Statutory Construction Reviewer

STATUTORY CONSTRUCTION REVIEWER
Chapter I Preliminary Considerations

Statutory Construction, Defined
a. (Blacks Construction and Interpretation) Art or process of discovering and expounding the meaning and intention of the authors of the law with respect to its application to a given case, where that intention is rendered doubtful, among others, by reason of the fact that the given case is not explicitly provided for in the law. b. (Justice Martin) Art of seeking the intention of the legislature in enacting a statute and applying it to a given state of facts. Interpretation (Blacks Construction and Interpretation) Art or process of discovering and expounding on the intended signification of the language used, that is, the meaning which the authors of the law designed to convey to others.
Situs of Construction and Interpretation

The purpose of construction and interpretation is to ascertain and give effect to the legislative intent. Legislative Executive Judiciary
Congress of the Philippines (Senate and House of the Representatives, except to the extent reserved to the people by the provision on initiative and referendum.) Article VI, Sec. 1, Philippine Constitution Makes the law President of the Philippines. One Supreme Court and in such lower courts as may be established by law.
Article VII, Sec. 1, Philippine Constitution Executes the law
Article VIII, Sec. 1, Philippine Constitution Interprets the law
Construction and Interpretation, Distinguished

Construction
Drawing of conclusions with respect to subjects that are beyond the direct expression of the text from elements known and given in the text. Goes beyond the language of the statute and seeks the assistance of extrinsic aids in order to determine whether given case falls within the statute.
Interpretation
Process of discovering the true meaning of the language used.
The situs of construction and interpretation of written laws belong to the judicial department. Thus under the principle of checks and balances, courts may declare legislative measures or executive acts unconstitutional. Article VII, Sec. 1, Philippine Constitution:
The judicial power shall be vested in one Supreme Court and in such lower courts as may be established by law. Judicial power includes the duty of the courts of justice to settle actual controversies involving rights which are legally demandable and enforceable, and to determine whether or not there has been a grave abuse of discretion amounting to lack or excess of jurisdiction on the part of any branch or instrumentality of the Government.
Drawing of conclusions, respecting subjects that lie beyond the direct expression of the text, from elements known from and given in the text; conclusion which are in the spirit, though not within the letter, of the text. (Dr.Lieber)
Ascertain the meaning of a word found in a statute, may reveal a meaning different from that apparent word is considered abstractly or when given its usual meaning. Art in finding out the true sense of any form of words, that is, the sense which their author intended to convey, and of enabling others to derive from them the same idea which the author intended to convey (Dr.Lieber)
The Supreme Court is the one and only Constitutional Court and all other lower courts are statutory courts or one established by statute. Nevertheless, the Supreme Court and such lower courts have the power to construe and interpret written laws.
Duty of the Courts to Construe and Interpret the Law; Requisites (CA) 1. There must be an actual case or controversy.
MAKASIAR Notes

2. There is ambiguity in the law involved in the controversy. Ambiguity doubtfulness, doubleness of meaning, duplicity, indistinctiveness, or uncertainty of meaning of an expression used in a written instrument. Ambiguity exists if reasonable persons can find different meanings in a statute, document, etc. Verba Legis The duty of the court is to apply the law. When the law is clear and unequivocal, the Court has no other alternative but to apply the law and not to interpret. Dura Lex Sed Lex The court cannot shy away from applying the law when no interpretation is needed no matter how harsh the law may be. Where the law speaks in clear and categorical language, there is no room for interpretation, vacillation, or equivocation, there is room only for application.
Director of Lands Vs. Court of Appeals GR 102858, July 28, 1997 Ponente: PANGANIBAN, J.
FACTS: Teodoro Abistado filed a petition for original registration of his title over 648 square meters of land under Presidential Decree (P.D.) No. 1529. The land registration court in its decision dated June 13, 1989 dismissed the petition for want of jurisdiction, in compliance with the mandatory provision requiring publication of the notice of initial hearing in a newspaper of general circulation. The case was elevated to respondent Court of Appeals which, set aside the decision of the trial court and ordered the registration of the title in the name of Teodoro Abistado. The Court of Appeals ruled that it was merely procedural and that the failure to cause such publication did not deprive the trial court of its authority to grant the application. The Director of Lands represented by the Solicitor General thus elevated this recourse to the Supreme Court. ISSUE: Whether or not the Director of Lands is correct that newspaper publication of the notice of initial hearing in an original land registration case is mandatory. HELD: YES. Petition was granted. RATIO: The pertinent part of Section 23 of Presidential Decree No. 1529 requires publication of the notice of initial hearing. It should be noted further that land registration is a proceeding in rem. Being in rem, such proceeding requires constructive seizure of the land as against all persons, including the state, who have rights to or interests in the property. An in rem proceeding is validated essentially through publication. This being so, the process must strictly be complied with. The Supreme Court has no authority to dispense with such mandatory requirement. The law is unambiguous and its rationale clear. Time and again, this Court has declared that where the law speaks in clear and categorical language, there is no room for interpretation, vacillation or equivocation; there is room only for application. There is no alternative. Thus, the application for land registration filed by private respondents must be dismissed without prejudice to reapplication in the future, after all the legal requisites shall have been duly complied with.
When the law is clear, it is not susceptible of interpretation. It must be applied regardless of who may be affected, even if the law may be harsh or erroneous.
Olivia S. Pascual and Hermes Pascual Vs. Esperanza C. Pascual Baustista, ET AL. GR 84240, March 25, 1992 Ponente: PARAS, J.
FACTS: Don Andres Pascual died intestate (on October 12, 1973) without any issue, legitimate, acknowledged natural, adopted or spurious children. Petitioners Olivia and Hermes both surnamed Pascual are the acknowledged natural children of the late Eligio Pascual, the latter being the full blood brother of the decedent Don Andres Pascual. Petitioners filed their Motion to Reiterate Hereditary Rights and the Memorandum in Support of Motion to reiterate Hereditary Rights. the Regional Trial Court, presided over by Judge Manuel S. Padolina issued an order, the dispositive portion of which resolved to deny this motion reiterating their hereditary rights. Their motion for reconsideration was also denied. Petitioners appealed their case to the Court of Appeals, but like the ruling of CA, their motion for reconsideration was also dismissed. In this petition for review on certiorari, petitioners contend that they do not fall squarely within the purview of Article 992 of the Civil Code of the Philippines, can be interpreted to exclude recognized (and acknowledged) natural children as their illegitimacy is not due to the subsistence of a prior marriage when such children were under conception. ISSUE: Whether or not Article 992 of the Civil Code of the Philippines, can be interpreted to exclude recognized natural children from the inheritance of the deceased. HELD: NO. Petition is devoid of merit. RATIO: The issue in the case at bar, had already been laid to rest in Diaz v. IAC, where this Court ruled that under Art.992 of the Civil Code, there exists a barrier or iron curtain in that it prohibits absolutely a succession ab intestado between the illegitimate child and the legitimate children and relatives of the father or mother of said legitimate child. [T]he interpretation of the law desired by the petitioner may be more humane but it is also an elementary rule in statutory construction that when the words and phrases of the statute are clear and unequivocal, their meaning must be determined from the language employed and the statute must be taken to mean exactly what is says. Eligio Pascual is a legitimate child but petitioners are his illegitimate children and the term illegitimate refers to both natural and spurious. It may be said that the law may be harsh but that is the law (DURA LEX SED LEX).
The first and fundamental duty of the Courts is to apply the law.
People of the Philippines Vs. Mario Mapa Y Mapulong GR. L-22301, August 30, 1967 Ponente: FERNANDO, J.
FACTS:
MAKASIAR Notes

Petitioner was found to be in violation of Section 878 in connection with Section 2692 of the Revised Administrative Code, as amended by Commonwealth Act No. 56 and as further amended by Republic Act No. 4. Petitioner willfully and unlawfully have in his possession and under his custody and control one home-made revolver (Paltik), Cal. 22, without serial number, with six (6) rounds of ammunition, without first having secured the necessary license or permit therefor from the corresponding authorities. The lower court rendered a decision convicting the accused of the crime of illegal possession of firearms The only question being one of law, the appeal was taken to [the Supreme] Court. ISSUE: Whether or not the appointment to and holding of the position of a secret agent to the provincial governor would constitute a sufficient defense to a prosecution for the crime of illegal possession of firearm and ammunition. HELD: NO. The judgment appealed from was affirmed. RATIO: The law (Sec. 878 as amended by Republic Act No. 4, Revised Administrative Code) is explicit that except as thereafter specifically allowed: it shall be unlawful for any person to . . . possess any firearm, detached parts of firearms or ammunition therefor, or any instrument or implement used or intended to be used in the manufacture of firearms, parts of firearms, or ammunition. The law cannot be any clearer. No provision was made for a secret agent. The first and fundamental duty of courts is to apply the law. Construction and interpretation come only after it has been demonstrated that application is impossible or inadequate without them. (Lizarraga Hermanos v. Yap Tico, (1913) 24 Phil. 504, 513). The conviction of the accused must stand. It cannot be set aside.
The duty of the Courts is to apply the law disregarding their feeling of sympathy or pity for the accused.
People of the Philippines vs Patricio Amigo GR. 116719, January 18, 1996
Facts: Accused-Appellant Patricio Amigo was charged and convicted of murder by the regional trial court, Davao City and was sentenced to the penalty of reclusion perpetua. Issue: Whether or not that the penalty or reclusion perpetua is too cruel and harsh and pleads for sympathy. Held: The duty of court is to apply the law disregarding their feeling of sympathy or pity for the accused. "Dura lex sed lex".
1. Free or unrestricted interpretation proceeds simply on the general principles of interpretation in good faith, not bound by any specific or superior principle. 2. Extensive interpretation also called liberal interpretation, adopts a more comprehensive signification of the words. 3. Extravagant interpretation is that which substitutes a meaning evidently beyond the true one. It is therefore not genuine interpretation. 4. Limited or restricted interpretation - is when we are influenced by other principles than the strictly hermeneutic ones. 5. Predestined interpretation takes place if the interpreter, laboring under a strong bias of mind, makes the text subservient to his preconceived views and desires. This include artful interpretation by which the interpreter seeks to give a meaning to the text other than the one be knows to have been intended. 6. Close interpretation is adopted if just reasons connected with the character and formation of the text induce as to take the words in their narrowest meaning. The specie of interpretation is also generally called literal.
Chapter II Statutes
Legislative Procedures
Article VI, Sec. 1, Philippine Constitution:
The legislative power shall be vested in the Congress of the Philippines which shall consist of a Senate and a House of Representatives, except to the extent reserved to the people by the provision on initiative and referendum.
Different Kinds of Construction and Interpretation

Hermeneutics The science or art of construction and interpretation. The systematic body of rules which are recognized as applicable to the construction and interpretation. Classification of the Different Kinds of Interpretation (Dr. Lieber) FEEL-PC
Legislative department of the government has the authority to make laws and to alter or repeal the same. Bill draft of a proposed law from the time of its introduction in a legislative body through all the various stages in both houses.
MAKASIAR Notes

Draft form of proposed law before it is enacted into law by a vote of the legislative body. Act is the appropriate term for a bill after it has been acted on and passed by the legislature. Statute the written will of the legislature solemnly expressed according to the form necessary to constitute it as the law of the state. Statute Law includes not only statutes but also the judicial interpretation and application of the enactment. be proposed by any member of Congress. The insertion of changes or amendments shall be done in accordance with the rules of either House. The House may either kill or pass the bill. Printing and Distribution After approval of the bill on Second Reading, the bill is then ordered printed in its final form and copies of it are distributed among the members of the House three days before its passage, except when the bill was certified by the President. A bill approved on Second Reading shall be included in the calendar of bills for Third Reading. Third Reading At this stage, only the title of the bill is read. Upon the last reading of a bill, no amendment thereto is allowed and the vote thereon is taken immediately thereafter, and yeas and nays entered in the journal. A member may abstain. As a rule, a majority of the members constituting a quorum is sufficient to pass a bill. Referral to Other House If approved, the bill is then referred to the other House where substantially the same procedure takes place. Submission to Joint Bicameral Committee Differences, if any, between the Houses bill and the Senates amended version, and vice versa are submitted to a conference committee of members of both Houses for compromise. If either House accepts the changes made by the other, no compromise is necessary. Submission to the President a bill approved on Third Reading by both Houses shall be printed and forthwith transmitted to the President for his action approval or disproval. If the President does not communicate his veto of any bill to the House where it originated within 30 days from receipt thereof, it shall become a law as if he signed it. Bill repassed by Congress over
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How a bill becomes a Law Steps (Father SB, Pastor SS = FR.SD-PTR.SS)

Based on Atty. Dellosas Discussion 1. First Reading - Any member of either house may present a proposed bill, signed by him, for First Reading and reference to the proper committee. During the First Reading, the principal author of the bill may propose the inclusion of additional authors thereof. 2. Referral to Appropriate Committee Immediately after the First Reading, the bill is referred to the proper committee/s for study and consideration. If disapproved in the committee, the bill dies a natural death unless the House decides otherwise, following the submission of the report. 3. Second Reading If the committee reports the bill favorably, the bills is forwarded to the Committee on Rules so that it may be calendared for deliberation on Second Reading. At this stage, the bill is read for the second time in its entirely, together with the amendments, if any, proposed by the committee, unless the reading is dispensed with by a majority vote of the House. 4. Debates A general debate is then opened after the Second Reading and amendments may
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MAKASIAR Notes

the veto of the President automatically becomes a law.
Every bill passed by the Congress shall, before it becomes a law, be presented to the President. If he approves the same he shall sign it; otherwise, he shall veto it and return the same with his objections to the House where it originated, which shall enter the objections at large in its Journal and proceed to reconsider it. If, after such reconsideration, two-thirds of all the Members of such House shall agree to pass the bill, it shall be sent, together with the objections, to the other House by which it shall likewise be reconsidered, and if approved by twothirds of all the Members of that House, it shall become a law. In all such cases, the votes of each House shall be determined by yeas or nays, and the names of the Members voting for or against shall be entered in its Journal. The President shall communicate his veto of any bill to the House where it originated within thirty days after the date of receipt thereof, otherwise, it shall become a law as if he had signed it.
Constitutional Test in the Passage of a Bill

*No ex post facto law or bill of attainder shall be enacted. Three very important constitutional requirements: (Art. VI, Sec 26 and Sec. 27 [1], 1987 Constitution) I. Article VI, Section 26 (1), 1987 Constitution:
Every bill passed by Congress shall embrace only one subject which shall be expressed in the title thereof.
The purposes of this constitutional requirements are: (HSA) 1. To prevent hodge-podge or log-rolling legislation; 2. To prevent surprise or fraud upon the legislature; and 3. To fairly apprise the people, through such publications of legislative proceedings as is usually made, of the subjects of legislation that are being considered, in other that they may have opportunity of being heard thereon by petition or otherwise, if they shall so desire. II. Article VI, Section 26 (2), 1987 Constitution:
No bill passed by either House shall become a law unless it has passed three readings on separate days, and printed copies thereof in its final form have been distributed to its Members three days before its passage, except when the President certifies to the necessity of its immediate enactment to meet a public calamity or emergency. Upon the last reading of a bill, no amendment thereto shall be allowed, and the vote thereon shall be taken immediately thereafter, and the yeas and nays entered in the Journal. Three-reading and No amendment rules
Parts of Statute (TiP-EBod-RSSE)

1. Title the title of a statute is the heading on the preliminary part, furnishing the name by which the act is individually known. 2. Preamble the part of a statute explaining the reasons for its enactment and the objects sought to be accomplished; declaration by the legislature of the reasons for the passage of the statute and is helpful in the interpretation of any ambiguities within the statute to which it is prefixed. 3. Enacting Clause that part of the statute which declares its enactment and serves to identify it as an act of legislation proceeding from the proper legislative authority. 4. Body The main and operative part of the statute containing its substantive and even procedural provisions.
III.
Article VI, Section 27 (1), 1987 Constitution:
MAKASIAR Notes

5. Repealing Clause That part of the statute which announces the prior statutes or specifies provisions which have been abrogated by reason of the enactment of the new law. 6. Saving Clause A restriction in a repealing act, which is intended to save rights, pending proceedings, penalties, etc., from the annihilation which would result from an unrestricted repeal. 7. Separability Clause that part of the statute which provides that in the event the one or more provisions are declared void or unconstitutional, the remaining provisions shall still be in force. 8. Effectivity clause that part of the statute which announces the effective date of the law. in order to correct errors and irregularities and to render valid and effective many attempted acts which would otherwise be ineffective for the purpose intended. Penal Statute defines criminal offenses specify corresponding fines and punishments. Prospective Law applicable only to cases which shall arise after its enactment. Retrospective Law looks backward or contemplates the past; one which is made to affect acts or facts occurring, or rights occurring, before it came into force. Affirmative Statute directs the doing of an act, or declares what shall be done in contrast to a negative statute which is one that prohibits the things from being done, or declares what shall not be done. Mandatory Statutes generic term describing statutes which require and not merely permit a course of action.
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Kinds of Statute (GS-LPP-RPC-PARM)

1. General Law affects the community at large. That which affects all people of the state or all of a particular class. 2. Special Law designed for a particular purpose, or limited in range or confined to a prescribed field of action on operation. 3. Local Law relates or operates over a particular locality instead of over the whole territory of the state. 4. Public Law a general classification of law, consisting generally of constitutional, administrative, criminal, and international law, concerned with the organization of the state, the relations between the state and the people who compose it, the responsibilities of public officers of the state, to each other, and to private persons, and the relations of state to one another. Public law may be general, local or special law. 5. Private Law defines, regulates, enforces and administers relationships among individuals, associations and corporations. 6. Remedial Statute providing means or method whereby causes of action may be affectuated, wrongs redressed and relief obtained. 7. Curative Statute a form of retrospective legislation which reaches back into the past to operate upon past events, acts or transactions
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Concept of Vague Statute

Statues or act may be said to be vague when it lacks comprehensible standards those men of common intelligence must necessarily guess at its meaning and differ as to its application. Statute is repugnant to the Constitution in two (2) respects: (DuDis) 1. It violates due process for failure to accord persons fair notice of conduct to avoid; and 2. It leaves law enforcers unbridled discretions. The Supreme Court held that the vagueness doctrine merely requires a reasonable degree of certainty for the statute to be upheld--- not absolute precision or mathematical exactitude. Flexibility, rather than meticulous specificity, is permissible as long as the metes and bounds of the statute are clearly delineated.
Repeals of Statute may be Expressed or Implied

Express repeal is the abrogation or annulling of a previously existing law by the enactment of a subsequent statute which declares that the former law shall be revoked and abrogated.
MAKASIAR Notes

Implied repeal when a later statute contains provisions so contrary to irreconcilable with those of the earlier law that only one of the two statutes can stand in force. 2. The delegate cannot be superior to the principal.
Role of Foreign Jurisprudence

Philippine laws must necessarily be construed in accordance with the intention of its own law makers and such intent may be deduced from the language of each law and the context of other local legislation related thereof. Note: Foreign jurisprudence may only used for general reference, particularly when there is no applicable local jurisprudence.
The repeal of a penal law deprives the court of jurisdiction to punish persons charged with a violation of the old penal law prior to its repeal. Only a law can repeal a law. Article 7 of the New Civil Code of the Philippines provides Laws are repealed only by subsequent ones, and their violation or non-observance shall not be excused by disuse, or custom or practice to the contrary. The intention to repeal must be clear and manifest, otherwise, at least, as a general rule, the later act is to be construed as a continuation of, and not a substitute for, the first act. Two (2) categories of repeal by implication: (CWS) 1. Where provision in the two acts on the same subject matter are in an irreconcilable conflict; 2. If the later act covers the whole subject of the earlier one and is clearly intended as a substitute to be a complete and perfect system in itself.
Chapter III Basic Guidelines in the Construction and Interpretation of Laws

Legislative Intent
The object of all interpretation and construction of statutes is to ascertain the meaning and intention of the legislature, to the end that the same may be enforced. Legislative intent is determined principally from the language of the statute.
Socorro Ramirez Vs. Hon. Court of Appeals and Esther S. Garcia
Ordinance
Ordinance an act passed by the local legislative body in the exercise of its law-making authority.
Test of Valid Ordinance (CUD-CUR)

1. Must not contravene the Constitution or any statute; 2. Must not be unfair or oppressive; 3. Must not be partial or discriminatory; 4. Must not prohibit but may regulate trade; 5. Must be general and consistent with public policy; and 6. Must not be unreasonable.
GR. 93833, September 25, 1995 Ponente: KAPUNAN, J.

FACTS: Petitioner made a secret recording of the conversation that was part of a civil case filed in the Regional Trial Court of Quezon City alleging that the private respondent, Ester S. Garcia, vexed, insulted and humiliated her in a hostile and furious mood and in a manner offensive to petitioners dignity and personality, contrary to morals, good customs and public policy.. Private respondent filed a criminal case before the Regional Trial Court of Pasay City for violation of Republic Act 4200, entitled An Act to prohibit and penalize wire tapping and other related violations of private communication, and other purposes. Petitioner filed a Motion to Quash the Information. The trial court granted the said motion. The private respondent filed a Petition for Review on Certiorari with the Supreme Court, which referred the case to the Court of Appeals in a Resolution. Respondent Court of Appeals promulgated its decision declaring the trial courts order as null and void, after subsequently denied the motion for reconsideration by the petitioner. ISSUE: Whether or not the applicable provision of Republic Act 4200 does not apply to the taping of a private conversation by one of the parties to the conversation. HELD: NO. Petition denied. Costs against petitioner. RATIO: Legislative intent is determined principally from the language of the statute.
Reason Why an Ordinance should not Contravene a Statute

1. Municipal governments only exercise delegated legislative powers conferred on them by Congress as the national law making body.
MAKASIAR Notes

The unambiguity of the express words of the provision, taken together with the above-quoted deliberations from the Congressional Record, therefore plainly supports the view held by the respondent court that the provision seeks to penalize even those privy to the private communications. Where the law makes no distinctions, one does not distinguish. [P]etitioners contention that the phrase private communication in Section 1 of R.A. 4200 does not include private conversations narrows the ordinary meaning of the word communication to a point of absurdity. supplier of petitioner often recommended by Saldivar. The report also disclosed that Saldivar had taken petitioner's missing Fedders airconditioning unit for his own personal use without authorization and also connived with Yambao to defraud petitioner of its property. The airconditioner was recovered only after petitioner GMCR filed an action for replevin against Saldivar. It likewise appeared in the course of Maramara's investigation that Imelda Salazar violated company reglations by involving herself in transactions conflicting with the company's interests. Evidence showed that she signed as a witness to the articles of partnership between Yambao and Saldivar. It also appeared that she had full knowledge of the loss and whereabouts of the Fedders airconditioner but failed to inform her employer. Consequently, in a letter dated October 8, 1984, petitioner company placed private respondent Salazar under preventive suspension for one (1) month, effective October 9, 1984, thus giving her thirty (30) days within which to, explain her side. But instead of submitting an explanations three (3) days later or on October 12, 1984 private respondent filed a complaint against petitioner for illegal suspension, which she subsequently amended to include illegal dismissal, vacation and sick leave benefits, 13th month pay and damages, after petitioner notified her in writing that effective November 8, 1984, she was considered dismissed "in view of (her) inability to refute and disprove these findings On appeal, public respondent National Labor Relations, Commission in the questioned resolution dated December 29, 1987 affirmed the aforesaid decision with respect to the reinstatement of private respondent but limited the backwages to a period of two (2) years and deleted the award for moral damages. Hence, this petition assailing the Labor Tribunal for having committed grave abuse of discretion in holding that the suspension and subsequent dismissal of private respondent were illegal and in ordering her reinstatement with two (2) years' backwages. Held: Art. 279 of the Labor Code, as amended, provides: Security of Tenure. In cases of regular employment, the employer shall not terminate the services of an employee except for a just cause or when authorized by this Title. An employee who is unjustly dismissed from work shall be entitled to reinstatement without loss of seniority rights and other privileges and to his full backwages, inclusive of allowances, and to his other benefits or their monetary equivalent computed from the time his compensation was withheld from him up to the time of his actual reinstatement. Corollary thereto are the following provisions of the Implementing Rules and Regulations of the Labor Code: Sec. 2. Security of Tenure. In cases of regular employments, the employer shall not terminate the services of an employee except for a just cause as provided in the Labor Code or when authorized by existing laws. Sec. 3. Reinstatement. An employee who is unjustly dismissed from work shall by entitled to reinstatement without loss of seniority rights and to backwages." In the case at bar, the law is on the side of private respondent. In the first place the wording of the Labor Code is clear and unambiguous: "An employee who is unjustly dismissed from work shall be entitled to reinstatement. . . . and to his full backwages. . . ." Under the principlesof statutory construction, if a statute is clears plain and free from ambiguity, it must be given its literal meaning and applied without attempted interpretation. This plain-meaning rule or verba legis derived from the maxim index animi sermo est (speech is
VERBA LEGIS If the language of the statute is plain and free from ambiguity, and express a single, definite, and sensible meaning, that meaning is conclusively presumed to be the meaning which the legislature intended to convey. Plain Meaning Rule or Verba Legis
Globe Mackay Cable and Radio Communications VS. NLRC and Imelda Salazar GR 82511, March 3, 1992
Facts: In May 1982, private respondent was employed by Globe-Mackay Cable and Radio Corporation (GMCR) as general systems analyst. Also employed by petitioner as manager for technical operations' support was Delfin Saldivar with whom private respondent was allegedly very close. Sometime in 1984, petitioner GMCR, prompted by reports that company equipment and spare parts worth thousands of dollars under the custody of Saldivar were missing, caused the investigation of the latter's activities. The report dated September 25, 1984 prepared by the company's internal auditor, Mr. Agustin Maramara, indicated that Saldivar had entered into a partnership styled Concave Commercial and Industrial Company with Richard A. Yambao, owner and manager of Elecon Engineering Services (Elecon), a supplier of petitioner often recommended by Saldivar. The report also disclosed that Saldivar had taken petitioner's missing Fedders airconditioning unit for his own personal use without authorization and also connived with Yambao to defraud petitioner of its property. The airconditioner was recovered only after petitioner GMCR filed an action for replevin against Saldivar. It likewise appeared in the course of Maramara's investigation that Imelda Salazar violated company reglations by involving herself in transactions conflicting with the company's interests. Evidence showed that she signed as a witness to the articles of partnership between Yambao and Saldivar. It also appeared that she had full knowledge of the loss and whereabouts of the Fedders airconditioner but failed to inform her employer. Consequently, in a letter dated October 8, 1984, petitioner company placed private respondent Salazar under preventive suspension for one (1) month, effective October 9, 1984, thus giving her thirty (30) days within which to, explain her side. But instead of submitting an explanations three (3) days later or on October 12, 1984 private respondent filed a complaint against petitioner for illegal suspension, which she subsequently amended to include illegal dismissal, vacation and sick leave benefits, 13th month pay and damages, after petitioner notified her in writing that effective November 8, 1984, she was considered dismissed "in view of (her) inability to refute and disprove these findings Sometime in 1984, petitioner GMCR, prompted by reports that company equipment and spare parts worth thousands of dollars under the custody of Saldivar were missing, caused the investigation of the latter's activities. The report dated September 25, 1984 prepared by the company's internal auditor, Mr. Agustin Maramara, indicated that Saldivar had entered into a partnership styled Concave Commercial and Industrial Company with Richard A. Yambao, owner and manager of Elecon Engineering Services (Elecon), a
MAKASIAR Notes

the index of intention) rests on the valid presumption that the words employed by, the legislature in a statute correctly express its intent or will and preclude the court from construing it differently. The legislature is presumed to know the meaning of the words, to:have used words advisedly, and to have expressed its intent by the use of such words as are found in the statute. Verba legis non est recedendum, or from the words of a statute there should be no departure. Neither does the provision admit of any qualification. If in the wisdom of the Court, there may be a ground or grounds for non-application of the above-cited provision, this should be by way of exception, such as when the reinstatement may be inadmissible due to ensuing strained relations between the employer and the employee. NLRC Resolution Affirmed
A statute should be construed as a whole because it is not to be presumed that the legislature has used any useless words, and because it is dangerous practice to base the construction upon only a part of it, since one portion may be qualified by other portions. In interpreting a statute, care should be taken that every part be given effect.
JMM Promotions andd Management, INC. Vs. NLRC and Ulpiano L. Delos Santos GR 109835, November 22, 1993 Ponente: CRUZ, J.
FACTS: Petitioners appeal was dismissed by the respondent National Labor Relations Commission citing the second paragraph of Article 223 of the Labor Code as amended and Rule VI, Section 6 of the new Rules of Procedure of the NLRC, as amended. The petitioner contends that the NLRC committed grave abuse of discretion in applying these rules to decisions rendered by the POEA. It insists that the appeal bond is not necessary in the case of licensed recruiters for overseas employment because they are already required under Section 4, Rule II, Book II of the POEA Rules not only to pay a license fee of P30,000 but also to post a cash bond of P100,000 and a surety bond of P50,000. In addition, the petitioner claims it has placed in escrow the sum of P200,000 with the Philippine National Bank in compliance with Section 17, Rule II, Book II of the same Rule, to primarily answer for valid and legal claims of recruited workers as a result of recruitment violations or money claims. The Solicitor General sustained the appeal bond and commented that appeals from decisions of the POEA were governed by Section 5 and 6, Rule V, Book VII of the POEA Rules. ISSUE: Whether or not the petitioner is still required to post an appeal bond to perfect its appeal from a decision of the POEA to the NLRC? HELD: YES. Petitioners contention has no merit. RATIO: Statutes should be read as a whole. Ut res magis valeat quam pereat that the thing may rather have effect than be destroyed. It is a principle of legal hermeneutics that in interpreting a statute (or a set of rules as in this case), care should be taken that every part thereof be given effect, on the theory that it was enacted as an integrated measure and not as a hodge-podge of conflicting provisions. Under the petitioners interpretation, the appeal bond required by Section 6 of the POEA Rule should be disregarded because of the earlier bonds and escrow money it has posted. The petitioner would in effect nullify Section 6 as a superfluity but there is no such redundancy. On the contrary, Section 6 complements Section 4 and Section 17. The rule is that a construction that would render a provision inoperative should be avoided. Instead, apparently inconsistent provisions should be reconciled whenever possible as parts of a coordinated and harmonious whole.
When the language of the law is clear, it should be given its natural meaning.
Felicito Basbacio Vs. Office of the Secretary, Department of Justice
GR. 109445, November 7, 1994 Ponente: MENDOZA, J.

FACTS: Petitioner Felicito Basbacio and his son-in-law, Wilfredo Balderrama, were convicted of frustrated murder and of two counts of frustrated murder. Petitioner and his son-in-law were sentenced to imprisonment and ordered immediately detained after their bonds had been cancelled. Petitioner and his son-in-law appealed. The Court of Appeals rendered a decision acquitting petitioner on the ground that the prosecution failed to prove conspiracy between him and his son-in-law. Based on his acquittal, petitioner filed a claim under Rep. Act No. 7309, Sec. 3(a), which provides for the payment of compensation to any person who was unjustly accused, convicted, imprisoned but subsequently released by virtue of a judgment of acquittal. The claim was filed with the Board of Claims of the Department of Justice, but the claim was denied on the ground that while petitioners presence at the scene of the killing was not sufficient to find him guilty beyond reasonable doubt, yet, considering that there was bad blood between him and the deceased as a result of a land dispute and the fact that the convicted murderer is his son-in-law, there was basis for finding that he was probably guilty. Petitioner brought this petition for review on certiorari as a special civil action under Rule 65 of the Rules of Court. ISSUE: Whether or not petitioner is entitled of the claim under R.A. No. 7309. HELD: NO. Petitioners contention has no merit. RATIO: Verba legis non est recedendum from the words of a statute there should be no departure. To say then that an accused has been unjustly convicted has to do with the manner of his conviction rather than with his innocence. An accused may on appeal be acquitted because he did not commit the crime, but that does not necessarily mean that he is entitled to compensation for having been the victim of an unjust conviction. If his conviction was due to an error in the appreciation of the evidence the conviction while erroneous is not unjust. That is why it is not, on the other hand, correct to say as does respondent, that under the law liability for compensation depends entirely on the innocence of the accused.
Statutes as a Whole
A cardinal rule in statutory construction is that legislative intent must be ascertained from a consideration of the statute as a whole and not merely of a particular provision. A word or phrase might easily convey a meaning which is different from the one actually intended.
Radiola Toshiba Philippines, INC. Vs. IAC GR 75222, July 18, 1991
Facts: The petitioner obtained a levy on the attachment against the properties of Carlos Gatmaytan and Teresita Gatmaytan un Civil case o. 35946 for collection of sum of money before the Court of First Instance of Rizal, Branch II, Pasig, Metro Manila. A few months later three creditors filed another petition against Gatmaytan and Teresita Gatmaytan for involuntary insolvency, docketed as special proceedings No. 1548 of the Court of First Instance of Pampanga and Angeles city. A favorable judgment was obtained of by the petitioner in Civil case No. 35946. The court ordered for the consolidation of ownership of petitioner over
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said property but respondent sheriff of Angeles City refused to issue a final ceritificate of sale because of the pending insolvency proceedings. Court of First Instance of Angeles City and Intermediate Appellate Court rules against petitioner Issue: Whether or not the levy on attachment in favor of petitioner in dissolved by the insolvency proceedings against respondents commenced for months after the said attachment. Held: Section 32 (of the Insolvency Law). As soon as an assignee is elected or appointed and qualified, the clerk of court shall, by an instrument under his hand and seal of the court, assign and convey to the assignee all the real and personal property, estate and effects of the debtor with all his deeds, books and papers relating thereto, and such assignment shall relate back to the commencement of the proceedings in insolvency, and shall relate back to the acts upon the adjudication was founded, and by operation of law shall vest the title to all such property, estate and effects in the assignee, although the same is then attached in mesne process, as the property of debtor. Such assignment shall operate to vest in the assignee all of the estate of the insolvent debtor not exempt by law from execution. It shall dissolved any attachment levied within one month next preceding the commencement of the insolvency proceedings and vacate and set aside any judgment entered in any action commenced within thirty days immediately prior to the commencement of insolvency proceedings and shall set aside any judgment entered by default or consent of the debtor within thirty days immediately prior to the commencement of insolvency proceedings. Section 79. When an attachment has been made and is not dissolved before the commencement of proceedings in insolvency, or is dissolved by an undertaking given by the defendant, if the claim upon which attachment suit was commenced is proved against the estate of the debtor, the plaintiff may prove the legal costs and disbursements of the suit, and in keeping of the property, and the amount thereof shall be a preferred debt. There is no conflicts between the two provisions. Statutory Construction; where a statute is susceptible of more than one interpretation, court should adopt such reasonable and beneficial construction as will render the provision thereof operative and effective and harmonious with each other. but even granting that such conflicts exists, it may be stated that in construing a statute, courts should adopt a construction that will give effect to every part of the statute, if at all possible. This rule is expressed in the maxim, ut magis valeat quam pereat or that construction is to be sought which gives effect to the whole of the statute its every word, hence when a statute is susceptible of more than one interpretation, the court should adopt such reasonable and beneficial construction as will render the provision thereof operative and effective and harmonious with each other.
purpose for which the statute was enacted should be rejected.

Manuel T. De Guia Vs. COMELEC GR. 104712, May 6, 1992 Ponente: BELLOSILLO J.
FACTS: [C]ongress passed R.A. 7166, signed into law by the President on November 26, 1991. It is An Act Providing for Synchronized National and Local Elections and for Electoral Reforms, Authorizing Appropriations Therefor, and for Other Purposes. Respondent Commission on Elections (COMELEC) issued Resolution No. 2313, adopting rules and guidelines in the apportionment, by district, of the number of elective members of the Sangguniang Panlalawigan in provinces with only one (1) legislative district and the Sangguniang Bayan of municipalities in the Metro Manila Area for the preparation of the Project of District Apportionment by the Provincial Election Supervisors and Election Registrars, Resolution No. 2379, approving the Project of District Apportionment submitted pursuant to Resolution No. 2313, and Resolution UND. 92-010 holding that pars. (a), (b) and (c), and the first sentence of par. (d), all of Sec. 3, R.A. 7166, apply to the May 11, 1992 elections. Petitioner imputes grave abuse of discretion to COMELEC in promulgating the aforementioned resolutions, and maintained that election of Sanggunian members be at large instead of by district. ISSUE: Whether or not the petitioners interpretation of Sec.3 of R.A. 7166 is correct in assailing the aforementioned COMELEC Resolutions. HELD: NO. Petition was dismissed for lack of merit RATIO: Spirit and purpose of the law The reason for the promulgation of R.A. 7166 is shown in the explanatory note of Senate Bill No. 1861, and that respondent COMELEC is cognizant of its legislative intent. No law is ever enacted that is intended to be meaningless, much less inutile. We must therefore, as far as we can, divine its meaning, its significance, its reason for being. As it has oft been held, the key to open the door to what the legislature intended which is vaguely expressed in the language of a statute is its purpose or the reason which induced it to enact the statute. The true import of Par. (d) is that Sangguniang Panlungsod of the singledistrict cities and the Sangguniang Bayan of the municipalities outside Metro Manila, which remained single-districts not having been ordered apportioned under Sec. 3 of R.A. 7166 will have to continue to be elected at large in the May 11, 1992, elections, although starting 1995 they shall all be elected by district to effect the full implementation
Between two statutory interpretations, that which better serves the purpose of the law should prevail.
Elena Salenillas and Bernardino Salenillas Vs. CA, ET AL., GR. 78687, January 31, 1989
Facts: Florencia H. de Enciso and Miguel Enciso. The said original certificate of title was inscribed in the Registration Book for the Province of Camarines Norte on December 10, 1961. On February 28, 1970, the patentees, the Enciso spouses, by an Absolute Deed of Sale, sold the property in favor of the petitioners, the spouses Elena Salenillas and Bernardino Salenillas for a consideration of P900.00. Petitioner Elena Salenillas is a daughter of the Encisos. As a result of the aforementioned sale, Transfer Certificate of Title No. T-8104 of the Register of Deeds of Camarines Norte was issued in the name of the Salenillas, cancelling Original Certificate of Title No. P-1248. On June 30, 1971, the petitioners mortgaged the property now covered by T.C.T. No. T-8104 with the Rural Bank of Daet, Inc. The mortgage was subsequently released on November 22, 1973 after the petitioners paid the amount of P1,000.00. Later, or on December 4, 1975, the petitioners again mortgaged the property, this time in favor of the Philippine National Bank Branch, Daet, Camarines Norte as security for a loan of P2,500.00.
Spirit and Purpose of the Law.

When the interpretation of a statute according to the exact and literal import of its words would lead to absurd or mischievous consequences, or would thwart or contravene the manifest purpose of the legislature in its enactment, it should be construed according to its spirit and reason, disregarding or modifying, so far as may be necessary, the strict letter of the law. A construction that gives to the language used in a statute a meaning that does not accomplish the
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For failure of the petitioners to pay their loan, extrajudicial foreclosure proceeding, pursuant to Act No. 3135, was instituted by the Philippine National Bank against the mortgage and the property was sold at a public auction held on February 27, 1981. The private respondent, William Guerra, emerged as the highest bidder in the said public auction and as a result thereof a "Certificate of Sale" was issued to him by the Ex Officio Provincial Sheriff of Camarines Norte. Ultimately, on July 12, 1983, a "Sheriff's Final Deed" was executed in favor of the private respondent. On August 17,1983, the Philippine National Bank filed with the Regional Trial Court of Camarines Norte at Daet, a motion for a writ of possession. The public respondent, Judge Raymundo Seva of the trial court, acting on the motion, issued on September 22, 1983 an order for the issuance of a writ of possession in favor of the private respondent. When the deputy sheriff of Camarines Norte however, attempted on November 17, 1983, to place the property in the possession of the private respondent, the petitioners refused to vacate and surrender the possession of the same and instead offered to repurchase it under Section 119 of the Public Land Act. On August 15, 1984, another motion, this time for the issuance of an alias writ of possession was filed by the private respondent with the trial court. The petitioners, on August 31, 1984, opposed the private respondents' motion and instead made a formal offer to repurchase the property. Notwithstanding the petitioners' opposition and formal offer, the trial court judge on October 12, 1984 issued the alias writ of possession prayed for the private respondent. The petitioners moved for a reconsideration of the order but their motion was denied. On appeal, the Court of Appeals dismissed the case for lack of merit The petitioners maintain that contrary to the rulings of the courts below, their right to repurchase within five years under Section 119 of the Public Land Act has not yet prescribed. To support their contention, the petitioners cite the cases of Paras vs. Court of Appeals 6 and Manuel vs. Philippine National Bank, et al. On the other side, the private respondent, in support of the appellate court's decision, states that the sale of the contested property by the patentees to the petitioners disqualified the latter from being legal heirs vis-a-vis the said property. As such, they (the petitioners) no longer enjoy the right granted to heirs under the provisions of Section 119 of the Public Land Act. ISSUE: Whether or not petitioners have the right to repurchase the contested property under Section 119 of the Public Land Act; and assuming the answer to the question is affirmative, whether or not their right to repurchase had already prescribed. Held: We rule for the petitioners. They are granted by the law the right to repurchase their property and their right to do so subsists. Section 119 of the Public Land Act, as amended, provides in full: Sec. 119. Every conveyance of land acquired under the free patent or homestead provisions, when proper, shall be subject to repurchase by the applicant, his widow, or legal heirs within a period of five years from the date of the conveyance. From the foregoing legal provision, it is explicit that only three classes of persons are bestowed the right to repurchase the applicant-patentee, his widow, or other legal heirs. Consequently, the contention of the private respondent sustained by the respondent appellate court that the petitioners do not belong to any of those classes of repurchasers because they acquired the property not through inheritance but by sale, has no legal basis. The petitioners-spouses are the daughter and son-in-law of the Encisos, patentees of the contested property. At the very least, petitioner Elena Salenillas, being a child of the Encisos, is a "legal heir" of the latter. As such, and even on this score alone, she may therefore validly repurchase. This must be so because Section 119 of the Public Land Act, in speaking of "legal heirs," makes no distinction. Ubi lex non distinguit nec nos distinguere debemos. Moreover, to indorse the distinction made by the private respondent and the appellate court would be to contravene the very purpose of Section 119 of the Public Land Act which is to give the homesteader or patentee every chance to preserve for himself and his family the land that the State had gratuitously given him as a reward for his labor in clearing and cultivating it. 9 Considering that petitioner Salenillas is a daughter of the spouses Florencia H. Enciso and Miguel Enciso, there is no gainsaying that allowing her (Elena) and her husband to repurchase the property would be more in keeping with the spirit of the law. We have time and again said that between two statutory interpretations, that which better serves the purpose of the law should prevail. Guided by the same purpose of the law, and proceeding to the other issue here raised, we rule that the five-year period for the petitioners to repurchase their property had not yet prescribed. PETITION IS GRANTED B/Gen.Jose Commendador, ET AL. Vs.B/Gen.Demetrio Camera, ET. AL. GR. 96948, August 2, 1991 Facts: The petitioners in G.R. Nos. 93177 and 96948 who are officers of the AFP were directed to appear in person before the Pre-Trial Investigating Officers for the alleged participation the failed coup on December 1 to 9, 1989. Petitioners now claim that there was no pre-trial investigation of the charges as mandated by Article of War 71. A motion for dismissal was denied. Now, their motion for reconsideration. Alleging denial of due process. In G.R. No. 95020, Ltc Jacinto Ligot applied for bail on June 5, 1990, but the application was denied by GCM No.14. He filed with the RTC a petition for certiorari and mandamus with prayer for provisional liberty and a writ of preliminary injunction. Judge of GCM then granted the provisional liberty. However he was not released immediately. The RTC now declared that even military men facing court martial proceedings can avail the right to bail. The private respondents in G.R. No. 97454 filed with SC a petition for habeas corpus on the ground that they were being detained in Camp Crame without charges. The petition was referred to RTC. Finding after hearing that no formal charges had been filed against the petitioners after more than a year after their arrest, the trial court ordered their release. Issue: Whether or Not there was a denial of due process. Whether or not there was a violation of the accused right to bail. Held: NO denial of due process. Petitioners were given several opportunities to present their side at the pre-trial investigation, first at the scheduled hearing of February 12, 1990, and then again after the denial of their motion of February 21, 1990, when they were given until March 7, 1990, to submit their counteraffidavits. On that date, they filed instead a verbal motion for reconsideration which they were again asked to submit in writing. They had been expressly warned in the subpoena that "failure to submit counter-affidavits on the date specified shall be deemed a waiver of their right to submit controverting evidence." Petitioners have a right to pre-emptory challenge. (Right to challenge validity of members of G/SCM) It is argued that since the private respondents are officers of the Armed Forces accused of violations of the Articles of War, the respondent courts have no authority to order their release and otherwise interfere with the court-martial proceedings. This is without merit. * The Regional Trial Court has concurrent jurisdiction with the Court of Appeals and the Supreme Court over petitions for certiorari, prohibition or mandamus against inferior courts and other bodies and on petitions for habeas corpus and quo warranto. The right to bail invoked by the private respondents has traditionally not been recognized and is not available in the military, as an exception to the general rule embodied in the Bill of Rights. The right to a speedy trial is given more emphasis in the military where the right to bail does not exist. On the contention that they had not been charged after more than one year from their arrest, there was substantial compliance with the requirements of due process and the right to a speedy trial. The AFP Special Investigating
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Committee was able to complete the pre-charge investigation only after one year because hundreds of officers and thousands of enlisted men were involved in the failed coup. Accordingly, in G.R. No. 93177, the petition is dismissed for lack of merit. In G.R. No. 96948, the petition is granted, and the respondents are directed to allow the petitioners to exercise the right of peremptory challenge under article 18 of the articles of war. In G.R. Nos. 95020 and 97454, the petitions are also granted, and the orders of the respondent courts for the release of the private respondents are hereby reversed and set aside. No costs. this case is the doctrine of necessary implication which holds that what is implied in a statute is as much a part thereof as that which is expressed . [T]he Court believes, and so holds, that the denial by the respondents NIA and CSC of petitioners application for early retirement benefits u nder R.A. No. 6683 is unreasonable, unjustified, and oppressive, as petitioner had filed an application for voluntary retirement within a reasonable period and she is entitled to the benefits of said law. In the interest of substantial justice, her application must be granted; after all she served the government not only for two (2) years the minimum requirement under the law but for almost fifteen (15) years in four (4) successive governmental projects.
Implications
The implications and intendments arising from the language of a statute are as much a part of it as if they had been expressed. The implication must be so strong in its probability that the contrary of thereof cannot be reasonably supposed. If the intent is expressed, there is nothing that can be implied.
City of Manila and City of Treasurer Vs. Judge Amador E. Gomez of the CFI of Manila and ESSO Philipines, INC. GR. L-37251, August 31, 1981 Ponente: AQUINO, J.
FACTS: Section 64 of the Revised Charter of Manila, Republic Act No. 409, which took effect on June 18, 1949, fixed the annual realty tax at one and one-half percent. On the other hand, Section 4 of the Special Education Fund Law, Republic Act No. 5447, which took effect on January 1, 1969, imposed an annual additional tax of one per centum on the assessed value of real property in addition to the real property tax regularly levied thereon under existing laws but the total real property tax shall not exceed a maximum of three per centrum. That maximum limit gave the municipal board of Manila the Idea of fixing the realty tax at three percent. [B]y means of Ordinance No. 7125, approved by the city mayor on December 26, 1971 and effective beginning the third quarter of 1972, the board imposed an additional one-half percent realty tax. Esso Philippines, Inc. paid under protest and later filed a complaint in the Court of First Instance of Manila for the recovery of it. It contended that the additional one-half percent tax is void because it is not authorized by the city charter nor by any law (Civil Case No. 88827). After hearing, the trial court declared the tax ordinance void and ordered the city treasurer of Manila to refund to Esso the said tax. The City of Manila and its treasurer appealed under Republic Act No. 5440 (which superseded Rule 42 of the Rules of Court) with the ruling of Judge Gomez brought about the jurisdiction to the Supreme Court. ISSUE: Whether or not the additional one-half percent realty tax is legal and valid. HELD: YES. By necessary implication. RATIO: The Supreme Court held that the doctrine of implications in statutory construction and sustained the City of Manilas contention that the additional one-half percent realty tax was sanctioned by the provision in Section 4 of the Special Education Fund Law. The doctrine of implications means that that which is plainly implied in the language of a statute is as much a part of it as that which is expressed. The obvious implication is that an additional one-half percent tax could be imposed by municipal corporations. Inferentially, that law (the ordinance) fixed at two percent the realty tax that would accrue to a city or municipality. Section 4 of the Special Education Fund Law, as confirmed by the Real Property Tax Code (later), in prescribing a total realty tax of three percent impliedly authorized the augmentation by one-half percent of the pre-existing one and one- half percent realty tax.
Doctrine of necessary implications. What is implied in a statute is as much a part thereof as that which is expressed.
Lydia O. Chua Vs. CSC, NIA GR. 88979, February 7, 1992 Ponente: PADILLA, J.
FACTS: Republic Act No. 6683 provided benefits for early retirement and voluntary separation from the government service as well as for involuntary separation due to reorganization. Deemed qualified to avail of its benefits are those enumerated in Sec. 2 of the Act. Petitioner Lydia Chua believing that she is qualified to avail of the benefits of the program, filed an application with respondent National Irrigation Administration (NIA) which, however, denied the same; instead, she was offered separation benefits equivalent to one half (1/2) month basic pay for every year of service commencing from 1980, or almost fifteen (15) years in four (4) successive governmental projects. A recourse by petitioner to the Civil Service Commission yielded negative results, citing that her position is co-terminous with the NIA project which is contractual in nature and thus excluded by the enumerations under Sec.3.1 of Joint DBM-CSC Circular Letter No. 89-1, i.e. casual, emergency, temporary or regular employment. Petitioner appealed to the Supreme Court by way of a special civil action for certiorari. ISSUE: Whether or not the petitioner is entitled to the benefits granted under Republic Act No. 6683. HELD: YES. Petition was granted. RATIO: Petitioner was established to be a co-terminous employee, a non-career civil servant, like casual and emergency employees. The Supreme Court sees no solid reason why the latter are extended benefits under the Early Retirement Law but the former are not. It will be noted that Rep. Act No. 6683 expressly extends its benefits for early retirement to regular, temporary, casual and emergency employees. But specifically excluded from the benefits are uniformed personnel of the AFP including those of the PC-INP. It can be argued that, expressio unius est exclusio alterius but the applicable maxim in
Casus Omissus
When a statute makes specific provisions in regard to several enumerated cases or objects, but omits to make any provision for a case or object which is analogous to those enumerated, or which stands upon the same reason, and is therefore within the general scope of the
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statute, and it appears that such case or object was omitted by inadvertence or because it was overlooked or unforeseen, it is called a casus omissus. Such omissions or defects cannot be supplied by the courts. The rule of casus omissus pro omisso habendus est can operate and apply only if and when the omission has been clearly established.
People of the Philippines Vs. Guillermo Manantan GR. L-14129, July 31, 1962 Ponente: REGALA, J.
FACTS: [D]efendant Guillermo Manantan was charged with a violation Section 54 of the Revised Election Code in the Court of First Instance of Pangasinan. The defense moved to dismiss the information on the ground that as justice of the peace the defendant is one of the officers enumerated in Section 54 of the Revised Election Code. The lower court denied the said motion. A second motion was filed by defense counsel who cited in support thereof the decision of the Court of Appeals in People vs. Macaraeg applying the rule of expressio unius, est exclusion alterius. The lower court dismissed the information against the accused upon the authority of the ruling in the case cited by the defense. The issue was raised to the Supreme Court. ISSUE: Whether or not a justice of the peace was included in the prohibition of Section 54 of the Revised Election Code. HELD: YES. The order of dismissal entered by the trial court should be set aside and this case was remanded for trial on the merits. RATIO: The application of the rule of casus omissus does not proceed from the mere fact that a case is criminal in nature, but rather from a reasonable certainty that a particular person, object or thing has been omitted from a legislative enumeration. In the present case, and for reasons already mentioned, there has been no such omission. There has only been a substitution of terms. On law reason and public policy, defendant-appellees contention that justices of the peace are not covered by the injunction of Section 54 must be rejected. To accept it is to render ineffective a policy so clearly and emphatically laid down by the legislature. Although it was observed that both the Court of Appeals and the trial court applied the rule of expressio unius, est exclusion alterius in arriving at the conclusion that justices of the peace are not covered by Section 54, the rule has no application. If the legislature had intended to exclude a justice of the peace from the purview of Section 54, neither the trial court nor the Court of Appeals has given the reason for the exclusion. Indeed, there appears no reason for the alleged change. Hence, the rule of expressio unius est exclusion alterius has been erroneously applied.
Follow past precedents and do not disturb what has been settled. Matters already decided on the merits cannot be relitigated again and again.
JM Tuason and Co. INC., ET AL. Vs. Hon. Herminio C. Mariano, Manuel Aquial, Maria Aquial, Spouses Jose M. Cordova and Saturnina C. Cordova GR. L-33140, October 23, 1978 Ponente: AQUINO, J.
FACTS: The case began when Manuela Aquial and Maria Aquial filed a complaint in forma pauperis in the Court of First Instance of Rizal Pasig Branch X, wherein they prayed that they be declared the owners of a parcel of land located at Balara, Marikina, Rizal, docketed as Civil Case No. 8943. They alleged that sometime in 1960, or after J. M. Tuason & Co., Inc. had illegally entered upon that land, they discovered that it had been fraudulently or erroneously included in OCT No. 735 of the Registry of Deeds of Rizal. They further alleged that transfer certificates of title, derived from OCT No. 735, were issued to J. M. Tuason & Co., Inc., et.al. J.M. Tuason & Co., Inc. filed a motion to dismiss on the grounds of lack of jurisdiction, improper venue, prescription, laches and prior judgment. The plaintiffs opposed that motion. The lower court denied it. The grounds of the motion to dismiss were pleaded as affirmative defenses in the answer of Tuason and J. M. Tuason & Co., Inc. They insisted that a preliminary hearing be held on those defenses. The Tuason and J. M. Tuason & Co., Inc. filed the instant civil actions of certiorari and prohibition praying, inter alia, that the trial court be ordered to dismiss the complaint and enjoined from proceeding in the said case, and a writ of preliminary injunction was issued. ISSUE: Whether or not OCT No. 735 and the titles derived therefrom can be questioned at this late hour by respondents Aquial and Cordova. HELD: NO. The trial court was directed to dismiss Civil Case 8943 with prejudice and without costs. RATIO: Considering the governing principle of stare decisis et non quieta movere (follow past precedents and do not disturb what has been settled), respondents Aquial and Cordova cannot maintain their action in Civil Case No. 8943 without eroding the long settled holding of the courts that OCT No. 735 is valid and no longer open to attack.It is against public policy that matters already decided on the merits be relitigated again and again, consuming the courts time and energies at the expense of other litigants.
Chapter IV Construction and Interpretation of Words and Phrases

When the Law Does Not Distinguish, Courts Should Not Distinguish When the law does not distinguish, courts should not distinguish. The rule, founded on logic, is a corollary of the principle that general words and phrases of a statute should ordinarily be accorded their natural and general significance.
Philippine British Assurance Co., INC V. Intermediate Appellate Court GR. L-72005 May 29, 1987 Ponente: GANCAYCO, J.
FACTS:
Stare Decisis.
It is the doctrine that, when court has once laid down a principle, and apply it to all future cases, where facts are substantially the same, regardless of whether the parties and properties are the same. Stare decisis et non quieta movere (follow past precedents and do not disturb what has been settled.)
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[P]rivate respondent Sycwin Coating & Wires, Inc., filed a complaint for collection of a sum of money against Varian Industrial Corporation before the Regional Trial Court of Quezon City. During the pendency of the suit, private respondent succeeded in attaching some of the properties of Varian Industrial Corporation upon the posting of a supersedeas bond. The latter in turn posted a counterbond in the sum of P1,400,000.00 thru petitioner Philippine British Assurance Co., Inc., so the attached properties were released. The trial court rendered judgment in favor of Sycwin. Varian Industrial Corporation appealed the decision to the respondent Court. Sycwin then filed a petition for execution pending appeal against the properties of Varian in respondent Court. The respondent Court granted the petition of Sycwin. Varian, thru its insurer and petitioner herein, raised the issue to the Supreme Court. A temporary restraining order enjoining the respondents from enforcing the order complaint of was issued. ISSUE: Whether or not an order of execution pending appeal of any judgment maybe enforced on the counterbond of the petitioner. HELD: YES. Petition was dismissed for lack of merit and the restraining order dissolved with costs against petitioner. RATIO: It is well recognized rule that where the law does not distinguish, courts should not distinguish. Ubi lex non distinguit nec nos distinguere debemus. The rule, founded on logic, is a corollary of the principle that general words and phrases in a statute should ordinarily be accorded their natural and general significance. The rule requires that a general term or phrase should not be reduced into parts and one part distinguished from the other so as to justify its exclusion from the operation of the law. In other words, there should be no distinction in the application of a statute where none is indicated. For courts are not authorized to distinguish where the law makes no distinction. They should instead administer the law not as they think it ought to be but as they find it and without regard to consequences. The rule therefore, is that the counterbond to lift attachment that is issued in accordance with the provisions of Section 5, Rule 57, of the Rules of Court, shall be charged with the payment of any judgment that is returned unsatisfied. It covers not only a final and executory judgment but also the execution of a judgment pending appeal. Whether or not Section 14 of R.A. No. 7166 excludes candidates who already withdrew their candidacy for election. HELD: NO. Petition was dismissed for lack of merit. RATIO: Well-recognized is the rule that where the law does not distinguish, courts should not distinguish, ubi lex non distinguit nec nos distinguere debemus. In the case at bench, as the law makes no distinction or qualification as to whether the candidate pursued his candidacy or withdrew the same, the term every candidate must be deemed to refer not only to a candidate who pursued his campaign, but also to one who withdrew his candidacy. Also, under the fourth paragraph of Section 73 of the B.P. Blg. 881 or the Omnibus Election Code of the Philippines, it is provided that [t]he filing or withdrawal of certificate of candidacy shall not affect whatever civil, criminal or administrative liabilities which a candidate may have incurred. Petitioners withdrawal of his candidacy did not extinguish his liability for the administrative fine.
If the law makes no distinction, neither should the Court.

People of the Philippines Vs. Hon. Judge Antonio C. Evangeista and Guildo S. Tugonon GR. 110898, February 20, 1996
Facts: Private respondent Grildo S. Tugonan was charged with frustrated homicide and convicted of frustrated homicide in the RTC of Misamis Oriental (Branch 21) and was sentenced to one year of prision correccional in its minimum period and ordered to pay to the offended party P5,000.00 for medical expense, without subsidiary imprisonment, and the costs. The RTC appreciated in his favor the privileged mitigating circumstances of incomplete self-defense and the mitigating circumstance of voluntary surrender. On appeal the Court of Appeals affirmed private respondents conviction but modified his sentence by imposing on him an indeterminate penalty of 2 months of arresto mayor, as minimum, to 2 years and 4 months of prision correccional, as maximum On December 21., 1992, respondent Judge Antonio C. Evangelista of the RTC set the case for repromulgation of January 4, 1993. On December 28, 1992, private respondent filed a petition for probation. On February 18, 1993, Chief Probation and Parole Officer Isias B. Valdehueza recommended denial of private respondents application for probation on the ground that by appealing the sentence of the trial court, when he could have then applied for probation, private respondent waived the right to make his application. The Probation Officer thought the present case to be distinguishable from Santos To v. Pao in the sense that in this case the original sentence imposed on private respondent by the trial court (1 year of imprisonment) was probationable and there was no reason for private respondent not to have filed his application for probation then, whereas in Santos To v. Pao the penalty only became probationable after it had been reduced as a result of the appeal. The RTC set aside the Probation Officers recommendation and granted private respondents application for probation in its order of April 23, 1993. Hence this petition by the prosecution. Issue: Whether the RTC committed a grave abuse of its discretion by granting private respondents application for probation despite the fact that he had appealed from the judgment of his conviction of the trial court.
The rule is well-recognized that where the law does not distinguish, courts should not distinguish
JUANITO C. PILAR vs. COMELEC G.R. No. 115245/ 245 SCRA 759 July 11, 1995 Ponente: QUIASON, J.
FACTS: On March 22, 1992, petitioner Juanito C. Pilar filed his certificate of candidacy for the position of member of the Sangguniang Panlalawigan of the Province of Isabela. On March 25, 1992, petitioner withdrew his certificate of candidacy. In M.R. Nos. 93-2654 and 94-0065 dated November 3, 1993 and February 13, 1994 respectively, the COMELEC imposed upon petitioner the fine of Ten Thousand Pesos (P10,000.00) for failure to file his statement of contributions and expenditures. In M.R. No. 94-0594 dated February 24, 1994, the COMELEC denied the motion for reconsideration of petitioner and deemed final M.R. Nos. 93-2654 and 94-0065. Petitioner went to the COMELEC En Banc (UND No. 94-040), which denied the petition in a Resolution dated April 28, 1994. Petition for certiorari was subsequently filed to the Supreme Court. Petitioner argues that he cannot be held liable for failure to file a statement of contributions and expenditures because he was a non -candidate, having withdrawn his certificates of candidacy three days after its filing. Petitioner posits that it is . . . clear from the law that candidate must have entered the political contest, and should have either won or lost under Section 14 of R.A. 7166 entitled An Act Providing for Synchronized National and Local Elections and for Electoral Reforms, Authorizing Appropriations Therefor, and for Other Purposes. ISSUE:
MAKASIAR Notes
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HELD: The Court holds that it did. Until its amendment by P.D. No. 1990 in 1986, it was possible under P.D. No. 986, otherwise known as the Probation Law, for the accused to take his chances on appeal by allowing probation to be granted even after an accused had appealed his sentence and failed to obtain an acquittal, just so long as he had not yet started to serve the sentence. Accordingly, in Santos To v. Pao, it was held that the fact that the accused had appealed did not bar him from applying for probation especially because it was as a result of the appeal that his sentence was reduced and made the probationable limit. The law was, however, amended by P.D. No. 1990 which took effect on January 15, 1986 precisely put a stop to the practice of appealing from judgments of conviction even if the sentence is probationable for the purpose of securing an acquittal and applying for probation only if the accused fails in his bid. Thus, as amended by P.D. No. 1990, Section 4 of the Probation Law now reads: Section 4. Grant of Probation. Subject to the provisions of this Decree, the trial court may, after it shall have convicted and sentenced a defendant, and upon application by said defendant within the period for perfecting an appeal, suspend the execution of the sentence and place the defendant on probation for such period and upon such terms and conditions as it may deem best; Provided, That no application for probation shall be entertained or granted if the defendant has perfected the appeal from the judgment of conviction. Probation may be granted whether the sentence imposes a term of imprisonment or a fine only. An application for probation shall be filed with the trial court. The filing of the application shall be deemed a waiver of the right to appeal. An order granting or denying probation shall not be appealable. (Italics added) Since private respondent filed his application for probation on December 28, 1992, after P.D. No. 1990 had taken effect, it is covered by the prohibition that no application for probation shall be entertained or granted if the defendant has perfected the appeal from the judgment of conviction and that the filing of the application shall be deemed a waiver of the right to appeal. Having appealed from the judgment of the trial court and having applied for probation only after the Court of Appeals had affirmed his conviction, private respondent was clearly precluded from the benefits of probation. Private respondent argues, however, that a distinction should be drawn between meritorious appeals (like his appeal notwithstanding the appellate courts affirmance of his conviction) and unmeritorious appeals. But the law does not make any distinction and so neither should the Court. In fact if an appeal is truly meritorious the accused would be set free and not only given probation. PETITION GRANTED, JUDGMENT GRANTING PROBATION SET ASIDE. FACTS: [P]etitioner Cecilio S. de Villa was charged before the Regional Trial Court of the National Capital Judicial Region (Makati, Branch 145) with violation of Batas Pambansa Bilang 22. Petitioner moved to dismiss the Information on the following grounds: (a) Respondent court has no jurisdiction over the offense charged; and (b) That no offense was committed since the check involved was payable in dollars, hence, the obligation created is null and void pursuant to Republic Act No. 529 (An Act to Assure Uniform Value of Philippine Coin and Currency). A petition for certiorari seeking to declare the nullity of the RTC ruling was filed by the petitioner in the Court of Appeals. The Court of Appeals dismissed the petition with costs against the petitioner. A motion for reconsideration of the said decision was filed by the petitioner but the same was denied by the Court of Appeals, thus elevated to the Supreme Court. ISSUES: Whether or not: (1) The Regional Trial Court of Makati City has jurisdiction over the case; and, (2) The check in question, drawn against the dollar account of petitioner with a foreign bank, is covered by the Bouncing Checks Law (B.P. Blg. 22). HELD: YES on both cases. Petition was dismissed for lack of merit. RATIO: For the first issue: The trial courts jurisdiction over the case, subject of this review, cannot be questioned, as Sections 10 and 15(a), Rule 110 of the Rules of Court specifically provide. The information under consideration specifically alleged that the offense was committed in Makati, Metro Manila and therefore, the same is controlling and sufficient to vest jurisdiction upon the Regional Trial Court of Makati. The Court acquires jurisdiction over the case and over the person of the accused upon the filing of a complaint or information in court which initiates a criminal action (Republic vs. Sunga, 162 SCRA 191 [1988]). For the second issue: Exception in the Statute. It is a cardinal principle in statutory construction that where the law does not distinguish courts should not distinguish. Parenthetically, the rule is that where the law does not make any exception, courts may not except something unless compelling reasons exist to justify it (Phil. British Assurance Co., Inc. vs. IAC, 150 SCRA 520 [1987]). The records of the Batasan, Vol. III, unmistakably show that the intention of the lawmakers is to apply the law to whatever currency may be the subject thereof. The discussion on the floor of the then Batasang Pambansa fully sustains this view.
General and Special Terms

General terms in a statute are to receive a general construction, unless retrained by the context or by plain inferences from the scope and purpose of the act. General terms or provisions in a statute may be restrained and limited by specific terms or provisions with which they are associated. Special terms in a statute may sometimes be expanded to a general signification by the consideration that the reason of the law is general.
Exceptions in the Statute

When the law does not make any exception, living courts may not except something unless compelling reasons exists to justify it.
De Villa V. Court of Appeals GR. 87416 Apr. 8 1991 Ponente: PARAS, J.
General terms may be restricted by a specific words, with the result that the general language will be limited by a specific language which indicates the statutes object and purpose. The rule is applicable
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only to cases wherein, except for one general term, all the items in a enumeration belong to or fall under one specific class.
Colgate-Palmolive V. Auditor General GR. L-14787 Jan. 28, 1961 Ponente: GUTIERREZ DAVID, J.
FACTS: The petitioner Colgate-Palmolive Philippines imported from abroad various materials such as irish moss extract, sodium benzoate, sodium saccharinate precipitated calcium carbonate and dicalcium phosphate, for use as stabilizers and flavoring of the dental cream it manufactures. For every importation made of these materials, the petitioner paid to the Central Bank of the Philippines the 17% special excise tax on the foreign exchange used for the payment of the cost, transportation and other charges incident thereto, pursuant to Republic Act No. 601, as amended, commonly known as the Exchange Tax Law. The petitioner filed with the Central Bank three applications for refund of the 17% special excise tax it had paid. The auditor of the Central Bank, refused to pass in audit its claims for refund fixed by the Officer-in-Charge of the Exchange Tax Administration, on the theory that toothpaste stabilizers and flavors are not exempt under section 2 of the Exchange Tax Law. Petitioner appealed to the Auditor General, but the latter affirmed the ruling of the auditor of the Central Bank, maintaining that the term stabilizer and flavors mentioned in section 2 of the Exchange Tax Law refers only to those used in the preparation or manufacture of food or food products. Not satisfied, the petitioner brought the case to the Supreme Court thru the present petition for review.
those specifically mentioned. But this rule must be discarded where the legislative intention is plain to the contrary. This rule is commonly called the ejusdem generis rule, because it teaches us that broad and comprehensive expressions in an act, such as and all others, or any others, are usually to be restricted to persons or things of the same kind or class with those specially named in the preceding words. Rule of ejusdem generis merely a tool of statutory construction resorted to when legislative intent is uncertain. Applying the rule in statutory construction known as ejusdem generis, that is where general words follow an enumeration of persons or things, by words of a particular, and specific meaing, such general words are not to be construed in their widest extent, but are to be held as applying only to persons or things of the same kind or class as those specifically mentioned.
Republic V. Migrinio GR. 89483 Aug. 30 1990 Ponente: CORTES, J.
FACTS: The New Armed Forces Anti-Graft Board (Board) under the Presidential Commission on Good Government (PCGG) recommended that private respondent Lt. Col. Troadio Tecson (ret.) be prosecuted and tried for violation of Rep. Act No. 3019, as amended, and Rep. Act No. 1379, as amended. Private respondent moved to dismiss. The Board opposed. Private respondent filed a petition for prohibition with preliminary injunction with the Regional Trial Court in Pasig, Metro Manila. According to petitioners, the PCGG has the power to investigate and cause the prosecution of private respondent because he is a subordinate of former President Marcos. Respondent alleged that he is not one of the subordinates contemplated in Executive Orders 1, 2, 14 and 14-A as the alleged illegal acts being imputed to him, that of alleged amassing wealth beyond his legal means while Finance Officer of the Philippine Constabulary, are acts of his own alone, not connected with his being a crony, business associate, etc. or subordinate as the petition does not allege so. Hence the PCGG has no jurisdiction to investigate him. ISSUE: Whether or not private respondent acted as a subordinate under E.O. No.1 and related executive orders. HELD: NO. Civil Case decision dismissed and nullified. TRO was made permanent. RATIO: Applying the rule in statutory construction known as ejusdem generis, that is [w]here general words follow an enumeration of persons or things, by words of a particular and specific meaning, such general words are not to be construed in their widest extent, but are to be held as applying only to persons or things of the same kind or class as those specifically mentioned. The term subordinate as used in E.O. Nos. 1 and 2 would refer to one who enjoys a close association or relation with former Pres. Marcos and/or his wife, similar to the immediate family member, relative, and close associate in E.O. No. 1 and the close relative, business associate, dummy, agent, or nominee in E.O. No. 2.
ISSUE: Whether or not the foreign exchange used by petitioner for the importation of dental cream stabilizers and flavors is exempt from the 17% special excise tax imposed by the Exchange Tax Law (Republic Act No. 601). HELD: YES. The decision under review was reversed. RATIO: General and special terms. The ruling of the Auditor General that the term stabilizer and flavors as used in the law refers only to those materials actually used in the preparation or manufacture of food and food products is based, apparently, on the principle of statutory construction that general terms may be restricted by specific words, with the result that the general language will be limited by the specific language which indicates the statutes object and purpose. The rule, however, is applicable only to cases where, except for one general term, all the items in an enumeration belong to or fall under one specific class (ejusdem generis). In the case at bar, it is true that the term stabilizer and flavors is preceded by a number of articles that may be classified as food or food products, but it is likewise true that the other items immediately following it do not belong to the same classification. The rule of construction that general and unlimited terms are restrained and limited by particular recitals when used in connection with them, does not require the rejection of general terms entirely. It is intended merely as an aid in ascertaining the intention of the legislature and is to be taken in connection with other rules of construction.
General Terms Following Special Terms (Ejusdem Generis)

It is a general rule of statutory construction that where general words follow an enumeration of persons or things, by words of a particular and specific meaning, such general words are not to be construed in their widest extent, but are to be held as applying only to persons or things of the same general kind or class as
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The PCGG is ENJOINED from proceeding with the investigation and prosecution of private respondent, without prejudice to his investigation and prosecution by the appropriate prosecution agency. 463, respectively; Section 169 has lost its tax purpose, and thus the Commission er nec essa ry lost his authority to enforce the same. Further, Section 169 applies to skimmed milk, which is different to filled milk. F u r t h e r m o r e , S e c t i o n 1 6 9 i s o n l y b e i n g e n f o r c e d against the respondent companies nad not against manu factu rers, distribu tors or sellers of cond ens ed skimmed milk such as SIM ILAC, SM A, BREMIL, E NFAM IL, and OLAC. Such kind of enforcem ent amou nts to an uncon stitutional denial of the equal protection of the laws, for the law, if not equally enforced to persons similarly situated, would offend against the Constitution.
Rule of ejusdem generis merely a tool of statutory construction resorted to when legislative intent is uncertain.
People V. Echavez GR. L-47757-61 Jan. 28, 1980 Ponente: AQUINO
FACTS: Petitioner Ello filed with the lower court separate informations against sixteen persons charging them with squatting as penalized by Presidential Decree No. 772. Before the accused could be arraigned, respondent Judge Echaves motu proprio issued an omnibus order dismissing the five informations (out of 16 raffled) on the grounds (1) that it was alleged that the accused entered the land through stealth and strategy, whereas under the decree the entry should be effected with the use of force, intimidation or threat, or taking advantage of the absence or tolerance of the landowner, and (2) that under the rule of ejusdem generis the decree does not apply to the cultivation of a grazing land. From the order of dismissal, the fiscal appealed to this Court under Republic Act No. 5440. ISSUE: Whether or not P.D. No. 772 which penalizes squatting and similar acts, (also) apply to agricultural lands. HELD: NO. Appeal was devoid of merit.Trial courts dismissal was affirmed. RATIO: [T]he lower court correctly ruled that the decree does not apply to pasture lands because its preamble shows that it was intended to apply to squatting in urban communities or more particularly to illegal constructions in squatter areas made by well-to-do individuals. The squating complained of involves pasture lands in rural areas. The rule of ejusdem generis (of the same kind or species) invoked by the trial court does not apply to this case. Here, the intent of the decree is unmistakable. It is intended to apply only to urban communities, particularly to illegal constructions. The rule of ejusdem generis is merely a tool of statutory construction which is resorted to when the legislative intent is uncertain.
Express Mention and Implied Exclusion. (Expressio Unius Est Exclusio Alterius)
It is a general rule of statutory construction that the express mention of one person, thing, or consequence is tantamount to an express exclusion of all others. Expressio unius est exclusio alterius. It is based upon the rules of logic and natural workings of the human mind. It is useful only as a guide in determining the probable intention of the legislature.
Except: When there is manifest injustice When there is no reason for exception. The express mention of one person, thing, act, or consequence excludes all others. Expressio unuis est exclusion alterius
SPMC V. Commission of Internal Revenue GR. 147749 June 22, 2006 Ponente: CORONA, J.
FACTS: San Pablo Manufacturing Corporation (SPMC) is a domestic corporation engaged in the business of milling, manufacturing and exporting of coconut oil and other allied products. It was assessed and ordered to pay by the Commissioner of Internal Revenue millers tax and manufacturers sales tax, among other deficiency taxes, for taxable year 1987 particularly on SPMCs sales of crude oil to United Coconut Chemicals, Inc. (UNICHEM) while the deficiency sales tax was applied on its sales of corn and edible oil as manufactured products. SPMC opposed the assessments. The Commissioner denied its protest. SPMC appealed the denial of its protest to the Court of Tax Appeals (CTA) by way of a petition for review. docketed as CTA Case No. 5423. It insists on the liberal application of the rules because, on the merits of the petition, SPMC was not liable for the 3% millers tax. It maintains that the crude oil which it sold to UNICHEM was actually exported by UNICHEM as an ingredient of fatty acid and glycerine, hence, not subject to millers tax pursuant to Section 168 of the 1987 Tax Code. Since UNICHEM, the buyer of SPMCs milled products, subsequently exported said products, SPMC should be exempted from the millers tax. ISSUE: Whether or not SPMCs sale of crude coconut oil to UNICHEM was subject to the 3% millers task. HELD: NO. Petition was denied. RATIO: The language of the exempting clause of Section 168 of the 1987 Tax Code was clear. The tax exemption applied only to the exportation of rope, coconut oil, palm oil, copra by-products and dessicated coconuts, whether in their
The familiar rule of Ejusdem Generis

Vera V. Cuevas GR. L 33693-94 May 31, 1979
Facts: Consolidated Philippines Inc., General Milk Co. (Phil.) Inc., and Milk Industries Inc. are engaged in The m anufacture, sale and distribution of fi lled milk products throughout the Philippines. The Institute of Evaporated Filled Milk Manufacturers of the Philippines is a corporation organized to uphold and maintain the highest standards of local filled milk industries, of which the companies are members. The Commissioner required the companies to withdraw from the market all of their filled milk products which do not bear the inscription required by Section 169 (Inscription to be placed on skimmed milk) of the Tax Code within 15days from receipt of order with explicit warning of prosecution for noncompliance. The companies filed an action for prohibition and injunction. Issue: Whether Section 169 of the Tax Code can be enforced against the companies. Held: With Section 141 (specific tax imposed on skimmed milk ) and Section 177 (penalt y on sa le of skimmed milk without payment of specific tax and legend required in Section 169) repealed by RA 344 and RA
MAKASIAR Notes
17

original state or as an ingredient or part of any manufactured article or products, by the proprietor or operator of the factory or by the miller himself. Where the law enumerates the subject or condition upon which it applies, it is to be construed as excluding from its effects all those not expressly mentioned. Expressio unius est exclusio alterius. Anything that is not included in the enumeration is excluded therefrom and a meaning that does not appear nor is intended or reflected in the very language of the statute cannot be placed therein. The rule proceeds from the premise that the legislature would not have made specific enumerations in a statute if it had the intention not to restrict its meaning and confine its terms to those expressly mentioned. The rule of expressio unius est exclusio alterius is a canon of restrictive interpretation. Its application in this case is consistent with the construction of tax exemptions in strictissimi juris against the taxpayer. To allow SPMCs claim for tax exemption will violate these established principles and unduly derogate sovereign authority. Based on the first paragraph of the said Section 1 of R.A. No. 3753, it is clear that Marcos shall be derived from the listed barangays of Dingras, namely: Capariaan, Biding, Escoda, Culao, Alabaan, Ragas and Agunit. The Municipality of Nueva Era or any of its barangays was not mentioned. Hence, if based only on said paragraph, it is clear that Nueva Era may not be considered as a source of territory of Marcos. There is no issue insofar as the first paragraph is concerned which named only Dingras as the mother municipality of Marcos. The problem, however, lies in the description of Marcos' boundaries as stated in the second paragraph, particularly in the phrase: "on the East, by the Ilocos Norte-Mt. Province boundary." On March 29, 2006, the Sangguniang Panlalawigan of Ilocos Norte ruled in favor of Nueva Era, by dismissing the case of Marcos. This decision was affirmed by the Regional Trial Court of Ilocos Norte In a Decision dated June 6, 2005, the CA partly reversed the RTC decision with the following disposition: WHEREFORE, we partially GRANT the petition treated as one for certiorari. The Decisions of both the Sangguniang Panlalawigan and Regional Trial Court of Ilocos Norte are REVERSED and SET ASIDE insofar as they made the eastern boundary of the municipality of Marcos co-terminous with the eastern boundary of Dingras town, and another is rendered extending the said boundary of Marcos to the boundary line between the province of Ilocos Norte and Kalinga-Apayao, but the same Decisions are AFFIRMED with respect to the denial of the claim of Marcos to the detached northern portion of barangay Sto. Nio which should, as it is hereby ordered to, remain with the municipality of Nueva Era.
MUNICIPALITY OF NUEVA ERA, ILOCOS NORTE, vs.MUNICIPALITY OF MARCOS, ILOCOS NORTE, GR. 169435, February 27, 2008 Facts:
The Municipality of Nueva Era was created from the settlements of Bugayong, Cabittaoran, Garnaden, Padpadon, Padsan, Paorpatoc, Tibangran, and Uguis which were previously organized as rancherias, each of which was under the independent control of a chief. Governor General Francis Burton Harrison, acting on a resolution passed by the provincial government of Ilocos Norte, united these rancherias and created the township of Nueva Era by virtue of Executive Order (E.O.) No. 66 dated September 30, 1916. The Municipality of Marcos, on the other hand, was created on June 22, 1963 pursuant to Republic Act (R.A.) No. 3753 entitled "An Act Creating the Municipality of Marcos in the Province of Ilocos Norte." Section 1 of R.A. No. 3753 provides: SECTION 1. The barrios of Capariaan, Biding, Escoda, Culao, Alabaan, Ragas and Agunit in the Municipality of Dingras, Province of Ilocos Norte, are hereby separated from the said municipality and constituted into a new and separate municipality to be known as the Municipality of Marcos, with the following boundaries: On the Northwest, by the barrios Biding-Rangay boundary going down to the barrios Capariaan-Gabon boundary consisting of foot path and feeder road; on the Northeast, by the Burnay River which is the common boundary of barrios Agunit and Naglayaan; on the East, by the Ilocos Norte-Mt. Province boundary; on the South, by the Padsan River which is at the same time the boundary between the municipalities of Banna and Dingras; on the West and Southwest, by the boundary between the municipalities of Batac and Dingras. The Municipality of Marcos shall have its seat of government in the barrio of Biding. Based on the first paragraph of the said Section 1 of R.A. No. 3753, it is clear that Marcos shall be derived from the listed barangays of Dingras, namely: Capariaan, Biding, Escoda, Culao, Alabaan, Ragas and Agunit. The Municipality of Nueva Era or any of its barangays was not mentioned. Hence, if based only on said paragraph, it is clear that Nueva Era may not be considered as a source of territory of Marcos. There is no issue insofar as the first paragraph is concerned which named only Dingras as the mother municipality of Marcos. The problem, however, lies in the description of Marcos' boundaries as stated in the second paragraph, particularly in the phrase: "on the East, by the Ilocos Norte-Mt. Province boundary."
Issue:
Whether or not the eastern boundary of Marcos extends over and covers a portion of Nueva Era.
Held:
Only the barrios (now barangays) of Dingras from which Marcos obtained its territory are named in R.A. No. 3753. To wit: SECTION 1. The barrios of Capariaan, Biding, Escoda, Culao, Alabaan, Ragas and Agunit in the Municipality of Dingras, Province of Ilocos Norte, are hereby separated from the said municipality and constituted into a new and separate municipality to be known as the Municipality of Marcos, Since only the barangays of Dingras are enumerated as Marcos' source of territory, Nueva Era's territory is, therefore, excluded. Under the maxim expressio unius est exclusio alterius, the mention of one thing implies the exclusion of another thing not mentioned. If a statute enumerates the things upon which it is to operate, everything else must necessarily and by implication be excluded from its operation and effect. This rule, as a guide to probable legislative intent, is based upon the rules of logic and natural workings of the human mind. Had the legislature intended other barangays from Nueva Era to become part of Marcos, it could have easily done so by clear and concise language. Where the terms are expressly limited to certain matters, it may not by interpretation or construction be extended to other matters. The rule proceeds from the premise that the legislature would not have made specified enumerations in a statute had the intention been not to restrict its meaning and to confine its terms to those expressly mentioned. Moreover, since the barangays of Nueva Era were not mentioned in the enumeration of barangays out of which the territory of Marcos shall be set, their omission must be held to have been done intentionally. This conclusion finds support in the rule of casus omissus pro omisso habendus est, which states that a person, object or thing omitted from an enumeration must be held to have been omitted intentionally.
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Associated Words (Noscitur Sociis)
Explain and limit each other. When a word used in a statute is ambiguous or vague, its meaning may be clear and specific by considering the company in which it is found and the meaning of the terms which are associated with it. The meaning of a doubtful word or phrase may be ascertained by reference to the meaning of other words or phrases with which it is associated and that, where several things are referred to, they are presumed to be of the same class when connected by a copulative conjunction, unless a contrary intent plainly appears.
by considering the company of terms in which it is found or with which it is associated. Section 24 of R.A. No. 6770, which grants the Ombudsman the power to preventively suspend public officials and employees facing administrative charges before him, is a procedural, not a penal statute. The preventive suspension is imposed after compliance with the requisites therein set forth, as an aid in the investigation of the administrative charges.
Use of Negative Words.

Negative words and phrases regarded as mandatory while those affirmative are mere directory.
Fule V. Court of Appeals GR. L-79094 June 22, 1988 Ponente: MELENCIO-HERRERA, J.
FACTS: This is a Petition for Review on certiorari of the Decision of respondent Appellate Court, which affirmed the judgment of the Regional Trial Court, Lucena City, Branch LIV, convicting petitioner (the accused-appellant) of Violation of Batas Pambansa Blg. 22 (The Bouncing Checks Law) on the basis of the Stipulation of Facts entered into between the prosecution and the defense during the pre-trial conference in the Trial Court. At the hearing of August 23, 1985, only the prosecution presented its evidence. At the subsequent hearing on September 17, 1985, petitioner-appellant waived the right to present evidence and, in lieu thereof, submitted a Memorandum confirming the Stipulation of Facts. The Trial Court convicted petitionerappellant. On appeal, respondent Appellate Court upheld the Stipulation of Facts and affirmed the judgment of conviction. Hence, this recourse, with petitionerappellant contending that the Honorable Respondent Court of Appeals erred in the decision of the Regional Trial Court convicting the petitioner of the offense charged, despite the cold fact that the basis of the conviction was based solely on the stipulation of facts made during the pre-trial on August 8, 1985, which was not signed by the petitioner, nor by his counsel. In Sec.4 of the Rules on Criminal Procedures: SEC. 4. Pre-trial agreements must be signed. No agreement or admission made or entered during the pre-trial conference shall be used in evidence against the accused unless reduced to writing and signed by him and his counsel. (Rule 118) [Emphasis supplied] Having been effective since January 01, 1985, the above rule is applicable. ISSUE: Whether or not the omission of the signature of the accused and his counsel, as mandatorily required by the Rules, renders the Stipulation of Facts inadmissible in evidence. HELD: YES. Judgment of respondent Appellate Court is REVERSED and this case is hereby ordered RE-OPENED and REMANDED to the appropriate Branch of the Regional Trial Court of Lucena City, for further reception of evidence. RATIO: By its very language, the Rule is mandatory. Under the rule of statutory construction, negative words and phrases are to be regarded as mandatory while those in the affirmative are merely directory (McGee vs. Republic, 94 Phil. 820 [1954]). The use of the term shall further emphasizes its mandatory character and means that it is imperative, operating to impose a duty which may be enforced (Bersabal vs. Salvador, No. L-35910, July 21, 1978, 84 SCRA 176). And more importantly, penal statutes whether substantive and remedial or procedural are, by consecrated rule, to be strictly applied against the government and liberally in favor of the accused (People vs. Terrado No. L-23625, November 25, 1983, 125 SCRA 648).
Where a particular word is equally susceptible of various meanings, its correct construction may be made specific by considering the company of terms in which it is found or with which it is associated.
Buenaseda V. Flavier GR. 106719 Sept. 21 1993 Ponente: QUIASON, J.
FACTS: The petition for Certiorari, Prohibition and Mandamus, with Prayer for Preliminary Injunction or Temporary Restraining Order, under Rule 65 of the Revised Rules of Court, seeks to nullify the Order of the Ombudsman directing the preventive suspension of petitioners Dr. Brigida S. Buenaseda et.al. The questioned order was issued in connection with the administrative complaint filed with the Ombudsman (OBM-ADM-0-91-0151) by the private respondents against the petitioners for violation of the Anti-Graft and Corrupt Practices Act. The Supreme Court required respondent Secretary to comply with the aforestated status quo order. The Solicitor General, in his comment, stated that (a) The authority of the Ombudsman is only to recommend suspension and he has no direct power to suspend; and (b) Assuming the Ombudsman has the power to directly suspend a government official or employee, there are conditions required by law for the exercise of such powers; [and] said conditions have not been met in the instant case ISSUE: Whether or not the Ombudsman has the power to suspend government officials and employees working in offices other than the Office of the Ombudsman, pending the investigation of the administrative complaints filed against said officials and employees. HELD: YES. Petition was dismissed, status quo lifted and set aside. RATIO: When the constitution vested on the Ombudsman the power to recommend the suspension of a public official or employees (Sec. 13 [3]), it referred to suspension, as a punitive measure. All the words associated with the word suspension in said provision referred to penalties in administrative cases, e.g. removal, demotion, fine, censure. Under the rule of noscitur a sociis, the word suspension should be given the same sense as the other words with which it is associated. Where a particular word is equally susceptible of various meanings, its correct construction may be made specific
The use of the word may and shall in the statute
MAKASIAR Notes
19

Use of word may in the statute generally connotes
permissible thing while the word shall is imperative
Bersabal V. Salvador GR. L-35910 July 21, 1978 Ponente: MAKASIAR, J.
FACTS: [P]etitioner Purita Bersabal seeks to annul the orders of respondent Judge and to compel said respondent Judge to decide petitioners perfected appeal on the basis of the evidence and records of the case submitted by the City Court of Caloocan City plus the memorandum already submitted by the petitioner and respondents. The second paragraph of Section 45 of R.A. No. 296, otherwise known as the Philippine Judiciary Act of 1948, as amended by R.A. No. 6031 provides, in part, as follows: Courts of First Instance shall decide such appealed cases on the basis of the evidence and records transmitted from the city or municipal courts: Provided, That the parties may submit memoranda and/or brief with oral argument if so requested . (Emphasis supplied). A decision was rendered by said Court which decision was appealed by the petitioner to the respondent Court. The respondent Judge dismissed petition on August 4, 1971 upon failure of defendantappellant to prosecute her appeal, with costs against her. Petitioner filed her memorandum. The respondent Court denied the motion for reconsideration on October 30, 1971. Petitioner filed a motion for leave to file second motion for reconsideration which was likewise denied by the respondent court on March 15, 1972. ISSUE: Whether or not, in the light of the provisions of the second paragraph of Section 45 of Republic Act No. 296, as amended by R.A. No. 6031, the mere failure of an appellant to submit on time the memorandum mentioned in the same paragraph would empower the Court of First Instance to dismiss the appeal on the ground of failure to Prosecute. HELD: NO. The challenged orders of Respondent Judge dated August 4, 1971, October 30, 1971, and March 15, 1972 are set aside as null and void. RATIO: The above cited provision is clear and leaves no room for doubt. It cannot be interpreted otherwise than that the submission of memoranda is optional on the part of the parties. Being optional on the part of the parties, the latter may so choose to waive submission of the memoranda. And as a logical concomitant of the choice given to the Parties, the Court cannot dismiss the appeal of the party waiving the submission of said memorandum the appellant so chooses not to submit the memorandum, the Court of First Instance is left with no alternative but to decide the case on the basis of the evidence and records transmitted from the city or municipal courts. In other words, the Court is not empowered by law to dismiss the appeal on the mere failure of an appellant to submit his memorandum, but rather it is the Courts mandatory duty to decide the case on the basis of the available evidence and records transmitted to it. As a general rule, the word may when used in a statute is permissive only and operates to confer discretion; while the word shall is imperative, operating to impose a duty which may be enforced (Dizon vs. Encarnacion, L18615, Dec. 24, 1963, 9 SCRA 714, 716-717). The implication is that the Court is left with no choice but to decide the appealed case either on the basis of the evidence and records transmitted to it, or on the basis of the latter plus memoranda and/or brief with oral argument duly submitted and/or made on request.
LGVHAI V. Court of Appeals GR. 117188 Aug. 7 1997 Ponente: ROMERO, J.

FACTS: [T]his is a petition for review on certiorari of the Decision of the Court of Appeals affirming the decision of the Home Insurance and Guaranty Corporation (HIGC). This quasi-judicial body recognized Loyola Grand Villas Homeowners Association (LGVHA) as the sole homeowners association in Loyola Grand Villas, a duly registered subdivision in Quezon City and Marikina City that was owned and developed by Solid Homes, Inc. For unknown reasons, however, LGVHAI did not file its corporate by-laws. LGVHAI was informed by HIGC that they had been automatically dissolved. LGVHAI lodged a complaint with the HIGC. They questioned the revocation of LGVHAIs certificate of registration without due notice and hearing and concomitantly prayed for the cancellation of the certificates of registration of the North and South Associations by reason of the earlier issuance of a certificate of registration in favor of LGVHAI. After due notice and hearing, private respondents obtained a favorable ruling from HIGC recognizing them as the duly registered and existing homeowners association for Loyola Grand Villas homeowners and declaring the Certificates of Registration of Loyola Grand Villas Homeowners (North) Association, Inc. and Loyola Grand Villas Homeowners (South) Association, Inc. as hereby revoked or cancelled. The South Association appealed to the Appeals Board of the HIGC but was dismissed for lack of merit. Rebuffed, the South Association in turn appealed to the Court of Appeals, but it simply reiterated HIGCs ruling. ISSUE: Whether or not the failure of a corporation to file its by-laws within one month from the date of its incorporation, as mandated by Section 46 of the Corporation Code, result in its automatic dissolution. HELD: NO. Petition DENIED. Decision of the Court of Appeals AFFIRMED. RATIO: [U]nder the principle that the best interpreter of a statute is the statute itself (optima statuli interpretatix est ipsum statutum), Section 46 of the Corporation Code reveals the legislative intent to attach a directory, and not mandatory, meaning for the word must in the first sentence thereof. Note should be taken of the second paragraph of the law which allows the filing of the by-laws even prior to incorporation. This provision in the same section of the Code rules out mandatory compliance with the requirement of filing the by-laws within one (1) month after receipt of official notice of the issuance of its certificate of incorporation by the Securities and Exchange Commission. It necessarily follows that failure to file the by-laws within that period does not imply the demise of the corporation. By-laws may be necessary for the government of the corporation but these are subordinate to the articles of incorporation as well as to the Corporation Code and related statutes. [I]f the languages of a statute considered as a whole and with due regard to its nature and object reveals that the legislature intended to use the words shall and must to be directory, they should be given that meaning.
The use of the word may clearly shows it is directory in nature and not mandatory.
Ombudsman Vs. De Sahagun Digest GR. 167982, August 13, 2008
Issue: Whether or not Section 20 (5) of R.A. No. 6770 prohibits administrative investigation in cases filed more than one year after commission. Held: Well-entrenched is the rule that administrative offenses do not prescribe. Administrative offenses by their very nature pertain to the character of public officers and employees. In disciplining public officers and employees, the object sought is not the punishment of the
Use of the Word Must

The word must in a statute like shall is not always imperative and may be consistent with an exercise discretion.
MAKASIAR Notes
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officer or employee but the improvement of the public service and the preservation of the publics faith and confidence in our government. Respondents insist that Section 20 (5) of R.A. No. 6770, to wit: SEC. 20. Exceptions. The Office of the Ombudsman may not conduct the necessary investigation of any administrative act or omission complained of if it believes that: xxx (5) The complaint was filed after one year from the occurrence of the act or omission complained of. (Emphasis supplied) proscribes the investigation of any administrative act or omission if the complaint was filed after one year from the occurrence of the complained act or omission. In Melchor v. Gironella the Court held that the period stated in Section 20(5) of R.A. No. 6770 does not refer to the prescription of the offense but to the discretion given to the Ombudsman on whether it would investigate a particular administrative offense. The use of the word may in the provision is construed as permissive and operating to confer discretion. Where the words of a statute are clear, plain and free from ambiguity, they must be given their literal meaning and applied without attempted interpretation. In Filipino v. Macabuhay: the Court interpreted Section 20 (5) of R.A. No. 6770 in this manner: Petitioner argues that based on the abovementioned provision [Section 20(5) of RA 6770)], respondent's complaint is barred by prescription considering that it was filed more than one year after the alleged commission of the acts complained of. Petitioner's argument is without merit. The use of the word "may" clearly shows that it is directory in nature and not mandatory as petitioner contends. When used in a statute, it is permissive only and operates to confer discretion; while the word "shall" is imperative, operating to impose a duty which may be enforced. Applying Section 20(5), therefore, it is discretionary upon the Ombudsman whether or not to conduct an investigation on a complaint even if it was filed after one year from the occurrence of the act or omission complained of. In fine, the complaint is not barred by prescription. (Emphasis supplied) The declaration of the CA in its assailed decision that while as a general rule the word may is directory, the negative phrase may not is mandatory in tenor; that a directory word, when qualified by the word not, becomes prohibitory and therefore becomes mandatory in character, is not plausible. It is not supported by jurisprudence on statutory construction. Administrative Order No. 17, which amended Administrative Order No. 07, otherwise known as the Rules of Procedure of the Office of the Ombudsman. Section 4, Rule III of the amended Rules of Procedure of the Office of the Ombudsman reads: Section 4. Evaluation. - Upon receipt of the complaint, the same shall be evaluated to determine whether the same may be: a) dismissed outright for any grounds stated under Section 20 of Republic Act No. 6770, provided, however, that the dismissal thereof is not mandatory and shall be discretionary on the part of the Ombudsman or the Deputy Ombudsman concerned; It is, therefore, discretionary upon the Ombudsman whether or not to conduct an investigation of a complaint even if it was filed after one year from the occurrence of the act or omission complained of.
more things. It is also used to clarify what has already been said, and in such cases, means in other words, to wit, or that is to say. The word or is to be used as a function word to indicate an alternative between different or unlike things. The word only means exclusive
Ross Industrial Construction Vs. NLRC G.R. No. 172409, February 4, 2008
Facts: On 9 April 2002, private respondent Jose Martillos (respondent) filed a complaint against petitioners for illegal dismissal and money claims such as the payment of separation pay in lieu of reinstatement plus full backwages, service incentive leave, 13th month pay, litigation expenses, underpayment of holiday pay and other equitable reliefs before the National Capital Arbitration Branch of the National Labor Relations Commission (NLRC), docketed as NLRC NCR South Sector Case No. 30-04-01856-02. The Labor Arbiter ruled that respondent had been illegally dismissed after finding that he had acquired the status of a regular employee as he was hired as a driver with little interruption from one project to another, a task which is necessary to the usual trade of his employer. Petitioners received a copy of the Labor Arbiters decision on 17 December 2003. On 29 December 2003, the last day of the reglementary period for perfecting an appeal, petitioners filed a Memorandum of Appeal before the NLRC and paid the appeal fee. However, instead of posting the required cash or surety bond within the reglementary period, petitioners filed a Motion for Extension of Time to Submit/Post Surety Bond. Petitioners stated that they could not post and submit the required surety bond as the signatories to the bond were on leave during the holiday season, and made a commitment to post and submit the surety bond on or before 6 January 2004. The NLRC did not act on the motion. Thereafter, on 6 January 2004, petitioners filed a surety bond equivalent to the award of the Labor Arbiter. In a Resolution dated July 29, 2004, the Second Division of the NLRC dismissed petitioners appeal for lack of jurisdiction. The NLRC stressed that the bond is an indispensable requisite for the perfection of an appeal by the employer and that the perfection of an appeal within the reglementary period and in the manner prescribed by law is mandatory and jurisdictional. In addition, the NLRC restated that its Rules of Procedure proscribes the filing of any motion for extension of the period within which to perfect an appeal. The NLRC summed up that considering that petitioners appeal had not been perfected, it had no jurisdiction to act on said appeal and the assailed decision, as a consequence, has become final and executor. The NLRC likewise denied petitioners Motion for Reconsideration for lack of merit in another Resolution. On 11 November 2004, the NLRC issued an entry of judgment declaring its resolution final and executory as of 9 October 2004. On respondents motion, the Labor Arbiter ordered that the writ of execution be issued to enforce the award. On 26 January 2005, a writ of execution was issued. Petitioners elevated the dismissal of their appeal to the Court of Appeals by way of a special civil action of certiorari. They argued that the filing of the appeal bond evinced their willingness to comply and was in fact substantial compliance with the Rules. They likewise maintained that the NLRC gravely abused its discretion in failing to consider the meritorious grounds for their motion for extension of time to file the appeal bond. Lastly, petitioners contended that the NLRC gravely erred in issuing an entry of judgment as the assailed resolution is still open for review. On 12 January 2006, the Court of Appeals affirmed the challenged resolution of the NLRC. Hence, the instant petition. Issue:
The Use of the Term And and the Word Or

And means conjunction connecting words or phrases expressing the idea that the latter is to be added or taken along with the first. It basic in legal hermeneutics that the word and is not meant to separate words but is a conjunction used to a joinder or union. Or is a disjunctive particle used to express as alternative or to give a choice of one among two or
MAKASIAR Notes
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Whether or not the motion for extension of time to file cash or surety bond before the NLRC toll the reglementary period to appeal. Held: The Court reiterates the settled rule that an appeal from the decision of the Labor Arbiter involving a monetary award is only deemed perfected upon the posting of a cash or surety bond within ten (10) days from such decision. Article 223 of the Labor Code states: ART. 223. Appeal.Decisions, awards or orders of the Labor Arbiter are final and executory unless appealed to the Commission by any or both parties within ten (10) calendar days from receipt of such decisions, awards, or orders. In case of a judgment involving a monetary award, an appeal by the employer may be perfected only upon the posting of a cash or surety bond issued by a reputable bonding company duly accredited by the Commission in the amount equivalent to the monetary award in the judgment appealed from. Contrary to petitioners assertion, the appeal bond is not merely procedural but jurisdictional. Without said bond, the NLRC does not acquire jurisdiction over the appeal. Indeed, non-compliance with such legal requirements is fatal and has the effect of rendering the judgment final and executor. It must be stressed that there is no inherent right to an appeal in a labor case, as it arises solely from the grant of statute. Evidently, the NLRC did not acquire jurisdiction over petitioners appeal within the ten (10)-day reglementary period to perfect the appeal as the appeal bond was filed eight (8) days after the last day thereof. Thus, the Court cannot ascribe grave abuse of discretion to the NLRC or error to the Court of Appeals in refusing to take cognizance of petitioners belated appeal. While indeed the Court has relaxed the application of this requirement in cases where the failure to comply with the requirement was justified or where there was substantial compliance with the rules. the overpowering legislative intent of Article 223 remains to be for a strict application of the appeal bond requirement as a requisite for the perfection of an appeal and as a burden imposed on the employer. As the Court held in the case of Borja Estate v. Ballad: The intention of the lawmakers to make the bond an indispensable requisite for the perfection of an appeal by the employer is underscored by the provision that an appeal may be perfected only upon the posting of a cash or surety bond. The word only makes it perfectly clear that the LAWMAKERS intended the posting of a cash or surety bond by the employer to be the exclusive means by which an employers appeal may be considered completed. The law however does not require its outright payment, but only the posting of a bond to ensure that the award will be eventually paid should the appeal fail. What petitioners have to pay is a moderate and reasonable sum for the premium of such bond.
A week means a period of seven consecutive days without regard to the day of the week on which it begins.
PNB V. Court of Appeals 222 SCRA 134 May 17 1993
Facts: Two parcels of land under the common names of the respondent Epifanio dela Cruz, his brother and sister were mortgaged to the Petitioner Philippine National Bank. The lots were mortgaged to guarantee the by three promissory notes. The first two were not paid by the respondent. The third is disputed by the respondent who claims that the correct date is June 30, 1961; however, in the bank records, the note was really executed on June 30, 1958.PNB presented under Act No. 3135 a foreclosure petition of the mortgaged lots. The lots were sold or auctioned off with PNB as the highest bidder. A Final Deed of Sale and a Certificate of Sale was executed in favor of the petitioner. The final Deed of Sale was registered in Registry of Property. Inasmuch as the respondent did not buy back the lots from PNB, PNB sold on the same in a "Deed of Conditional Sale". The Notices of Sale of foreclosed properties were published on March 28, April 11 and April 12, 1969 in a newspaper. Respondent brought a complaint for the re conveyance of the lands, which the petitioner allegedly unlawfully foreclosed. The petitioner states on the other hand that the extrajudicial foreclosure, consolidation of ownership, and subsequent sale were all valid. The CFI rendered its Decision; the complaint against the petitioner was dismissed. Unsatisfied with the judgment, respondent interposed an appeal that the lower court erred in holding that here was a valid compliance in regard to the required publication under Sec. 3 of Act. 3135. Respondent court reversed the judgment appealed from by declaring void, inter alia, the auction sale of the foreclosed pieces of realty, the final deed of sale, and the consolidation of ownership. Hence, the petition with SC for certiorari and intervention. Issue: WON the required publication of The Notices of Sale on the foreclosed properties under Sec. 3 of Act 3135 was complied. Ruling: No. The first date falls on a Friday while the second and third dates are on a Friday and Saturday, respectively. Section 3 of Act No. 3135 requires that the notice of auction sale shall be "published once a week for at least three consecutive weeks". Evidently, petitioner bank failed to comply with this legal requirement. The Supreme Court held that: The rule is that statutory provisions governing publication of notice of mortgage foreclosure sales must be strictly complied with, and those even slight deviations therefrom will invalidate the notice and render the sale at least voidable. WHEREFORE, the petitions for certiorari and intervention are hereby dismissed and the decision of the Court of Appeals is hereby affirmed in toto.
Function of the Proviso

Proviso is a clause or part of a clause in the statute, the office of which is either to except something from the enacting clause, or to qualify or restrain its generality, or to exclude some possible ground of misinterpretation of its extent. Provided is the word used in introducing a proviso.
ALU-TUCP V. NLRC GR. 109902 Aug. 2, 1994 Ponente: FELICIANO, J.
FACTS: [P]etitioners, as employees of private respondent National Steel Corporation (NSC), filed separate complaints for unfair labor practice, regularization and monetary benefits with the NLRC, Sub-Regional Arbitration Branch XII, Iligan City. The complaints were consolidated and after hearing, the Labor Arbiter declared petitioners regular project employees who shall continue their employment as such for as long as such [project] activity exists, but entitled to the salary of a regular employee pursuant to the provisions in the
Computation of Time
When the laws speak of years, months, days or nights, it shall be understood that years are of three hundred sixty five days each; months of thirty days; days of twenty four hours; and nights from sunset to sunrise. If months are designated by their name, they shall be computed by the number of days which they respectively have. In computing a period, the first day shall be excluded, and the last day included (Art. 13, New Civil Code).
MAKASIAR Notes
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collective bargaining agreement. It also ordered payment of salary differentials. The NLRC in its questioned resolutions modified the Labor Arbiters decision. It affirmed the Labor Arbiters holding that petitioners were project employees since they were hired to perform work in a specific undertaking the Five Years Expansion Program, the completion of which had been determined at the time of their engagement and which operation was not directly related to the business of steel manufacturing. The NLRC, however, set aside the award to petitioners of the same benefits enjoyed by regular employees for lack of legal and factual basis. The law on the matter is Article 280 of the Labor Code, where the petitioners argue that they are regular employees of NSC because: (i) their jobs are necessary, desirable and work-related to private respondents main business, steel-making; and (ii) they have rendered service for six (6) or more years to private respondent NSC. ISSUE: Whether or not petitioners are considered permanent employees as opposed to being only project employees of NSC. HELD: NO. Petition for Certiorari dismissed for lack of merit. NLRC Resolutions affirmed. RATIO: Function of the proviso. Petitioners are not considered permanent employees. However, contrary to petitioners apprehensions, the designation of named employees as project employees and their assignment to a specific project are effected and implemented in good faith, and not merely as a means of evading otherwise applicable requirements of labor laws. On the claim that petitioners service to NSC of more than six (6) years should qualify them as regular employees, the Supreme Court believed this claim is without legal basis. The simple fact that the employment of petitioners as project employees had gone beyond one (1) year, does not detract from, or legally dissolve, their status as project employees. The second paragraph of Article 280 of the Labor Code, quoted above, providing that an employee who has served for at least one (1) year, shall be considered a regular employee, relates to casual employees, not to project employees. On 11 April 1988, private respondents, who were employees of petitioner, aggrieved by managements failure to attend to their complaints concerning their working surroundings which had become detrimental and hazardous, requested for a grievance conference. Private respondents lost no time in filing a complaint for illegal dismissal against petitioner with NLRC of NCR. After due trial, Aris (Phils.), Inc. is hereby ordered to reinstate within ten (10) days from receipt private respondents to their former respective positions or any substantial equivalent positions if already filled up, without loss of seniority right and privileges but with limited backwages of six (6) months. Private respondents filed a Motion For Issuance of a Writ of Execution pursuant to Section 12 of R.A. No. 6715. Petitioner and complainants filed their own Appeals. Petitioner filed an Opposition to the motion for execution alleging that Section 12 of R.A. No. 6715 on execution pending appeal cannot be applied retroactively to cases pending at the time of its effectivity because it does not expressly provide that it shall be given retroactive effect and to give retroactive effect to Section 12 thereof to pending cases would not only result in the imposition of an additional obligation on petitioner but would also dilute its right to appeal since it would be burdened with the consequences of reinstatement without the benefit of a final judgment. ISSUE: Whether or not the provision under Section 12 of R.A. No. 6715 is constitutional. HELD: YES. Petition was dismissed for lack of merit. Costs against petitioners. RATIO: Presumption against unconstitutionality. The validity of the questioned law is not only supported and sustained by the foregoing considerations. As contended by the Solicitor General, it is a valid exercise of the police power of the State. Certainly, if the right of an employer to freely discharge his employees is subject to regulation by the State, basically in the exercise of its permanent police power on the theory that the preservation of the lives of the citizens is a basic duty of the State, that is more vital than the preservation of corporate profits. Then, by and pursuant to the same power, the State may authorize an immediate implementation, pending appeal, of a decision reinstating a dismissed or separated employee since that saving act is designed to stop, although temporarily since the appeal may be decided in favor of the appellant, a continuing threat or danger to the survival or even the life of the dismissed or separated employee and its family. Moreover, the questioned interim rules of the NLRC can validly be given retroactive effect. They are procedural or remedial in character, promulgated pursuant to the authority vested upon it under Article 218(a) of the Labor Code of the Philippines, as amended. Settled is the rule that procedural laws may be given retroactive effect. There are no vested rights in rules of procedure. A remedial statute may be made applicable to cases pending at the time of its enactment.
Chapter V Presumption in Aid of Construction and interpretation

PRESUMPTIONS
In construing a doubtful or ambiguous statute, the Courts will presume that it was the intention of the legislature to enact a valid, sensible and just law, and one which should change the prior law no further than may be necessary to effectuate the specific purpose of the act in question.
Presumption Against Unconstitutionality

Laws are presumed constitutional. To justify nullification of law, there must be a clear and unequivocal breach of the Constitution. The theory is that, as the joint act of the legislative and executive authorities, a law is supposed to have been carefully studied and determined to be constitutional before it was finally enacted.
All laws are presumed valid and constitutional until or unless otherwise ruled by the Court.
Lim Vs. Pacquing Ponente: PADILLA, J.
FACTS: The Charter of the City of Manila was enacted by Congress on 18 June 1949 (R.A. No. 409). On 1 January 1951, Executive Order No. 392 was issued transferring the authority to regulate jai-alais from local government to the Games and Amusements Board (GAB). On 07 September 1971, however, the Municipal Board of Manila nonetheless passed Ordinance No. 7065 entitled An Ordinance Authorizing the Mayor To Allow And Permit The Associated Development Corporation To Establish, Maintain And Operate A Jai-Alai In The City Of Manila, Under Certain Terms And Conditions And For Other Purposes. On 20 August 1975, Presidential Decree No. 771 was issued by then President Marcos. The decree, entitled Revoking All Powers and Authority of Local Government(s) To Grant Franchise,
Aris INC Vs. NLRC GR. 90501, August 5,1991 Ponente: DAVIDE, JR., J.
FACTS:
MAKASIAR Notes
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License or Permit And Regulate Wagers Or Betting By The Public On Horse And Dog Races, Jai-Alai Or Basque Pelota, And Other Forms Of Gambling, in Section 3 thereof, expressly revoked all existing franchises and permits issued by local governments. In May 1988, Associated Development Corporation (ADC) tried to operate a Jai-Alai. The government through Games and Amusement Board intervened and invoked Presidential Decree No. 771 which expressly revoked all existing franchises and permits to operate all forms of gambling facilities (including Jai-Alai) by local governments. ADC assails the constitutionality of P.D. No. 771. ISSUE: Whether or not P.D. No. 771 is violative of the equal protection and nonimpairment clauses of the Constitution. HELD: NO. P.D. No. 771 is valid and constitutional. RATIO: Presumption against unconstitutionality. There is nothing on record to show or even suggest that PD No. 771 has been repealed, altered or amended by any subsequent law or presidential issuance (when the executive still exercised legislative powers). Neither can it be tenably stated that the issue of the continued existence of ADCs franchise by reason of the unconstitutionality of PD No. 771 was settled in G.R. No. 115044, for the decision of the Courts First Division in said case, aside from not being final, cannot have the effect of nullifying PD No. 771 as unconstitutional, since only the Court En Banc has that power under Article VIII, Section 4(2) of the Constitution. And on the question of whether or not the government is estopped from contesting ADCs possession of a valid franchise, the well-settled rule is that the State cannot be put in estoppel by the mistakes or errors, if any, of its officials or agents. (Republic v. Intermediate Appellate Court, 209 SCRA 90)
Judges do not and must not unfeelingly apply the law as it is worded, yielding like robots to the literal command without regard to its cause and consequence.
In case of doubt in the interpretation or application of laws, it is presumed that the lawmaking body intended right and justice to prevail.
Salvacion Vs. Central Bank of the Philippines Ponente: TORRES, JR. FACTS: Respondent Greg Bartelli y Northcott, an American tourist, coaxed and lured the 12-year old petitioner Karen Salvacion to go with him in his apartment where the former repeatedly raped latter. After the rescue, policemen recovered dollar and peso checks including a foreign currency deposit from China Banking Corporation (CBC). Writ of preliminary attachment and hold departure order were issued. Notice of Garnishment was served by the Deputy Sheriff to CBC which later invoked R.A. No. 1405 as its answer to it. Deputy Sheriff sent his reply to CBC saying that the garnishment did not violate the secrecy of bank deposits since the disclosure is merely incidental to a garnishment properly and legally made by virtue of a court order which has placed the subject deposits in custodia legis. CBC replied and invoked Section 113 of Central Bank Circular No. 960 to the effect that the dollar deposits of Greg Bartelli are exempt from attachment, garnishment, or any other order or process of any court, legislative body, government agency or any administrative body, whatsoever. Central Bank of the Philippines affirmed the defense of CBC. ISSUE: Whether or not Sec. 113 of Central Bank Circular 960 and Sec. 8 of RA 6426 amended by PD 1246 otherwise known as the Foreign Currency Deposit Act be made applicable to a foreign transient. HELD: NO. The provisions of Section 113 of CB Circular No. 960 and PD No. 1246, insofar as it amends Section 8 of R.A. No. 6426 are hereby held to be INAPPLICABLE to this case because of its peculiar circumstances. RATIO: [T]he application of the law depends on the extent of its justice. Eventually, if we rule that the questioned Section 113 of Central Bank Circular No. 960 which exempts from attachment, garnishment, or any other order or process of any court, legislative body, government agency or any administrative body whatsoever, is applicable to a foreign transient, injustice would result especially to a citizen aggrieved by a foreign guest like accused Greg Bartelli. This would negate Article 10 of the New Civil Code which provides that in case of doubt in the interpretation or application of laws, it is presumed that the lawmaking body intended right and justice to prevail. Ninguno non deue enriquecerse tortizeramente con dano de otro. Simply stated, when the statute is silent or ambiguous, this is one of those fundamental solutions that would respond to the vehement urge of conscience. It would be unthinkable, that the questioned Section 113 of Central Bank No. 960 would be used as a device by accused Greg Bartelli for wrongdoing, and in so doing, acquitting the guilty at the expense of the innocent. Call it what it may but is there no conflict of legal policy here? Dollar against Peso? Upholding the final and executory judgment of the lower court against the Central Bank Circular protecting the foreign depositor? Shielding or protecting the dollar deposit of a transient alien depositor against injustice to a national and victim of a crime? This situation calls for fairness against legal tyranny.
The burden of proving the invalidity of a law rests on those who challenge it.
Jovencio Lim and Teresita Lim Vs. People GR. 149276, September 27, 2002
Issue: The constitutionality of PD 818, a decree which amended Article 315 of the RPC by increasing the penalties for Estafa committed by means of bouncing checks, is being challenged in this petition for certiorari, for being violative of the due process clause the right to bail and the provision against cruel, degrading or inhuman punishment enshrined under the constitution. Held: When a law is questioned before the Court, the presumption is in favor of its constitutionality. justify its nullification, there must be a clear and unmistakable breach of the Constitution, not a doubtful and argumentative one. The burden of proving the invalidity of a law rests on those who challenge it. In this case, petitioners failed to present clear and convincing proof to defeat the presumption of constitutionality of PD 818.
Presumption Against Injustice.

The law should never be interpreted in such a way as to cause injustice as this never within the legislative intent. We interpret and apply the law in consonance with justice. The law and justice is inseparable, and we must keep them so.
A law should not be interpreted so as to cause an injustice.

Alonzo Vs. IAC Ponente: CRUZ
MAKASIAR Notes
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FACTS: Five brothers and sisters inherited in equal pro indiviso shares a parcel of land registered in the name of their deceased parents. One of them transferred his undivided share by way of absolute sale. A year later, his sister sold her share in a Con Pacto de Retro Sale. By virtue of such agreements, the petitioners occupied, after the said sales, an area corresponding to two-fifths of the said lot, representing the portions sold to them. The vendees subsequently enclosed the same with a fence. with their consent, their son Eduardo Alonzo and his wife built a semi-concrete house on a part of the enclosed area. One of the five coheirs sought to redeem the area sold to petitioners but was dismissed when it appeared that he was an American citizen. Another coheir filed her own complaint invoking the same right of redemption of her brother. Trial court dismissed the complaint, on the ground that the right had lapsed, not having been exercised within thirty days from notice of the sales. Although there was no written notice, it was held that actual knowledge of the sales by the co-heirs satisfied the requirement of the law. Respondent court reversed the decision of the Trial Court. ISSUE: Whether or not actual knowledge satisfied the requirement of Art. 1088 of the New Civil Code. HELD: YES. Decision of respondent court was reversed and that of trial court reinstated. RATIO: The co-heirs in this case were undeniably informed of the sales although no notice in writing was given them. And there is no doubt either that the 30-day period began and ended during the 14 years between the sales in question and the filing of the complaint for redemption in 1977, without the co-heirs exercising their right of redemption. These are the justifications for this exception. While [courts] may not read into the law a purpose that is not there, [courts] nevertheless have the right to read out of it the reason for its enactment. In doing so, [courts] defer not to the letter that killeth but to the spirit that vivifieth, to give effect to the law makers will. suspending the latter. Respondent Mayor appealed to the Office of the President questioning the decision and at the same time prayed for the stay of execution in accordance with Sec. 67(b) of the Local Government Code (LGC). The Office of the President thru the Executive Secretary directed stay of execution. Petitioner filed a Motion for Reconsideration but was dismissed. Petitioner filed a petition for certiorari and prohibition under Rule 65 of the Revised Rules of Court with prayer for mandatory preliminary injunction, assailing the Orders of the Office of the President as having been issued with grave abuses of discretion. Petitioner argued that Sec. 68 of LGC (1991) impliedly repealed Section 6 of Administrative Order No. 18 (1987). ISSUE: Whether or not Sec. 68 of R.A. No. 7160 repealed Sec. 6 of Administrative Order No. 18. HELD: NO. Petition was dismissed. Stay of execution applied. RATIO: The first sentence of Section 68 merely provides that an appeal shall not prevent a decision from becoming final or executory. As worded, there is room to construe said provision as giving discretion to the reviewing officials to stay the execution of the appealed decision. There is nothing to infer therefrom that the reviewing officials are deprived of the authority to order a stay of the appealed order. If the intention of Congress was to repeal Section 6 of Administrative Order No. 18, it could have used more direct language expressive of such intention. An implied repeal predicates the intended repeal upon the condition that a substantial conflict must be found between the new and prior laws. In the absence of an express repeal, a subsequent law cannot be construed as repealing a prior law unless an irreconcible inconsistency and repugnancy exists in the terms of the new and old laws.
Presumption Against Implied Repeals.

The two laws must be absolutely incompatible, and clear finding thereof must surface, before the inference of implied repeal may be drawn. Interpretare et concordare leqibus est optimus interpretendi Every statute must be so interpreted and brought into accord with the other laws as to form a uniform system of jurisprudence. In order to effect a repeal by implication, the latter statute must be so irreconcilably inconsistent and repugnant with the existing law that they cannot be made to reconcile and stand together.
Repeals of statute by implication not favored.

Mecano Vs. COA Ponente: CAMPOS, JR.
FACTS: Petitioner requested reimbursement for his expenses on the ground that he is entitled to the benefits under Section 699 of the Revised Administrative Code of 1917 (RAC). Commission on Audit (COA) Chairman, in his 7th Indorsement, denied petitioners claim on the ground that Section 699 of the RAC had been repealed by the Administrative Code of 1987 (Exec. Order No. 292), solely for the reason that the same section was not restated nor reenacted in the latter. Petitioner also anchored his claim on Department of Justice Opinion No. 73, S. 1991 by Secretary Drilon stating that the issuance of the Administrative Code did not operate to repeal or abrogate in its entirety the Revised Administrative Code. The COA, on the other hand, strongly maintains that the enactment of the Administrative Code of 1987 operated to revoke or supplant in its entirety the RAC. ISSUE: Whether or not the Administrative Code of 1987 repealed or abrogated Section 699 of the Revised Administrative Code of 1917. HELD: NO. Petition granted. Respondent ordered to give due course on petitioners claim for benefits. RATIO: Repeal by implication proceeds on the premise that where a statute of later date clearly reveals an intention on the part of the legislature to abrogate a prior act on the subject, that intention must be given effect. Hence, before there can be a repeal, there must be a clear showing on the part of the lawmaker that the intent in enacting the new law was to abrogate the old one. The intention to repeal must be clear and manifest; otherwise, at least, as a general rule, the later act is to be construed as a continuation of, and not a substitute for, the first act and will continue so far as the two acts are the same from the time of the first enactment.
In the absence of an express repeal, a subsequent law cannot be construed as repealing a prior law unless an irreconcilable inconsistency and repugnancy exists in terms of the new and old laws.
Berces Vs. Guingona Ponente: QUIASON
FACTS: Petitioner filed with the Sangguniang Panlalawigan two administrative cases against respondent incumbent Mayor and obtained favorable decision
MAKASIAR Notes
25

It is a well-settled rule of statutory construction that repeals of statutes by implication are not favored. The presumption is against inconsistency and repugnancy for the legislature is presumed to know the existing laws on the subject and not to have enacted inconsistent or conflicting statutes. The two Codes should be read in pari materia. A regular election, whether national or local, can only refer to an election participated in by those who possess the right of suffrage, are not otherwise disqualified by law, and who are registered voters. One of the requirements for the exercise of suffrage under Section 1, Article V of the Constitution is that the person must be at least 18 years of age, and one requisite before he can vote is that he be a registered voter pursuant to the rules on registration prescribed in the Omnibus Election Code (Section 113-118). Under the law, the SK includes the youth with ages ranging from 15 to 21 (Sec. 424, Local Government Code of 1991). Accordingly, they include many who are not qualified to vote in a regular election, viz., those from ages 15 to less than 18. In no manner then may SK elections be considered a regular election (whether national or local).
Presumption Against Ineffectiveness.

It is presumed that the legislature intends to impart to its enactments such a meaning as will render them operative and effective, and to prevent persons from eluding or defeating them. In case of any doubts or obscurity, the construction will be such as to carry out those objects.
Presumption Against Absurdity.

Statutes must receive a sensible construction such as will give effect to the legislative intention so as to avoid an unjust and absurd conclusion.
Commissioner of Internal Revenue Vs. Esso Standard Ponente: NARVASA
FACTS: Respondent overpaid its 1959 income tax by P221,033.00. It was granted a tax credit by the Commissioner accordingly on 1964. However, ESSOs payment of its income tax for 1960 was found to be short by P367,994.00. The Commissioner (of Internal Revenue) wrote to ESSO demanding payment of the deficiency tax, together with interest thereon for the period from 1961 to 1964. ESSO paid under protest the amount alleged to be due, including the interest as reckoned by the Commissioner. It protested the computation of interest, contending it was more than that properly due. It claimed that it should not have been required to pay interest on the total amount of the deficiency tax, P367,994.00, but only on the amount of P146,961.00 representing the difference between said deficiency, P367,994.00, and ESSOs earlier overpayment of P221,033.00 (for which it had been granted a tax credit). ESSO thus asked for a refund. The Internal Revenue Commissioner denied the claim for refund. ESSO appealed to the Court of Tax Appeals which ordered payment to ESSO of its refund-claim representing overpaid interest. The Commissioner argued the tax credit of P221,033.00 was approved only on year 1964, it could not be availed of in reduction of ESSOs earlier tax deficiency for the year 1960; as of that year, 1960, there was as yet no tax credit to speak of, which would reduce the deficiency tax liability for 1960. In support of his position, the Commissioner invokes the provisions of Section 51 of the Tax Code. ISSUE: Whether or not the interest on delinquency should be applied on the full tax deficiency of P367,994.00 despite the existence of overpayment in the amount of P221,033.00. HELD: NO. Petition was denied. Decision of CTA was affirmed. RATIO: The fact is that, as respondent Court of Tax Appeals has stressed, as early as 1960, the Government already had in its hands the sum of P221,033.00 representing excess payment. Having been paid and received by mistake, as petitioner Commissioner subsequently acknowledged, that sum unquestionably belonged to ESSO, and the Government had the obligation to return it to ESSO That acknowledgment of the erroneous payment came some four (4) years afterwards in nowise negates or detracts from its actuality. The obligation to return money mistakenly paid arises from the moment that payment is made, and not from the time that the payee admits the obligation to reimburse.The obligation to return money mistakenly paid arises from the moment that payment is made, and not from the time that the payee admits the obligation to reimburse. The obligation of the payee to reimburse an amount paid to him results from the mistake, not from the payees confession of the mistake or recognition of the obligation to reimburse.
In the interpretation of a statute, the Court should start with the assumption that the legislature intended to enact an effective statute.
Paras Vs. COMELEC Ponente: FRANCISCO
FACTS: Petitioner was the incumbent Punong Barangay who won during the last regular barangay election. A petition for his recall as Punong Barangay was filed by the registered voters of the barangay. At least 29.30% of the registered voters signed the petition, well above the 25% requirement provided by law. Acting on the petition for recall, public respondent Commission on Elections (COMELEC) resolved to approve the petition and set recall election date. To prevent the holding of recall election, petitioner filed before the Regional Trial Court a petition for injunction which was later dismissed. Petitioner filed petition for certiorari with urgent prayer for injunction, insisting that the recall election is barred by the Sangguniang Kabataan (SK) election under Sec. 74(b) of Local Government Code (LGC) which states that no recall shall take place within one (1) year from the date of the officials assumption to office or one (1) year immediately preceding a regular local election. ISSUE: Whether or not the prohibition on Sec.74(b) of the LGC may refer to SK elections, where the recall election is for Barangay post. HELD: NO. But petition was dismissed for having become moot and academic. RATIO: Recall election is potentially disruptive of the normal working of the local government unit necessitating additional expenses, hence the prohibition against the conduct of recall election one year immediately preceding the regular local election. The proscription is due to the proximity of the next regular election for the office of the local elective official concerned. The electorate could choose the officials replacement in the said election who certainly has a longer tenure in office than a successor elected through a recall election. It would, therefore, be more in keeping with the intent of the recall provision of the Code to construe regular local election as one referring to an election where the office held by the local elective official sought to be recalled will be contested and be filled by the electorate. By the time of judgment, recall was no longer possible because of the limitation stated under the same Section 74(b) now referred to as Barangay Elections. CONCURRING OPINION: DAVIDE:
MAKASIAR Notes
26

A literal interpretation is to be rejected if it would be unjust or lead to absurd results. Statutes should receive a sensible construction, such as will give effect to the legislative intention and so as to avoid an unjust or absurd conclusion.
Presumption against undesirable consequences were never intended by a legislative measure.

Ursua Vs. CA Ponente: BELLOSILO FACTS: Petitioner wrote the name Oscar Perez in the visitors logbook and used the same in receiving the copy of a complaint against him at the Office of the Ombudsman. This was discovered and reported to the Deputy Ombudsman who recommended that the petitioner be accordingly charged. Trial Court found the petitioner guilty of violating Sec.1 of C.A. No. 142 as amended by R.A. No. 6085 otherwise known as An Act to Regulate the Use of Aliases. The Court of Appeals affirmed the conviction with some modification of sentence. ISSUE: Whether or not the use of alias in isolated transaction falls within the prohibition of Commonwealth Act No. 142. HELD: NO. The questioned decision of the Court of Appeals affirming that of the RTC was reversed and set aside and petitioner was acquitted of the crime charged RATIO: [A]n alias is a name or names used by a person or intended to be used by him publicly and habitually usually in business transactions in addition to his real name by which he is registered at birth or baptized the first time or substitute name authorized by a competent authority. A mans name is simply the sound or sounds by which he is commonly designated by his fellows and by which they distinguish him but sometimes a man is known by several different names and these are known as aliases. Hence, the use of a fictitious name or a different name belonging to another person in a single instance without any sign or indication that the user intends to be known by this name in addition to his real name from that day forth does not fall within the prohibition contained in C.A. No. 142 as amended. This is so in the case at bench. Time and again [courts] have decreed that statutes are to be construed in the light of the purposes to be achieved and the evils sought to be remedied. Thus in construing a statute the reason for its enactment should be kept in mind and the statute should be construed with reference to the intended scope and purpose. The court may consider the spirit and reason of the statute, where a literal meaning would lead to absurdity, contradiction, injustice, or would defeat the clear purpose of the lawmakers. While the act of petitioner may be covered by other provisions of law, such does not constitute an offense within the concept of C.A. No. 142 as amended under which he is prosecuted. Moreover, as C.A. No. 142 is a penal statute, it should be construed strictly against the State and in favor of the accused. The reason for this principle is the tenderness of the law for the rights of individuals and the object is to establish a certain rule by conformity to which mankind would be safe, and the discretion of the court limited.
Presumption Against Violation of International Law.

Philippines as democratic and republican state adopts the generally accepted principles of international law as part of the law of the land and adheres to the policy of peace, equality, justice, freedom, cooperation, and amity with all nations. (Art. II, Sec. 2, 1987 Phil. Constitution).
MAKASIAR Notes
27

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What is the difference between construction and interpretation?

What is the difference between construction and interpretation?

What are the requisites for the courts to construe and interpret the law?

What are the requisites for the courts to construe and interpret the law?

STATUTORY CONSTRUCTION REVIEWER

Chapter I Preliminary Considerations

Situs of Construction and Interpretation

Article VII, Sec. 1, Philippine Constitution Executes the law

Article VIII, Sec. 1, Philippine Constitution Interprets the law

Construction and Interpretation, Distinguished