the
merely serves as an additional, single factor to be considered as an
Revised Election Code?
aid in determining the meaning of penal laws.
Also, the purpose of the statute s to enlarge the officers within its
Held:
purview. Justices of the Supreme Court, the Court of Appeals, and
Yes, it is included in Section 54. Justices of the peace were expressly
various judges, such as the judges of the Court of Industrial Relations,
included in Section 449 of the Revised Administrative Code because
judges of the Court of Agrarian Relations, etc., who were not included
the kinds of judges therein were specified, i.e., judge of the First
in the prohibition under the old statute, are now within its encompass.
Instance and justice of the peace. In Section 54, however, there was
The rule "expressio unius est exclusion alterius" has been erroneously
no necessity therefore to include justices of the peace in the
applied by CA and lower courts because they were not able to give
enumeration because the legislature had availed itself of the more
reasons for the exclusion of the legislature for the term "justices of
generic and broader term, "judge.", which includes all kinds of judges.
peace".
A "justice of the peace" is a judge. A "judge" is a public officer, who,
by virtue of his office, is clothed with judicial authority. This term
includes all officers appointed to to decide litigated questions while
NUEVA ERA VS. MARCOS appealable to it. It ruled that no further appeal of the RTC decision
may be made pursuant to Section 119 of the Local Government Code.
G.R No. 169435 February 27, 2008
However, the SC ruled that the CA erred in declaring that only the
FACTS: The Sangguniang Bayan of the Municipality of Marcos
RTC has appellate jurisdiction over the judgment of the SP.
passed a resolution claiming a portion of Nueva Era due to the
creation of Marcos Town in the Province of Ilocos Norte pursuant to Appeal is a purely statutory right and it cannot be exercised unless it
the description of Marcos' eastern boundaries as stated in the second is expressly granted by law. Nevertheless, the CA can pass upon the
paragraph of Republic Act (R.A.) No. 3753. Marcos submitted its petition for review precisely because the law allows it. B.P. Blg. 129,
claim to the Sangguniang Panlalawigan of Ilocos Norte. as amended, which is supplemented by Rule 42 of the Rules of Civil
Procedure, gives the CA the authority to entertain appeals of such
Petitioner Nueva Era, contended that its entire land area was an
judgments and final orders rendered by the RTC in the exercise of its
ancestral domain of the "tinguians," an indigenous cultural community,
appellate jurisdiction.
which must be protected and therefore must be preserved as part of
Nueva Era. In addition, according to petitioner, Marcos was created
out of the territory of Dingras only and since R.A. No. 3753 specifically
mentioned seven (7) barrios of Dingras to become Marcos, the area
which should comprise Marcos should not go beyond the territory of
said barrios.
The Sangguniang Panlalawigan of Ilocos Norte ruled in favor of
Nueva Era. On appeal by Marcos, the RTC affirmed the decision of
the SP. Uncontented, Marcos filed a petition for review of the RTC
decision before the CA, which reversed and set aside the decision of
the SP and RTC.
ISSUE: WON THE MODE OF APPEAL ADOPTED BY MARCOS IN
BRINGING THE CASE TO THE CA IS PROPER
RULING: Yes, Marcos correctly appealed the RTC judgment via
petition for review under Rule 42. Under Section 118 (b) of the Local
Government Code, "boundary disputes involving two (2) or more
municipalities within the same province shall be referred for
settlement to the sangguniang panlalawigan concerned." The dispute
shall be formally tried by the said sanggunian in case the disputing
municipalities fail to effect an amicable settlement. The SP of Ilocos
validly took cognizance of the dispute between the parties. The
appeal of the SP judgment to the RTC was likewise properly filed by
Marcos before the RTC. The problem, however, lies in whether the
RTC judgment may still be further appealed to the CA. The CA
pronounced that the RTC decision on the boundary dispute was not