Cases for I and II

7/25/2019 Cases for I and II

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G.R. No. 120721 February 23, 2005

MANUEL G. ABELLO, JOSE C. CONCEPCON, !EO"ORO ". REGALA, A#ELNO #.CRU$, %e&'&'o(er),*).COMMSSONER OF N!ERNAL RE#ENUE a(+ COUR! OF APPEALS, re)%o(+e(&).

A$CUNA, J.

!-') ') a %e&'&'o( or re*'e/ o( er&'orar' u(+er Rue 5 o &-e Rue) o C'*'

Proe+ure, a))a''( &-e +e')'o( o &-e Cour& o A%%ea) '( CA 4G.R. SP No.2713, e(&'&e+ Co6'))'o(er o (&er(a Re*e(ue *. Ma(ue G. Abeo, Jo)e C.Co(e%'o(, !eo+oro ". Reaa, A*e'(o #. Cru a(+ Cour& o !a8 A%%ea),/-'- re*er)e+ a(+ )e& a)'+e &-e +e')'o( o &-e Cour& o !a8 A%%ea) 9C!A:,or+er'( &-e Co66'))'o(er o (&er(a Re*e(ue 9Co66'))'o(er: &o /'&-+ra/ -')e&&er) +a&e+ A%r' 21, 1;('&'o( o +o(a&'o( or '&.

A) orre&y %o'(&e+ ou& by &-e So''&or Ge(era

!-e a& &-a& &-e o(&r'bu&'o() /ere '*e( &o be u)e+ a) a6%a'( u(+) o Se(.A(ara +oe) (o& ae& &-e -ara&er o &-e u(+ &ra()er) a) +o(a&'o( or '&.!-ere /a) &-ereby (o re&e(&'o( o o(&ro o*er &-e +')%o)'&'o( o &-eo(&r'bu&'o(). !-ere /a) )'6%y a( '(+'a&'o( o &-e %ur%o)e or /-'- &-ey/ere &o be u)e+. For a) o( a) &-e o(&r'bu&'o() /ere u)e+ or &-e %ur%o)e or/-'- &-ey /ere '(&e(+e+, Se(. A(ara -a+ o6%e&e a(+ ab)ou&e %o/er &o+')%o)e o &-e o(&r'bu&'o(). e /a) uy e(&'&e+ &o &-e eo(o6' be(e>&) o&-e o(&r'bu&'o().

Se&'o( ;1 o &-e !a8 Co+e ') *ery ear. A +o(or=) or '& &a8 ' ) '6%o)e+ o( &-e&ra()er o %ro%er&y by '&.1a/%-'1.(&

!-e Bureau o (&er(a Re*e(ue '))ue+ Ru'( No. 3 o( Juy 20, 1;(a('aa+*a(&ae) ra&u'&ou)y.

I-e( &-e U.S. '& &a8 a/ /a) a+o%&e+ '( &-e P-''%%'(e) 9beore May 7, 1;7:,&-e &a8ab''&y o %o'&'a o(&r'bu&'o() /a), a+6'&&e+y, a( u()e&&e+ '))ue-e(e, '& a((o& be %re)u6e+ &-a& &-e P-''%%'(e Co(re)) &-e( -a+ '(&e(+e+ &oo()'+er or &rea& %o'&'a o(&r'bu&'o() a) (o(&a8abe '&) /-e( '& a+o%&e+ &-e)a'+ '& &a8 a/. Moreo*er, /e)e&&e+ ') &-e rue &-a& &-e P-''%%'(e) (ee+ (o&(ee))ar'y a+o%& &-e %re)e(& rue or o()&ru&'o( '( &-e U('&e+ S&a&e) o( &-e6a&&er. Ge(eray, )&a&u&e) o +'ere(& )&a&e) rea&'( &o &-e )a6e a)) o%er)o() or &-'() or -a*'( &-e )a6e %ur%o)e) are (o& o()'+ere+ &o be '( %ar'6a&er'a beau)e '& a((o& be Du)&'>aby %re)u6e+ &-a& &-e e')a&ure -a+ &-e6'( 6'(+ /-e( e(a&'( &-e %ro*')'o( be'( o()&rue+. 9520?, Su&-era(+,


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S&a&u&ory Co()&ru&'o(, %. 5?.: Aor+'(y, '( &-e ab)e(e o a( e8%re))e8e6%&'( %ro*')'o( o a/, %o'&'a o(&r'bu&'o() '( &-e P-''%%'(e) are )ubDe&&o &-e +o(or=) '& &a8. 9'&e+ '( Na&'o(a (&er(a Re*e(ue Co+e A((o&a&e+ bye&or S. +e Leo(, 1;;1 e+., %. 2;0:.

( &-e '-& o &-e abo*e BR Ru'(, '& ') ear &-a& &-e %o'&'a o(&r'bu&'o() o&-e %r'*a&e re)%o(+e(&) &o Se(. E+ar+o A(ara are &a8abe '&). !-e*aue(e)) o &-e a/ a) &o /-a& o6%r')e &-e '& )ubDe& &o &a8 /a) 6a+eo(re&e by &-e abo*e@uo&e+ BR ru'(. e(e, &-ere ') (o +oub& &-a& %o'&'ao(&r'bu&'o() are &a8abe '&).

Pe&'&'o(er) >e+ a 6o&'o( or reo()'+era&'o(, /-'- &-e Cour& o A%%ea) +e('e+'( '&) re)ou&'o( o Ju(e 1?, 1;;5.5

Pe&'&'o(er) &-ereu%o( >e+ &-e '()&a(& %e&'&'o( o( Juy 2?, 1;;5. Ra')e+ are &-eoo/'( '))ue)

1. "" !E ONORABLE COUR! OF APPEALS ERR IEN ! FALE" !O CONS"ERN !S "ECSON !E PURPOSE BEN" !E ENAC!MEN! OF OUR GF! !ALAIK

2. "" !E ONORABLE COUR! OF APPEALS ERR N NO! CONS"ERNG !EN!EN!ON OF !E G#ERS N "E!ERMNNG IE!ER OR NO! !EPE!!ONERS= POL!CAL CON!RBU!ONS IERE GF!S SUBJEC! !O "ONORS

!AK

3. "" !E ONORABLE COUR! OF APPEALS ERR IEN ! FALE" !O CONS"ER!E "EFN!ON OF AN ELEC!ORAL CON!RBU!ON UN"ER !E OMNBUSELEC!ON CO"E N "E!ERMNNG IE!ER OR NO! POL!CALCON!RBU!ONS ARE !AABLEK

. "" !E ONORABLE COUR! OF APPEALS ERR N NO! CONS"ERNG !EA"MNS!RA!#E PRAC!CE OF CLOSE !O ALF A CEN!UR OF NO! SUBJEC!NGPOL!CAL CON!RBU!ONS !O "ONORS !AK

5. "" !E ONORABLE COUR! OF APPEALS ERR N NO! CONS"ERNG !EAMERCAN JURSPRU"ENCE RELE" UPON B !E COUR! OF !A APPEALS AN"B !E PE!!ONERS !O !E EFFEC! !A! POL!CAL CON!RBU!ONS ARE NO!

!AABLE GF!SK

?. "" !E ONORABLE COUR! OF APPEALS ERR N NO! APPLNG AMERCANJURSPRU"ENCE ON !E GROUN" !A! !S IAS NO! NOIN A! !E !ME!E PLPPNES GF! !A LAI IAS A"OP!E" N 1;3;K

7. "" !E ONORABLE COUR! OF APPEALS ERR N RESOL#NG !E CASEMANL ON !E BASS OF A RULNG SSUE" B !E RESPON"EN! ONL AF!ER!E ASSESSMEN!S A" ALREA" BEEN MA"EK

'e(y )-a be )u%%'e+ by &-e %ro*')'o() o &-') Co+e.

!-u), reere(e 6ay be 6a+e &o &-e +e>('&'o( o a +o(a&'o( '( &-e C'*' Co+e.

Ar&'e 725 o )a'+ Co+e +e>(e) +o(a&'o( a)

. . . a( a& o 'bera'&y /-ereby a %er)o( +')%o)e) ra&u'&ou)y o a &-'( orr'-& '( a*or o a(o&-er, /-o ae%&) '&.

"o(a&'o( -a) &-e oo/'( ee6e(&) 9a: &-e re+u&'o( o &-e %a&r'6o(y o &-e+o(or 9b: &-e '(rea)e '( &-e %a&r'6o(y o &-e +o(ee a(+, 9: &-e '(&e(& &o +oa( a& o 'bera'&y or a('6u) +o(a(+'.7

!-e %re)e(& a)e a) )@uarey /'&-'( &-e +e>('&'o( o a +o(a&'o(. Pe&'&'o(er),&-e a&e Ma(ue G. Abeo< , Jo)e C. Co(e%'o(, !eo+oro ". Reaa a(+ A*e'(o#. Cru, ea- a*e P


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& bear) )&re))'( &-a& &-e >r)& a(+ u(+a6e(&a +u&y o &-e Cour& ') &o a%%y&-e a/. I-e( &-e a/ ') ear a(+ ree ro6 a(y +oub& or a6b'u'&y, &-ere ') (oroo6 or o()&ru&'o( or '(&er%re&a&'o(. A) -a) bee( our o()')&e(& ru'(,/-ere &-e a/ )%ea) '( ear a(+ a&eor'a a(uae, &-ere ') (o oa)'o( or'(&er%re&a&'o( &-ere ') o(y roo6 or a%%'a&'o( 9Cebu Por&a(+ Ce6e(& Co. *.Mu(''%a'&y o Naa, 2 SCRA 70< 1;?('&'o( o a( ee&ora o(&r'bu&'o( u(+er &-eO6('bu) Ee&'o( Co+e ') e))e(&'a &o a%%re'a&e -o/ a %o'&'a o(&r'bu&'o(+'er) ro6 a &a8abe '&.11 Se&'o( ;9a: o &-e )a'+ Co+e +e>(e) ee&orao(&r'bu&'o( a) oo/)

!-e &er6 o(&r'bu&'o( '(u+e) a '&, +o(a&'o(, )ub)r'%&'o(, oa(, a+*a(e or+e%o)'& o 6o(ey or a(y&-'( o *aue, or a o(&ra&, %ro6')e or aree6e(& &oo(&r'bu&e, /-e&-er or (o& eay e(oreabe, 6a+e or &-e %ur%o)e o'(ue('( &-e re)u&) o &-e ee&'o() bu& )-a (o& '(u+e )er*'e) re(+ere+

/'&-ou& o6%e()a&'o( by '(+'*'+ua) *ou(&eer'( a %or&'o( or a o &-e'r &'6e'( be-a o a a(+'+a&e or %o'&'a %ar&y. & )-a a)o '(u+e &-e u)e o a''&'e)*ou(&ar'y +o(a&e+ by o&-er %er)o(), &-e 6o(ey *aue o /-'- a( bea))e))e+ ba)e+ o( &-e ra&e) %re*a''( '( &-e area.

S'(e &-e %ur%o)e o a( ee&ora o(&r'bu&'o( ') &o '(ue(e &-e re)u&) o &-eee&'o(, %e&'&'o(er) aa'( a'6 &-a& +o(a&'*e '(&e(& ') (o& %re)e(&. Pe&'&'o(er)a&&e6%& &o %ae &-e barr'er o 6u&ua e8u)'*'&y be&/ee( +o(a&'*e '(&e(& a(+&-e %ur%o)e o %o'&'a o(&r'bu&'o(). !-') Cour& re'&era&e) &-a& +o(a&'*e '(&e(&') (o& (ea&e+ by &-e %re)e(e o o&-er '(&e(&'o(), 6o&'*e) or %ur%o)e) /-'-

+o (o& o(&ra+'& +o(a&'*e '(&e(&.

Pe&'&'o(er) /ou+ +')&'(u')- a '& ro6 a %o'&'a +o(a&'o( by )ay'( &-a& &-eo()'+era&'o( or a '& ') &-e 'bera'&y o &-e +o(or, /-'e &-e o()'+era&'o( ora %o'&'a o(&r'bu&'o( ') &-e +e)'re o &-e '*er &o '(ue(e &-e re)u& o a(ee&'o( by )u%%or&'( a(+'+a&e) /-o, '( &-e %ere%&'o( o &-e '*er, /ou+'(ue(e &-e )-a%'( o o*er(6e(& %o''e) &-a& /ou+ %ro6o&e &-e e(era/eare a(+ eo(o6' /ebe'( o &-e ee&ora&e, '(u+'( &-e '*er -'6)e.

Pe&'&'o(er)= a&&e6%& ') )&ra'(e+. !-e a& &-a& %e&'&'o(er) /' )o6e-o/ '( &-eu&ure be(e>& ro6 &-e ee&'o( o &-e a(+'+a&e &o /-o6 &-ey o(&r'bu&e, '( (o/ay a6ou(&) &o a *auabe 6a&er'a o()'+era&'o( )o a) &o re6o*e %o'&'ao(&r'bu&'o() ro6 &-e %ur*'e/ o a +o(a&'o(. Se(a&or A(ara /a) u(+er (oob'a&'o( &o be(e>& &-e %e&'&'o(er). !-e %ro%er %eror6a(e o -') +u&'e) a) a

e')a&or ') -') ob'a&'o( a) a( ee&e+ %ub' )er*a(& o &-e F''%'(o %eo%e a(+(o& a o()'+era&'o( or &-e %o'&'a o(&r'bu&'o() -e ree'*e+. ( a&, a) a%ub' )er*a(&, -e 6ay e*e( be ae+ &o e(a& a/) &-a& are o(&rary &o &-e'(&ere)&) o -') be(ea&or), or &-e be(e>& o &-e rea&er oo+.

( >(e, &-e %ur%o)e or /-'- &-e )u6) o 6o(ey /ere '*e(, /-'- /a) &o u(+&-e a6%a'( o Se(a&or A(ara '( -') b'+ or a )e(a&or'a )ea&, a((o& beo()'+ere+ a) a 6a&er'a o()'+era&'o( )o a) &o (ea&e a +o(a&'o(.

Four&- ))ue

Pe&'&'o(er) ra')e &-e a& &-a& )'(e 1;3; /-e( &-e >r)& !a8 Co+e /a) e(a&e+,u% &o 1;


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. . . erro(eou) a%%'a&'o( a(+ e(ore6e(& o &-e a/ by %ub' oTer) +o (o&bo )ub)e@ue(& orre& a%%'a&'o( o &-e )&a&u&e 9PL"! *. Coe&or o (&er(aRe*e(ue, ;0 P-'. ?7?:, a(+ &-a& &-e Go*er(6e(& ') (e*er e)&o%%e+ by 6')&aeor error o( &-e %ar& o '&) ae(&) 9P'(e+a *. Cour& o F'r)& ()&a(e o !ayaba), 52P-'. & %e&'&'o(er) beau)e, a) )&a&e+, &-ere ') -ere (o roo6or o()&ru&'o( )'(e &-e a/ ') ear a(+ u(a6b'uou).

F'(ay, &-') Cour& &ae) (o&e o &-e a& &-a& )ub)e@ue(& &o &-e +o(a&'o()'(*o*e+ '( &-') a)e, Co(re)) a%%ro*e+ Re%ub' A& No. 71?? o( No*e6ber25, 1;;1, %ro*'+'( '( Se&'o( 13 &-ereo &-a& %o'&'aHee&ora o(&r'bu&'o(),+uy re%or&e+ &o &-e Co66'))'o( o( Ee&'o(), are (o& )ubDe& &o &-e %ay6e(&o a(y '& &a8. !-') a &-e 6ore )-o/) &-a& &-e %o'&'a o(&r'bu&'o() -ere'(6a+e are )ubDe& &o &-e %ay6e(& o '& &a8e), )'(e &-e )a6e /ere 6a+e %r'or&o &-e e8e6%&'( e')a&'o(, a(+ Re%ub' A& No. 71?? %ro*'+e) (o re&roa&'*eee& o( &-') %o'(&.

IEREFORE, &-e %e&'&'o( ') "ENE" a(+ &-e a))a'e+ "e')'o( a(+ Re)ou&'o( o&-e Cour& o A%%ea) are AFFRME".

No o)&).

SO OR"ERE".


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G.R. No. L5;; No*e6ber 1;, 1;55

!ANG O, ILLAM LEE, ENR LEE, SOFA LEE !EEANEE, !OMAS LEE,AN!ON LEE, JULA LEE AI, CARLES LEE, #ALERANA LEE U, #C!OR LEE,SL#NO LEE, MAR LEE, JON LEE, a(+ PE!ER LEE, or &-e6)e*e) a(+ a) -e'r)o L SENG GAP, +eea)e+, %e&'&'o(er),*).!E BOAR" OF !A APPEALS a(+ !E COLLEC!OR OF N!ERNAL RE#ENUE,re)%o(+e(&).

Oae&a, Ro8a), L'-auo a(+ P'ao or %e&'&'o(er).OTe o &-e So''&or Ge(era Jua( R. L'/a a(+ So''&or Jo)e P. AeDa(+ro orre)%o(+e(&).

REES, J.B.L., J.

!-') ') a %e&'&'o( or &-e re*'e/ o &-e %e&'&'o( o &-e +eu(& Boar+ o !a8A%%ea) -o+'( %e&'&'o(er L' Se( G'a%, e& a. 'abe or '& &a8e) '( aor+a(e/'&- &-e a))e))6e(&) 6a+e by &-e re)%o(+e(& Coe&or o (&er(a Re*e(ue.

Pe&'&'o(er) L' Se( G'a% 9/-o +'e+ +ur'( &-e %e(+e(y o &-') a%%ea: a(+ -')/'e !a( o a(+ &-e'r &-'r&ee( -'+re( a%%ear &o be &-e )&o-o+er o &/oo)e a6'y or%ora&'o() (a6e+ L' Se( G'a% So(), (. a(+ L' Se( G'a% Co. O( or abou& May, 1;51, e8a6'(er) o &-e Bureau o (&er(a Re*e(ue, &-e(

+e&a'e+ &o &-e Aa) Co66'&&ee o &-e Co(re)) o &-e P-''%%'(e), 6a+e a(e8a6'(a&'o( o &-e boo) o &-e &/o or%ora&'o( aore6e(&'o(e+ a(+ ou(+ &-a&ea- o L' Se( G'a%V) 13 -'+re( -a+ a &o&a '(*e)&6e(& &-ere'( oa%%ro8'6a&ey P?3,1;5.00, '( )-are) '))ue+ &o &-e6 by &-e'r a&-er L' Se( G'a%9/-o /a) &-e 6a(aer a(+ o(&ro'( )&o-o+er o &-e &/o or%ora&'o(): '(&-e year) 1;0, 1;2, 1;ay +e(y &-e aea&'o( o &-e'r

%e&'&'o( '( &-e !a8 Boar+ -e 6u)& be +ee6e+ &o -a*e a+6'&&e+ &-e a((ua a(+%ro%&er (u%&'a) +o(a&'o() aee+ by &-e6, a(+ &-a& -e ') e)&o%%e+ ro6+e(y'( &-e'r e8')&e(e. A) &-e %roee+'() beore &-e !a8 Boar+ /erea+6'(')&ra&'*e '( -ara&er, (o& o*er(e+ by &-e Rue) o Cour& 9)ee Se. 10,E8eu&'*e Or+er 01A:,a(+ a) &-e Coe&or a&uay )ub6'&&e+ -') o/( *er)'o(o &-e &ra()a&'o(), /e +o (o& o()'+er &-a& &-e Coe&orV) a'ure &o 6ae)%e'> +e('a) )-ou+ be '*e( &-e )a6e b'(+'( ee& a) '( )&r'& our&%ea+'().

Go'( (o/ &o &-e 6er'&) o &-e '))ue. !-e a%%eae+ >(+'() o &-e Boar+ o !a8A%%ea) a(+ o &-e Coe&or o (&er(a Re*e(ue 9&-a& &-e )&o &ra()er) ro6


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L' Se( G'a% &o -') -'+re( /ere +o(a&'o(): a%%ear )u%%or&e+ by &-e oo/'('ru6)&a(e)

91: !-a& &-e &ra()eror L' Se( G'a% 9(o/ +eea)e+: -a+ '( a& o(*eye+)-are) &o )&o &o -') 13 -'+re( o( &-e +a&e) a(+ '( &-e a6ou(&) )-o/( '( &-e&abe o( %ae 2 o &-') +e')'o(.

92: !-a& (o(e o &-e &ra()eree) a%%eare+ &o %o))e)) a+e@ua&e'(+e%e(+e(& 6ea() &o buy &-e )-are), )o 6u- )o &-a& &-ey a'6 (o/ &o -a*e%ur-a)e+ &-e )-are) /'&- &-e a)- +o(a&'o() 6a+e &o &-e6 ro6 &'6e &o &'6e.

93: !-a& &-e &o&a o &-e aee+ a)- +o(a&'o() &o ea- -'+ ') %ra&'ay'+e(&'a &o &-e *aue o &-e )-are) )u%%o)e+y %ur-a)e+ by ea- +o(ee.

9: !-a& &-ere ') (o e*'+e(e o&-er &-a( &-e bea&e+ )/or( '& &a8 re&ur()o &-e )%ou)e) L' Se( G'a% a(+ A( !a( o, a(+ &-e'r -'+re(, a%%ea(&)-ere'(, &o )u%%or& &-e'r o(&e(&'o( &-a& &-e )-are) /ere a@u're+ by %ur-a)e.No o(&ra&) o )ae or o&-er +ou6e(&) /ere %re)e(&e+, (or a(y /'&(e))e)'(&ro+ue+ (o& e*e( &-e a'6a(&) &-e6)e*e) -a*e &e)&'>e+.

95: !-e a'6 &-a& &-e )-are) /ere a@u're+ by &-e -'+re( by %ur-a)e/a) >r)& a+*a(e+ o(y a&er &-e a))e))6e(& o '& &a8e) a(+ %e(a&'e) +ue&-ereo( 9'( &-e )u6 o P7?,;;5.31: -a+ bee( 6a+e, a(+ a&er &-e a%%ea(&)-a+ %a'+ P53,3.50 o( aou(&, a(+ -a+ >e+ a bo(+ &o uara(&ee &-e

baa(e.

9?: !-a& or &-e %are(& &o +o(a&e a)- &o e(abe &-e +o(ee &o buy ro6 -'6)-are) o e@u'*ae(& *aue '), or a '(&e(&) a(+ %ur%o)e), a +o(a&'o( o )u-)-are) &o &-e %ur-a)er +o(ee.

Ie a((o& )ay, u(+er &-e 'ru6)&a(e), &-a& &-ere ') (o )uT'e(& e*'+e(e o(reor+ &o )u%%or& &-e >(+'() o &-e !a8 Boar+ &-a& &-e )&o &ra()er) abo*e'(+'a&e+ /ere 6a+e by /ay o +o(a&'o(, a) /ou+ e(&'&e u) &o +')rear+ orre*er)e &-e Boar+V) >(+'(.

!-e >'( o &-e '& &a8 re&ur() o(y a&er a))e))6e(&) a(+ %ar& %ay6e(& o &-e&a8e) +e6a(+e+ by &-e Coe&or, a(+ &-e a o orrobora&'o( o &-e aee++o(a&'o() '( a)-, a6%y Du)&'y &-e !a8 Boar+V) +')&ru)& o &-e *era'&y o &-e

a%%ea(&)V bea&e+ &a8 re&ur() o( or beore &-e >r)& o Mar- oo/'( &-eo)e o &-e ae(+ar year /-e( &-e '&) /ere 6a+e 9Se. 115, %ar. a(+be)'+e) &-e re&ur( a /r'&&e( (o&'e &o &-e Coe&or o ea- +o(a&'o( o P10,000or 6ore, 6u)& be '*e( /'&-'( &-'r&y +ay) a&er &-e +o(a&'o(, Se. 11:. !-e)eyeary re&ur() a(+ (o&'e) are e*'+e(&y +e)'(e+ &o e(abe &-e Coe&or &o*er'y %ro6%&y &-e'r &ru&- a(+ orre&(e)), /-'e &-e '&) are )&' ree(& a(+%roo o &-e 'ru6)&a(e) )urrou(+'( &-e 6a'( &-ereo ') )&' re)- a(+ae))'be. O( &-e'r o/( a+6'))'o(, a%%ea(&) a'e+ &o >e or &e( )ue))'*eyear), &-e orre)%o(+'( re&ur() or &-e aee+ yeary '&) o P,000 &o ea--'+, a(+ 'e/')e a'e+ &o '*e &-e (o&'e) or &-e P20,000 6arr'ae '&) &oea- 6arr'e+ -'+. e(e, &-ey are (o/ )arey '( a %o)'&'o( &o o6%a'( '

&-e'r o(&e(&'o() are (o& ae%&e+ a) &ru&-u /'&-ou& )a&')a&oryorrobora&'o(. A(y o&-er *'e/ /ou+ ea*e &-e oe&'o( o &a8e) a& &-e 6eryo e8%a(a&'o() o(o&e+ e8 %o)& a&o by e*a+'( &a8%ayer), +ra&e+ &o )u'&a(y a&) +')o)e+ u%o( '(*e)&'a&'o(, a(+ )ae ro6 o(&ra+'&'o( beau)e &-e%a))'( year) -a*e era)e+ a &rae o &-e &ru&-.

!-e )eo(+ a(+ &-'r+ '))ue) '( &-') a%%ea re*o*e arou(+ a%%ea(&)V &-e)')&-a& '(a)6u- a) &-e %ro%er&y +o(a&e+ /a) o66u('&y %ro%er&y 9a(a('ae):,a(+ )u- %ro%er&y ') Do'(&y o/(e+ by &-e'r %are(&), &-e &o&a a6ou(& o &-e'&) 6a+e '( ea- year )-ou+ be +'*'+e+ be&/ee( &-e a&-er a(+ &-e 6o&-er,

a) )e%ara&e +o(or), a(+ )-ou+ be &a8e+ )e%ara&ey &o ea- o(e o &-e6.

( a))e))'( &-e /or&- o &-') o(&e(&'o(, '& 6u)& be e*er bor(e '( 6'(+ &-a&a%%ea(&) -a*e (o& o(y a'e+ &o %ro*e &-a& &-e +o(a&'o() /ere a&uay 6a+eby bo&- )%ou)e), L' Se( G'a% a(+ !a( o, bu& &-a& %re')ey &-e o(&rarya%%ear) ro6 &-e'r o/( e*'+e(e. ( &-e or''(a a'6 or &a8 reu(+, >e+ /'&-&-e Coe&or o (&er(a Re*e(ue, u(+er +a&e o Ju(e 25, 1;51 9o%'e+ '( %ae)? a(+ 7 o &-e a%%ea(&)V %e&'&'o( or re*'e/ a++re))e+ &o &-e Boar+ o !a8A%%ea):, &-e a&-er, L' Se( G'a%, +e)r'be) -'6)e a) &-e u(+er)'(e++o(or 9%ar. 1: a(+ )%ea) o a)- +o(a&'o() 6a+e by &-e u(+er)'(e+ 9%ar.3:, /'&-ou& '( a(y /ay 6e(&'o('( -') /'e a) a o%ar&''%a(& '( &-e +o(a&'o(.!-e '))ue ') &-u) re+ue+ &o &-e oo/'( ) a +o(a&'o( o o66u('&y %ro%er&yby &-e a&-er ao(e e@u'*ae(& '( a/ &o a +o(a&'o( o o(e-a o '&) *aue by&-e a&-er a(+ o(e-a by &-e 6o&-erK A%%ea(&) )ub6'& &-a& a )u-

+o(a&'o() o o66u('&y %ro%er&y are &o be rear+e+, or &a8 %ur%o)e), a)+o(a&'o() by bo&- )%ou)e), or /-'- &/o )e%ara&e e8e6%&'o() 6ay be a'6e+'( ea- '()&a(e, o(e or ea- )%ou)e.

!-') %re)e(&a&'o( )-ou+ be *'e/e+ '( &-e '-& o &-e %ro*')'o() o &-e S%a(')-C'*' Co+e o 1


7/42

Ne8&, &-e /or+'( o Ar&). 10; a(+ 115 '(+'a&e) &-a& &-e a/u +o(a&'o() by&-e -u)ba(+ &o &-e o66o( -'+re( are *a'+ a(+ are -areabe &o &-eo66u('&y %ro%er&y, 'rre)%e&'*e o /-e&-er &-e /'e aree) or obDe&) &-ereo.Ob*'ou)y, )-ou+ &-e /'e obDe& &o &-e +o(a&'o(, )-e a( (o& be rear+e+ a) a+o(or a& a.

E*e( 6ore Su%%o)e &-a& &-e -u)ba(+ )-ou+ 6ae a +o(a&'o( o )o6eo66u('&y %ro%er&y &o a o(ub'(e or %ara6our. U(+e('aby, &-e /'e a((o&be rear+e+ a) Do'('( '( a(y )u- +o(a&'o(. e& u(+er &-e o+ C'*' Co+e, &-e

+o(a&'o( /ou+ )&a(+, /'&- &-e o(y '6'&a&'o( &-a& &-e /'e )-ou+ (o& be%reDu+'e+ '( &-e +'*')'o( o &-e %ro>&) a&er &-e o(Dua %ar&(er)-'% aa'r) are'@u'+a&e+. So &-a& ' &-e *aue o &-e +o(a&'o( )-ou+ be ou(+ &o >& /'&-'( &-e'6'&) o &-e -u)ba(+V) u&'6a&e )-are '( &-e o(Dua %ar&(er)-'% %ro>&), &-e+o(a&'o( by &-e -u)ba(+ /ou+ re6a'( u(a))a'abe, o*er a(+ aa'()& &-e (o(%ar&''%a&'o( o &-e /'e &-ere'(. !-') Cour& -a) )o rue+ '( Baeo *). #'a(ue*a95 P-'. 213, 21:

Aor+'( &o ar&'e 113 o &-e C'*' Co+e, a(y &ra()er or aree6e(& u%o(o(Dua %ro%er&y 6a+e by &-e -u)ba(+ '( o(&ra*e(&'o( o '&) %ro*')'o(), )-a(o& %reDu+'e -') /'e or -er -e'r). A) &-e o(Dua %ro%er&y beo() e@uay &o-u)ba(+ a(+ /'e, &-e +o(a&'o( o &-') %ro%er&y 6a+e by &-e -u)ba(+%reDu+'e) &-e /'e '( )o ar a) '& '(u+e) a %ar& or &-e /-oe o &-e /'eV) -a,a(+ ') &o &-a& e8&e(& '(*a'+. e(e ar&'e 11;, '( %ro*'+'( or &-e '@u'+a&'o(

o &-e o(Dua %ar&(er)-'%, +'re&) &-a& a 'ea +o(a&'o() 6a+e by &-e-u)ba(+ be -are+ aa'()& -') e)&a&e) a(+ +e+u&e+ ro6 -') a%'&a. Bu& '& ' )o(y &-e(, /-e( &-e o(Dua %ar&(er)-'% ') '( &-e %roe)) o '@u'+a&'o(, &-a& '&a( be +')o*ere+ /-e&-er or (o& a( 'ea +o(a&'o( 6a+e by &-e -u)ba(+%reDu+'e) &-e /'e. A(+ '(a)6u- a) &-e)e '&) are o(y &o be -e+ '(*a'+ '( )oar a) &-ey %reDu+'e &-e /'e, &-e'r (u'&y a((o& be +e'+e+ u(&' a&er &-e'@u'+a&'o( o &-e o(Dua %ar&(er)-'% a(+ '& ') ou(+ &-a& &-ey e(roa- u%o(&-e /'eV) %or&'o(.

A%%ea(&) -ere'( are &-ereore '( error /-e( &-ey o(&e(+ &-a& '& ') e(ou-&-a& &-e %ro%er&y +o(a&e+ )-ou+ beo( &o &-e o(Dua %ar&(er)-'% '( or+er&-a& &-e +o(a&'o( be o()'+ere+ a(+ &a8e+ a) a +o(a&'o( o bo&- -u)ba(+ a(+/'e, e*e( ' &-e -u)ba(+ )-ou+ a%%ear a) &-e )oe +o(or. !-ere ') (o b'('(&-e a& &-a&, u(+er &-e o+ C'*' Co+e, &o be a +o(a&'o( by bo&- )%ou)e),

&a8abe &o bo&-, &-e /'e 6u)& e8%re))y Do'( &-e -u)ba(+ '( 6a'( &-e '&-er %ar&''%a&'o( &-ere'( a((o& be '6%'e+.

& ') &rue, a) a%%ea(&) )&re)), &-a& '( G'bb) *). Go*er(6e(& o &-e P-''%%'(e),5; P-'., 2;3, &-') Cour& rue+ &-a& &-e /'e, u%o( a@u')'&'o( o a(y o(Dua%ro%er&y, beo6e) '66e+'a&ey *e)&e+ /'&- a( '(&ere)& a(+ &'&e e@ua &o &-a&o &-e -u)ba(+ bu& &-') Cour& /a) areu &o '66e+'a&ey a++, )ubDe& &o &-e%o/er o 6a(ae6e(& a(+ +')%o)'&'o( /-'- &-e a/ *e)&) o( &-e -u)ba(+. A)-a) bee( )-o/(, &-') %o/er o +')%o)'&'o( 6ay, /'&-'( &-e ea '6'&), o*err'+e&-e obDe&'o() o &-e /'e a(+ re(+er &-e +o(a&'o( o &-e -u)ba(+ uy ee&'*e/'&-ou& (ee+ o &-e /'eV) Do'('( &-ere'(. 9C'*' Co+e o 1


8/42

G.R. No. L1;


9/42

o&-er %e(a&'e), aa'()& ea- o &-e %e&'&'o(er)a%%ea(&), or or &-e &o&a )u6 oP23,7


10/42

%ro6')e 9A)o, Corb'( o( Co(&ra&), #o. , %. 35;:. Bu&, a) /e -a*e )ee(, P'ro*a(oV))ue))u a&'*'&'e) a) oTer o &-e "e a Ra6a S&ea6)-'% Co. a((o& be +ee6e+)u- o()'+era&'o( or &-e '& &o -') -e'r), )'(e &-e )er*'e) /ere re(+ere+ o(beore &-e Co6%a(y e+e+ &-e *aue o &-e 'e %o''e) &o )a'+ -e'r) e))'o( a(+)er*'e) /ere (o& &-e re)u& o o(e bara'( or o a 6u&ua e8-a(e o %ro6')e).

A(+ &-e A(oA6er'a( a/ &rea&) a )ub)e@ue(& %ro6')e &o %ay or %a)& )er*'e)9'e o(e &o %ay or '6%ro*e6e(&) area+y 6a+e /'&-ou& %r'or re@ue)& ro6 &-e%ro6')or: &o be a (u+u6 %a&u6 9Ro)ora *). !-o6a), 3 Q.B. 23 Pe&er) *). Poro,25 ALR ?15 Car)o( *). Car, 25 A6. "e. 7; Bo)&o( *). "o+e, 12 A6. "e. 20?:,'.e., o(e &-a& ') u(e(oreabe '( *'e/ o &-e o66o( a/ rue &-a& o()'+era&'o(

6u)& o()')& '( a ea be(e>& &o &-e %ro6')ee or )o6e ea +e&r'6e(& &o &-e%ro6')or.

I-a& ') 6ore, &-e a&ua o()'+era&'o( or &-e e))'o( o &-e %o''e), a) %re*'ou)y)-o/(, /a) &-e Co6%a(yV) ra&'&u+e &o P'ro*a(o )o &-a& u(+er )e&'o( 111 o &-eCo+e &-ere ') (o o()'+era&'o( &-e *aue o /-'- a( be +e+u&e+ ro6 &-a& o &-e%ro%er&y &ra()erre+ a) a '&. L'e o*e a(+ ae&'o(, ra&'&u+e -a) (o eo(o6'*aue a(+ ') (o& o()'+era&'o( '( &-e )e()e &-a& &-e /or+ ') u)e+ '( &-') )e&'o( o&-e !a8 Co+e.

A) )&a&e+ by C-'e Ju)&'e Gr'T&- o &-e Su%re6e Cour& o M'))'))'%%' '( -') /e(o/( boo, Ou&'(e) o &-e La/ 9%. 20: W

Lo*e a(+ ae&'o( are (o& o()'+era&'o() o *aue W &-ey are (o& e)&'6abe '( &er6)o *aue. Nor are )e(&'6e(&) o ra&'&u+e or ra&u'&ou) %ar& a*or) or '(+(e))e)

(or are ob'a&'o() /-'- are 6erey 6ora. & -a) bee( /e )a'+ &-a& ' a 6oraob'a&'o( /ere ao(e )uT'e(& '& /ou+ re6o*e &-e (ee))'&y or a(y o()'+era&'o(a& a, )'(e &-e a& o 6a'( a %ro6')e '6%o)e, &-e 6ora ob'a&'o( &o %eror6 '&.

& ') o our)e %ere&y %o))'be &-a& a +o(a&'o( or '& )-ou+ a& &-e )a6e &'6e'6%o)e a bur+e( or o(+'&'o( o( &-e +o(ee '(*o*'( )o6e eo(o6' 'ab''&y or-'6. A, or e8a6%e, 6ay +o(a&e a %are o a(+ &o B o( o(+'&'o( &-a& &-e a&&era))u6e a 6or&ae e8')&'( o( &-e +o(a&e+ a(+. ( &-') a)e &-e +o(ee 6ayr'-&uy '()')& &-a& &-e '& &a8 be o6%u&e+ o(y o( &-e *aue o &-e a(+ e)) &-e*aue o &-e 6or&ae. !-'), '( a&, ') o(&e6%a&e+ by Ar&'e ?1; o &-e C'*' Co+eo 1'( o &-e re&ur() o)u- &a8 bea6e +ue o( Mar- 1, 1;5? a(+ &-e &a8 bea6e %ayabe o( May 15,1;5?, a) %ro*'+e+ or '( Se&'o( 11?9a: o &-e )a6e Co+e. ( o&-er /or+), %e&'&'o(er)6a'(&a'( &-a& &-e a))e))6e(& a(+ +e6a(+ or +o(ee)V '& &a8e) /a) %re6a&urey6a+e a(+ o (o ea ee& -e(e, &-ey )-ou+ (o& be -e+ 'abe or )u- )ur-area(+ '(&ere)&.

& ') /e &o (o&e, a(+ '& ') (o& +')%u&e+, &-a& %e&'&'o(er)+o(ee) -a*e a'e+ &o >ea(y '& &a8 re&ur( a(+ &-a& &-ey a)o a'e+ &o %ay &-e a6ou(& o &-e a))e))6e(&6a+e aa'()& &-e6 by re)%o(+e(& '( 1;55. !-') )'&ua&'o( ') o*ere+ by Se&'o(11;9b: 91: a(+ 9: a(+ Se&'o( 120 o &-e !a8 Co+e

9b: "e>'e(y.

91: Pay6e(& (o& e8&e(+e+. W I-ere a +e>'e(y, or a(y '(&ere)& a))e))e+ '(o((e&'o( &-ere/'&-, or a(y a++'&'o( &o &-e &a8e) %ro*'+e+ or '( )e&'o( o(e-u(+re+ &/e(&y ') (o& %a'+ '( u /'&-'( &-'r&y +ay) ro6 &-e +a&e o &-e (o&'e a(+

+e6a(+ ro6 &-e Co66'))'o(er, &-ere )-a be oe&e+ a) a %ar& o &-e &a8e),'(&ere)& u%o( &-e u(%a'+ a6ou(& a& &-e ra&e o o(e %er e(&u6 a 6o(&- ro6 &-e+a&e o )u- (o&'e a(+ +e6a(+ u(&' '& ') %a'+. 9)e&'o( 11;:

9: Sur-are. W a(y a6ou(& o &-e &a8e) '(u+e+ '( &-e (o&'e a(+ +e6a(+ ro6&-e Co66'))'o(er o (&er(a Re*e(ue ') (o& %a'+ '( u /'&-'( &-'r&y +ay) a&er )u-(o&'e a(+ +e6a(+, &-ere )-a be oe&e+ '( a++'&'o( &o &-e '(&ere)& %re)r'be+abo*e a) a %ar& o &-e &a8e) a )ur-are o >*e %er e(&u6 o &-e u(%a'+ a6ou(&.9)e. 11;:

!-e a'ure &o >e a re&ur( /a) ou(+ by &-e o/er our& &o be +ue &o rea)o(abeau)e a(+ (o& &o /'u (ee&. O( &-') )ore, &-e e'6'(a&'o( by &-e o/er our& o&-e 25X )ur-are ') a+ *aore6 %e(a&y /-'- re)%o(+e(& Co66'))'o(er -a+'6%o)e+ %ur)ua(& &o Se&'o( 120 o &-e !a8 Co+e /a) %ro%er, )'(e )a'+ Se&'o( 120*e)&) '( &-e Co66'))'o(er o (&er(a Re*e(ue or '( &-e &a8 our& %o/er a(+

au&-or'&y &o '6%o)e or (o& &o '6%o)e )u- %e(a&y +e%e(+'( u%o( /-e&-er or (o&rea)o(abe au)e -a) bee( )-o/( '( &-e (o(>'( o )u- re&ur(.

O( &-e o&-er -a(+, u('e )a'+ Se&'o( 120, Se&'o( 11;, %arara%-) 9b: 91: a(+ 9:o &-e !a8 Co+e, +oe) (o& o(er o( &-e Co66'))'o(er o (&er(a Re*e(ue or o( &-eour&) a(y %o/er a(+ +')re&'o( (o& &o '6%o)e )u- '(&ere)& a(+ )ur-are. & ')'e/')e %ro*'+e+ or by a/ &-a& a( a%%ea &o &-e Cour& o !a8 A%%ea) ro6 a+e')'o( o &-e Co66'))'o(er o (&er(a Re*e(ue )-a (o& )u)%e(+ &-e %ay6e(& oroe&'o( o &-e &a8 'ab''&y o &-e &a8%ayer u(e)) a 6o&'o( &o &-a& ee& )-a -a*ebee( %re)e(&e+ &o &-e our& a(+ ra(&e+ by '& o( &-e rou(+ &-a& )u- oe&'o( /'Deo%ar+'e &-e '(&ere)& o &-e &a8%ayer 9Se. 11, Re%ub' A& No. 1125 Rue 12,Rue) o &-e Cour& o !a8 A%%ea):. & )-ou+ ur&-er be (o&e+ &-a& W

& -a) bee( &-e u('or6 -o+'( o &-') Cour& &-a& (o )u'& or e(Do'('( &-e oe&'o(o a &a8, +')%u&e+ or u(+')%u&e+, a( be brou-&, &-e re6e+y be'( &o %ay &-e &a8

>r)&, or6ery u(+er %ro&e)& a(+ (o/ /'&-ou& (ee+ o %ro&e&, >e &-e a'6 /'&- &-eCoe&or, a(+ ' -e +e('e) '&, br'( a( a&'o( or reo*ery aa'()& -'6. 9"a*'+ *.Ra6o), e& a., ;0 P-'. 351:

Se&'o( 30? o &-e Na&'o(a (&er(a Re*e(ue Co+e ... ay) +o/( &-e %roe+ure &o beoo/e+ '( &-o)e a)e) /-ere'( a &a8%ayer e(&er&a'() )o6e +oub& abou& &-eorre&(e)) o a &a8 )ou-& &o be oe&e+. Sa'+ )e&'o( %ro*'+e) &-a& &-e &a8,)-ou+ >r)& be %a'+ a(+ &-e &a8%ayer )-ou+ )ue or '&) reo*ery a&er/ar+). !-e%ur%o)e o &-e a/ ob*'ou)y ') &o %re*e(& +eay '( &-e oe&'o( o &a8e), u%o(/-'- &-e Go*er(6e(& +e%e(+) or '&) e8')&e(e. !o ao/ a &a8%ayer &o >r)& )eure


11/42

a ru'( a) rear+) &-e *a'+'&y o &-e &a8 beore %ay'( '& /ou+ be &o +eea& &-')%ur%o)e. 9Na&'o(a "e(&a Su%%y Co. *). Meer, ;0 P-'. 2?5:

Pe&'&'o(er) +'+ (o& >e '( &-e o/er our& a(y 6o&'o( or &-e )u)%e()'o( o %ay6e(&or oe&'o( o &-e a6ou(& o a))e))6e(& 6a+e aa'()& &-e6.

O( &-e ba)') o &-e abo*e)&a&e+ %ro*')'o() o a/ a(+ a%%'abe au&-or'&'e), '& ')e*'+e(& &-a& &-e '6%o)'&'o( o 1X '(&ere)& 6o(&-y a(+ 5X )ur-are ') Du)&'>e+ a(+ea. A) )u'(&y )&a&e+ by &-e our& beo/, )a'+ '6%o)'&'o( ') 6a(+a&ory a(+6ay (o& be /a'*e+ by &-e Co66'))'o(er o (&er(a Re*e(ue or by &-e our&)9Re)ou&'o( o( %e&'&'o(er)V 6o&'o( or reo()'+era&'o(, A((e8 #, %e&'&'o(:. e(e,

)a'+ '6%o)'&'o( o '(&ere)& a(+ )ur-are by &-e o/er our& )-ou+ be u%-e+.

IEREFORE, &-e +e')'o( o &-e Cour& o !a8 A%%ea) ') aTr6e+. Co)&) aa'()&%e&'&'o(er) P'ro*a(o.


12/42

G.R. No. L1;201 Ju(e 1?, 1;?5

RE#. FR. CASMRO LLA"OC, %e&'&'o(er,*).!-e COMMSSONER OF N!ERNAL RE#ENUE a(+ !-e COUR! o !A APPEALS,re)%o(+e(&).

'a+o a(+ 'a+o or %e&'&'o(er.OTe o &-e So''&or Ge(era or re)%o(+e(&).

PARE"ES, J.

So6e&'6e '( 1;57, &-e M.B. E)&a&e, (., o Baoo+ C'&y, +o(a&e+ P10,000.00 '(a)- &o Re*. Fr. Cr')%'( Ru', &-e( %ar')- %r'e)& o #'&or'a), Nero) O'+e(&a,a(+ %re+ee))or o -ere'( %e&'&'o(er, or &-e o()&ru&'o( o a (e/ Ca&-o'C-ur- '( &-e oa'&y. !-e &o&a a6ou(& /a) a&uay )%e(& or &-e %ur%o)e'(&e(+e+.

O( Mar- 3, 1;5e+ &-e +o(orV) '& &a8 re&ur(.U(+er +a&e o A%r' 2;, 1;?0, &-e re)%o(+e(& Co66'))'o(er o (&er(a Re*e(ue'))ue+ a( a))e))6e(& or +o(eeV) '& &a8 aa'()& &-e Ca&-o' Par')- o#'&or'a), Nero) O'+e(&a, o /-'- %e&'&'o(er /a) &-e %r'e)&. !-e &a8a6ou(&e+ &o P1,370.00 '(u+'( )ur-are), '(&ere)&) o 1X 6o(&-y ro6 May15, 1;5< &o Ju(e 15, 1;?0, a(+ &-e o6%ro6')e or &-e a&e >'( o &-e re&ur(.

Pe&'&'o(er o+e+ a %ro&e)& &o &-e a))e))6e(& a(+ re@ue)&e+ &-e /'&-+ra/a&-ereo. !-e %ro&e)& a(+ &-e 6o&'o( or reo()'+era&'o( %re)e(&e+ &o &-eCo66'))'o(er o (&er(a Re*e(ue /ere +e('e+. !-e %e&'&'o(er a%%eae+ &o &-eCour& o !a8 A%%ea) o( No*e6ber 2, 1;?0. ( &-e %e&'&'o( or re*'e/, &-e Re*.Fr. Ca)'6'ro La+o a'6e+, a6o( o&-er), &-a& a& &-e &'6e o &-e +o(a&'o(, -e/a) (o& &-e %ar')- %r'e)& '( #'&or'a) &-a& &-ere ') (o ea e(&'&y or Dur'+'a%er)o( (o/( a) &-e Ca&-o' Par')- Pr'e)& o #'&or'a), a(+, &-ereore, -e)-ou+ (o& be 'abe or &-e +o(eeV) '& &a8. & /a) a)o a))er&e+ &-a& &-ea))e))6e(& o &-e '& &a8, e*e( aa'()& &-e Ro6a( Ca&-o' C-ur-, /ou+ (o&be *a'+, or )u- /ou+ be a ear *'oa&'o( o &-e %ro*')'o() o &-eCo()&'&u&'o(.

A&er -ear'(, &-e C!A re(+ere+ Du+6e(&, &-e %er&'(e(& %or&'o() o /-'- are@uo&e+ beo/

... . Par')- %r'e)&) o &-e Ro6a( Ca&-o' C-ur- u(+er a(o( a/) are )'6'ary)'&ua&e+ a) '&) Ar-b')-o%) a(+ B')-o%) /'&- re)%e& &o &-e %ro%er&'e) o &-e-ur- /'&-'( &-e'r %ar')-. !-ey are &-e uar+'a(), )u%er'(&e(+e(&) ora+6'(')&ra&or) o &-e)e %ro%er&'e), /'&- &-e r'-& o )ue))'o( a(+ 6ay )uea(+ be )ue+.

8 8 8 8 8 8 8 8 8

!-e %e&'&'o(er '6%u() &-e, a'r(e)) o &-e a))e))6e(& /'&- &-e aru6e(& &-a&-e )-ou+ (o& be -e+ 'abe or '& &a8e) o( +o(a&'o( /-'- -e +'+ (o& ree'*e%er)o(ay )'(e -e /a) (o& ye& &-e %ar')- %r'e)& o #'&or'a) '( &-e year 1;57/-e( )a'+ +o(a&'o( /a) '*e(. & ') '(&'6a&e+ &-a& ' )o6eo(e -a) &o %ay a& a,'& )-ou+ be %e&'&'o(erV) %re+ee))or, &-e Re*. Fr. Cr')%'( Ru', /-o ree'*e+ &-e+o(a&'o( '( be-a o &-e Ca&-o' %ar')- o #'&or'a) or &-e Ro6a( Ca&-o'C-ur-. Foo/'( %e&'&'o(erV) '(e o &-'('(, /e )-ou+ be e@uay u(a'r &o-o+ &-a& &-e a))e))6e(& (o/ '( @ue)&'o( )-ou+ -a*e bee( a++re))e+ &o, a(+oe&e+ ro6, &-e Re*. Fr. Cr')%'( Ru' &o be %a'+ ro6 '(o6e +er'*e+ ro6 -')%re)e(& %ar')- /-ere e*er '& 6ay be. & +oe) (o& )ee6 r'-& &o '(+'re&y bur+e(

&-e %re)e(& %ar')-'o(er) o Re*. Fr. Ru' or +o(eeV) '& &a8 o( a +o(a&'o( &o/-'- &-ey /ere (o& be(e>&e+.

8 8 8 8 8 8 8 8 8

Ie )a/ (o ea ba)') &-e( a) /e )ee (o(e (o/, &o '(u+e /'&-'( &-eCo()&'&u&'o(a e8e6%&'o(, &a8e) /-'- %ar&ae o &-e (a&ure o a( e8')e u%o(&-e u)e 6a+e o &-e %ro%er&'e) or u%o( &-e e8er')e o &-e %r'*'ee o ree'*'(&-e %ro%er&'e). 9P-'%%) *). Co66'))'o(er o (&er(a Re*e(ue, ;1 F 2+ ?271;3


13/42

)'(uar '))ue o /-e&-er or (o& %e&'&'o(er )-ou+ be 'abe or &-e a))e))e++o(eeV) '& &a8 o( &-e P10,000.00 +o(a&e+ or &-e o()&ru&'o( o &-e #'&or'a)Par')- C-ur-.

Se&'o( 22 93:, Ar&. # o &-e Co()&'&u&'o( o &-e P-''%%'(e), e8e6%&) ro6&a8a&'o( e6e&er'e), -ur-e) a(+ %ar)o(ae) or o(*e(&), a%%ur&e(a(&&-ere&o, a(+ a a(+), bu'+'(), a(+ '6%ro*e6e(&) u)e+ e8u)'*ey orre''ou) %ur%o)e). !-e e8e6%&'o( ') o(y ro6 &-e %ay6e(& o &a8e) a))e))e+o( )u- %ro%er&'e) e(u6era&e+, a) %ro%er&y &a8e), a) o(&ra +')&'(u')-e+ ro6e8')e &a8e). ( &-e %re)e(& a)e, /-a& &-e Coe&or a))e))e+ /a) a +o(eeV)

'& &a8 &-e a))e))6e(& /a) (o& o( &-e %ro%er&'e) &-e6)e*e). & +'+ (o& re)&u%o( e(era o/(er)-'% '& /a) a( e8')e u%o( &-e u)e 6a+e o &-e %ro%er&'e),u%o( &-e e8er')e o &-e %r'*'ee o ree'*'( &-e %ro%er&'e) 9P-'%%) *). Co6.o (&. Re. ;1 F 2+ ?27:. Ma('e)&y, '& &a8 ') (o& /'&-'( &-e e8e6%&'(%ro*')'o() o &-e )e&'o( Du)& 6e(&'o(e+. A '& &a8 ') (o& a %ro%er&y &a8, bu& a(e8')e &a8 '6%o)e+ o( &-e &ra()er o %ro%er&y by /ay o '& '(&er *'*o), &-e'6%o)'&'o( o /-'- o( %ro%er&y u)e+ e8u)'*ey or re''ou) %ur%o)e), +oe)(o& o()&'&u&e a( '6%a'r6e(& o &-e Co()&'&u&'o(. A) /e ob)er*e+ by &-eear(e+ re)%o(+e(& Cour&, &-e %-ra)e e8e6%& ro6 &a8a&'o(, a) e6%oye+ '(&-e Co()&'&u&'o( 9)u%ra: )-ou+ (o& be '(&er%re&e+ &o 6ea( e8e6%&'o( ro6 a'(+) o &a8e). A(+ &-ere be'( (o ear, %o)'&'*e or e8%re)) ra(& o )u-%r'*'ee by a/, '( a*or o %e&'&'o(er, &-e e8e6%&'o( -ere'( 6u)& be +e('e+.

!-e (e8& '))ue /-'- rea+'y %re)e(&) '&)e, '( *'e/ o %e&'&'o(erV) &-e)'), a(+

Our >(+'( &-a& a &a8 'ab''&y e8')&), '), /-o )-ou+ be ae+ u%o( &o %ay &-e'& &a8K Pe&'&'o(er %o)&ua&e) &-a& -e )-ou+ (o& be 'abe, beau)e a& &-e &'6eo &-e +o(a&'o( -e /a) (o& &-e %r'e)& o #'&or'a). Ie (o&e &-e 6er'& o &-eabo*e a'6, a(+ '( or+er &o %u& &-'() '( &-e'r %ro%er '-&, &-') Cour&, '( '&)Re)ou&'o( o Mar- 15, 1;?5, or+ere+ &-e %ar&'e) &o )-o/ au)e /-y &-e ea+o &-e "'oe)e &o /-'- &-e %ar')- o #'&or'a) %er&a'(), )-ou+ (o& be)ub)&'&u&e+ '( 'eu o %e&'&'o(er Re*. Fr. Ca)'6'ro La+o '& a%%ear'( &-a& &-eea+ o )u- "'oe)e ') &-e rea %ar&y '( '(&ere)&. !-e So''&or Ge(era, '(re%re)e(&a&'o( o &-e Co66'))'o(er o (&er(a Re*e(ue, '(&er%o)e+ (oobDe&'o( &o )u- a )ub)&'&u&'o(. Cou()e or &-e %e&'&'o(er +'+ (o& a)o oerobDe&'o( &-ere&o.

O( A%r' 30, 1;?5, '( a re)ou&'o(, Ie or+ere+ &-e ea+ o &-e "'oe)e &o%re)e(& /-a&e*er ea '))ue) a(+Hor +ee()e) -e 6'-& /')- &o ra')e, &o /-'-re)ou&'o( ou()e or %e&'&'o(er, /-o a)o a%%eare+ a) ou()e or &-e ea+ o&-e "'oe)e, &-e Ro6a( Ca&-o' B')-o% o Baoo+, 6a('e)&e+ &-a& '& /a))ub6'&&'( '&)e &o &-e Dur')+'&'o( a(+ or+er) o &-') Cour& a(+ &-a& '& /a)%re)e(&'(, by reere(e, &-e br'e o %e&'&'o(er Re*. Fr. Ca)'6'ro La+o a) '&)o/( a(+ or a %ur%o)e).

( *'e/ -ere o a(+ o()'+er'( &-a& a) -ere&oore )&a&e+, &-e a))e))6e(& a&bar -a+ bee( %ro%ery 6a+e a(+ &-e '6%o)'&'o( o &-e &a8 ') (o& a *'oa&'o( o&-e o()&'&u&'o(a %ro*')'o( e8e6%&'( -ur-e), %ar)o(ae) or o(*e(&), e&.9Ar& #, )e. 22 3, Co()&'&u&'o(:, &-e ea+ o &-e "'oe)e, &o /-'- &-e %ar')-#'&or'a) Per&a'(), ') 'abe or &-e %ay6e(& &-ereo.

!-e +e')'o( a%%eae+ ro6 )-ou+ be, a) '& ') -ereby aTr6e+ '()oar a) &a8'ab''&y ') o(er(e+ '& ') 6o+'>e+, '( &-e )e()e &-a& %e&'&'o(er -ere'( ') (o&%er)o(ay 'abe or &-e )a'+ '& &a8, a(+ &-a& &-e ea+ o &-e "'oe)e, -ere'()ub)&'&u&e %e&'&'o(er, )-ou+ %ay, a) -e ') %re)e(&y or+ere+ &o %ay, &-e )a'+ '&&a8, /'&-ou& )%e'a, %ro(ou(e6e(& a) &o o)&).


14/42

G.R. No. 10; A%r' 30, 200e+ &-ee)&a&e &a8 re&ur(10 /'&- &-e )a6e BR Re'o(a OTe, )-o/'( &-ere'( a NLe)&a&e &a8 'ab''&y, o6%u&e+ a) oo/)

COMPU!A!ON OF !A

Co(Dua Rea Pro%er&y 9S-. 1:

P10,


15/42

o/e*er, o( No*e6ber 2?, 1;;1, &-e A))')&a(& Co66'))'o(er or Coe&'o( o&-e BR, !-e6')&oe) Mo(&aba(, '))ue+ E)&a&e !a8 A))e))6e(& No&'e No. FASE


16/42

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Ca'6 >e+ by Ba(@ue +e LV (+o-'(e e& +e Sue /'&- &-e %roba&e Cour& '( &-ea6ou(& o US Y,


17/42

3.

Me6ora(+u6 or &-e Co66'))'o(er, +a&e+ Juy 1;, 1;;1, %re%are+ by re*e(uee8a6'(er), Ma. A(abea A. Abuo, Aber&o S. E(r'@ue a(+ Ray6u(+ S.Gaar+o Re*'e/e+ by Ma8'6'(o #. !ae

%%. 131

.

S'(a&ure o Aber&o S. E(r'@ue a%%ear'( a& &-e o/er %or&'o( o( %. 2 o E8-.2

+o

5.

S'(a&ure o Ma. A(abea A. Abuo a%%ear'( a& &-e o/er %or&'o( o( %. 2 oE8-. 2

+o

?.

S'(a&ure o Ray6u(+ S. Gaar+o a%%ear'( a& &-e Lo/er %or&'o( o( %. 2 oE8-. 2

+o

7.

S'(a&ure o Ma8'6'(o #. !ae a)o a%%ear'( o( %. 2 o E8-. 2

+o


18/42

Co(Dua Rea Pro%er&y

P 5,0?2,01?.00

Co(Dua Per)o(a Pro%.

33,021,;;;.;3

Gro)) Co(Dua E)&a&e

3a&e

300.00

!o&a +e>'e(y e)&a&e &a8

P 37,1;,;3.71[[[[[[[[[[[[

e8u)'*e o 20X '(&ere)& ro6 +ue +a&e o '&) %ay6e(& u(&' u %ay6e(&&-ereo

Se. 2'( a( e)&a&e &a8 re&ur( /'&-&-e BR a(+ &-e '))ua(e o BR Cer&'>a&'o( No). 2052 a(+ 2053 +'+ (o&+e%r'*e &-e BR Co66'))'o(er o -er au&-or'&y &o ree8a6'(e or rea))e)) &-e)a'+ re&ur( >e+ o( be-a o &-e E)&a&e.2e+ a Mo&'o( or Reo()'+era&'o(2; /-'- &-e CA+e('e+ '( '&) Re)ou&'o(30 +a&e+ No*e6ber 3, 1;;;.

e(e, &-e '()&a(& Pe&'&'o( ra')'( &-e oo/'( '))ue)

1. I-e&-er or (o& &-e a+6'))'o( o e*'+e(e /-'- /ere (o& or6ay oere+ by&-e re)%o(+e(& BR by &-e Cour& o !a8 A%%ea) /-'- /a) )ub)e@ue(&y u%-e+by &-e Cour& o A%%ea) ') o(&rary &o &-e Rue) o Cour& a(+ ru'() o &-')o(orabe Cour&


19/42

2. I-e&-er or (o& &-e Cour& o !a8 A%%ea) a(+ &-e Cour& o A%%ea) erre+ '(reo(''(Ho()'+er'( &-e e)&a&e &a8 re&ur( %re%are+ a(+ >e+ by re)%o(+e(&BR (o/'( &-a& &-e %roba&e our& a%%o'(&e+ a+6'(')&ra&or o &-e e)&a&e oJo)e P. Fer(a(+e -a+ %re*'ou)y >e+ o(e a) '( a&, BR Cer&'>a&'o( Ceara(eNo). 2052 a(+ 2053 -a+ bee( '))ue+ '( &-e e)&a&eV) a*or

3. I-e&-er or (o& &-e Cour& o !a8 A%%ea) a(+ &-e Cour& o A%%ea) erre+ '(+')ao/'( &-e *a'+ a(+ e(oreabe a'6) o re+'&or) aa'()& &-e e)&a&e, a)a/u +e+u&'o() +e)%'&e ear a(+ o(*'('( e*'+e(e &-ereo a(+

. I-e&-er or (o& &-e Cour& o !a8 A%%ea) a(+ &-e Cour& o A%%ea) erre+ '(*a'+a&'( erro(eou) +oube '6%u&a&'o( o *aue) o( &-e *ery )a6e e)&a&e%ro%er&'e) '( &-e e)&a&e &a8 re&ur( '& %re%are+ a(+ >e+ /-'- ee&'*eyboa&e+ &-e e)&a&eV) a))e&).31

!-e %e&'&'o(er a'6) &-a& '( a) 6u- a) &-e *a'+ a'6) o re+'&or) aa'()& &-eE)&a&e are '( e8e)) o &-e ro)) e)&a&e, (o e)&a&e &a8 /a) +ue &-a& &-e a oa or6a oer o e*'+e(e ') a&a &o BRV) au)e &-a& &-e +o&r'(e a'+ +o/( '(#+a. +e OZa&e -a) area+y bee( aba(+o(e+ '( a o( '(e o a)e) '( /-'- &-eCour& -e+ &-a& e*'+e(e (o& or6ay oere+ ') /'&-ou& a(y /e'-& or *aue&-a& Se&'o( 3 o Rue 132 o &-e Rue) o( E*'+e(e re@u'r'( a or6a oer oe*'+e(e ') 6a(+a&ory '( -ara&er &-a&, /-'e BRV) /'&(e)) Aber&o E(r'@ue9Aber&o: '( -') &e)&'6o(y beore &-e C!A '+e(&'>e+ &-e %'ee) o e*'+e(eaore6e(&'o(e+ )u- &-a& &-e )a6e /ere 6are+, BRV) a'ure &o or6ay oer)a'+ %'ee) o e*'+e(e a(+ +e%r'*'( %e&'&'o(er &-e o%%or&u('&y &o ro))e8a6'(e Aber&o, re(+er &-e )a6e '(a+6'))'be '( e*'+e(e &-a& a))u6'(arue(+o &-a& &-e ru'( '( #+a. +e OZa&e ') )&' a%%'abe, BR a'e+ &o o6%y/'&- &-e +o&r'(eV) re@u')'&e) beau)e &-e +ou6e(&) -ere'( re6a'(e+ )'6%y%ar& o &-e BR reor+) a(+ /ere (o& +uy '(or%ora&e+ '( &-e our& reor+) &-a&&-e BR a'e+ &o o()'+er &-a& a&-ou- &-e a&ua %ay6e(&) 6a+e &o &-e E)&a&ere+'&or) /ere o/er &-a( &-e'r re)%e&'*e a'6), )u- /ere o6%ro6')earee6e(&) rea-e+ o( a&er &-e E)&a&eV) 'ab''&y -a+ bee( )e&&e+ by &-e>'( o '&) e)&a&e &a8 re&ur( a(+ &-e '))ua(e o BR Cer&'>a&'o( No). 2052 a(+2053 a(+ &-a& &-e reo('( +a&e o &-e a'6) aa'()& &-e E)&a&e a(+ &-e)e&&e6e(& o &-e e)&a&e &a8 +ue )-ou+ be a& &-e &'6e &-e e)&a&e &a8 re&ur( /a)>e+ by &-e Du+''a a+6'(')&ra&or a(+ &-e '))ua(e o )a'+ BR Cer&'>a&'o() a(+(o& a& &-e &'6e &-e aore6e(&'o(e+ Co6%ro6')e Aree6e(&) /ere e(&ere+ '(&o/'&- &-e E)&a&eV) re+'&or).32

O( &-e o&-er -a(+, re)%o(+e(& ou(&er) &-a& &-e +ou6e(&), be'( %ar& o &-ereor+) o &-e a)e a(+ +uy '+e(&'>e+ '( a +uy reor+e+ &e)&'6o(y areo()'+ere+ e*'+e(e e*e( ' &-e )a6e /ere (o& or6ay oere+ &-a& &-e >'(o &-e e)&a&e &a8 re&ur( by &-e E)&a&e a(+ &-e '))ua(e o BR Cer&'>a&'o( No).2052 a(+ 2053 +'+ (o& +e%r'*e &-e BR o '&) au&-or'&y &o e8a6'(e &-e re&ur(a(+ a))e)) &-e e)&a&e &a8 a(+ &-a& &-e a&ua >(+'() o &-e C!A a) aTr6e+by &-e CA 6ay (o o(er be re*'e/e+ by &-') Cour& *'a a %e&'&'o( or re*'e/.33

!-e ))ue)

!-ere are &/o u&'6a&e '))ue) /-'- re@u're re)ou&'o( '( &-') a)e

F'r)&. I-e&-er or (o& &-e C!A a(+ &-e CA ra*ey erre+ '( ao/'( &-ea+6'))'o( o &-e %'ee) o e*'+e(e /-'- /ere (o& or6ay oere+ by &-e BRa(+

Seo(+. I-e&-er or (o& &-e CA erre+ '( aTr6'( &-e C!A '( &-e a&&erV)+e&er6'(a&'o( o &-e +e>'e(y e)&a&e &a8 '6%o)e+ aa'()& &-e E)&a&e.

!-e Cour&=) Ru'(

!-e Pe&'&'o( ') '6%re))e+ /'&- 6er'&.

U(+er Se&'o( < o RA 1125, &-e C!A ') a&eor'ay +e)r'be+ a) a our& oreor+. A) a)e) >e+ beore '& are ' &'a&e+ +e (o*o, %ar&y'&'a(&) )-a %ro*ee*ery 6'(u&e a)%e& o &-e'r a)e). (+ub'&aby, (o e*'+e(&'ary *aue a( be'*e( &-e %'ee) o e*'+e(e )ub6'&&e+ by &-e BR, a) &-e rue) o( +ou6e(&arye*'+e(e re@u're &-a& &-e)e +ou6e(&) 6u)& be or6ay oere+ beore &-eC!A.3 Per&'(e(& ') Se&'o( 3, Rue 132 o &-e Re*')e+ Rue) o( E*'+e(e /-'-rea+)

SEC. 3. Oer o e*'+e(e. W !-e our& )-a o()'+er (o e*'+e(e /-'- -a)(o& bee( or6ay oere+. !-e %ur%o)e or /-'- &-e e*'+e(e ') oere+ 6u)&be )%e'>e+.

!-e C!A a(+ &-e CA rey )oey o( &-e a)e o #+a. +e OZa&e, /-'- re'&era&e+&-') Cour&V) %re*'ou) ru'() '( Peo%e *. Na%a&a35 a(+ Peo%e *. Ma&e3? o( &-ea+6'))'o( a(+ o()'+era&'o( o e8-'b'&) /-'- /ere (o& or6ay oere+ +ur'(&-e &r'a. A&-ou- '( a o( '(e o a)e) 6a(y o /-'- /ere +e'+e+ a&er #+a.+e OZa&e, /e -e+ &-a& our&) a((o& o()'+er e*'+e(e /-'- -a) (o& bee(or6ay oere+,37 (e*er&-ee)), %e&'&'o(er a((o& *a'+y a))u6e &-a& &-e+o&r'(e a'+ +o/( '( #+a. +e OZa&e -a) area+y bee( aba(+o(e+. Ree(&y, '(Ra6o) *. "'o(,3< &-') Cour&, a%%y'( &-e )a'+ +o&r'(e, rue+ &-a& &-e &r'aour& Du+e &-ere'( o66'&&e+ (o error /-e( -e a+6'&&e+ a(+ o()'+ere+ &-ere)%o(+e(&)V e8-'b'&) '( &-e re)ou&'o( o &-e a)e, (o&/'&-)&a(+'( &-e a& &-a&&-e )a6e /ere (o& or6ay oere+. L'e/')e, '( Far Ea)& Ba( !ru)& Co6%a(y*. Co66'))'o(er o (&er(a Re*e(ue,3; &-e Cour& 6a+e reere(e &o )a'++o&r'(e '( re)o*'( &-e '))ue) &-ere'(. (+ub'&aby, &-e +o&r'(e a'+ +o/( '(#+a. "e OZa&e )&' )ub)')&) '( &-') Dur')+'&'o(. ( #+a. +e OZa&e, /e -e+ &-a&

Fro6 &-e oreo'( %ro*')'o(, '& ') ear &-a& or e*'+e(e &o be o()'+ere+, &-e)a6e 6u)& be or6ay oere+. Coroar'y, &-e 6ere a& &-a& a %ar&'uar+ou6e(& ') '+e(&'>e+ a(+ 6are+ a) a( e8-'b'& +oe) (o& 6ea( &-a& '& -a)area+y bee( oere+ a) %ar& o &-e e*'+e(e o a %ar&y. ( (&er%a'> !ra()'&,(. *. A*'e) 1


20/42

o%& &o or6ay oer -') e*'+e(e ' -e be'e*e) &-a& '& /' a+*a(e -') au)e or(o& &o +o )o a& a. ( &-e e*e(& -e -oo)e) &o +o &-e a&&er, &-e &r'a our& ') (o&au&-or'e+ by &-e Rue) &o o()'+er &-e )a6e.

o/e*er, '( Peo%e *. Na%a&a 17; SCRA 03 '&'( Peo%e *. Ma&e 103 SCRAe+ &-e)e %'ee)o e*'+e(e '( -') +'re& &e)&'6o(y.1 e /a) a)o )ubDe&e+ &o ro))e8a6'(a&'o( a(+ rero)) e8a6'(a&'o( by %e&'&'o(er.2 Bu& Aber&o=) aou(&a(+ &-e e8-a(e) be&/ee( Aber&o a(+ %e&'&'o(er +'+ (o& )uT'e(&y +e)r'be&-e o(&e(&) o &-e )a'+ %'ee) o e*'+e(e %re)e(&e+ by &-e BR. ( a&,%e&'&'o(er )ou-& &-a& &-e ea+ e8a6'(er, o(e Ma. A(abea A. Abuo, be)u66o(e+ &o &e)&'y, '(a)6u- a) Aber&o /a) '(o6%e&e(& &o a()/er@ue)&'o() rea&'*e &o &-e /or'( %a%er).3 !-e ea+ e8a6'(er (e*er &e)&'>e+.Moreo*er, /-'e Aber&oV) &e)&'6o(y '+e(&'y'( &-e BRV) e*'+e(e /a) +uyreor+e+, &-e BR +ou6e(&) &-e6)e*e) /ere (o& '(or%ora&e+ '( &-e reor+)o &-e a)e.

A o66o( a& &-rea+) &-rou- #+a. +e OZa&e a(+ Ra6o) &-a& +oe) (o& e8')&a& a '( &-e '()&a(& a)e. ( &-e aore6e(&'o(e+ a)e), &-e e8-'b'&) /ere6are+ a& &-e %re&r'a %roee+'() &o /arra(& &-e %ro(ou(e6e(& &-a& &-e)a6e /ere +uy '(or%ora&e+ '( &-e reor+) o &-e a)e. !-u), /e -e+ '(Ra6o)

( &-') a)e, /e >(+ a(+ )o rue &-a& &-e)e re@u're6e(&) -a*e bee( )a&')>e+.!-e e8-'b'&) '( @ue)&'o( /ere %re)e(&e+ a(+ 6are+ +ur'( &-e %re&r'a o &-ea)e &-u), &-ey -a*e bee( '(or%ora&e+ '(&o &-e reor+). Fur&-er, E%'+'o-'6)e e8%a'(e+ &-e o(&e(&) o &-e)e e8-'b'&) /-e( -e /a) '(&erroa&e+ byre)%o(+e(&)V ou()e...

8 8 8 8

Bu& /-a& ur&-er +eea&) %e&'&'o(erV) au)e o( &-') '))ue ') &-a& re)%o(+e(&)Ve8-'b'&) /ere 6are+ a(+ a+6'&&e+ +ur'( &-e %re&r'a )&ae a) )-o/( by &-ePre!r'a Or+er @uo&e+ ear'er.

I-'e &-e C!A ') (o& o*er(e+ )&r'&y by &e-('a rue) o e*'+e(e,5 a) rue)o %roe+ure are (o& e(+) '( &-e6)e*e) a(+ are %r'6ar'y '(&e(+e+ a) &oo) '(&-e a+6'(')&ra&'o( o Du)&'e, &-e %re)e(&a&'o( o &-e BRV) e*'+e(e ') (o& a6ere %roe+ura &e-('a'&y /-'- 6ay be +')rear+e+ o()'+er'( &-a& '& ')&-e o(y 6ea() by /-'- &-e C!A 6ay a)er&a'( a(+ *er'y &-e &ru&- o BRV)a'6) aa'()& &-e E)&a&e.? !-e BRV) a'ure &o or6ay oer &-e)e %'ee) oe*'+e(e, +e)%'&e C!AV) +'re&'*e), ') a&a &o '&) au)e.7 Su- a'ure ')ara*a&e+ by &-e a& &-a& (o& e*e( a )'(e rea)o( /a) a+*a(e+ by &-e BR&o Du)&'y )u- a&a o6'))'o(. !-'), /e &ae aa'()& &-e BR.

Per &-e reor+) o &-') a)e, &-e BR /a) +'re&e+ &o %re)e(& '&) e*'+e(e< '(&-e -ear'( o February 21, 1;;?, bu& BRV) ou()e a'e+ &o a%%ear.; !-e C!A+e('e+ %e&'&'o(erV) 6o&'o( &o o()'+er BRV) %re)e(&a&'o( o e*'+e(e a) /a'*e+,/'&- a /ar('( &o BR &-a& )u- %re)e(&a&'o( /ou+ be o()'+ere+ /a'*e+ 'BRV) e*'+e(e /ou+ (o& be %re)e(&e+ a& &-e (e8& -ear'(. Aa'(, '( &-e-ear'( o Mar- 20, 1;;?, BRV) ou()e a'e+ &o a%%ear.50 !-u), '( '&)Re)ou&'o(51 +a&e+ Mar- 21, 1;;?, &-e C!A o()'+ere+ &-e BR &o -a*e /a'*e+%re)e(&a&'o( o '&) e*'+e(e. ( &-e )a6e Re)ou&'o(, &-e %ar&'e) /ere +'re&e+&o >e &-e'r re)%e&'*e 6e6ora(+u6. Pe&'&'o(er o6%'e+ bu& BR a'e+ &o +o)o.52 ( a o &-e)e %roee+'(), BR /a) +uy (o&'>e+. e(e, '( &-') a)e, /eare o()&ra'(e+ &o a%%y our ru'( '( e'r) o Pe+ro Pa)a *. Paro-a53

A or6a oer ') (ee))ary beau)e Du+e) are 6a(+a&e+ &o re)& &-e'r >(+'()o a&) a(+ &-e'r Du+6e(& o(y a(+ )&r'&y u%o( &-e e*'+e(e oere+ by &-e%ar&'e) a& &-e &r'a. &) u(&'o( ') &o e(abe &-e &r'a Du+e &o (o/ &-e %ur%o)eor %ur%o)e) or /-'- &-e %ro%o(e(& ') %re)e(&'( &-e e*'+e(e. O( &-e o&-er-a(+, &-') ao/) o%%o)'( %ar&'e) &o e8a6'(e &-e e*'+e(e a(+ obDe& &o '&)a+6'))'b''&y. Moreo*er, '& a''&a&e) re*'e/ a) &-e a%%ea&e our& /' (o& bere@u're+ &o re*'e/ +ou6e(&) (o& %re*'ou)y )ru&'('e+ by &-e &r'a our&.

S&r'& a+-ere(e &o &-e )a'+ rue ') (o& a &r'*'a 6a&&er. !-e Cour& '( Co()&a(&'(o*. Cour& o A%%ea) rue+ &-a& &-e or6a oer o o(eV) e*'+e(e ') +ee6e+/a'*e+ a&er a''( &o )ub6'& '& /'&-'( a o()'+erabe %er'o+ o &'6e. &e8%a'(e+ &-a& &-e our& a((o& a+6'& a( oer o e*'+e(e 6a+e a&er a a%)eo &-ree 93: 6o(&-) beau)e &o +o )o /ou+ o(+o(e a( '(e8u)abe a8'&y '(o& (o(o6%'a(e /'&- a our& or+er /-'-, '( ee&, /ou+ e(ourae(ee+e)) +eay) a(+ +era' &-e )%ee+y a+6'(')&ra&'o( o Du)&'e.

A%%y'( &-e aore6e(&'o(e+ %r'('%e '( &-') a)e, /e >(+ &-a& &-e &r'a our&-a+ rea)o(abe rou(+ &o o()'+er &-a& %e&'&'o(er) -a+ /a'*e+ &-e'r r'-& &o6ae a or6a oer o +ou6e(&ary or obDe& e*'+e(e. "e)%'&e )e*erae8&e()'o() o &'6e &o 6ae &-e'r or6a oer, %e&'&'o(er) a'e+ &o o6%y /'&-&-e'r o66'&6e(& a(+ ao/e+ a6o)& >*e 6o(&-) &o a%)e beore >(ay)ub6'&&'( '&. Pe&'&'o(er)V a'ure &o o6%y /'&- &-e rue o( a+6'))'b''&y oe*'+e(e ') a(a&-e6a &o &-e eT'e(&, ee&'*e, a(+ e8%e+'&'ou) +')%e()a&'o( oDu)&'e.

a*'( +')%o)e+ o &-e oreo'( %roe+ura '))ue, /e %roee+ &o +')u)) &-e6er'&) o &-e a)e.


21/42

Or+'(ar'y, &-e C!AV) >(+'(), a) aTr6e+ by &-e CA, are e(&'&e+ &o &-e -'-e)&re)%e& a(+ /' (o& be +')&urbe+ o( a%%ea u(e)) '& ') )-o/( &-a& &-e o/erour&) o66'&&e+ ro)) error '( &-e a%%re'a&'o( o a&).5 ( &-') a)e,-o/e*er, /e >(+ &-e +e')'o( o &-e CA aTr6'( &-a& o &-e C!A &a'(&e+ /'&-%a%abe error.

& ') a+6'&&e+ &-a& &-e a'6) o &-e E)&a&eV) aore6e(&'o(e+ re+'&or) -a*ebee( o(+o(e+. A) a 6o+e o e8&'(u')-'( a( ob'a&'o(,55 o(+o(a&'o( orre6'))'o( o +eb&5? ') +e>(e+ a)

a( a& o 'bera'&y, by *'r&ue o /-'-, /'&-ou& ree'*'( a(y e@u'*ae(&, &-ere+'&or re(ou(e) &-e e(ore6e(& o &-e ob'a&'o(, /-'- ') e8&'(u')-e+ '('&) e(&'re&y or '( &-a& %ar& or a)%e& o &-e )a6e &o /-'- &-e re6'))'o( reer). &') a( e))e(&'a -ara&er')&' o re6'))'o( &-a& '& be ra&u'&ou), &-a& &-ere ') (oe@u'*ae(& ree'*e+ or &-e be(e>& '*e( o(e )u- e@u'*ae(& e8')&), &-e(a&ure o &-e a& -a(e). & 6ay beo6e +a&'o( '( %ay6e(& /-e( &-e re+'&orree'*e) a &-'( +'ere(& ro6 &-a& )&'%ua&e+ or (o*a&'o(, /-e( &-e obDe& or%r'('%a o(+'&'o() o &-e ob'a&'o( )-ou+ be -a(e+ or o6%ro6')e, /-e(&-e 6a&&er re(ou(e+ ') '( '&'a&'o( or +')%u&e a(+ '( e8-a(e o )o6eo(e))'o( /-'- &-e re+'&or ree'*e).57

#er'y, &-e )eo(+ '))ue '( &-') a)e '(*o*e) &-e o()&ru&'o( o Se&'o( 7;5< o&-e Na&'o(a (&er(a Re*e(ue Co+e5; 9!a8 Co+e: /-'- %ro*'+e) or &-eao/abe +e+u&'o() ro6 &-e ro)) e)&a&e o &-e +ee+e(&. !-e )%e'>@ue)&'o( ') /-e&-er &-e a&ua a'6) o &-e aore6e(&'o(e+ re+'&or) 6ay beuy ao/e+ a) +e+u&'o() ro6 &-e ro)) e)&a&e o Jo)e +e)%'&e &-e a& &-a&&-e )a'+ a'6) /ere re+ue+ or o(+o(e+ &-rou- o6%ro6')e aree6e(&)e(&ere+ '(&o by &-e E)&a&e /'&- '&) re+'&or).

Ca'6) aa'()& &-e e)&a&e, a) ao/abe +e+u&'o() ro6 &-e ro)) e)&a&eu(+er Se&'o( 7; o &-e !a8 Co+e, are ba)'ay a re%ro+u&'o( o &-e +e+u&'o()ao/e+ u(+er Se&'o( a&'o( o P-''%%'(e &a8 a/). P-''%%'(e &a8 a/) /ere,'( &ur(, ba)e+ o( &-e e+era &a8 a/) o &-e U('&e+ S&a&e). !-u), %ur)ua(& &oe)&ab')-e+ rue) o )&a&u&ory o()&ru&'o(, &-e +e')'o() o A6er'a( our&)o()&ru'( &-e e+era &a8 o+e are e(&'&e+ &o rea& /e'-& '( &-e '(&er%re&a&'o(o our o/( &a8 a/).?0

& ') (o&e/or&-y &-a& e*e( '( &-e U('&e+ S&a&e), &-ere ') )o6e +')%u&e a) &o/-e&-er &-e +e+u&'be a6ou(& or a a'6 aa'()& &-e e)&a&e ') >8e+ a) o &-e+ee+e(&V) +ea&- /-'- ') &-e e(era rue, or &-e )a6e )-ou+ be a+Du)&e+ &oree& %o)&+ea&- +e*eo%6e(&), )u- a) /-ere a )e&&e6e(& be&/ee( &-e%ar&'e) re)u&) '( &-e re+u&'o( o &-e a6ou(& a&uay %a'+.?1 O( o(e -a(+, &-eU.S. our& rue+ &-a& &-e a%%ro%r'a&e +e+u&'o( ') &-e *aue &-a& &-e a'6 -a+a& &-e +a&e o &-e +ee+e(&V) +ea&-.?2 A)o, a) -e+ '( Pro%)&ra *. U.S., ?3/-ere a 'e( a'6e+ aa'()& &-e e)&a&e /a) er&a'( a(+ e(oreabe o( &-e+a&e o &-e +ee+e(&V) +ea&-, &-e a& &-a& &-e a'6a(& )ub)e@ue(&y )e&&e+

or e))er a6ou(& +'+ (o& %reu+e &-e e)&a&e ro6 +e+u&'( &-e e(&'re a6ou(&o &-e a'6 or e)&a&e &a8 %ur%o)e). !-e)e %ro(ou(e6e(&) e))e(&'ay o(>r6&-e e(era %r'('%e &-a& %o)&+ea&- +e*eo%6e(&) are (o& 6a&er'a '(+e&er6'('( &-e a6ou(& o &-e +e+u&'o(.

O( &-e o&-er -a(+, &-e (&er(a Re*e(ue Ser*'e 9Ser*'e: o%'(e) &-a& %o)&+ea&- )e&&e6e(& )-ou+ be &ae( '(&o o()'+era&'o( a(+ &-e a'6 )-ou+ beao/e+ a) a +e+u&'o( o(y &o &-e e8&e(& o &-e a6ou(& a&uay %a'+.?Reo(''( &-e +')%u&e, &-e Ser*'e reea)e+ Pro%o)e+ Reua&'o() '( 20076a(+a&'( &-a& &-e +e+u&'o( /ou+ be '6'&e+ &o &-e a&ua a6ou(& %a'+.?5

( a((ou('( '&) aree6e(& /'&- Pro%)&ra,?? &-e U.S. 5&- C'ru'& Cour& oA%%ea) -e+

Ie are %er)ua+e+ &-a& &-e N'(&- C'ru'&V) +e')'o(...'( Pro%)&ra orre&y a%%y&-e &-aa !ru)& +a&eo+ea&- *aua&'o( %r'('%e &o e(oreabe a'6) aa'()&&-e e)&a&e. A) /e '(&er%re& &-aa !ru)&, /-e( &-e Su%re6e Cour& a((ou(e+&-e +a&eo+ea&- *aua&'o( %r'('%e, '& /a) 6a'( a Du+6e(& abou& &-e(a&ure o &-e e+era e)&a&e &a8 )%e'>ay, &-a& '& ') a &a8 '6%o)e+ o( &-e a&o &ra()err'( %ro%er&y by /' or '(&e)&ay a(+, beau)e &-e a& o( /-'- &-e&a8 ') e*'e+ our) a& a +')re&e &'6e, '.e., &-e '()&a(e o +ea&-, &-e (e& *aueo &-e %ro%er&y &ra()erre+ )-ou+ be a)er&a'(e+, a) (eary a) %o))'be, a) o&-a& &'6e. !-') a(ay)') )u%%or&) broa+ a%%'a&'o( o &-e +a&eo+ea&-*aua&'o( rue.?7

Ie e8%re)) our aree6e(& /'&- &-e +a&eo+ea&- *aua&'o( rue, 6a+e%ur)ua(& &o &-e ru'( o &-e U.S. Su%re6e Cour& '( &-aa !ru)& Co. *. U('&e+S&a&e).?< F'r)&. !-ere ') (o a/, (or +o /e +')er( a(y e')a&'*e '(&e(& '( our&a8 a/), /-'- +')rear+) &-e +a&eo+ea&- *aua&'o( %r'('%e a(+ %ar&'uary%ro*'+e) &-a& %o)&+ea&- +e*eo%6e(&) 6u)& be o()'+ere+ '( +e&er6'('( &-e(e& *aue o &-e e)&a&e. & bear) e6%-a)') &-a& &a8 bur+e() are (o& &o be'6%o)e+, (or %re)u6e+ &o be '6%o)e+, beyo(+ /-a& &-e )&a&u&e e8%re))y a(+eary '6%or&), &a8 )&a&u&e) be'( o()&rue+ )&r'&'))'6' Dur') aa'()& &-eo*er(6e(&.?; A(y +oub& o( /-e&-er a %er)o(, ar&'e or a&'*'&y ') &a8abe ')e(eray re)o*e+ aa'()& &a8a&'o(.70 Seo(+. Su- o()&ru&'o( >(+)ree*a(e a(+ o()')&e(y '( our Rue) o( S%e'a Proee+'() /-ere'( &-e&er6 a'6) re@u're+ &o be %re)e(&e+ aa'()& a +ee+e(&V) e)&a&e ') e(erayo()&rue+ &o 6ea( +eb&) or +e6a(+) o a %eu('ary (a&ure /-'- ou+ -a*ebee( e(ore+ aa'()& &-e +eea)e+ '( -') ' e&'6e, or 'ab''&y o(&ra&e+ by &-e+eea)e+ beore -') +ea&-.71 !-ereore, &-e a'6) e8')&'( a& &-e &'6e o+ea&- are )'('>a(& &o, a(+ )-ou+ be 6a+e &-e ba)') o, &-e +e&er6'(a&'o( oao/abe +e+u&'o().

IEREFORE, &-e '()&a(& Pe&'&'o( ') GRAN!E". Aor+'(y, &-e a))a'e+"e')'o( +a&e+ A%r' 30, 1;;; a(+ &-e Re)ou&'o( +a&e+ No*e6ber 3, 1;;; o&-e Cour& o A%%ea) '( CAG.R. S.P. No. ?;7 are RE#ERSE" a(+ SE! AS"E.!-e Bureau o (&er(a Re*e(ueV) +e>'e(y e)&a&e &a8 a))e))6e(& aa'()& &-eE)&a&e o Jo)e P. Fer(a(+e ') -ereby NULLFE". No o)&).


22/42

SO OR"ERE".


23/42

G.R. No. L13250 O&ober 2;, 1;71

!E COLLEC!OR OF N!ERNAL RE#ENUE, %e&'&'o(er,*).AN!ONO CAMPOS RUE"A, re)%o(+e(&..

A))')&a(& So''&or Ge(era Jo)e P. AeDa(+ro a(+ S%e'a A&&or(ey Jo)e G. Aur'(,9O.S.G.: or %e&'&'o(er.

Ra6're a(+ Or&'a) or re)%o(+e(&.

FERNAN"O, J.

!-e ba)' '))ue %o)e+ by %e&'&'o(er Coe&or o (&er(a Re*e(ue '( &-') a%%earo6 a +e')'o( o &-e Cour& o !a8 A%%ea) a) &o /-e&-er or (o& &-e re@u')'&e)o )&a&e-oo+, or a& ea)& )o 6u- &-ereo a) 6ay be (ee))ary or &-ea@u')'&'o( o a( '(&er(a&'o(a %er)o(a'&y, 6u)& be )a&')>e+ or a ore'(ou(&ry &o a /'&-'( &-e e8e6%&'o( o Se&'o( 122 o &-e Na&'o(a (&er(aRe*e(ue Co+e 1 ') (o/ r'%e or a+Du+'a&'o(. !-e Cour& o !a8 A%%ea)a()/ere+ &-e @ue)&'o( '( &-e (ea&'*e, a(+ &-u) re*er)e+ &-e a&'o( &ae( by%e&'&'o(er Coe&or, /-o /ou+ -o+ re)%o(+e(& A(&o('o Ca6%o) Rue+a, a)a+6'(')&ra&or o &-e e)&a&e o &-e a&e E)&rea Sor'a(o #+a. +e Cer+e'ra, 'abe

or &-e )u6 o P1?1,'e(y e)&a&e a(+ '(-er'&a(e &a8e) or &-e&ra()er o '(&a('be %er)o(a %ro%er&'e) '( &-e P-''%%'(e), &-e +eea)e+, aS%a(')- (a&'o(a -a*'( bee( a re)'+e(& o !a('er, Moroo ro6 1;31 u% &o&-e &'6e o -er +ea&- '( 1;55. ( a( ear'er re)ou&'o( %ro6ua&e+ May 30,1;?2, &-') Cour& o( &-e a))u6%&'o( &-a& &-e (ee+ or re)o*'( &-e %r'('%a@ue)&'o( /ou+ be ob*'a&e+, reerre+ &-e 6a&&er ba &o &-e Cour& o !a8A%%ea) &o +e&er6'(e /-e&-er &-e aee+ a/ o !a('er +'+ ra(& &-ere'%roa &a8 e8e6%&'o( re@u're+ by &-e aore)a'+ Se&'o( 122. !-e( a6e a(or+er ro6 &-e Cour& o !a8 A%%ea) )ub6'&&'( o%'e) o e')a&'o( o !a('er&-a& /ou+ 6a('e)& &-a& &-e ee6e(& o re'%ro'&y /a) (o& a'(. & /a) (o&u(&' Juy 2;, 1;?; &-a& &-e a)e /a) +ee6e+ )ub6'&&e+ or +e')'o(. I-e( &-e%e&'&'o( or re*'e/ /a) >e+ o( Ja(uary 2, 1;5


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@ue)&'o(, &-') Cour&, o( May 30, 1;?2, re)o*e &o '(@u're ur&-er '(&o &-e@ue)&'o( o re'%ro'&y a(+ )e(& ba &-e a)e &o &-e Cour& o !a8 A%%ea) or&-e 6o&'o( o e*'+e(e &-ereo(. !-e +')%o)'&'*e %or&'o( o )u- re)ou&'o( rea+)a) oo/) I-'e )e&'o( 122 o &-e P-''%%'(e !a8 Co+e aore@uo&e+ )%ea) oV'(&a('be %er)o(a %ro%er&yV '( bo&- )ub+'*')'o() 9a: a(+ 9b: &-e aee+ a/)o !a('er reer &o Vb'e(e) 6uebe) )'&ua+o) e( !a(erV, Vb'e(e) 6uebe)ra+'a(&e) e( !a(erV, V6o*abe)V a(+ V6o*abe %ro%er&yV. ( or+er &-a& &-')Cour& 6ay be abe &o +e&er6'(e /-e&-er &-e aee+ a/) o !a('er ra(& &-ere'%roa &a8 e8e6%&'o() re@u're+ by Se&'o( 122 o &-e !a8 Co+e, a(+ /'&-ou&,or &-e &'6e be'(, o'( '(&o &-e 6er'&) o &-e '))ue) ra')e+ by &-e %e&'&'o(era%%ea(&, &-e a)e ') re6a(+e+ &o &-e Cour& o !a8 A%%ea) or &-e ree%&'o(o e*'+e(e or %roo o( /-e&-er or (o& &-e /or+) \b'e(e) 6uebe)V, V6o*abe)Va(+ V6o*abe %ro%er&'e) a) u)e+ '( &-e !a('er a/), '(u+e or e6braeV'(&a('be %er)o( %ro%er&yV, a) u)e+ '( &-e !a8 Co+e. ? ( '(e /'&- &-e abo*ere)ou&'o(, &-e Cour& o !a8 A%%ea) a+6'&&e+ e*'+e(e )ub6'&&e+ by &-ea+6'(')&ra&or %e&'&'o(er A(&o('o Ca6%o) Rue+a, o()')&'( o e8-'b'&) o a/) o!a('er &o &-e ee& &-a& &-e &ra()er) by rea)o( o +ea&- o 6o*abe%ro%er&'e), or%orea or '(or%orea, '(u+'( ur('&ure a(+ %er)o(a ee&) a)/e a) o )eur'&'e), bo(+), )-are), ..., /ere (o& )ubDe&, o( &-a& +a&e a(+ '()a'+ o(e, &o &-e %ay6e(& o a(y +ea&- &a8, /-a&e*er 6'-& -a*e bee( &-e(a&'o(a'&y o &-e +eea)e+ or -') -e'r) a(+ ea&ee). & /a) ur&-er (o&e+ '( a(or+er o )u- Cour& reerr'( &-e 6a&&er ba &o u) &-a& )u- /ere +uya+6'&&e+ '( e*'+e(e +ur'( &-e -ear'( o &-e a)e o( Se%&e6ber ;, 1;?3.Re)%o(+e(& %re)e(&e+ (o e*'+e(e. 7

!-e o(&ro'( ea %ro*')'o( a) (o&e+ ') a %ro*')o '( Se&'o( 122 o &-eNa&'o(a (&er(a Re*e(ue Co+e. & rea+) &-u) !-a& (o &a8 )-a be oe&e+u(+er &-') !'&e '( re)%e& o '(&a('be %er)o(a %ro%er&y 9a: ' &-e +ee+e(& a&&-e &'6e o -') +ea&- /a) a re)'+e(& o a ore'( ou(&ry /-'- a& &-e &'6e o-') +ea&- +'+ (o& '6%o)e a &ra()er &a8 or +ea&- &a8 o a(y -ara&er '( re)%e&o '(&a('be %er)o( %ro%er&y o &-e P-''%%'(e) (o& re)'+'( '( &-a& ore'(ou(&ry, or 9b: ' &-e a/) o &-e ore'( ou(&ry o /-'- &-e +ee+e(& /a) are)'+e(& a& &-e &'6e o -') +ea&- ao/ a )'6'ar e8e6%&'o( ro6 &ra()er &a8e)or +ea&- &a8e) o e*ery -ara&er '( re)%e& o '(&a('be %er)o(a %ro%er&yo/(e+ by '&'e() o &-e P-' '%%'(e) (o& re)'+'( '( &-a& ore'( ou(&ry. < !-eo(y ob)&ae &-ereore &o a +e>('&'*e ru'( ') /-e&-er or (o& a) *'orou)y'()')&e+ u%o( by %e&'&'o(er &-e a@u')'&'o( o '(&er(a %er)o(a'&y ') a o(+'&'o()'(e @ua (o( &o !a('er be'( o()'+ere+ a ore'( ou(&ry. "eere(e &o &-e"e Lara ru'(, a) /a) 6a+e ear '( &-e o%e('( %arara%- o &-') o%'('o(,a) or a( aTr6a(e o &-e +e')'o( o &-e Cour& o !a8 A%%ea).

& +oe) (o& a+6'& o +oub& &-a& ' a ore'( ou(&ry ') &o be '+e(&'>e+ /'&- a)&a&e, '& ') re@u're+ '( '(e /'&- Pou(+V) or6ua&'o( &-a& '& be a %o'&'ayora('e+ )o*ere'( o66u('&y '(+e%e(+e(& o ou&)'+e o(&ro bou(+ by%e(a&'e) o (a&'o(-oo+, eay )u%re6e /'&-'( '&) &err'&ory, a&'( &-rou- ao*er(6e(& u(&'o('( u(+er a re'6e oa/. ; & ') &-u) a )o*ere'( %er)o( /'&- &-e %eo%e o6%o)'( '& *'e/e+ a) a(ora('e+ or%ora&e )o'e&y u(+er a o*er(6e(& /'&- &-e ea o6%e&e(e &oe8a& obe+'e(e &o '&) o66a(+). 10 & -a) bee( reerre+ &o a) a bo+y%o'&'

ora('e+ by o66o( o()e(& or 6u&ua +ee()e a(+ 6u&ua )ae&y a(+ &o%ro6o&e &-e e(era /eare. 11 Corre&y -a) '& bee( +e)r'be+ by E)6e'( a)&-e Dur'+'a %er)o('>a&'o( o &-e (a&'o(. 12 !-') ') &o *'e/ '& '( &-e '-& o '&)-')&or'a +e*eo%6e(&. !-e )&re)) ') o( '&) be'( a (a&'o(, '&) %eo%e ou%y'(a +e>('&e &err'&ory, %o'&'ay ora('e+, e8er')'( by 6ea() o '&) o*er(6e(&'&) )o*ere'( /' o*er &-e '(+'*'+ua) /'&-'( '& a(+ 6a'(&a'('( '&) )e%ara&e'(&er(a&'o(a %er)o(a'&y. La)' ou+ )%ea o '& &-e( a) a &err'&or'a )o'e&y+'*'+e+ '(&o o*er(6e(& a(+ )ubDe&), a'6'( /'&-'( ' &) ao&&e+ area a)u%re6ay o*er a o&-er '()&'&u&'o(). 13 M*er )'6'ary /ou+ %o'(& &o &-e%o/er e(&ru)&e+ &o '&) o*er(6e(& &o 6a'(&a'( /'&-'( '&) &err'&ory &-e o(+'&'o()o a ea or+er a(+ &o e(&er '(&o '(&er(a&'o(a rea&'o(). 1 I'&- &-e a&&erre@u')'&e )a&')>e+, '(&er(a&'o(a a/ +o (o& e8a& '(+e%e(+e(e a) a o(+'&'o(o )&a&e-oo+. So y+e +'+ o%'(e. 15

E*e( o( &-e a))u6%&'o( &-e( &-a& !a('er ') bere& o '(&er(a&'o(a %er)o(a'&y,%e&'&'o(er -a) (o& )ue))uy 6a+e ou& a a)e. & bear) re%ea&'( &-a& our+ay) a&er &-e >'( o &-') %e&'&'o( o( Ja(uary ?, 1;5< '( Coe&or o (&er(aRe*e(ue *. "e Lara, 1? '& /a) )%e'>ay -e+ by u) Co()'+er'( &-e S&a&e oCa'or('a a) a ore'( ou(&ry '( rea&'o( &o )e&'o( 122 o our !a8 Co+e /ebe'e*e a(+ -o+, a) +'+ &-e !a8 Cour&, &-a& &-e A(''ary A+6'(')&ra&or ')e(&'&e+ &-e e8e6%&'o( ro6 &-e '(-er'&a(e &a8 o( &-e '(&a('be %er)o(a%ro%er&y ou(+ '( &-e P-''%%'(e). 17 !-ere a( be (o +oub& &-a& Ca'or('a a) a)&a&e '( &-e A6er'a( U('o( /a) '( &-e aee+ re@u')'&e o '(&er(a&'o(a%er)o(a'&y. No(e&-ee)), '& /a) -e+ &o be a ore'( ou(&ry /'&-'( &-e 6ea('(o Se&'o( 122 o &-e Na&'o(a (&er(a Re*e(ue Co+e. 1(ay a%%ra')e+ a&&-e'r *aue) )'8 6o(&-) a&er &-e +ea&- o S&e*e()o(. Pre'6'(ary re&ur( /a)6a+e by &-e a('ary a+6'(')&ra&or '( or+er &o )eure &-e /a'*er o &-eCoe&or o (&er(a Re*e(ue o( &-e '(-er'&a(e &a8 +ue o( &-e 210,000 )-are)o )&o '( &-e M'(+a(ao Mo&-er Lo+e M'(e) (. /-'- &-e e)&a&e &-e( +e)'re+&o +')%o)e '( &-e U('&e+ S&a&e). A&'( u%o( )a'+ re&ur(, &-e Coe&or o (&er(aRe*e(ue ae%&e+ &-e *aua&'o( o &-e %er)o(a %ro%er&'e) +eare+ &-ere'(, bu&'(rea)e+ &-e a%%ra')a o &-e &/o %are) o a(+ oa&e+ '( Bau'o C'&y by>8'( &-e'r a'r 6are& *aue '( &-e a6ou(& o P52.200.00, '()&ea+ oP3,500.00. A&er ao/'( &-e +e+u&'o() a'6e+ by &-e a('arya+6'(')&ra&or or u(era e8%e()e) '( &-e a6ou(& o P2,000.00 a(+ or Du+''aa(+ a+6'(')&ra&'o( e8%e()e) '( &-e )u6 o P5,500.00, &-e Coe&or a))e))e+&-e )&a&e &-e a6ou(& o P5,17.;< or e)&a&e &a8 a(+ P10,e+ '( a6e(+e+ e)&a&ea(+ '(-er'&a(e &a8 re&ur( '( %ur)ua(e -') re)er*a&'o( 6a+e a& &-e &'6e o>'( o &-e %re'6'(ary re&ur( a(+ or &-e %ur%o)e o a*a''( o &-e r'-&ra(&e+ by )e&'o( ;1 o &-e Na&'o(a (&er(a Re*e(ue Co+e.

( &-') a6e(+e+ re&ur( &-e *aua&'o( o &-e 210,000 )-are) o )&o '( &-eM'(+a(ao Mo&-er Lo+e M'(e), (. /a) re+ue+ ro6 0.3< %er )-are, a)or''(ay +eare+, &o P0.20 %er )-are, or ro6 a &o&a *aua&'o( o P7;,


30/42

Ju+''a E8%e()e)

9a: A+6'(')&ra&orV) Fee

P1,20.3

9b: A&&or(eyV) Fee

?.000.00

9: Ju+''a a(+ A+6'(')&ra&'o( e8%e()e) a) o Auu)& ;, 1;52

1,00.05


31/42

9: I-e&-er or (o& &-e rea e)&a&e %ro%er&'e) o &-e +ee+e(& oa&e+ '( Bau'oC'&y a(+ &-e 210,000 )-are) o )&o '( &-e M'(+a(ao Mo&-er Lo+e M'(e), (.,/ere orre&y a%%ra')e+ by &-e o/er our&

95: I-e&-er or (o& &-e e)&a&e ') e(&'&e+ &o &-e oo/'( +e+u&'o() P


32/42

!o %ro*e &-e %er&'(e(& Ca'or('a a/, A&&or(ey A')o( G'bb), ou()e or -ere'(re)%o(+e(&), &e)&'>e+ &-a& a) a( a&'*e 6e6ber o &-e Ca'or('a Bar )'(e1;31, -e ') a6''ar /'&- &-e re*e(ue a(+ &a8a&'o( a/) o &-e S&a&e oCa'or('a. I-e( a)e+ by &-e o/er our& &o )&a&e &-e %er&'(e(& Ca'or('a a/a) rear+) e8e6%&'o( o '(&a('be %er)o(a %ro%er&'e), &-e /'&(e)) '&e+ ar&'e, )e&'o( 13


33/42

e8e6%&'( &-e e)&a&e o &-e +eea)e+ uo . M'er ro6 %ay6e(& o &-e'(-er'&a(e &a8 '6%o)e+ by &-e Coe&or o (&er(a Re*e(ue. & /' be (o&e+,-o/e*er, &-a& &-e '))ue o re'%ro'&y be&/ee( &-e %er&'(e(& %ro*')'o() o our&a8 a/ a(+ &-a& o &-e S&a&e o Ca'or('a /a) (o& &-ere )@uarey ra')e+, a(+&-e ru'( &-ere'( a((o& o(&ro &-e +e&er6'(a&'o( o &-e a)e a& bar. Be &-a&a) '& 6ay, /e (o/ +eare &-a& '( *'e/ o &-e e8%re)) %ro*')'o() o bo&- &-eP-''%%'(e a(+ Ca'or('a a/) &-a& &-e e8e6%&'o( /ou+ a%%y o(y ' &-e a/ o&-e o&-er ra(&) a( e8e6%&'o( ro6 eay, )ue))'o(, or +ea&- &a8e) o e*ery-ara&er, &-ere ou+ (o& be %ar&'a re'%ro'&y. & /ou+ -a*e &o be &o&a or(o(e a& a.

I'&- re)%e& &o &-e @ue)&'o( o +e+u&'o( or re+u&'o( '( &-e a6ou(& oP,000.00 ba)e+ o( &-e U.S. Fe+era E)&a&e !a8 La/ /-'- ') a)o be'( a'6e+by re)%o(+e(&), /e u%-o+ a(+ a+-ere &o our ru'( '( &-e Lara a)e 9)u%ra:&-a& &-e a6ou(& o Y2,000.00 ao/e+ u(+er &-e Fe+era E)&a&e !a8 La/ ') '( &-e(a&ure o a +e+u&'o( a(+ (o& o a( e8e6%&'o( rear+'( /-'- re'%ro'&ya((o& be a'6e+ u(+er &-e %ro*')'o( o Se&'o( 122 o our Na&'o(a (&er(aRe*e(ue Co+e. Nor ') re'%ro'&y au&-or'e+ u(+er &-e Fe+era La/. .

O( &-e '))ue o &-e orre&(e)) o &-e a%%ra')a o &-e &/o %are) o a(+)'&ua&e+ '( Bau'o C'&y, '& ') o(&e(+e+ &-a& &-e'r a))e))e+ *aue), a) a%%ear'('( &-e &a8 ro) ? 6o(&-) a&er &-e +ea&- o S&e*e()o(, ou-& &o -a*e bee(o()'+ere+ by %e&'&'o(er a) &-e'r a'r 6are& *aue, %ur)ua(& &o )e&'o( ;1 o&-e Na&'o(a (&er(a Re*e(ue Co+e. & )-ou+ be %o'(&e+ ou&, -o/e*er, &-a& '(aor+a(e /'&- )a'+ %ro*')o &-e %ro%er&'e) are re@u're+ &o be a%%ra')e+ a&

&-e'r a'r 6are& *aue a(+ &-e a))e))e+ *aue &-ereo )-a be o()'+ere+ a)&-e a'r 6are& *aue o(y /-e( e*'+e(e &o &-e o(&rary -a) (o& bee( )-o/(.A&er a re*'e/ o &-e reor+, /e are )a&')>e+ &-a& )u- e*'+e(e e8')&) &oDu)&'y &-e *aua&'o( 6a+e by %e&'&'o(er /-'- /a) )u)&a'(e+ by &-e &a8 our&,or a) &-e &a8 our& a%&y ob)er*e+

!-e &/o %are) o a(+ o(&a'('( 3?,2? )@uare 6e&er) /ere *aue+ by &-ea+6'(')&ra&or o &-e e)&a&e '( &-e E)&a&e a(+ (-er'&a(e &a8 re&ur() >e+ by-'6 a& P3,500.00 /-'- ') &-e a))e))e+ *aue o )a'+ %ro%er&'e). O( &-e o&-er-a(+, +ee(+a(& a%%ra')e+ &-e )a6e a& P52,200.00. & ') o o66o( (o/e+e,a(+ &-') Cour& a( &ae Du+''a (o&'e o '&, &-a& a))e))6e(&) or rea e)&a&e&a8a&'o( %ur%o)e) are *ery 6u- o/er &-a( &-e &rue a(+ a'r 6are& *aue o&-e %ro%er&'e) a& a '*e( &'6e a(+ %ae. ( a& o(e year a&er +ee+e(&V)+ea&- or '( 1;52 &-e )a'+ %ro%er&'e) /ere )o+ or a %r'e o P72,000.00 a(+

&-ere ') (o )-o/'( &-a& )%e'a or e8&raor+'(ary 'ru6)&a(e) au)e+ &-e)u++e( '(rea)e ro6 &-e %r'e o P3,500.00, ' /e /ere &o ae%& &-') *aue a)a a'r a(+ rea)o(abe o(e a) o 1;51. E*e( 6ore, &-e ou()e or %a'(&')-'6)e a+6'&&e+ '( o%e( our& &-a& -e /a) /''( &o %ur-a)e &-e )a'+%ro%er&'e) a& P2.00 %er )@uare 6e&er. ( &-e '-& o &-e)e a&) /e be'e*e a(+&-ereore -o+ &-a& &-e *aua&'o( o P52,200.00 o &-e rea e)&a&e '( Bau'o6a+e by +ee(+a(& ') a'r, rea)o(abe a(+ Du)&'>e+ '( &-e %re6')e). 9"e')'o(,%. 1;:.

( re)%e& &o &-e *aua&'o( o &-e 210,000 )-are) o )&o '( &-e M'(+a(aoMo&-er Lo+e M'(e), (., 9a +o6e)&' or%ora&'o(:, re)%o(+e(&) o(&e(+ &-a&&-e'r *aue )-ou+ be >8e+ o( &-e ba)') o &-e 6are& @uo&a&'o( ob&a'('( a& &-eSa( Fra(')o 9Ca'or('a: S&o E8-a(e, o( &-e &-eory &-a& &-e er&'>a&e) o)&o) /ere &-e( -e+ '( &-a& %ae a(+ re')&ere+ /'&- &-e )a'+ )&oe8-a(e. Ie a((o& aree /'&- re)%o(+e(&)V aru6e(&. !-e )'&u) o &-e)-are) o )&o, or %ur%o)e) o &a8a&'o(, be'( oa&e+ -ere '( &-e P-''%%'(e),a) re)%o(+e(&) &-e6)e*e) o(e+e a(+ o()'+er'( &-a& &-ey are )ou-& &o be&a8e+ '( &-') Dur')+'&'o(, o()')&e(& /'&- &-e e8er')e o our o*er(6e(&V)&a8'( au&-or'&y, &-e'r a'r 6are& *aue )-ou+ be &a8e+ o( &-e ba)') o &-e%r'e %re*a''( '( our ou(&ry.

U%o( &-e o&-er -a(+, /e >(+ 6er'& '( re)%o(+e(&)V o&-er o(&e(&'o( &-a& &-e)a'+ )-are) o )&o o66a(+e+ a e))er *aue a& &-e Ma('a S&o E8-a(e)'8 6o(&-) a&er &-e +ea&- o S&e*e()o(. !-rou- A&&y. A')o( G'bb),re)%o(+e(&) -a*e )-o/( &-a& a& &-a& &'6e a )-are o )a'+ )&o /a) b'+ or a&o(y P.325 9%. 103, &.).(.:. S'('>a(&y, &-e &e)&'6o(y o A&&y. G'bb) '( &-')re)%e& -a) (e*er bee( @ue)&'o(e+ (or reu&e+ by %e&'&'o(er e'&-er beore &-')our& or '( &-e our& beo/. ( &-e ab)e(e o e*'+e(e &o &-e o(&rary, /e are,&-ereore, o()&ra'(e+ &o re*er)e &-e !a8 Cour& o( &-') %o'(& a(+ &o -o+ &-a&&-e *aue o a )-are '( &-e )a'+ 6'('( o6%a(y o( Auu)& 22, 1;51 '( &-eP-''%%'(e 6are& /a) P.325 a) a'6e+ by re)%o(+e(&)..

& )-ou+ be (o&e+ &-a& &-e %e&'&'o(er a(+ &-e !a8 Cour& *aue+ ea- )-are o)&o o P.3< o( &-e ba)') o &-e +eara&'o( 6a+e by &-e e)&a&e '( '&)

%re'6'(ary re&ur(. Pa&e(&y, &-') )-ou+ (o& -a*e bee( &-e a)e, '( *'e/ o &-ea& &-a& &-e a('ary a+6'(')&ra&or -a+ re)er*e+ a(+ a*a'e+ o -') ea r'-&&o -a*e &-e %ro%er&'e) o &-e e)&a&e +eare+ a& &-e'r a'r 6are& *aue a) o )'86o(&-) ro6 &-e &'6e &-e +ee+e(& +'e+..

O( &-e >&- '))ue, /e )-a o()'+er &-e *ar'ou) +e+u&'o(), ro6 &-e ao/a(eor +')ao/a(e o /-'- by &-e !a8 Cour&, bo&- %e&'&'o(er a(+ re)%o(+e(&)-a*e a%%eae+..

Pe&'&'o(er, '( &-') rear+, o(&e(+) &-a& (o e*'+e(e o reor+ e8')&) &o )u%%or&&-e ao/a(e o &-e )u6 o P


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!o&a "e+u&'o()

Pe+ &-a& &-o)e e8%e()e) /ere a&uay '(urre+. U(+er &-e 'ru6)&a(e),/e )ee (o rou(+ &o re*er)e &-') >(+'( o a& /-'-, u(+er Re%ub' A& oCa'or('a Na&'o(a A))o'a&'o(, /-'- '& /ou+ a%%ear, &-a& /-'e )&' '*'(,Ia&er G. S&e*e()o( ob&a'(e+ /e are (o& '('(e+ &o %a)) u%o( &-e a'6 ore)%o(+e(&) '( re)%e& &o &-e a++'&'o(a a6ou(& o P


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9+: M')ea(eou) %ro*')'o() W 91: No +e+u&'o() )-a be ao/e+ '( &-e a)e oa (o(re)'+e(& (o& a '&'e( o &-e P-''%%'(e) u(e)) &-e e8eu&or, a+6'(')&ra&oror a(yo(e o &-e -e'r), a) &-e a)e 6ay be, '(u+e) '( &-e re&ur( re@u're+ &o be>e+ u(+er )e&'o( ('(e&y&-ree &-e *aue a& &-e &'6e o -') +ea&- o &-a& %ar& o&-e ro)) e)&a&e o &-e (o(re)'+e(& (o& )'&ua&e+ '( &-e P-''%%'(e).

( &-e a)e a& bar, (o )u- )&a&e6e(& o &-e ro)) e)&a&e o &-e (o(re)'+e(&S&e*e()o( (o& )'&ua&e+ '( &-e P-''%%'(e) a%%ear) '( &-e &-ree re&ur() )ub6'&&e+&o &-e our& or &o &-e oTe o &-e %e&'&'o(er Coe&or o (&er(a Re*e(ue. !-e%ur%o)e o &-') re@u're6e(& ') &o e(abe &-e re*e(ue oTer &o +e&er6'(e -o/

6u- o &-e '(+eb&e+(e)) 6ay be ao/e+ &o be +e+u&e+, %ur)ua(& &o 9b:,(u6ber 91: o &-e )a6e )e&'o(


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G.R. No. L1012'( a(+6a'(&a'('( &-') )u'&, &e6%orar'y re)'+e) a& 57? Pa&o, Sa(&a Me)a, Ma('aa((o& )er*e a) ba)') or &-e %ur%o)e o +e&er6'('( &-e *e(ue or &-a& ') (o&&-e re)'+e(e o(&e6%a&e+ by &-e rue. &-a& /ere ao/e+, /e /ou+ rea&e a)'&ua&'o( /-ere a %er)o( 6ay -a*e -') re)'+e(e '( o(e %ro*'(e a(+, &o )u'&-') o(*e('e(e, or &o -ara)) &-e "ee(+a(&, 6ay br'( &-e a&'o( '( &-e our&o a(y o&-er %ro*'(e. !-a& a((o& be &-e '(&e(+6e(& o &-e rue.

(+ee+, re)'+e(e a) u)e+ '( )a'+ rue ') )y(o(y6ou) /'&- +o6''e. !-') ')

+e>(e a) &-e %er6a(e(& -o6e, &-e %ae &o /-'-, /-e(e*er ab)e(& orbu)'(e)) or %ea)ure, o(e '(&e(+) &o re&ur(, a(+ +e%e(+) o( a&) a(+'ru6)&a(e), '( &-e )e()e &-a& &-ey +')o)e '(&e(& 9?7 C.J., 12312:. !-') ')/-a& /e )a'+ '( &-e ree(& a)e o E*a(e')&a *). Sa(&o),


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G.R. No. L30( Jo*e( or %a'(&'a%%ea(&.OTe o &-e So''&orGe(era 'a+o or +ee(+a(&a%%ea(&.

LAUREL, J.

O( O&ober , 1;32, &-e %a'(&' Pabo Lore(o, '( -') a%a'&y a) &ru)&ee o &-ee)&a&e o !-o6a) a(ey, +eea)e+, brou-& &-') a&'o( '( &-e Cour& o F'r)&()&a(e o $a6boa(a aa'()& &-e +ee(+a(&, Jua( Po)a+a), Jr., &-e( &-eCoe&or o (&er(a Re*e(ue, or &-e reu(+ o &-e a6ou(& o P2,052.7, %a'+by &-e %a'(&' a) '(-er'&a(e &a8 o( &-e e)&a&e o &-e +eea)e+, a(+ or &-eoe&'o( o '(&er)& &-ereo( a& &-e ra&e o ? %er e(& %er a((u6, o6%u&e+ ro6Se%&e6ber 15, 1;32, &-e +a&e /-e( &-e aore)a'+ &a8 /a) %a'+ u(+er %ro&e)&.!-e +ee(+a(& )e& u% a ou(&era'6 or P1,1;1.27 aee+ &o be '(&ere)& +ueo( &-e &a8 '( @ue)&'o( a(+ /-'- /a) (o& '(u+e+ '( &-e or''(a a))e))6e(&.Fro6 &-e +e')'o( o &-e Cour& o F'r)& ()&a(e o $a6boa(a +')6'))'( bo&-&-e %a'(&'V) o6%a'(& a(+ &-e +ee(+a(&V) ou(&era'6, bo&- %ar&'e)a%%eae+ &o &-') our&.

& a%%ear) &-a& o( May 27, 1;22, o(e !-o6a) a(ey +'e+ '( $a6boa(a,$a6boa(a, ea*'( a /' 9E8-'b'& 5: a(+ o()'+erabe a6ou(& o rea a(+%er)o(a %ro%er&'e). O( Du(e 1, 1;22, %roee+'() or &-e %roba&e o -') /'a(+ &-e )e&&e6e(& a(+ +')&r'bu&'o( o -') e)&a&e /ere beu( '( &-e Cour& oF'r)& ()&a(e o $a6boa(a. !-e /' /a) a+6'&&e+ &am

Cases for I and II

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Transcript of Cases for I and II