Allarde vs. Commission On Audit Et Al
Allarde vs. Commission On Audit Et Al
Allarde vs. Commission On Audit Et Al
Commission on Audit et al
G.R. No. 103578
January 29, 1993
Griño-Aquino, J.
FACTS:
Rodolfo T. Allarde, a former judge, applied for re�rement under Republic Act No. 910, which was approved. The
dispute arose when the Government Service Insurance System (GSIS) included a lump sum represen�ng his
allowance from the Municipality of Mun�nlupa in his re�rement pay. The Municipality had allocated this amount
for him through a resolu�on.
However, the Metro Manila Authority denied this addi�onal re�rement benefit, ci�ng a ruling by the Commission
on Audit (COA) sta�ng that such allowances should not be considered as part of re�rement benefit calcula�ons.
Allarde filed a claim with the COA, but it was denied. He sought reconsidera�on, but the COA upheld its denial.
ISSUE:
Whether or not the monthly allowance that the pe��oner had been receiving from the Municipality of Mun�nlupa
should be included in the computa�on of his re�rement benefits under Republic Act No. 910, as amended by
Presiden�al Decree No. 1438.
RULING:
No. It is an elementary principle of statutory construc�on that where the words and phrases of a statute are not
obscure or ambiguous, the meaning and inten�on of the legislature should be determined from the language
employed, and where there is no ambiguity in the words, there is no room for construc�on.
Accordingly, the provisions of Sec�on 3, P.D. No. 1438, which are clear and unambiguous, should be given their
plain and natural meaning. Inasmuch as the law limits the computa�on of the lump sum of 5 years' gratuity to "the
highest monthly salary plus the highest monthly aggregate of transporta�on, living and representa�on allowances
that the judge was receiving on the date of his re�rement," it is understood that other allowances are excluded.
Inclusio unius est exclusio alterius.
Finding no grave abuse of discre�on in the decision of the Commission on Audit, the pe��on for review is hereby
DISMISSED.