DOU Research 6-17

8/12/2019 DOU Research 6-17

1/46

FIRST DIVISION

[G.R. No. 106913. May 10, 1994.]

COMMISSIONER OF INTERNAL REVENUE, p!"!"o#$, %&. 'ON. COURT OF A((EALS a#)

ATLAS CONSOLIDATED MINING AND DEVELO(MENT COR(ORATION, $&po#)#!&.

T* So+""!o$ G#$a+ -o$ p!"!"o#$.

M.L. Ga)"oa La/ O--" -o$ p$"%a! $&po#)#!.

SLLAUS

1. TA2ATION S(ECIFIC TA2ES REFUND 'EN AVAILALE ASIS T'EREOF

CASE AT AR. 5 T* Co$! $+&, !*a! &"# A!+a& +a"& -o$ $-#) o%$ &p"-" !a7& pa")

8-o$ 19:, "! &*o+) 8 ;$a#!) !* $-#) 8a&) o# !* $a!& &p"-") 8y S!"o#& 1 a#) < o-

R.A. No. 143: a#) #o! o# !* "#$a&) $a!& #)$ S!"o#& 1:3 a#) 1:6 o- !* Ta7 Co) o-

19==, p$o%")) !* +a"& a$ #o! y! 8a$$) 8y p$&$"p!"o#. T* +a" -o$ $-#) o# !* &p"-"

!a7 pa") p$"o$ !o +y 19=6 *a) a+$a)y p$&$"8) 8a& +a"& -o$ $-#) &*o+) 8 a)

/"!*"# !/o ya$& -$o !* )a! o- pay#! o- !* !a7 &o;*! !o 8 $-#)) ?S!"o#


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o#!$o%$&y a& /++ a& !o pa&& po# !*. ?I#&+a$ L"- A&&$a# Co., L!). Ep+oy&

A&&o"a!"o# %&. I#&+a$ L"- A&&$a# Co., L!)., =6 SCRA :0 [19==]@

D E C I S I O N

DAVIDE, > p

T* p!"!"o#$ && !* o)"-"a!"o# o- !* 19 F8$a$y 199< D"&"o# 1 o- !* Co$! o-

Appa+& "# CAHG.R. S( No.


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T* Co"&&"o#$ o- I#!$#a+ R%# "& *$8y o$)$) !o $-#) a#)Jo$ $)"! p!"!"o#$ "#

!* ao#! o- (910,394.=6.

No p$o#o##! a& !o o&!&.

SO ORDERED. ?CTA D"&"o#, p. =, Ro++o@. 4

F$o !* )"&"o# o- !* Co$! o- Ta7 Appa+&, p!"!"o#$ Co"&&"o#$ o- I#!$#a+ R%#

appa+) !o !* Co$! o- Appa+& $a"&"#; !* &!"o# o- /*!*$ o$ #o! !* p$"%"+; o- a pa$!"a+

$-#) -o$ &p"-" !a7 pa") o# o"+& &) "# "#"#; op$a!"o#& a& p$o%")) #)$ S!"o# : o-

R.A. No. 143: &!"++ &8&"&!&.

T* p!"!"o#$ a$;) 8-o$ !* Co$! o- Appa+& !*a! p$"%a! $&po#)#! A!+a& "& #o! #!"!+) !o

!* !a7 $-#) 8a& #o a))"!"o#a+ !a7 /a& "po&) o# "! #)$ a#y "!y o$ #""pa+

o$)"#a# a& p$o%")) #)$ S!"o# 4 o- R.A. No. 143:. I! -$!*$ o#!#)) !*a! !a7 $-#)&

p$o%")) !o o#&&"o#a"$& #)$ S!"o# : o- R.A. No. 143: /$ )) $pa+) 8y ?1@

(.D. No. 314 "&&) o# +y 19=:, a#) ?6@ (.D. No&. 11: a#) 11:HA "&&) o# 3 >#

19==.

I# "!& D"&"o# o- 19 F8$a$y 199+y +y


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($"&& o#&")$), !* )"&"o# o- !* Co$! o- Ta7 Appa+& ;$a#!"#; !* $-#) a#)Jo$ !a7

$)"! "# -a%o$ o- A!+a& Co#&o+")a!) M"#"#; a#) D%+op#! Co$po$a!"o# -o$ !* & o-

(910,394.=6 "& *$8y AFFIRMED a#) !* "#&!a#! p!"!"o# "& DISMISSED.

SO ORDERED. :

T* p!"!"o#$ o%) -o$ !* $o#&")$a!"o# o- !* a8o% )"&"o# 6 a#) 8$o;*! !o !*

a!!#!"o# o- !* Co$! o- Appa+& o$ D"&"o# o- 30 Sp!8$ 1991 "# Co"&&"o#$ o-

I#!$#a+ R%# %&. R"o T8a N"+ M"#"#; Co$po$a!"o# = /*$"# / *+) !*a! !* !a7 $-#)&

#)$ S!"o# : o- R.A. No. 143: +a") 8y a "#"#; -"$ -o$ &p"-" !a7& pa") "# !*

p$*a& o- a#-a!$) o"+& /$ #o +o#;$ a++o/) 8a& o- !* $pa+ o- &* p$"%"+;

8y (.D. No. =11. ' a+!$#a!"%+y a$;) C)p$

. A&&"#; a$;#)o !*a! p$"%a! $&po#)#! "& #!"!+) !o !* $-#), !* /*o+ ao#!

o- (910,394.=6 "& #o! $-#)a8+. T*"& 'o#o$a8+ Co$! $+) !*a! !* +a" -o$ $-#) &*o+) 8

a) /"!*"# !/o ya$& -$o !* )a! o- pay#! o- !* !a7 &o;*! !o 8 $-#)) a#) !*a!,

o#!+y, pay#!& a) 8y p$"%a! $&po#)#! 8-o$ >+y +y


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!o o$


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I# I#&+a$ L8$ Co. %. Co$! o- Ta7 Appa+&, ?104 SCRA =10 [191]@, !* Co$! *+) !*a! !*

a!*o$") pa$!"a+ $-#) #)$ S!"o# : o- R.A. No. 143: pa$!a& o- !* #a!$ o- a !a7

7p!"o# a#) !*$-o$ a##o! 8 a++o/) #+&& ;$a#!) "# !* o&! 7p+""! a#) a!;o$"a+

+a#;a;. S"# !* ;$a#! o- $-#) p$"%"+;& &! 8 &!$"!+y o#&!$) a;a"#&! !* !a7pay$,

!* 8a&"& -o$ !* $-#) &*a++ 8 !* ao#!& )) pa") #)$ S!"o#& 1 a#) < o- R.A. No.

143:.

ACCORDINGL, !* )"&"o# "# G.R. No&. 3:3H4 "& *$8y MODIFIED. T* p$"%a!

$&po#)#!& CLAIM -o$ REFUND "& GRANTED, op!) o# !* 8a&"& o- !* ao#!& ))

pa") #)$ S!"o#& 1 a#) < o- R.A. No. 143:, /"!*o! "#!$&!. 1:

$+, !*$-o$, !*a! &"# A!+a&& +a"& -o$ $-#) o%$ &p"-" !a7& pa") 8-o$ 19:, "!

&*o+) 8 ;$a#!) !* $-#) 8a&) o# !* $a!& &p"-") 8y S!"o#& 1 a#) < o- R.A. No. 143:

a#) #o! o# !* "#$a&) $a!& #)$ S!"o#& 1:3 a#) 1:6 o- !* Ta7 Co) o- 19==, p$o%"))

!* +a"& a$ #o! y! 8a$$) 8y p$&$"p!"o#. )++

T* +a" -o$ $-#) o# !* &p"-" !a7 pa") !o +y 19=6 *a) a+$a)y p$&$"8) 8a&

+a"& -o$ $-#) &*o+) 8 a) /"!*"# !/o ya$& -$o !* )a! o- pay#! o- !* !a7 &o;*! !o

8 $-#)) 16 a#) A!+a& B)""a+ +a" -o$ $-#) /a& a) o#+y o# +y 19=. LLB$

a##o! &8&$"8 !o !* %"/ o- A!+a& !*a! !* p!"!"o#$ a##o! $a"& !* #/ !*o$y "# "!&

p!"!"o# !*a! !*


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-o$!*/"!* $%"& !* op!a!"o# o- !* $-#)a8+ ao#! /*"* &*a++ 8 $"!!), /"!*o!

"#!$&!, !o !* p$"%a! $&po#)#! /"!*"# &"7!y ?60@ )ay& -$o !* -"#a+"!y o- !*"& )"&"o#. LLp*"+

No p$o#o##!& a& !o o&!&.

SO ORDERED.

C$, ++o&"++o, K"a&o# a#) ap#a#, >>., o#$.

Foo!#o!&

1. A##7 o- (!"!"o# Ro++o, 34H3. ($ A&&o"a! >&!" A#!o#"o M. Ma$!"#,

o#$$) "# 8y A&&o"a! >&!"& A&aa+" S. Ia#" a#) R;"#a G. O$)oH#"!.


8/46

19. I#&+a$ L"- A&&$a# Co., L!). Ep+oy& A&&o"a!"o# %&. I#&+a$ L"- A&&$a# Co.,

L!)., =6 SCRA :0 19==].

EN ANC

[G.R. No. LH193:. May p


9/46

O# >+y #


10/46

T'E TRIAL COURT ERRED IN NOT 'OLDING T'AT T'E (ETITION AS NOT (ULIS'ED

IN A NES(A(ER OF GENERAL CIRCULATION.

V

T'E TRIAL COURT ERRED IN NOT 'OLDING T'AT T'E C'ARACTER ITNESSES 'AD

NO O((ORTUNIT TO OSERVE (ETITIONERS CONDUCT.

VI

T'E TRIAL COURT ERRED IN GRANTING T'E (ETITION.

A##! !* -"$&! a&&";##! o- $$o$, "! "& +a$ !*a! !* a++;) #/+y )"&o%$) %")#

p$!) 8y p!"!"o#$ /a& #o! #/+y )"&o%$) 8! -o$;o!!# %")# &o!*"#; !*a!

p!"!"o#$ a+$a)y #/ o$ &*o+) *a% #o/# a! !* !" * -"+) *"& p!"!"o# -o$ #a!$a+"a!"o#

o$ a! !* !" &a") p!"!"o# /a& *a$) o# !* $"!&.

A& -a$ a& !* &o#) a++;) $$o$ "& o#$#), p!"!"o#$ a)"!& *a%"#; &) !* a+"a&

ILFREDO U "# a))"!"o# !o *"& #a ILFREDO LIM appa$"#; "# *"& 8"$!* $!"-"a!. '"&

*a$a!$ /"!#&&& a+&o #/ *" 8y "!*$ o# o$ 8o!* #a&. '"& &*oo+ $o$) a+&o &*o/&

!*a! * *a) 8# &"#; !* #a U ILFREDO.

T*a! p!"!"o#$ &) !* a+"a& #!"o#) a8o% /"!*o! p$op$ a!*o$"!y a#) *a), "# -a!, #%$

app+") -o$ &* a!*o$"!y /a& op#+y a)"!!) 8y *". ?T.S.N. E&p"$"!, p. 90.@

I# $+a!"o# !o !* "&& $a"&) "# !* !*"$) a&&";##! o- $$o$, p!"!"o#$ !$") !o p$o% !*a! *

*a) a +$a!"% "#o a& a p$*a&"#; a;#! "# C8 C"!y -o$ !* L" K"o T$a)"#;. Sa") -"$

/a& o/#) 8y *"& -a!*$ 5 /*o /a& #o! a F"+"p"#o "!"# 5 /a& a#a;) 8y *"& 8$o!*$ a#)

/a& #;a;) "# !* $+a!"%+y &a++ !o/# o- >aa+a+), O$"#!a+ N;$o&, "# !* 8&"#&& o-

8y"#; a#) &++"#; o$# "++.

A& !*$ "& #o &--""#! %")# "# !* $o$) !o &*o/ !*a! !* a-o$&a") !$a)"#; -"$ #)) a

p$*a&"#; a;#! "# C8 C"!y o#&")$"#; -$!*$ !*a! p!"!"o#$& a++;) p+oy#! /a& #o!

$po$!) !o !* So"a+ S$"!y Sy&! -o$ o%$a;, a#) !*a! !* 8&"#&& "# /*"* !* -"$ o-

*"& -a!*$ /a& #;a;) /a& a #a!"o#a+") 8&"#&&, "! "& #o! #$a&o#a8+ !o p$& !*a! *"&

a++;) p+oy#! /a& -"!"!"o&, "#%#!) 7+&"%+y !o a "! appa$ !*a! p!"!"o#$ *a) a

+$a!"% "#o -o$ !* p$po&& o- *"& app+"a!"o# -o$ (*"+"pp"# "!"#&*"p.

I# %"/ o- !* o#+&"o#& / *a% a$$"%) a! "# o##!"o# /"!* !* -"$&! !*$ a&&";##!& o-

$$o$, )o #o! ) "! #&&a$y !o o#&")$ a#) $&o+% !* "&&& o%$) 8y !* o!*$&.

'EREFORE, !* o$)$ appa+) -$o "& $%$&) a#) &! a&") /"!* o&!&.

Co#p"o#, C.>., Ry&, >..L., Maa+"#!a+, a+)"%a$, F$#a#)o, a$$)o a#) V"++ao$, >>.,

o#$.

Ca&!$o, >., "& o# o--""a+ +a%.

T*a#, >., o#$& "# !* $&+!.


11/46

[G.R. No. 43:. >a#a$y 16,


12/46

#&&a$y 8a& "! /a& a#)a!) 8y C#!$a+ a# C"$+a$ 11


13/46

o$po$a!"o# "& p$"%a!") o$ p8+"+y +"&!), o$ a& "# !* a& a! 8a$ /*# !* ;o%$##! 8o$$o/&

o#y -$o a8$oa). aTADCE

3. ID. ID. ID. RATIONALIED. 5 S!"o#


14/46

&$%"& "- $"$) 8y ;o%$##! a;#"&. T*"& "& /*a! S!"o# 3< "& a++ a8o! a#) #o!*"#;

o$. (+a"#+y, !*$ "& #o!*"#; "# S!"o# 3< /*"* p$o*"8"!& !* *"$"#; o- p$"%a! a)"!o$& !o a)"!

;o%$##! a;#"& o#$$#!+y /"!* !* COA a)"!. ESA'a

4. COMMERCIAL LA CENTRAL AN CONCURRENT >URISDICTION T'EREOF

IT' COMMISSION ON AUDIT TO E2AMINE AND AUDIT GOVERNMENT ANS EFFECT.

5 '"&!o$"a++y, !* C#!$a+ a# *a& 8# o#)!"#; p$"o)" a#) &p"a+ 7a"#a!"o# a#)

a)"! o- 8a#& !o )!$"# !* &o#)#&& o- !*"$ op$a!"o#& a#) !* &a-!y o- !* )po&"!& o-

!* p8+". U#)#"a8+y, !* C#!$a+ a#& po/$ o- &p$%"&"o# "#+)& !* po/$ !o 7a"#

a#) a)"! 8a#&, a& !* 8a#"#; +a/& *a% a+/ay& $o;#") !*"& po/$ o- !* C#!$a+ a#.

'#, !* COA& po/$ !o 7a"# a#) a)"! ;o%$##! 8a#& &! 8 $o#"+) /"!* !*

C#!$a+ a#& po/$ !o &p$%"& !* &a 8a#&. T* "#%"!a8+ o#+&"o# "& !*a! !* COA

a#) !* C#!$a+ a# *a% o#$$#! B$"&)"!"o#, #)$ !* Co#&!"!!"o#, !o 7a"# a#) a)"!

;o%$##! 8a#&. 'o/%$, )&p"! !* C#!$a+ a#& o#$$#! B$"&)"!"o# o%$

;o%$##! 8a#&, !* COA& a)"! &!"++ p$%a"+& o%$ !*a! o- !* C#!$a+ a# &"# !* COA "&

!* o#&!"!!"o#a++y a#)a!) a)"!o$ o- ;o%$##! 8a#&. A#) "# a!!$& -a++"#; #)$ !*

&o#) pa$a;$ap* o- S!"o#


15/46

I# 196, !* (*"+"pp"# ;o%$##!, #)$ !* a)"#"&!$a!"o# o- !*# ($&")#! Co$ao# C.

A"#o, o8!a"#) -$o !* o$+) a# a# Eo#o" Ro%$y Loa# ?ERL -o$ 8$%"!y@ "# !*

ao#! o- USP310 "++"o#. T* ERL /a& "#!#)) !o &ppo$! !* $o%$y o- !* (*"+"pp"#

o#oy, a! !* !" &--$"#; &%$+y -$o !* -"#a#"a+ $"&"& !*a! *"! !* o#!$y )$"#; !*

+a!!$ pa$! o- !* Ma$o& $;".

A& a o#)"!"o# -o$ ;$a#!"#; !* +oa#, !* o$+) a# $"$) !* (*"+"pp"# ;o%$##! !o

$*a8"+"!a! !* D( /*"* /a& !*# &a))+) /"!* *; #o#Hp$-o$"#; +oa#&. Ao$)"#;+y, !*

;o%$##! o"!!) !o $*a8"+"!a! !* D( !o a "! a %"a8+ a#) &+-H&&!a"#"#; -"#a#"a+

"#&!"!!"o# "# $o;#"!"o# o- "!& )%+op#!a+ $o+ "# !* o#oy. T* D( /a& 7p!) !o

o#!"# p$o%")"#; p$"#"pa++y )" a#) +o#;H!$ -"#a#"#; !o p$oB!& /"!* $"&& *";*$ !*a#

!* p$"%a! &!o$ ay 8 /"++"#; !o ap! #)$ $a&o#a8+ !$&. 4 T* ;o%$##!&

o"!#! /a& 8o)") "# !* (o+"y S!a!#! -o$ !* D%+op#! a# o- !* (*"+"pp"#&

/*"* &!a!) "# pa$!

4. F$!*$o$, +" a++ -"#a#"a+ "#&!"!!"o#& #)$ C#!$a+ a# &p$%"&"o#, D( /"++ #o/

8 $"$) !o *a% a p$"%a! 7!$#a+ a)"!, a#) "!& oa$) o- D"$!o$& /"++ #o/ 8 op#) !oa)a! p$"%a! &!o$ $p$!a!"o#. I! "& *op) !*a! /"!* !*& o"!#!&, D( a# a%o")

!* )"--"+!"& o- !* pa&! a#) a# -#!"o# a& a op!"!"% a#) %"a8+ -"#a#"a+ "#&!"!!"o# /"!*"#

!* (*"+"pp"# -"#a#"a+ &y&!. : ?I!a+"& &pp+")@

O# No%8$


16/46

O# >a#a$y a#a$y , 19=, !* (*"+"pp"# ;o%$##! a#) o$+) a# #;o!"a!"#; pa#+& $a*)

-"#a+ a;$#! o# !* p$"%a! a)"! o- !* D(, a& -o++o/&

13. "!* $&p! !o !* )$a-! (o+"y S!a!#!, "! /a& a;$) !*a! S!"o#& 4, = a#) 11 /o+)

8 a#)) a& -o++o/&

. . . ?"""@ S!"o# 11 &*o+) "# +"# /"!* !* +!!$ o- D%+op#! (o+"y, o#-"$ !*a! !* 7!$#a+

"#)p#)#! a)"!& /o+) o# /"!* a 8a+a# &*! a)"! a& o- D8$ 31, 196 a#)

a -++ -"#a#"a+ a)"!, "#+)"#; "#o &!a!#!&, &!a$!"#; /"!* !* p$"o) >+y 1 !o D8$

31, 196. A opy o- COA& +!!$ ?$-$$) !o "# pa$. 1, a )$a-! o- /*"* "& a!!a*) a& A##7 VIII@

$;a$)"#; D(& appo"#!#! o- a p$"%a! 7!$#a+ a)"!o$ /"++ 8 ! !o !* a# 8-o$ !*

)"&!$"8!"o# o- !* +oa# )o#!& !o !* a#& oa$), a+o#; /"!* a opy o- !* &op o- a)"!

a& app$o%) 8y COA a#) &a!"&-a!o$y !o !* a#. ST'AID

"!* $;a$) !o !* &op o- !* a)"! !o 8 #)$!a# 8y !* p$"%a! 7!$#a+ a)"!o$&, !*

!$& o- $-$# /*"* /"++ 8 "&&) !o !* &+!) a)"!o$& &*o+) 8 ;#$a++y o#&"&!#!

/"!* !* a!!a*) o)+ !$& o- $-$# -o$ -"#a#"a+ a)"!& ?A##7 I2@. T*& ;#$a+ !$&

o- $-$# /$ )"&&&) )$"#; #;o!"a!"o#& a#) -o$ a pa$! o- !* o$+) a#& ;")+"#&

-o$ -"#a#"a+ "#-o$a!"o# o# -"#a#"a+ "#&!"!!"o#&. 9

O# >a#a$y


17/46

;o%$##! /a& op+y"#; /"!* !* $"$#! o- a p$"%a! 7!$#a+ a)"!o$. T* o$+) a#

($&")#!& $!"-"a!"o# &!a!) !*a!

=4. Ao#!"#; a#) A)"!"#;. 5 A++ 8a#& 8o!* ;o%$##! a#) p$"%a! a$ #o/ &8B! !o

ao#!"#; a#) a)"!"#; &!a#)a$)& a& &!a8+"&*) 8y !* C#!$a+ a#. To #&$ -++ p8+"

ao#!a8"+"!y, !* Mo#!a$y oa$) #o/ $"$& !*a! a++ ;o%$##! 8a#& 8 &8B! !o a##a+

a)"!& 8y "#)p#)#! p$"%a! a)"!"#; -"$&, "# a))"!"o# !o !*o& #o$a++y #)$!a# 8y !*

Go%$##!& Co"&&"o# o# A)"!. D( a#) (N *a% a+$a)y &+!) p$"%a! a)"!o$&, a#)

a)"!) ao#!& -o$ 196 a#) 19= /"++ 8 a $"$#! -o$ !* $+a&& o- !* &o#) a#)

!*"$) !$a#*&, $&p!"%+y, o- !* ERL. 13

'o/%$, a *a#; "# !* +a)$&*"p o- !* COA &))#+y $%$&) !* o$& o- %#!&. O#

Ap$"+ +y 1, 19=, !* D( C*a"$a# ! !o !* COA C*a"$a# a opy o- !* D(& o#!$a!

/"!* >oa"# C#a#a# Q Co., &";#) -o$ o#!*& a$+"$ o# Ma$* :, 19=. T* D(

C*a"$a#& o%$"#; *a#)/$"!!# #o! &o;*! !* COA& o#$$# !o !* o#!$a!. 16

D$"#; !* p#)#y o- !* D( C*a"$a#& #o!H$&! -o$ o#$$#, !* D( pa") !*

8"++"#;& o- !* p$"%a! a)"!o$ "# !* !o!a+ ao#! o- (4=,3


18/46

oa"# C#a#a# Q Co. o- !* a#&

-"#a#"a+ &!a!#!& -o$ !* ya$ #)"#; D8$ 31, 19=.


19/46


20/46

!* o$ p$&a&"% a#) o#!$o++"#; COA C"$+a$ No. 60# 1:, 199 !*"& Co$! "&&) a !po$a$y $&!$a"#"#; o$)$ )"$!"#;

!* COA !o a& a#) )&"&! -$o #-o$"#; "!& *a++#;) +!!$H)"&"o#&. T* O--" o- !*So+""!o$ G#$a+, "# a Ma#"-&!a!"o# )a!) O!o8$ 1, 199, )+"#) !o appa$ o# 8*a+- o- !*

COA o# !* ;$o#) !*a! !* So+""!o$ G#$a+ /a& !a"#; a po&"!"o# a)%$& !o !*a! o- !*

COA. Co#!+y, a p$"%a! o#&+ o# p$o 8o#o 8a&"& $p$!) !* COA.

T* I&&&

T* D(& p!"!"o# $a"&& !* -o++o/"#; "&&&

1. Do& !* Co#&!"!!"o# %&! "# !* COA !* &o+ a#) 7+&"% po/$ !o 7a"# a#)

a)"! ;o%$##! 8a#& &o a& !o p$o*"8"! o#$$#! a)"! 8y p$"%a! 7!$#a+ a)"!o$& #)$ a#y

"$&!a#


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S.


22/46

($"%a! a)"!"#; -"$& ay #o! 7a"# o$ a)"! ao#!& p$!a"#"#; !o !* $%# $"p!& o-,

a#) 7p#)"!$& o$ && o- -#)& a#) p$op$!y o/#) o$ *+) "# !$&! 8y o$ p$!a"#"#; !o !*

Go%$##! o$ a#y o- "!& &8)"%"&"o#&, a;#"& o$ "#&!$#!a+"!"&.


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T* +a$ a#) #"&!aa8+ o#+&"o# -$o a $a)"#; o- !* #!"$ S!"o# < "& !*a! !* COA&

po/$ !o 7a"# a#) a)"! "& #o#H7+&"%. O# !* o!*$ *a#), !* COA& a!*o$"!y !o )-"#

!* &op o- "!& a)"!, p$o+;a! a)"!"#; $+& a#) $;+a!"o#&, a#) )"&a++o/ ##&&a$y

7p#)"!$& "& 7+&"%.

Mo$o%$, a& !* o#&!"!!"o#a++y a#)a!) a)"!o$ o- a++ ;o%$##! a;#"&, !* COA&

-"#)"#;& a#) o#+&"o#& #&&a$"+y p$%a"+ o%$ !*o& o- p$"%a! a)"!o$&, a! +a&! "#&o-a$ a&

;o%$##! a;#"& a#) o--""a+& a$ o#$#). T* &p$"o$"!y o$ p$po#)$a# o- !* COA

a)"! o%$ p$"%a! a)"! a# 8 ;+a#) -$o !* $o$)& o- !* Co#&!"!!"o#a+ Co"&&"o#, a&

-o++o/&

MR. GUINGONA. Ma)a ($&")#!, a-!$ o#&+!a!"o# /"!* !* *o#o$a8+ 8$& o- !*

Co"!!, I *a% a#)) y p$opo&) a#)#! 8y )+!"#; !* /o$) E2CLUSIVE

8a& I /a& a) !o #)$&!a#) !*a! !* Co"&&"o# o# A)"! /"++ &!"++ *a% !*

p$po#)$a#! po/$ a#) a!*o$"!y !o 7a"#, a)"! a#) &!!+.


24/46

8&"#&& /"!* !* ;o%$##!, -$&!$a!"#; ;o%$##! --o$!& !o a!!$a! "#%&!#!& o$ &$

+oa#& !*a! ay 8 $"!"a+ !o &!"+a! o$"8#) "#)&!$"& o$ $&&"!a! a 8a)+y &*a!!$)

#a!"o#a+ o#oy a& "# !* a& a! 8a$. y )&";# !* Co#&!"!!"o# "& -+7"8+ #o;* !o !

!*& 7";#"&. A#y a!!p! !o #++"-y !*"& -+7"8"+"!y "# !* "#&!a#& #!"o#), o$ "# &""+a$

"#&!a#&, /"++ 8 +!$a %"$&, "# !* a8 o- a &!a!! +""!"#; o$ $o%"#; &* -+7"8"+"!y.

T* )+"8$a!"o#& o- !* Co#&!"!!"o#a+ Co"&&"o# $%a+ +o#!+y !* "#!#! o- S!"o#


25/46

So#) I&& S!a!!& ($o*"8"!"#; o$ A!*o$""#; ($"%a! A)"!o$&

T'E COA a$;& !*a! S!"o#&


26/46

Mo$o%$, S!"o#


27/46

#o! "# !* p8+" &$%" a& "! ay ) #&&a$y !o a&&"&! ;o%$##! a)"!o$& "# #)$!a"#;

&p"a+") a)"! #;a;#!&.

?


28/46

a;#"& ?I!a+"& &pp+").@ '#, !* COA a##o! $-& !o a)"! ;o%$##! a;#"& #)$

a#y "$&!a#. 'DIATS

T* &8B! o- !* o#!$a!& $-$$) !o "# S!"o# 3< "& #&&a$"+y +""!) !o &!)"&, &"#a$&,

/o$&*op&, $&a$*& a#) o!*$ &$%"& o# ;o%$##! a)"!"#; /*"* !* COA ay o$ ay

#o! #)$!a a! "!& )"&$!"o#, !*$8y 7+)"#; !* a)"! "!&+- o- ;o%$##! a;#"&. S"#

!* COA p$&o##+ *a% !* 7p$"# o# ;o%$##! a)"!"#; a#) a$ "# -a! !* 7p$!& o#

!*"& &8B!, "! "& o#+y p$op$ -o$ !* COA !o 8 ;$a#!) !* $";*! o- -"$&! $-&a+ !o #)$!a &*

&$%"& "- $"$) 8y ;o%$##! a;#"&. T*"& "& /*a! S!"o# 3< "& a++ a8o! a#) #o!*"#;

o$. (+a"#+y, !*$ "& #o!*"#; "# S!"o# 3< /*"* p$o*"8"!& !* *"$"#; o- p$"%a! a)"!o$& !o a)"!

;o%$##! a;#"& o#$$#!+y /"!* !* COA a)"!.

O# !* o!*$ *a#), !* D( "!& C#!$a+ a# C"$+a$ No. 11


29/46

&p$%"&"o# o%$ !* op$a!"o#& o- 8a#&. T* &p"-" po/$ o- !* C#!$a+ a# #)$ !*

G#$a+ a#"#; A! ?RA No. 33=@ !o $"$ a# "#)p#)#! a)"! o- 8a#& /a& $H#a!) "#

S!"o# : o- !* G#$a+ a#"#; La/ o-


30/46

Co$! /"++ +a% !* "&& o- !* o#&!"!!"o#a+"!y o- (D No.


31/46

opa$"&o#, !* COA 8"++) !* D( a# a)"! - o- ($., C.>., ++o&"++o, M+o, (#o, V"!;, ap#a#, M#)oa, (a#;a#"8a#, K"&8"#;,

(a$)o, #a, #a$&HSa#!"a;o, D Lo#, >$. a#) Sa#)o%a+HG!"$$, >>., o#$.

Foo!#o!&

1. U#)$ R+ 4: o- !* R+& o- Co$!.


32/46

. I8")., p. =6, (!"!"o#, A##7 F, L!!$ o- D%+op#! (o+"y )a!) >a#a$y a#a$y , 19=.

10. I8")., p. 94, (!"!"o#, A##7 I, L!!$ o- COA C*a"$a# To-"&!o G"#;o#a !o D(

C*a"$a# >&& E&!a#"&+ao )a!) >a#a$y a#a$y


33/46

$%#&, a#) $"p!& o-, a#) 7p#)"!$& o$ && o- -#)& a#) p$op$!y, o/#) o$ *+) "#

!$&! 8y, o$ p$!a"#"#; !o, !* Go%$##!, o$ a#y o- "!& &8)"%"&"o#, a;#"&, o$

"#&!$#!a+"!"& "#+)"#; ;o%$##!Ho/#) o$ o#!$o++) o$po$a!"o#& . . ..


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3:. S!"o# 11, C*ap!$ 4, S8!"!+ , T"!+ I, oo V, R%"&) A)"#"&!$a!"% Co) o- 19=.

36. Sp$a, & #o! 6.

3=. a#o F"+"p"#o Sa%"#;& Q Mo$!;a; a# %&. Na%a$$o, 1:< SCRA 346 ?19=@ Go#a+o

Sy T$a)"#; %&. C#!$a+ a#, =0 SCRA :=0 ?19=6@ a!*+)$ %&. C#!$a+ a#, 46 SCRA 10OSE . C.U, p!"!"o#$, %&. T'E 'ON. COURT OF A((EALS, 'ON. ANASTACIO C. RUFON, A&

($&")"#; >); o- $a#* :# 9, 199, >); Rao# . (o&a)a& $%o) L"+"a 'o-"+a& appo"#!#! a& &p"a+a)"#"&!$a!o$ a#) )#") *$ p!"!"o# !o 8 appo"#!) a& $;+a$ a)"#"&!$a!o$. Ma#/*"+,

+!!$& o- a)"#"&!$a!"o# /$ ;$a#!) !o p!"!"o#$, /*o !oo *"& oa!* o- o--" a& a)"#"&!$a!o$

o# ># o*##y . '. Uy ?($"%a! R&po#)#!@ -"+) a o!"o# !o "#!$%#,

p$ay"#; !*a! * 8 appo"#!) a& a)"#"&!$a!o$ o- !* &!a! "# +" o- p!"!"o#$. ' a++;) !*a!

* "& !* 8$o!*$ a#) a $)"!o$ o- !* )a&), a#) *a& #o/+); o- !* p$op$!"& !*a!

&*o+) 8 "#+)) "# !* &!a!.

T* !$"a+ o$! "#"!"a++y )#") p$"%a! $&po#)#!& o!"o# !o "#!$%#, : 8! o# Ma$* 16,


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T* !$"a+ o$! -o#) !*a! p$"%a! $&po#)#! &8&!a#!"a++y op+") /"!* !* o$)$ )"$!"#; *"

!o 8$"#; "#!o !* &!a! p$op$!"& o/#) 8y o$ $;"&!$) "# !* #a o- !* )a&) #o!

&8B! o- a#y a)%$& +a" o$ o#!$o%$&y /*# * +"&!) !* a++;) p$op$!"& &&p!) !o

8 o#a+), 8+) o$ o#%y) a/ay 8y !* p$&o#& #a) !*$"#. T*&, "! -o#) #o

o;#! $a&o# !o $o% p$"%a! $&po#)#! a& oHa)"#"&!$a!o$. =

T*$a-!$, p!"!"o#$ appa+) !o !* Co$! o- Appa+& 8y /ay o- a p!"!"o# -o$ $!"o$a$" /*"*

*o/%$, )"&"&&) !* p!"!"o#.

T* Co$! o- Appa+& *+) !*a! !* $-&a+ o- !* !$"a+ o$! !o $o% p$"%a! $&po#)#! a& oH

a)"#"&!$a!o$ o- !* &!a! "& #"!*$ a# $$o$ o- B$"&)"!"o# #o$ a ;$a% a8& o- )"&$!"o# !*a!

!* appo"#!#! o- p$"%a! $&po#)#! /a& B&!"-") !*a! !* o$)$ o- p$-$# #)$ S!"o# 6

o- R+ = o- !* R+& o- Co$! )o& #o! $+ o! !* appo"#!#! o- oHa)"#"&!$a!o$& !*a! !*

"#&!"!!"o# o- a a& -o$ a##+#! o- !"!+ a#) $o#%ya# a;a"#&! $&po#)#! )o& #o! B&!"-y

p$"%a! $&po#)#!& $o%a+ a& oHa)"#"&!$a!o$.

(!"!"o#$& o!"o# -o$ $o#&")$a!"o# /a& )#"), *#, !*"& p!"!"o# o# !* -o++o/"#; ;$o#)&

'ET'ER OR NOT T'E COURT OF A((EALS AND T'E RES(ONDENT REGIONAL TRIAL

COURT 'AVE ACTED IT'OUT >URISDICTION OR IN GRAVE AUSE OF T'EIR

DISCRETION TANTAMOUNT TO LAC OF >URISDICTION ?&"@, IN VIOLATION [OF] T'E

ESTALIS'ED AND ACCE(TED RULE OF LA AND IN COM(LETE DISREGARD OF

SUSTANTIAL >USTICE AND EKUIT IN A((OINTING A COHADMINISTRATOR OF AN

ESTATE ?IN T'E (ROCESS OF SETTLEMENT@ 'ERE T'ERE IS AN INCUMENT

ADMINISTRATOR 'OSE A((OINTMENT IS FIRM, FINAL, IM(LEMENTED AND

INA((EALALE, AND 'IC' ?&"@ A((OINTMENT 'AS NOT EEN CANCELLED,

RECALLED, REVOED OR RESCINDED A((OINTING, AT T'AT, A (ERSON

?A@

ALIEN TO T'E ESTATE OF T'E DECEASED, IT' VARIOUS SERIOUS INTERESTS

?ACTUAL >UDICIAL CONTROVERSIES@ IN CONFLICT IT' T'OSE OF T'E ESTATE, AND

?@

IT' NO (RO(ER INTEREST IN T'E ESTATE AND 'O IS (ERSONALL UNFIT,

UNSUITALE, UNORT', UNDESERVING OF T'E TRUST IN'ERENT IN T'E (OSITION

OF COHADMINISTRATOR OF T'E ESTATE, AND UNACCE(TALE AND RE(ULSIVE TO

T'E FAMIL OF T'E LEGAL 'EIRS OF T'E DECEASED AND T'EN REFUSING TO

REMOVE 'IM AS COHADMINISTRATOR AFTER IT AS S'ON T'AT 'ISRE(RESENTATIONS ON 'IC' 'E AS A((OINTED COHADMINISTRATOR ERE

EM(T AND FALSE AND

'ET'ER OR NOT T'E RES(ONDENT COURT OF A((EALS DENIED (ETITIONER 'IS

CONSTITUTIONAL RIG'TS TO DUE (ROCESS OF LA AND 'IS RIG'T TO (ETITION

T'E GOVERNMENT FOR REDRESS OF GRIEVANCES NOT ADDRESSING AND


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RESOLVING T'E ISSUES ROUG'T TO IT T'E (ETITIONER, MORE ES(ECIFICALL

T'E ISSUES OF

?1@

RES >UDICATA AND STAILIT OF T'E >UDGMENT A((OINTING T'E (ETITIONER

'EREIN AS >UDICIAL ADMINISTRATOR OF T'E ESTATE IN KUESTION, AND

?


38/46

?8@ I- &* &$%"%"#; *&8a#) o$ /"-, a& !* a& ay 8, o$ #7! o- "#, o$ !* p$&o#

&+!) 8y !*, 8 "#op!#! o$ #/"++"#;, o$ "- !* *&8a#) o$ /")o/, o$ #7! o- "#,

#;+!& -o$ !*"$!y ?30@ )ay& a-!$ !* )a!* o- !* p$&o# !o app+y -o$ a)"#"&!$a!"o# o$ !o $&!

!*a! a)"#"&!$a!"o# 8 ;$a#!) !o &o o!*$ p$&o#, "! ay 8 ;$a#!) !o o# o$ o$ o- !*

p$"#"pa+ $)"!o$&, "- op!#! a#) /"++"#; !o &$%

?@ I- !*$ "& #o &* $)"!o$ op!#! a#) /"++"#; !o &$%, "! ay 8 ;$a#!) !o &*

o!*$ p$&o# a& !* o$! ay &+!.

T* o$)$ o- p$-$# "# !* appo"#!#! o- a# a)"#"&!$a!o$ )p#)& o# !* a!!#)a#! -a!&

a#) "$&!a#&. 10 I# S"oa %. Ga$"a, 11 !*"& Co$! &! a&") !* o$)$ o- p$-$#, !o /"!

I! "& /++ &!!+) !*a! a p$o8a! o$! a##o! a$8"!$a$"+y a#) /"!*o! &--""#! $a&o# )"&$;a$) !*

p$-$#!"a+ $";*!& o- !* &$%"%"#; &po& !o !* a)"#"&!$a!"o# o- !* &!a! o- !* )a&)

&po&. !, "- !* p$&o# #Boy"#; &* p$-$#!"a+ $";*!& "& #&"!a8+, !* o$! ay appo"#!

a#o!*$ p$&o#. T* )!$"#a!"o# o- a p$&o#& &"!a8"+"!y -o$ !* o--" o- a)"#"&!$a!o$ $&!&, !o

a ;$a! 7!#!, "# !* &o#) B);#! o- !* o$! 7$"&"#; !* po/$ o- appo"#!#! a#) &*

B);#! /"++ #o! 8 "#!$-$) /"!* o# appa+ #+&& "! appa$& a--"$a!"%+y !*a! !* o$! 8+o/

/a& "# $$o$.

. . . U#&"!a8+#&& ay o#&"&! "# a)%$& "#!$&! o- &o "#) o$ *o&!"+"!y !o !*o&

")"a!+y "#!$&!) "# !* &!a!. . . . . 1< ?Ep*a&"& &pp+"), "!a!"o#& o"!!)@

I# !* "#&!a#! a&, !* o$)$ o- p$-$# /a& #o! )"&$;a$)) 8y !* !$"a+ o$!. I#&!a) o-

$o%"#; p!"!"o#$, "! appo"#!) p$"%a! $&po#)#!, a $)"!o$, a& oHa)"#"&!$a!o$ &"# !*

&!a! /a& &"a8+ a#) p!"!"o#$ /a& *a%"#; a )"--"+! !" a!!#)"#; !o "! a+o#. I# -a!,

p!"!"o#$ )") #o! &8"! a#y $po$! $;a$)"#; !* &!a! #)$ *"& a)"#"&!$a!"o#. I# "!& Ma$*

16, )""a+ A)"#"&!$a!o$

!*$o-. 'o/%$, o#&")$"#; !*a! !* I#!$%#o$ "& +a""#; !o 8 !* pa!$"a$* o- !* Uy -a"+y

a#) /*o +a"& !o *a% #o$o& #o/+); o- !* 8&"#&&& a#) p$op$!"& o- !* ))#!

>o& .C. Uy, "! "& !* -+"#; o- !*"& Co$! !*a! "! /"++ 8 %$y 8#-""a+ !o !* E&!a! "- * 8

appo"#!) oHa)"#"&!$a!o$ ?/"!*o! $o%"#; !* a+$a)y appo"#!) >)""a+ A)"#"&!$a!o$@ o-

!* E&!a! o- >o& .C. Uy, "- o#+y !o &*) o$ +";*! !o !* a++;) #o$o&

p$op$!"&J8&"#&&& a#) !o 8$"#; !* a++ !o !* ))#!& E&!a! p#)"#; 8-o$ !*"& Co$!.

14

A oHa)"#"&!$a!o$ p$-o$& a++ !* -#!"o#& a#) )!"& a#) 7$"&& a++ !* po/$& o- a

$;+a$ a)"#"&!$a!o$, o#+y !*a! * "& #o! a+o# "# !* a)"#"&!$a!"o#. 1: T* p$a!" o-

appo"#!"#; oHa)"#"&!$a!o$& "# &!a! p$o)"#;& "& #o! p$o*"8"!). I# Ga8$"+ %. Co$! o-


39/46

Appa+&, 16 !*"& Co$! $a--"$) !*a! B$"&p$)# a++o/& !* appo"#!#! o- oHa)"#"&!$a!o$&

#)$ $!a"# "$&!a#&, !o /"!

U#)$ 8o!* (*"+"pp"# a#) A$"a# B$"&p$)#, !* appo"#!#! o- oHa)"#"&!$a!o$& *a&

8# p*+) -o$ %a$"o& $a&o#&, %" ?1@ !o *a% !* 8#-"! o- !*"$ B);#! a#) p$*ap& a! a++

!"& !o *a% )"--$#! "#!$&!& $p$!) ?., A&!$"aHMa$!"#, Ca++Bo, S$. a#) C*"oHNaa$"o, >>., o#$.

Foo!#o!&

1. Ro++o, pp. 63H6=. (##) 8y A&&o"a! >&!" V"#! L. ap a#) o#$$) "# 8y

A&&o"a! >&!"& A$"o >. Ma;pa+ a#) Rao# M. a!o, >$.

); A#a&!a"o C. R-o#.

3. I). a! 69H=1.

4. I). a! 64.

:. I).

6. I). a!


40/46

=. I). a! 0H


41/46

p

T* a8o%H#!"!+) a& "#%o+%& !* app+"a!"o# a#) "#!$p$!a!"o# o- Rp8+" A! No.


42/46

A $+oa!"o# &$%y, 8a&) o# !* !"!+, /a& a) o# !* a$a "# &!"o# !o )!$"# /*!*$

!* -"&*po#) o#&!$!"o#& a#)Jo$ /o$& o- !* $&po#)#!& a$ /"!*"# !* !"!+) p$op$!y. Sa")

&$%y &*o/& !*a! a po$!"o# o- Ma#"+a ay o%$"#; a# a$a o- app$o7"a!+y


43/46

p!"!"o#$& p$op$+y -a++ /"!*"# !* 8#-"!& o- !* 7p!"o# 7p$&&+y p$o%")) -o$ #)$ &!"o#

< o- Rp8+" A! # 13, 19: /*# Rp8+" A! No.


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T'E LOER COURT ERRED IN ISSUING E2H(ARTE T'E RIT OF (RELIMINAR

IN>UNCTION, AND LATER MAING IT (ERMANENT.

V

T'E LOER COURT ERRED IN GRANTING T'E INSTANT (ETITION FOR CERTIORARI

AND (RO'IITION.

A# 7a"#a!"o# o- !* -a!& a))) a! !* !$"a+ &*o/& !*a! p!"!"o#$ V)a. ) V"++o#;o "& !*

o/#$ o- a -"&*po#) &"!a!) "# Maa88, (apa#;a, o%$) 8y T$a#&-$ C$!"-"a! o- T"!+

No. =0= )a!) >a#a$y


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!o po"#! 19, po"#! 19 !o po"#!


46/46

'EREFORE, !* )"&"o# a#) !* "#B#!"o# "&&) 8y !* o$! 8+o/ a$ *$8y &! a&"),

a#) !* p!"!"o# a;a"#&! !* S$!a$y o- (8+" o$& a#) Co#"a!"o#&, )"&"&&), /"!*

o&!& a;a"#&! !* p!"!"o#$.

#;o#, C.>., (a)"++a, a!"&!a A#;+o, Co#p"o#, Ry&, >..L., a$$$a, (a$)&, D"o#

a#) D Lo#, >>., o#$.

DOU Research 6-17

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Transcript of DOU Research 6-17