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DISPOSITIVE:

WHEREFORE, the petition is GRANTED. The Decision dated
January 7, 2021 of the Cou11 of Appeals in CA-G.R. CR No. 39899
is REVERSED and SET ASIDE. Petitioner Conrado Fernando, Jr. is
ACQUITTED of the crime ofEstafa in Criminal Case No. Q-07-148522
as his guilt was not proven beyond reasonable doubt. The Branch 216,
Regional Trial Court, Quezon City is ORDERED to CANCEL the cash
bail bond and return the same to petitioner.

Let entry of judgment be issued immediately.

SO ORDERED.

SUBJECTS/DOCTRINES/DIGEST:

WHAT HAPPENED IN THIS CASE?

PETITIONER ONLY ACTED ON BEHALF OF THE COMPANY, AIRWARD. HE WAS JUST A MERE EMPLOYEE.. THUS, WHEN HE RECEIVED FROM THE COMPLAINANT THE AMOUNT OF PHP 37,400.00,
PETITIONER CANNOT BE FAULTED WHEN PRIVATE COMPLAINANT’S TRIP TO HONG KONG,
WHICH WAS ORIGINALLY BOOKED IN AIRWARD, DID NOT MATERIALIZE.

From Arevalo’s testimony, it can be concluded that Airward’s
promotional tour packages through the book and buy arrangement
with an IATA-member travel agency is an accepted practice among
travel agencies.

The RTC likewise erred when it failed to appreciate petitioner’s
defense that he was a mere employee of Airward. 52 The fact that petitioner
was indeed an employee of Airward was confirmed by Fernando, who was
a bookkeeper in Airward from 2004 to 2007. 53 Also, from the records,
Fernando was presented in court to prove that Airward is a legitimate
business entity owned by Melinda Estanislao. 54

Considering the foregoing, petitioner can be said to have only acted
for and on behalf of Airward when he transacted with private complainant
and when he received from the latter the amount of PHP 37,400.00. Thus,
petitioner cannot be faulted when private complainant’s trip to Hong Kong,
which was originally booked in Airward, did not materialize.

Likewise, petitioner’s attempt to reimburse private complainant
through his personal check cannot be taken against him . This fact is not
enough in establishing the guilt of petitioner for the crime of Estafa.

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DISPOSITIVE:

SUBJECTS/DOCTRINES/DIGEST:

THIS CASE TACKLES MULTIPLE SIGNIFICANT ISSUES. WE TACKLE THESE ISSUES ONE BY ONE.

LABOR CONTRACTING PER SE IS NOT ILLEGAL.

HOW TO PROVE SEASONAL OR FIXED TERM EMPLOYMENT.

WORKERS ENGAGED IN INSTALLATION, REPAIR AND MAINTENANCE SERVICES OF PLDT LINES NEED TO BE REGULARIZED.

ON PROJECT EMPLOYMENT. WHO HAS THE BURDEN OF PROOF.

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DISPOSITIVE:

SUBJECTS/DOCTRINES/DIGEST:

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DISPOSITIVE:

WHEREFORE, the Petition is PARTLY GRANTED. The
Decision dated July 23, 2020, and the Resolution dated November 26,
2020, of the Court of Appeals in CA-G.R. SP No. 162597 are
REVERSED and SET ASIDE insofar as they nullified the Order dated
August 2, 2019, the Resolution dated September 5, 2019, and the Writ of
Execution dated September 2, 2019, issued by the Construction Industry
Arbitration Commission in CIAC Case No. 27-2018.

The Order dated August 2, 2019, the Resolution dated September
5, 2019, and the Writ of Execution dated September 2, 2019 issued by the
Construction Industry Arbitration Commission in CIAC Case No. 27-
2018 are REINSTATED, but MODIFIED in that respondent Prudential
Guarantee and Assurance, Inc. shall be solidarily liable with Furacon
Builders, Inc. to petitioner Playinn, Inc. only to the extent of the
performance bond it issued in favor ofFuracon Builders, Inc.

SO ORDERED.

SUBJECTS/DOCTRINES/DIGEST:

PETITIONER CONTENDS THAT Prudential’s liapility under the surety bond
automatically arose from the moment when Furacon failed to .
the construction of the project and did not require an adjudication by the
CIAC
. NOT CORRECT. THE REASON WHY PETITIONER FILED THE CASE IS TO HAVE THEIR CLAIM AGAINST PRUDENTIAL ADJUDICATED.

Playinn is clutching at straws. The stated policy and objective of the
Revised CIAC Rules is to provide a fair and expeditious resolution of
disputes as an alternative to judicial proceedings. 119 In this regard, an
arbitration clause in a construction contract or a submission to arbitration
of a construction dispute shall be deemed an agreement to submit an
existing or future controversy to CIAC jurisdiction. 120 This is precisely
why Playinn filed a Request for Arbitration/Complaint121 against Furacon
and Prudential before the CIAC when its demands to the latter went
unheeded. Thus, to say that Prudential’s liapility under the surety bond
automatically arose from the moment when Furacon failed to complete
the construction of the project and did not require an adjudication by the
CIAC for it to attach goes against the very reason why it filed the
complaint in the first place.

IN THE DISPOSITIVE PORTION OF THE CIAC DECISION PRUDENTIAL IS LIABLE ONLY UNDER THE PERFORMANCE BOND. IN THE WRT OF EXECUTION PRUDENTIAL WAS MADE LIABLE FOR SURETY BOND AND PERFORMANCE BOND. THIS IS NOT CORRECT. THE WRIT MUST CONFORM TO THE DISPOSITIVE PORTION OF THE DECISION.

Corollarily, it 1s a settled general principle that
“a writ of execution must conform substantially to every essential
particular of the judgment promulgated. Execution not in harmony with
the judgment is bereft of validity. It must conform, more particularly, to
that ordained or decreed in the dispositive portion of the decision.” 122
Corollary thereto, the Court, in National Power Corp. v. Tarcelo, 123
explained that an order of execution is based on the disposition, and not
on the body of the decision. …………

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DISPOSITIVE:

SUBJECTS/DOCTRINES/DIGEST:

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DISPOSITIVE:

SUBJECTS/DOCTRINES/DIGEST:

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DISPOSITIVE:

SUBJECTS/DOCTRINES/DIGEST:

WHAT IS A CHECK?

…………………………………………………….

WHAT HAPPENED IN THIS CASE?

RIVERA HAS A CURRENT ACCOUNT. SHE OPENED A SAVINGS ACCOUNT WHICH SHALL AUTOMATICALLY TRANSFER MONEY TO HER CURRENT ACCOUNT. A CHECK ISSUED BY LK FISHING WAS PRESENTED FOR DEPOSIT AT THE SAVINGS ACCOUNT. PBCOM DEPOSITED IT. BUT WHEN IT RECEIVED A STOP PAYMENT ORDER FROM LK FISHING IT REVERTED BACK THE DEPOSITED AMOUNT IN THE SAVINGS ACCOUNT. THUS WHEN RIVER’S CHECK WAS PRESENTED TO HER CURRENT ACCOUNT THE CHECK WAS DISHONORED BECAUSE THE FUND IN THE SAVINGS ACCOUNT WHICH AUTOMATICALLY WOULD FUND THE CURRENT ACCOUNT WAS ALREADY REVERTED BACK TO THE ACCOUNT OF LK FISHING. RIVERA’S CHECK BOUNCED. COURT SAID BOTH LK FISHING AND PBCOM ARE JOINTLY LIABLE..

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DISPOSITIVE:

SUBJECTS/DOCTRINES/DIGEST:

NOTE: THE VICTIMS WERE NOT ARMED. MIGHT BE PROPER TO REVISIT THE DECISION.


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DISPOSITIVE:

WHEREFORE, the Court finds respondent Atty. James Bryan 0.
Agustin GUILTY of the offense of Unjustifiable Failure or Refusal to
Render an Accounting of the Funds or Properties of a Client under Section
34(n), Canon VI of the Code of Professional Responsibility and
Accountability. He is hereby SUSPENDED from the practice of law for
a period of fifteen (15) days, with a stern warning that a repetition of the
same or similar acts will be dealt with more severely.


The suspension from the practice of law shall take effect
immediately upon Atty. James Bryan 0. Agustin’s receipt of this
Decision. He is DIRECTED to immediately file a Manifestation to the
Court that his suspension has started, copy furnished all courts and quasijudicial
bodies where he has entered his appearance as counsel.
Let a copy of this Decision be furnished the Office of the Bar
Confidant, the Integrated Bar of the Philippines, and the Office of the


Court Administrator for circulation to all the courts.

SO ORDERED.

SUBJECTS/DOCTRINES/DIGEST:

WHAT HAPPENED IN THIS CASE?

Jurisprudence dictates that save for one’s retaining lien, lawyers
generally should not withhold the client’s funds and/or documents.19 For
a proper exercise of one’s retaining lien, the lawyer must establish the
following elements: “(l) lawyer-client relationship; (2) lawful possession
of the client’s funds, documents and papers; and (3) unsatisfied claim for
attorney’s fees. “20


After a careful review, the Court finds respondent’s exercise of his
retaining lien by withholding the return of complainant’s passport to be
‘improper in the case.

………………………………………………….

On this point, it is likewi9e interesting to note respondent’s
confusing statements: first, that cornplainant’s AEP and visa applications
were never processed due to the lack of funds for the tasks; and second,
that neither complainant nor the Ji\gency paid his legal fees for the
processing of _the applica~i?ns in th~ amount _of PHP 15,000.00. Indeed, if
respondent did not fac1htate the ! processmg of the AEP and visa
applications, then why is he demanding legal fees from complainant
and/or the Agency for it?

………………………………………………

In the case, the Court deems it proper to suspend respondent from
the practice of law for a period of only fifteen ( 15) days in view of the
following mitigating circumstances: (a) absence of bad faith or malice;
and (b) expression of remorse, considering that he already tun1ed over the
passport to the Jordanian Honorary Consulate General.


In closing, lawyers are reminded to avoid any controversy with a
client concerning fees for legal services and to resort to judicial action
solely to prevent imposition, injustice, or fraud. 27 In case of non-payment
of attorney’s fees, a lawyer may resort to the proper enforcement of the
attorney’s lien under Section 54, Canon III of the CPRA by filing a notice
of enforcement of attorney’s lien with the court, tribunal, or other
government agency of origin where the action or proceeding the lawyer
rendered service for is pending, without prejudice to other remedies under
the law or the Rules of Court.28

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DISPOSITIVE:

SUBJECTS/DOCTRINES:

IN THE THIRD CRIMINAL CASE THE CRIME WAS REDUCED TO ATTEMPTED MURDER BECAUSE THERE WAS NO PROOF PRESENTED TO SHOW SHOW THAT MARIDREF SUFFERED FATAL GUNSHOT WOUNDS.

IN THE INFORMATIONS TREACHERY WAS MENTIONED BUT THERE WERE NO FACTUAL AVERMENTS. HOWEVER ACCUSED FAILED TO TIMELY QUESTION SUCH DEFECT.

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DISPOSITIVE:

SUBJECTS/DOCTRINES/DIGEST:

WHAT HAPPENED IN THIS CASE?

PETITIONER WAS ACCUSED OF ROBBERY. HE WAS FOUND TO BE IN POSSESSION OF THE STOLEN THINGS. THE PRESUMPTION IS ONE WHO IS IN POSSESSION OF SUBJECT STOLEN THINGS IS THE PERPETRATOR. HE WAS NOT ABLE TO REBUT THIS PRESUMPTION.

THE THINGS STOLEN WERE RECOVERED. BUT RTC STILL AWARDED CIVIL INDEMNITY BASED ON THE VALUE OF THE STOLEN THINGS. IS THIS PROPER?

NO.

……………………………………………………

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DISPOSITIVE:

SUBJECTS/DOCTRINES/DIGEST:

WHAT HAPPENED IN THIS CASE?

CAUSING POSTED IN FACEBOOK A LIBELOUS STATEMENT AGAINST REPR HERNANDEZ OF SOUTH COTABATO. FISCAL RULE THERE IS PROBABLE CAUSE. INFORMATION WAS FILED. CAUSING FILED MOTION TO QUASH ON GROUND OF PRESCRIPTION. SEC 4, ART 90 OF RPC PROVIDES THAT LIBEL PRESCRIBES IN ONE YEAR. RTC DENIED THE MOTION TO QUASH. HENCE THIS CASE. THE SUPREME COURT RULED THAT PRESCRIPTION FOR LIBEL IS ONE YEAR BASED ON SEC 4 ART 90 AND CLARIFIED THAT THE PERIOD IS COUNTED FROM DATE OF DISCOVERY NOT FROM DATE OF PUBLICATION OR POSTING. SINCE DATE OF DISCOVERY IS NOT ASCERTAINED YET THERE MUST BE TRIAL SO EVIDENCE CAN BE PRESENTED TO DETERMINE DATE OF DISCOVERY.

……………………………………………………..

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DISPOSITIVE:

SUBJECTS/DOCTRINES/DIGEST:

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DISPOSITIVE:

WHEREFORE, the Petition is DENIED. The Decision dated
August 14, 2019 and the Resolution dated June 17, 2020 of the Court of
Appeals in CA-G.R. CV No. 111924 are hereby AFFIRMED.

SO ORDERED.

SUBJECTS/DOCTRINES/DIGEST:

WHAT HAPPENED IN THIS CASE?

SUBJECT PROPERTY WAS OWNED BY LEXUS. SPOUSES KO BOUGHT IT BUT THE DEED OF SALE WAS UNDATED AND UNNOTARIZED. THE PROPERTY WAS AUCTIONED BECAUSE OF TAX DELINQUENCY. GO BOUGHT IT. SPOUSES KO REDEEMED IT. WAS REDEMPTION VALID SINCE SPOUSES KO HAVE NOT YET TRANSFERRED THE TITLE TO THEIR NAMES AND THE DEED OF SALE WAS NOT EVEN NOTARIZED.

YES. THE DEED OF SALE, WHILE NOT NOTARIZED, IS VALID. FURTHER, LAW ALWAYS FAVOR REDEMPTION.

Under the circumstances, it is clear that Spouses Ko had the right
to redeem the subject property as the owners thereof notwithstanding the
fact that the title had yet to be transferred under their own names. Thus,
the only question now is whether Spouses Ko actually exercised their right
of redemption within one year from the date of sale of the subject property.


To stress, it is undisputed that Spouses Ko, through Lynnor, paid
the redemption price as computed by the City Treasurer’s Office well
within the one-year redemption period, as evidenced by Official Receipt
No. 6566377 dated March 29, 2012.

Contrary to Go’s insistence, this constitutes as a valid exercise of
the right of redemption on the part of Spouses Ko despite their nonsubmission
of any proof of ownership or legal interest on the subject
property before the City Treasurer’s Office. To reiterate, the payment of
the redemption price in the case was actually credited to Lexus, not to
Spouses Ko, as shown by the official receipt thereon. Stated differently,
even the City Treasurer’s Office acknowledged that the redemption price
paid by Lynnor was meant specifically for the redemption of the subject
property, which, based on its records, was still owned by Lexus, the
delinquent registered owner thereof.

For these reasons, the Court finds that Spouses Ko had validly
redeemed the subject property upon payment of the full redemption price
of ?348,355.92 within the one-year redemption period provided under
Section 261 of RA 7160.

After all, it is well settled that “where the redemptioner has chosen
to exercise the right of redemption, it is the policy of the law to aid rather
than to defeat such right.”39 Moreover, as the Court emphasized in City
Mayor of Quezon City v. RCBC,40 “redemption should be looked upon
with favor and where no injury will follow, a liberal construction will be
given to our redemption laws, specifically on the exercise of the right to
redeem. “41

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DISPOSITIVE:

“WHEREFORE, the petition is GRANTED. The Decision dated

September 24, 2020, and the Resolution dated February 16, 2022, of the

Court of Appeals in CA-G.R. SP No. 153869, and the Order dated

September 18, 201 7, and the Decision dated September 18, 2017, of

Branch 62, Regional Trial Court, Makati City, in Civil Case No. 02-683

are SET ASIDE.

Accordingly, the Complaint for deficiency claim in Civil Case No.

02-683 is DISMISSED.

SO ORDERED.”

SUBJECTS/DOCTRINES/DIGEST:

Indeed, the RTC is given considerable discretion in deciding

whether a case before it should be dismissed with or without prejudice. It

must be stressed, however, that the exercise of judicial discretion must not

violate Section 16, Article III of the Constitution which provides that “[a]ll

persons shall have the right to a speedy disposition of their cases before

all judicial, quasi-judicial, or administrative bodies.” Courts should decide

cases judiciously and expeditiously as a matter of course keeping in mind

the adage, “justice delayed is justice denied.”

Here, SPV-AMC, Inc. ‘s delay in prosecuting its action is

inexcusable. It is incredulous that the archival period of the case was

longer than the 10-year-prescriptive period on the enforcement of the

promissory notes. 86 Evidently, SPV-AMC and SPV-AMC, Inc. had all the

opportunity in the world to prove their deficiency claim by preponderant

evidence and still failed to do so. Having ruled on the merits of the case

and finding SPV-AMC, Inc.’s evidence insufficient to justify its deficiency

claim, the RTC should have dismissed the Complaint with prejudice.

Considering that the case had already been archived for more than

10 years, the Court rules that the RTC’s order of dismissal without

prejudice after trial on the merits is a violation of petitioners’ right to

speedy disposition of their case, and thus, cannot be sanctioned by the

Court. More, there will be no end to litigation and the courts’ dockets

would be clogged if plaintiffs who, by their own fault, failed to

substantiate their claims after trial on the merits would be allowed to

re-file their case to the prejudice of the defendant.

On a final note, “[t]he expeditious disposition of cases is as much

the duty of the plaintiff as the court’s.” 87 SPV-AMC Inc. ‘s delay in

prosecuting its action for an unreasonable length of time is highly

prejudicial to petitioners whose loan obligation continued ballooning

while the case is pending. The Court cannot, in good conscience, make

petitioners suffer for the negligence of SPV-AMC and SPV-AMC, Inc.

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DISPOSITIVE:

SUBJECTS/DOCTRINES/DIGEST:

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LEC ET AL).

DISPOSITIVE:

SUBJECTS/DOCTRINES/DIGEST:

WHETHER A CANDIDATE IS NUISSANCE MUST BE DETERMINED BEFORE THE ELECTION. AFTER THE ELECTION THE MATTER IS DEEMED DIRECTORY ONLY.

IN DETERMINING WHETHER A CANDIDATE IS NUISSANCE THE COMELEC MUST ALSO CONSIDER WHETHER THE CANDIDATE HAS BONA FIDE INTENT TO RUN.

GRAVE ABUSE OF DISCRETION ON PART OF COMELEC

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DISPOSITIVE:

SUBJECTS/DOCTRINES/DIGEST:

ACTS OF LASCIVIOUSNESS, HOW COMMITTED

ALIBI AS DEFENSE

APPLICATION OF INDETERMINATE SENTENCE LAW

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DISPOSITIVE:

SUBJECTS/DOCTRINES/DIGEST:

WHAT HAPPENED IN THIS CASE?

DEFENDANT-PETITIONER ADMITTED COMPLETE DELIVERIES. IT ALSO ADMITTED THE SUM BEING CLAIMED BY PLAINTIFF RESPONDENT. THE COURT CAN MOTO PROPIO DURING PRE-TRIAL ORDER THAT JUDGMENT BE RENDERED BASED ON THE PLEADINGS. NO NEED TO TAKE UP THE MATTER OF DEFAULT ON THE PART OF THE DEFENDANT.

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DISPOSITIVE:

SUBJECTS/DOCTRINES/DIGEST:

WHAT HAPPENED IN THIS CASE?

ATTY MAGLALANG CAUSED THE PRODUCTION OF A FORGED ORDER SIGNED BY JUDGE DRILON DECLARARING THE PRESUMPTIVE DEATH OF RUBY S. MADRINIAN. THIS WAS CONTESTED BY JUDGE DRILON. SC FOUND ATTY MAGLALANG GUILTY AND DISBARRED HIM.

…………………………………

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DISPOSITIVE:

SUBJECTS/DOCTRINES/DIGEST:

WHAT HAPPENED IN THIS CASE?

PETITIONER HAS TWO PARCELS OF LAND. DAR PUT THE LANDS UNDER ITS COVERAGE.

DAR AND LANDBANK VALUED THE JUST COMPENSATION FOR THE LAND AT P11M PLUS AND P7M PLUS RESPECTIVELY. PETITIONER CLAIMS THE VALUE IS P160M PLUS SINCE IT WAS USED AS FISHPOND. ALSO PETITIONER ARGUED THAT SINCE IT WAS USED AS FISHPOND IT SHOULD BE EXEMPTED FROM DAR COVERAGE. SC SAID AT THE TIME OF VALUATION IT WAS NOT USED AS FISHPOND BUT THE LAND WAS IDLE LAND. TRUE IT WAS USED IN THE PAST AS FISHPOND BUT IT WAS TEN YEARS AGO AND PETITIONER FAILED TO SHOW PROOF THAT IT WAS AT TIME OF EVALUATION WAS USED AS FISHPOND. THERE WAS NO OTHER EVIDENCE ON THE VALUATION EXCEPT THAT DONE BY LAND BANK.

BESIDES, PETITIONER SHOULD HAVE CONTESTED THE DARAB DECISION BEFORE THE RTC ACTING AS SPECIAL AGRARIAN COURT. BUT INSTEAD PETITIONER APPEALED THE DARAB DECISION TO THE COURT OF APPEALS. HENCE THE DARAB DECISION BECAME FINAL AND EXECUTORY.

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DISPOSITIVE:

SUBJECTS/DOCTRINES/DIGEST:

IN THIS CASE THERE WAS NO PROPER NOTICE TO THE RESPONDENT OF THE TAX SALE BY THE ANTIPOLO GOVERNMENT. THERE BEING NO PROPER NOTICE THE TAX SALE WAS VOID.

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DISPOSITIVE:

SUBJECTS/DOCTRINES/DIGEST:

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DISPOSITIVE:

SUBJECTS/DOCTRINES/DIGEST:

WHAT HAPPENED IN THIS CASE?

LABRADOR OBTAINED A LOAN FROM PETITIONER AND SECURED IT BY MORTGAGE OVER SUBJECT PROPERTIES. THEN HE EXECUTED A TRUST AGREEMENT WITH A SCHOOL WHICH CLAIMS THAT LABRADO HOLDS THE PROPERTY IN TRUST FOR THE SCHOOL. BUT PART OF THE LOAN WAS USED BY THE SCHOOL TO PURCHASE THE PROPERTY. LABRADOR DEFAULTED. PETITIONER FORECLOSED AND APPLIED FOR WRIT. THE SCHOOL OPPOSED THE ISSUANCE OF THE WRIT ON THE GROUND THAT IT IS THIRD PARTY WHO POSSESSES THE PROPERTIES AND HAVE INTERESTS OVER THEM ADVERSE TO LABRADOR. SUPREME COURT SAID THE SCHOOL CANNOT BE CONSIDERED AS SUCH THIRD PARTY. THE RTC SHOULD NOT HAVE DENIED THE ISSUANCE OF WRIT ON THE BASIS OF THE ALLEGATIONS OF THE SCHOOL; IT SHOULD HAVE CONDUCTED A HEARING TO DETERMINE WHETHER THERE IS MERIT TO SUCH ALLEGATIONS.

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DISPOSITIVE:

WHEREFORE, the Petition for Review of Certiorari is hereby
GRANTED. The Decision dated July 17, 2019 and the Resolution dated
October 9, 2020 of the Court of Appeals Cagayan De Oro City Station, in CAG.
R. CV No. 04749-MIN, are REVERSED and SET ASIDE. The Complaint
for reformation of mortgage, nullity of foreclosure, damages, and attorney’s
fees with temporary restraining order and preliminary injunction filed by
petitioner Lucille B. Odilao, represented by Ariel B. Odilao, against
respondent Union Bank of the Philippines and Atty. Natasha M. Go-De Mesa,
the Register of Deeds of Davao City, before Branch 77 of the Regional Trial
Court of Davao City and docketed as Civil Case No. R-DVO-16-01024-CV
is REINSTATED. The trial court is further ordered to proceed with the
disposition of the case with dispatch.

SO ORDERED.

SUBJECTS/DOCTRINES/DIGEST:

ON VENUE OF ACTION

Guided by the foregoing jurisprudential precept, the Court examined
the Real Estate Mortgage entered into between petitioner and respondent bank,
which relevantly provides-


Section 8. Venue. – The venue of all suits and actions arising out of
or in connection with this Mortgage shall be Pasig City or in the place where
any of the Mortgaged properties are located, at the absolute option of the
Mortgagee, the parties hereto waiving any other venue.18

Clearly, the aforesaid venue stipulation is not permissive but restrictive

in nature, considering that it effectively limits the venue of the actions arising
therefrom to the courts of: (a) Pasig City; or (b) in the place where any of
the Mortgaged properties are located. 19


Such being the case, petitioner’s complaint, which was filed before
the Regional Trial Court of Davao City where the mortgaged property is
located, should not have been dismissed as the same complied with the
venue stipulation stated in the Real Estate Mortgage.


Upon this point, the Court is perplexed as to why the CA affirmed the
trial court’s dismissal of petitioner’s complaint when it itself pronounced that
“the venue stipulation in the Real Estate Mortgage should be controlling.”20
On the other hand, the trial court, mistakenly interpreted the phrase “at the
absolute option of the Mortgagee” to mean that “the present action cannot still
be heard and adjudicated in this court absent the express manifestation of the
mortgagee [respondent bank] of its option to have this case litigated in Davao
City_,,21


In this regard, it must be borne in mind that rules on venue are intended
to provide convenience to the parties, rather than restrict their access to the
courts. It simply arranges for the convenient and effective transaction of
business in the courts.22 Appositely, an exclusive venue stipulation can only
be valid and binding, when: (a) the stipulation on the chosen venue is
exclusive in nature or in intent; ( b) it is expressed in writing by the parties
thereto; and (c) it is entered into before the filing of the suit.23 Simply put, the
preferred venue must be stipulated in writing before an action is instituted.

Moreover, it must be emphasized that the restrictive stipulation on
venue only refers to the geographical location and should not in any way curb
the right of a party to file a case. This being so, to interpret the phrase “at the
absolute option of the Mortgagee” to mean that petitioner should have
inquired first from respondent bank which venue it preferred, i.e., Pasig City
or Davao City, before she filed the instant action, would mean that she would
be left at the mercy of the bank, as she would still have to wait for its response
before she could exercise her right to litigate. At most, such phrase takes
significance only when it is respondent bank which would file the case.

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DISPOSITIVE:

SUBJECTS/DOCTRINES/DIGEST:

NOTICE OF SALE WAS NOT PUBLISHED. THUS THE AUCTION SALE AND OTHER PROCESSES ARE NULL AND VOID

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DISPOSITIVE:

WHEREFORE, the instant Petition for Review is hereby
DENIED. The Decision dated November 16, 2020, and the Resolution
dated June 16, 2021, of the Court of Appeals in CA-G.R. CV No. 113846
which affin11ed the Resolution dated !v1arch 18, 2019, and the Order dated
July 29, 2019, of Branch 97 of the Regional Trial Court of Quezon City
dismissing the complaint in Ci vi1 CEse No. 13–01126 are hereby
AFFIRMED.

SUBJECTS/DOCTRINES/DIGEST:

On this score, the CA did not err in affirming the RTC’s dismissal
of the case for lack of jurisdiction on the ground of the failure of
petitioner-spouses to allege the assessed value of the mortgaged properties
subject of their complaint.57 The failure meant the RTC would lack any
basis to determine which court could validly take cognizance of the cause
of action. 58


It bears stressing that under Sections 19 and 33 of BP 129, as
amended by RA 7691, both the first-level comis and the second-level
courts exercise original jurisdiction over actions involving title to or
possession of real property or any interest therein; however, it is the
assessed value of the realty involved that points out which couii shall
acquire exclusive jurisdiction over a real action, as in the case.

The law is explicit that the jurisdiction of the court in real actions
is detennined by its assessed value, which “contemplates a more
conservative and stable method of valuation that is based on a standard
mechanism (multiplying the fair market value by the assessment level)
conducted by the local assessors.” The assessed value of the subject
property must be averred in the complaint; otherwise, “it cannot be
ascertained which trial court shall exercise exclusive jurisdiction over the
action.”59

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DISPOSITIVE:

WHEREFORE, the petition is DENIED. The Decision dated May
9, 2019, and the Resolution dated August 17, 2020, of the Court of
Appeals in CA-G.R. CV No. 04889-MIN are AFFIRMED. The legal
interest shall be imposed on the monetary awards granted at the rate of six
percent (6%) per annum from the finality of this Decision until fully paid.


SO ORDERED.

SUBJECTS/DOCTRINES/DIGEST:

WHAT HAPPENED IN THIS CASE?

First, there is no dispute that respondents suffered damage by
reason of the death of Victorino. Petitioner does not refute the fact that
Victorino died from a bad fall while riding his motorcycle on his way
home after having entangled himself with petitioner’s electrical wire
which was hanging low across the stretch of the Tagum-New Corella
Road. 33 Petitioner even admitted having given respondents financial
assistance amounting to P50,000.00 because of the incident as a
humanitarian gesture and in accordance with the policies of the NEA.34
Respondents’ pain and anxiety from the time of Victorino’s accident up
to the time of his death a few days thereafter cannot be gainsaid, especially
considering the fact that Victorino never regained consciousness after the
accident. 35

ON NEGLIGENCE

Jurisprudence defines negligence as “the failure to observe for the
protection of the interests of another person that degree of care,
precaution, and vigilance which the circumstances justly demand,
whereby such other person suffers injury.”36 The existence of negligence
in a particular case may be determined by the following test: “Did the
defendant in the performance of the alleged negligent act use reasonable
care and caution which an ordinary person would have used in the same
situation? If not, then he is guilty of negligence.”37

…………………………………….

In cases where it is difficult to prove negligence, the doctrine of res
zpsa loquitur “permits an inference of negligence on the part of the
defendant or some other person who is charged with negligence where the
thing or transaction speaks for itself.” 40 This doctrine’s procedural effect
in quasi-delict cases is that “the defendant’s negligence is presumed, and
the burden of evidence shifts to the defendant to prove that he did not act
with negligence.”41

ON PROXIMATE CAUSE

Petitioner argues that the proximate cause of Victorino’ s accident
was due to a fortuitous event; it avers that the electrical wire was cut by a
G.I. sheet from the roofing of the Sunrise Videoke House which was
detached due to the strong winds at the time.47 Petitioner further posits
that the fortuitous event, coupled with Victorino’s reckless overspeeding
and use of a tinted eye protector that blurred his sight, was the immediate
cause of the accident.48

Proximate cause is “that which, in natural and continuous sequence,
unbroken by any new cause, produces an event, and without which the
event would not have occurred.”49 For the negligence to be considered as
the proximate cause of the injury, it does not need to be the event closest
in time to the injury. A cause is still deemed proximate even if it is farther
in time in relation to the injury, “if the happening of it [sets] other
foreseeable events into motion resulting ultimately in the damage.”50
Verily, the strong winds and the flying G.I. sheet from Alma’s roof,
although they are intervening causes, were not sufficient enough to break
the chain of connection between petitioner’s negligence and the injurious
consequence suffered by Victorino. The vehicular accident could not have
occurred had petitioner exercised due diligence in the maintenance of its
power lines and in providing adequate measures to ensure the safety and
protection of the residents and other persons within the vicinity, including
those merely traversing the area. 51 Petitioner, therefore, cannot excuse
itself from liability for its failure to properly maintain the electrical wires
by attributing negligence to Victorino.

ON ACTUAL OR COMPENSATORY DAMAGES

Actual or compensatory damages are “compensation for an injury
that will put the injured party in the position where it was before the
injury.” 53 They “pertain to such injuries or losses that are actually
sustained and susceptible of measurement.”54 However, a party may only
be awarded actual damages when the pecuniary loss he or she had suffered
was duly proven. As discoursed by the Comi in Mendoza v. Sps. Gomez:55
Article 2202 of the Civil Code provides that in crimes and
quasi -delicts, the defendant shall be liable for all damages which are
the natural and probable consequences of the act or omission
complained of. It is not necessary that such damages have been
foreseen or could have reasonably been foreseen by the defendant.
Article 2199 of the same Code, however, sets the limitation that, except
as provided by law or by stipulation, one is entitled to an adequate
compensation only for such pecuniary loss suffered by him as he has
duly proved. As such, to warrant an award of actual or compensatory
damages, the claimant must prove that the damage sustained is the
natural and probable consequences of the negligent act and, moreover,
the claimant must adequately prove the amount of such damage. 56
(Italics supplied)
In sustaining the RTC’s award for actual and compensatory
damages in the total amount of P667,033.30, the CA found the award to
be supported by respondents’ presentation in evidence of the official
receipts and Statements of Account issued by the hospital, as well as the
testimony ofVictorino’s daughter, Victoria, who is also a doctor.57

ON INDEMNITY FOR LOSS OF EARNING CAPACITY

Indemnity for loss of earning capacity is awarded to the heirs of the
victim where death results on the occasion of the defendant’s act or
omission arising from quasi-delict. 58 Compensation of this nature is
“awarded not for loss of earnings, but for loss of capacity to earn
money”;59 such indemnification “partakes of the nature of actual damages
which must be duly proven by competent proof and the best obtainable
evidence thereof. “60

The CA found Victorino’s income-earning capacity to have been
sufficiently established by his Income Tax Return that reflected his annual
gross taxable income at Pl02,746.04. Applying the formula outlined by
recent jurisprudence61 in computing the compensable amount for loss of
earning capacity, the Court likewise finds the CA’ s award to respondents
for Victorino’s loss of earning capacity in the amount of P684,802.35762
to be in order.63

ON MORAL DAMAGES

Moral damages are also appropriate in the case as predicated on
Article 2219(2)64 of the New Civil Code. The death of Victorino, being
the proximate result of petitioner’s negligence, wrought anguish and
mental suffering upon respondents; for this, the amount of P200,000.00
awarded by the CA is sufficient compensation.65 While there is no hardand-
fast rule in ascertaining the amount of moral damages recoverable,
determining what is fair and reasonable will be governed by the attendant
particulars of each case.66 In Salvador v. Hizon, Jr. ,67 the Court thus held:


x x x Moral damages are not meant to be punitive but are designed
to compensate and alleviate the physical suffering, mental anguish,
fright, serious anxiety, besmirched reputation, wounded feelings, moral
shock, social humiliation, and similar harm unjustly caused to a
person. Such damages are not a bonanza but are given to ease the
defendant’s grief and suffering; thus, reasonably approximate the
extent of hurt caused and the gravity of the wrong done. They are
awarded not to enrich the complainant but to enable the latter to obtain
means, diversions, or amusements that will serve to alleviate the moral
suffering he has undergone by reason of the defendant’s culpable
action.68 (Citations omitted)

ON EXEMPLARY DAMAGES

Exemplary Damages are imposed under Article 2229 of the Civil
Code by way of example or correction for the public good, in addition to
moral damages; under Article 2231, exemplary damages may also be
awarded in cases of gross negligence.


As the RTC pointed out, there is a need to c01Tect and discipline
petitioner for hiring and paying lawyers to deny its responsibility and even
paying its lone witness Pl00,000.00 to supp01i its claim of non-liability,
instead of taking responsibility for its negligence by supporting the
respondents’ medical needs and by settling the matter amicably and
expeditiously with the respondents. 69 Also, as testified to by Noel,
petitioner repaired its electrical wirings before the setting for the ocular
inspection without informing the RTC about such repair. Petitioner’s act
is clearly for the purpose of circumventing the facts that existed at the time
of the accident and to use such repaired electrical wirings as proof that the
accident was not caused by the sagging and broken electrical wires. 70

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DISPOSITIVE:

WHEREFORE, respondent Atty. Cesar R. Santiago, Jr. is found
GUILTY of violating the 2004 Rules on Notarial Practice and Canon VI of
the Code of Professional Responsibility and Accountability. He is hereby
SUSPENDED from the practice of law for a period of two (2) years; his
notarial commission is hereby REVOKED, effective immediately; and he is
hereby DISQUALIFIED from being commissioned as a notary public for a
period of two (2) years. He is, likewise, STERNLY WARNED that a
repetition of the same or similar act in the future will be dealt with more
severely. He is DIRECTED to report the date of receipt of this Decision in
order to determine when his suspension shall take effect.

Let copies of this Decision be furnished to the Office of the Bar
Confidant to be attached to the personal record of respondent Atty. Cesar R.
Santiago, Jr.; the Office of the Court Administrator for dissemination to all
lower courts; and the Integrated Bar of the Philippines, for proper guidance
and information.

SO ORDERED.

SUBJECTS/DOCTRINES/DIGEST:

To recall, respondent never disputed that he notarized the First and
Second Deeds of Sale, corresponding to the exact same property, but
indicating different amounts. In this regard, it is worthy to note that in
Monette Abac Ramos’ Judicial Affidavit submitted in the ejectment case
before the MeTC, she categorically stated that she bought the property for
P3,130,000.00 as evinced by the First Deed of Sale, which was
acknowledged before and notarized by respondent. However, as borne by
the records, what was submitted to the Registry of Deeds of Makati City was
the Second Deed of Sale – also acknowledged before and notarized by
respondent – indicating the amount of Pl,500,000.00, which amount became
the basis of the tax liability of respondent’s client. Undeniably, and as
pointed out by the IBP-CBD, respondent’s act of notarizing the First and
Second Deeds of Sale was for the purpose of minimizing his client’s liability
from paying taxes.

In Lopez v. Ramos,22 a case with similar circumstances, the Court
exhaustively explained that the act of notarizing two deeds of sale
corresponding to the same property, the purpose of which is to minimize the
payment of taxes, is a violation of the 2004 Rules on Notarial Practice and
the Code of Professional Responsibility. The Court, thus, imposed the
penalty of suspension from the practice of law, and revocation of the notary
public’s notarial commission:

Based on Delos Santos’ testimony, respondent told her that he
drafted and notarized another instrument that did not state the true
consideration of the sale, in order to reduce the capital gains tax due on
the transaction. Respondent cannot escape liability for making an
untruthful statement in a public document for an unlawful purpose.
As the second deed indicated an amount lower than the actual price
paid for the property sold, respondent abetted in depriving the
Government of the right to collect the correct taxes due. Respondent
violated Rule 1.02, Canon 1 of the CPR, to wit:

CANON 1 – A LA WYER SHALL UPHOLD THE
CONSTITUTION, OBEY THE LAWS OF THE LAND
AND PROMOTE RESPECT FOR LAW OF AND LEGAL
PROCESSES.


Rule 1.02 – A lawyer shall not counsel or abet activities
aimed at defiance of the law or at lessening confidence in
the legal system.

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DISPOSITIVE:

WHEREFORE, the present petition is PARTIALLY GRANTED.
The May 16, 2014 Decision and the September 30, 2015 Resolution of the
Comi of Appeals in CA-G.R. SP No. 122602 are hereby REVERSED and
SET ASIDE. Judgment is hereby rendered ORDERING Citibank Savings,
Inc. and/or its successors-in-interest to PAY Brenda L. Rogan separation pay
as financial assistance, in the amount of one-half (1/2) month’s salary for
every year of service. This case is hereby REMANDED to the Labor Arbiter
for the proper computation of the amount of separation pay due to Brenda L.
Rogan.


SO ORDERED.”

SUBJECTS/DOCTRINES/DIGEST:

Taking together the existence of just cause for termination, her
apologetic admission of fault, as well as her length of service, previous
exemplary performance, and the circumstances which led to her dismissal, we
sustain the award of separation pay to Rogan. Considering that she was validly
dismissed for a just cause, the award of separation pay shall be in the form of
financial assistance. “As a measure of social justice, the award of separation
pay/financial assistance has been upheld in some cases even if there is no
finding of illegal dismissal,” 113 “where the employee is validly dismissed for
causes other than serious misconduct or those reflecting on his [ or her] moral
character.” 114 Here, Rogan is being dismissed for an accumulation of relatively
minor lapses. There is no proof of any material benefit or gain to Rogan in
connection with the noncompliant transactions processed by Axalan; there was
likewise no proof of any pecuniary loss or damage to CSI or any of its clients
in connection therewith. Ultimately, Rogan’s dismissal was necessitated by the
nature and character of her lapses, as calibrated against the sensitive nature of
her position and her employer’s obligation to exercise extraordinary diligence
in the selection and supervision of its employees. We are of the considered
opinion that such a situation justifies a minor shifting of the scales of justice in
favor of labor in the form of separation pay as financial assistance.
Finally, considering the absolute dearth of evidence to justify any
liability on the part of petitioners Lynch, Abrigo, and Endaya in connection
with Rogan’s termination, we hold that the obligation to give separation pay
should vest upon CSI alone.

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DISPOSITIVE:

SUBJECTS/DOCTRINES/DIGEST:

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DISPOSITIVE:

SUBJECTS/DOCTRINES/DIGEST:

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DISPOSITIVE:

WHEREFORE, the instant original Petition for Certiorari is hereby
DISMISSED for lack of merit.

SO ORDERED.

SUBJECTS/DOCTRINES/DIGEST:

MERE DISAGREEMENT WITH THE OMBUDSMAN’S FINDINGS IS NOT ENOUGH REASON TO CONSTITUTE GRAVE ABUSE OF DISCRETION. PETITIONER MUST SHOW THAT THE PRELIMINARY INVESTIGATION WAS CONDUCTED IN SUCH A WAY THAT AMOUNTED TO A VIRTUAL REFUSAL TO PERFORM THE DUTY ENJOINED BY LAW

All in all, the Court finds no grave abuse of discretion on the part of
public respondent due to the sheer absence of any evidence on record that
would warrant a finding of probable cause to indict private respondent for the
aforementioned criminal offenses. Petitioners carried the burden to prove that
public respondent’s findings were tainted with capricious, whimsical, or even
arbitrary jurisdictional error, but they failed to discharge said burden. As the
Court ruled in Arroyo v. Sandiganbayan,94 “[m]ere disagreement with the
Ombudsman’s findings is not enough reason to constitute grave abuse of
discretion. Petitioner must show that the preliminary investigation was
conducted in such a way that amounted to a virtual refusal to perform the duty
enjoined by law.”95 With no exceptional showing of such alleged grave abuse
of discretion here, the Court reverts to its policy of non-interference and
respect vis-a-vis public respondent’s executive power to detennine the
existence of probable cause in preliminary investigations involving public
officials. Thus, public respondent’s rulings relative to the dismissal of the
criminal charges against private respondent must stand and remain unassailed.


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DISPOSITIVE:

WHEREFORE, the Petition for Review on Certiorari dated
September 18, 2014 filed by petitioner Lucia Manuel y Cadiz is
GRANTED. The Decision dated February 21, 2014 and the Resolution
dated July 23, 2014 of the Court of Appeals in CA-G.R. CR-HC No. 05737
convicting petitioner are hereby REVERSED and SET ASIDE. Petitioner
is ACQUITTED of the crime of Estafa defined and penalized under Article
315, paragraph 2( d) of the Revised Penal Code on the ground of reasonable
doubt.


SO ORDERED.

SUBJECTS/DOCTRINES/DIGEST:

WHAT HAPPENED IN THIS CASE?

IN THIS CASE THERE WAS NO PROOF OF THE TRANSACTION FOR WHICH THE CHECKS WERE ISSUED. THUS, THERE COULD BE NO DECEIPT OR DAMAGE, THUS NO ESTAFA. ALSO, NO CIVIL LIABILITY.

In the instant case, We find that the prosecution failed to prove the
elements of deceit and damage.


As admitted by Uy, she had no existing transactions with petitioner,
and there was no contracted obligation for which the subject PNB checks
would be applied as payment. According to the prosecution the subject PNB
checks were issued as payment for the live chickens ordered by petitioner
from Ebot’s farm. The prosecution’s witness, Artates, an employee of Ebot’s
farm, testified that the farm was owned by Uy. This however, was evidently
refuted when Uy herself admitted that she is not familiar with Ebot’s farm.
The conflicting testimony of the prosecution witness and the statements
made by Uy herself renders the existence of the underlying transaction
highly dubious and suspect.


Accordingly, in the absence of proof beyond reasonable doubt that an
obligation was contracted for which the PNB checks were issued, the
elements of deceit and damage could not be established.

…………………………………………

However, the civil action based on delict may be deemed extinguished
if there is a finding on the final judgment in the criminal action that the act
or omission from which the civil liability may arise did not exist or where
the accused did not commit the acts or omission imputed to him.65
In the present case, private complainant Uy herself testified during the
clarificatory hearing on her affidavit of desistance that she had no existing
transactions with petitioner. Thus, from the very admission of private
complainant Uy, the alleged obligation contracted for which the PNB checks
were issued did not exist. Accordingly, petitioner’s civil liability ex delicto is
deemed extinguished.

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DISPOSITIVE:

WHEREFORE, the Appeal is hereby GRANTED. The Decision
dated August 30, 2018 of the Court of Appeals in CA-G.R. CR-HC No. 09598
is hereby REVERSED and SET ASIDE.


Accused-appellant Kenneth Matias y Anglo is ACQUITTED on the
ground of reasonable doubt. He is thereby ORDERED IMMEDIATELY
RELEASED from detention unless he is being held for some other valid or
lawful cause.


Let a copy of this Decision be FURNISHED the Director General of
the Bureau of Corrections, Muntinlupa City for immediate implementation.
The Director General is DIRECTED to REPORT to this Court within five
(5) days from receipt hereof of the action taken.


Finally, let an entry of final judgment be ISSUED IMMEDIATELY.
SO ORDERED.


SUBJECTS/DOCTRINES/DIGEST:

In synthesis, the identification of accused-appellant failed to meet the
touchstone of reliability. On the other hand, while his defenses of denial and
alibi are inherently weak, they are only so in the face of an effective
identification,54 which does not obtain in this case. In light thereof: it is
horn book doctrine that a slight doubt created in the identity of the perpetrators
of the crime should be resolved in favor of the accused.55 Perforce, while a
felony ineludibly transpired in this case, the Court is constrained to acquit
accused-appellant on the ground of reasonable doubt.

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DISPOSITIVE:

SUBJECTS/DOCTRINES/DIGEST:

ON FORUM SHOPPING:

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DISPOSITIVE:

SUBJECTS/DOCTRINES/DIGEST:

EMPLOYEE HAS THE BURDEN OF PROOF TO SHOW THAT HE IS AN EMPLOYEE OF RESPONDENT CORPORATION. RESPONDENT PRESENTED PAYROLL WHERE THE NAME OF PETITIONER DOES NOT APPEAR.

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DISPOSITIVE:

WHEREFORE, the present petition is PARTIALLY GRANTED. The May 16, 2014 Decision and the September 30, 2015 Resolution of theCourt of Appeals in CA-G.R. SP No. 122602 are hereby REVERSED and SET ASIDE. Judgment is hereby rendered ORDERING Citibank Savings,Inc. and/or its successors-in-interest to PAY Brenda L. Rogan separation pay as financial assistance, in the amount of one-half (1/2) month’s salary forevery year of service. This case is hereby REMANDED to the Labor Arbiterfor the proper computation of the amount of separation pay due to Brenda L. Rogan.

SO ORDERED.

SUBJECTS/DOCTRINES/DIGEST:

WHAT HAPPENED IN THIS CASE?

THE EMPLOYEE ROGAN WAS DISMISSED FOR JUST CAUSE. SUPREME COURT UPHELD THE DISMISSAL BUT STILL AWARDED ROGAN SEPARATION PAY. BECAUSE ROGAN WAS DISMISSED FOR A CAUSE FOR OTHER THAN SERIOUS MISCONDUCT OR THOSE REFLECTING ON HIS [ OR HER] MORAL CHARACTER.

Taking together the existence of just cause for termination, her apologetic admission of fault, as well as her length of service, previous exemplary performance, and the circumstances which led to her dismissal, we sustain the award of separation pay to Rogan. Considering that she was validly dismissed for a just cause, the award of separation pay shall be in the form of financial assistance. “As a measure of social justice, the award of separation pay/financial assistance has been upheld in some cases even if there is no finding of illegal dismissal,” 113 “where the employee is validly dismissed for causes other than serious misconduct or those reflecting on his [ or her] moral character.” 114 Here, Rogan is being dismissed for an accumulation of relativelyminor lapses. There is no proof of any material benefit or gain to Rogan in connection with the noncompliant transactions processed by Axalan; there waslikewise no proof of any pecuniary loss or damage to CSI or any of its clientsin connection therewith. Ultimately, Rogan’s dismissal was necessitated by thenature and character of her lapses, as calibrated against the sensitive nature ofher position and her employer’s obligation to exercise extraordinary diligencein the selection and supervision of its employees. We are of the consideredopinion that such a situation justifies a minor shifting of the scales of justice infavor of labor in the form of separation pay as financial assistance.

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DISPOSITIVE:

SUBJECTS/DOCTRINES/DIGEST:

……………………………………………………………………….

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DISPOSITIVE:

SUBJECTS/DOCTRINES/DIGEST:

WHAT HAPPENED IN THIS CASE?

THIS IS A CASE OF UNLAWFUL DETAINER. RESPONDENTS FILED THE CASE. RESPONDENTS ALLEGED THAT THEY ARE THE OWNERS OF SUBJECT PROPERTY BY VIRTUE OF SALE. BUT AT THE TIME OF THE SALE THE SELLER WAS ALREADY DEAD. RESPONDENTS THEREFORE HAVE NO STANDING/RIGHT TO FILE THE CASE. THUS, THE CASE WAS DISMISSED.

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DISPOSITIVE:

SUBJECTS/DOCTRINES/DIGEST:

…………………………………………

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DISPOSITIVE:

WHEREFORE, the Court GRANTS the instant Petition for Review on Certiorari, and REVERSES and SETS ASIDE the July 22, 2020 Decision and the February 18, 2021 Resolution of the Court of Tax Appeals En Banc in CTAE No. 2072. Accordingly, respondent Commissioner of Internal Revenue is ORDERED to refund or issue a tax credit certificate in favor of petitioner Petron Corporation in the total amount of’P219,153,851.00, representing the e oneously paid excise taxes on its importation of alkylate covered by Import Entry and Internal Revenue Declaration Nos. 122844547, 122773043, 1 4315222, 125253615, and 125644382.

SO ORDERED.

SUBJECTS/DOCTRINES/DIGEST:

Verily, since petitioner’s claim for tax refund is not in the nature of a tax
exemption, it is not burdened to prove that the legislature intended to exempt it
from tax clearly and distinctly, contrary to the CTA Special Second Division’s
ratiocination. To reiterate, alkylate is not among the articles covered by Sec.
148 (e) of the 1997 NIRC, as amended. Thus, in the absence of a law expressly
and unambiguously imposing excise tax on alkylate, the appropriate rule to be
applied is the strict interpretation in the imposition of taxes such that the statute
must be construed most strongly against the government and in favor of the
taxpayer. 37 Simply put, insofar as excise tax is concerned, non-taxability is the
rule, while taxability is the exception. Verily, since alkylate is not categorically
covered by Sec. 148 ( e) of the 1997 NIRC, as amended, the doubt should be
resolved in petitioner’s favor. As burdens, taxes should not be unduly exacted
nor assumed beyond the plain meaning of the tax laws. 38

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DISPOSITIVE:

In sum, the CDC has valid reason not to implement the increases in
salaries and benefits as provided in the renegotiated CBA. The Court reminds
that the law fixed the terms and conditions of government employment,35 and
any contract that violates the law is void and cannot be a source of rights and
obligations.36

FOR THESE REASONS, the petition is GRANTED. The Court of
Appeals’ Decision dated April 8, 2013 in CA-G.R. SP No. 127560 is
REVERSED. The complaint in NCMB-AC25-RB3-08-0l -0l -2012 is
DISMISSED for lack of merit.

SO ORDERED.


SUBJECTS/DOCTRINES/DIGEST:


Furthermore, it was on March 22, 2016, that the President issued EO
No. 203, 28 Series of 2016, adopting the compensation and position
classification system as well as the index of occupational services for GOCCs.
Section 2 of EO No. 203, Series of 2016, is explicit that “[ w ]hile recognizing
the constitutional right of workers to self-organization, collective bargaining
and negotiations, the Governing Boards of all covered GOCCs, whether
Chartered or Non-chartered, may not negotiate with their officers and
employees the economic terms of their CBAs.” This provision supports the
GCG’s position that the moratorium under EO No. 7, Series of 2010 on the
grant of additional benefits remains effective pending the promulgation and
approval of the compensation framework for all the GOCCs. Quite the
contrary, the Court finds no factual and legal bases for the CA and the AV A to
presume that the President approved the renegotiated economic provisions of
the CBA between CDC and ACSP. To be sure, the construction in favor of
labor only applies when there are doubts in the interpretation and
implementation of the provisions of the Labor Code and its implementing
rules and regulations. 29 As explained above, however, the language of
Section 9 ofEO No. 7, Series of2010 on the moratorium on increases in rates
of salaries and other benefits is unambiguous. Consequently, the law must be
interpreted following its plain and obvious meaning, and applied according to
its express tenns. 30 Again, the law requires the President’s consent as to
additional benefits effectively lifting the moratorium, and any presumption of
such approval is unwarranted.


In the analogous case of Social Housing Employees Association, Inc.
v. Social Housing Finance Corp., 31 the respondent revoked the economic
provisions of the CBA because they violated EO No. 7, Series of 2010, and
RA No. 10149, that prohibited the adjustment of several benefits without the
President’s approval. The Court ruled that the petitioner “is not entitled to the
new benefits and increases which yield neither legal nor binding effect.”32
The revocation of the CBA’ s economic provisions is valid and did not amount
to diminution of benefits. Similarly, in Philippine National Construction
Corporation v. National Labor Relations Commission,33 the Court held that
the petitioner “did not violate the non-diminution rule when it desisted from
granting mid-year bonus to its employees”34 without first securing authority
from the President in view of the enactment of RA No. 10149. In that case, the
petitioner failed to obtain the President’s approval as to the grant of additional
benefits.

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DISPOSITIVE:

SUBJECTS/DOCTRINES/DIGEST:

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DISPOSITIVE:

SUBJECTS/DOCTRINES/DIGEST:

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DISPOSITIVE:

SUBJECTS/DOCTRINES/DIGEST:

WHAT HAPPENED IN THIS CASE?

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DISPOSITIVE:

 

 

SUBJECTS/DOCTRINES/DIGEST:

WHAT HAPPENED IN THIS CASE?

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DISPOSITIVE:

SUBJECTS/DOCTRINES/DIGEST:

WHAT HAPPENED IN THIS CASE

PETITIONER, CITY MAYOR OF ILIGAN CITY TRANSFERRED RESPONDENT FROM SLAUGHTER HOUSE TO VETERAN’S OFFICE. SUCH ACT WAS CONSIDERED OPPRESSIVE.

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 DISPOSITIVE:

SUBJECTS/DOCTRINES/DIGEST:

WHAT HAPPENED IN THIS CASE?

EVIDENCES SHOW THAT A CHILD WAS BOUGHT BY PETITIONER AND HER COHORTS FROM THE BIOLOGICAL MOTHER TO BE BROUGHT TO THE UNITED STATES.

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DISPOSITIVE:

SUBJECTS/DOCTRINES/DIGEST:

THE ISSUES:

THE RENDITION OF A SUMMARY JUDGMENT IS SANCTIONED ONLY IF THE PLEADINGS DO NOT TENDER A GENUINE ISSUE.

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