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November 2014 : Philippine Supreme Court Decisions

A.C. No. 9395, November 12, 2014 - DARIA O. DAGING, Complainant, v. ATTY. RIZ TINGALON L. DAVIS, Respondent.
G.R. No. 190175, November 12, 2014 - PEOPLE OF THE PHILIPPINES, Plaintiff-Appellee, v. EDWIN CABRERA, Accused-Appellant.
G.R. No. 203080, November 12, 2014 - DR. IDOL L. BONDOC, Petitioner, v. MARILOU R. MANTALA, Respondent.
A.M. No. P-14-3272 [Formerly: OCA IPI NO. 14-4264-P], November 11, 2014 - FELICIANO O. FRANCIA, Complainant, v. ROBERTO C. ESGUERRA, SHERIFF IV, REGIONAL TRIAL COURT, BRANCH 14, DAVAO CITY, Respondent.
G.R. No. 185449, November 12, 2014 - GOODYEAR PHILIPPINES, INC. AND REMEGIO M. RAMOS, Petitioners, v. MARINA L. ANGUS, Respondent.
G.R. No. 198620, November 12, 2014 - P.J. LHUILLIER, INC. AND MARIO RAMON LUDEÑA, Petitioners, v. FLORDELIZ VELAYO, Respondent.
G.R. No. 211228, November 12, 2014 - UNIVERSITY OF PANGASINAN, INC., CESAR DUQUE/JUAN LLAMAS AMOR/DOMINADOR REYES, Petitioners, v. FLORENTINO FERNANDEZ AND HEIRS OF NILDA FERNANDEZ, Respondents.
G.R. No. 190818, November 10, 2014 - METRO MANILA SHOPPING MECCA CORP., SHOEMART, INC., SM PRIME HOLDINGS, INC., STAR APPLIANCES CENTER, SUPER VALUE, INC., ACE HARDWARE PHILIPPINES, INC., HEALTH AND BEAUTY, INC., JOLLIMART PHILS. CORP., AND SURPLUS MARKETING CORPORATION, Petitioners, v. MS. LIBERTY M. TOLEDO, IN HER OFFICIAL CAPACITY AS THE CITY TREASURER OF MANILA, AND THE CITY OF MANILA, Respondents.
G.R. No. 190120, November 11, 2014 - CIVIL AVIATION AUTHORITY OF THE PHILIPPINES EMPLOYEES’ UNION (CAAP-EU) FORMERLY AIR TRANSPORTATION EMPLOYEES’ UNION (ATEU), Petitioner, v. CIVIL AVIATION AUTHORITY OF THE PHILIPPINES (CAAP); HON. LEANDRO R. MENDOZA, SECRETARY, DEPARTMENT OF TRANSPORTATION AND COMMUNICATIONS, IN HIS CAPACITY AS EX-OFFICIO CAAP CHAIRMAN OF THE BOARD; RUBEN F. CIRON, PHD, ACTING DIRECTOR GENERAL, IN HIS CAPACITY AS CAAP EX-OFFICIO VICE CHAIRMAN; HON. AGNES VST. DEVANADERA, ACTING SECRETARY, DEPARTMENT OF JUSTICE, HON. MARGARITO B. TEVES, SECRETARY, DEPARTMENT OF FINANCE, HON. ALBERTO G. ROMULO, SECRETARY, DEPARTMENT OF FOREIGN AFFAIRS, HON. RONALDO V. PUNO, SECRETARY, DEPARTMENT OF INTERIOR AND LOCAL GOVERNMENT, HON. MARIANITO D. ROQUE, SECRETARY, DEPARTMENT OF LABOR AND EMPLOYMENT, AND HON. JOSEPH ACE H. DURANO, SECRETARY, DEPARTMENT OF TOURISM, IN THEIR CAPACITY AS EX-OFFICIO MEMBERS CAAP BOARD OF DIRECTORS; DEPARTMENT OF BUDGET AND MANAGEMENT (DBM); HON. ROLANDO C. ANDAYA, JR., IN HIS CAPACITY AS SECRETARY OF THE DEPARTMENT OF BUDGET AND MANAGEMENT; CIVIL SERVICE COMMISSION (CSC); HON. CESAR D. BUENAFLOR AND HON. MARY Z. FERNANDEZ-MENDOZA, IN THEIR CAPACITY AS COMMISSIONERS OF THE CIVIL SERVICE COMMISSION; EDUARDO E. KAPUNAN, JR., IN HIS CAPACITY AS DEPUTY DIRECTOR GENERAL FOR ADMINISTRATION OF CAAP AND AS CHAIRMAN, CAAP SELECTION COMMITTEE; AND ROLANDO P. MANLAPIG, IN HIS CAPACITY AS CHAIRMAN, CAAP SPECIAL SELECTION COMMITTEE, Respondents.
G.R. No. 201001, November 10, 2014 - MCMP CONSTRUCTION CORP., Petitioner, v. MONARK EQUIPMENT CORP., Respondent.
A.M. No. RTJ-12-2336 (Formerly A.M. OCA-IPI No. 11-3695-RTJ), November 12, 2014 - ESTHER P. MAGLEO, Complainant, v. PRESIDING JUDGE ROWENA DE JUAN-QUINAGORAN AND BRANCH CLERK OE COURT ATTY. ADONIS LAURE, BOTH OF BRANCH 166, REGIONAL TRIAL COURT, PASIG CITY, Respondents.
G.R. No. 203560, November 10, 2014 - REPUBLIC OF THE PHILIPPINES, Petitioner, v. APOSTOLITA SAN MATEO, BRIGIDA TAPANG, ROSITA ACCION, AND CELSO MERCADO, Respondents.
A.M. No. P-13-3160 [Formerly OCA I.P.I. No. 11-3639-P], November 10, 2014 - LOLITA RAYALA VELASCO, Complainant, v. GERALDO C. OBISPO, UTILITY WORKER I, REGIONAL TRIAL COURT, BRANCH 113, PASAY CITY, Respondent.
G.R. No. 192531, November 12, 2014 - BERNARDINA P. BARTOLOME, Petitioner, v. SOCIAL SECURITY SYSTEM AND SCANMAR MARITIME SERVICES, INC., Respondents.
G.R. No. 202692, November 12, 2014 - EDMUND SYDECO Y SIONZON, Petitioner, v. PEOPLE OF THE PHILIPPINES, Respondent.
G.R. No. 206357, November 25, 2014 - PRESIDENTIAL COMMISISON ON GOOD GOVERNMENT (PCGG), Petitioner, v. THE HONORABLE OMBUDSMAN CONCHITA CARPIO-MORALES, GREGORIO S. LICAROS, GAUDENCIO BEDUYA, JOSE R. TENGCO, JR., JOSE S. ESTEVES, PLACIDO T. MAPA, JR., JULIO V. MACUJA, VICENTE PATERNO, RAFAEL A. SISON, ROBERTO V. ONGPIN, ALICIA LL. REYES, FORMER MEMBERS OF THE BOARD OF GOVERNORS OF THE DEVELOPMENT BANK OF THE PHILIPPINES (DBP), RODOLFO M. CUENCA, EDILBERTO M. CUENCA, JOSE Y. VILLONGCO, RODOLFO B. SANTIAGO, AURELIO Y. BAUTISTA, GENOVEVA L. BUENO, BIENVENIDO D. CRUZ, ROMEO R. ECHAUZ, JORGE W. JOSE, LEONILO M. OCAMPO, ANTONIO P. SAN JUAN, JR., CLARENCIO S. YUJIOCO, ALL OFFICERS OF RESORTS HOTELS CORPORATION, Respondents.
G.R. No. 199448, November 12, 2014 - ROLANDO S. ABADILLA, JR., Petitioner, v. SPOUSES BONIFACIO P. OBRERO AND BERNABELA N. OBRERO, Respondents.
G.R. No. 199852, November 12, 2014 - SPS. FELIPE SOLITARIOS AND JULIA TORDA, Petitioners, v. SPS. GASTON JAQUE AND LILIA JAQUE, Respondents.
A.M. No. P-13-3156 (Formerly A.M. OCA IPI No. 08-3012-P), November 11, 2014 - OFFICE OF THE COURT ADMINISTRATOR, Complainant, v. ISABEL A. SIWA, STENOGRAPHER, METROPOLITAN TRIAL COURT, BRANCH 16, MANILA, Respondent.
G.R. No. 156205, November 12, 2014 - REPUBLIC OF THE PHILIPPINES, REPRESENTED BY THE REGIONAL EXECUTIVE DIRECTOR, REGION IV, DEPARTMENT OF ENVIRONMENT AND NATURAL RESOURCES, Petitioner, v. MARJENS INVESTMENT CORPORATION AND PATROCINIO P. VILLANUEVA, Respondents.
G.R. No. 192446, November 19, 2014 - SNOW MOUNTAIN DAIRY CORPORATION, Petitioner, v. GMA VETERANS FORCE, INC., Respondent.
G.R. No. 193914, November 26, 2014 - SEVEN BROTHERS SHIPPING CORPORATION, Petitioner, v. DMC-CONSTRUCTION RESOURCES, INC., Respondent.
G.R. No. 195792, November 24, 2014 - ABOSTA SHIP MANAGEMENT AND/OR ARTEMIO CORBILLA, Petitioners, v. WILHILM M. HILARIO, Respondent.
G.R. No. 188494, November 26, 2014 - REMMAN ENTERPRISES, INC., Petitioner, v. REPUBLIC OF THE PHILIPPINES, Respondent.
G.R. No. 182472, November 24, 2014 - LAND BANK OF THE PHILIPPINES, Petitioner, v. JAIME K. IBARRA, ANTONIO K. IBARRA, JR., LUZ IBARRA VDA. DE JIMENEZ, LEANDRO K IBARRA, AND CYNTHIA IBARRA-GUERRERO, Respondents.
G.R. No. 198677, November 26, 2014 - COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. BASF COATING + INKS PHILS., INC., Respondent.
G.R. No. 187000, November 24, 2014 - PEOPLE OF THE PHILIPPINES, Petitioner, v. AQUILINO ANDRADE, ROMAN LACAP, YONG FUNG YUEN, RICKY YU, VICENTE SY, ALVIN SO, ROMUALDO MIRANDA, SINDAO MELIBAS, SATURNINO LIWANAG, ROBERTO MEDINA AND RAMON NAVARRO, Respondents.
G.R. No. 190970, November 24, 2014 - VILMA M. SULIMAN, Petitioner, v. PEOPLE OF THE PHILIPPINES, Respondent.
G.R. No. 206728, November 12, 2014 - APO CEMENT CORPORATION, Petitioner, v. MINGSON MINING INDUSTRIES CORPORATION, Respondent.
G.R. No. 204699, November 12, 2014 - BAHIA SHIPPING SERVICES, INC., FRED OLSEN CRUISE LINE, AND MS. CYNTHIA C. MENDOZA, Petitioners, v. JOEL P. HIPE, JR., Respondent.
G.R. No. 199028, November 19, 2014 - COSMOS BOTTLING CORPORATION, Petitioner, v. COMMISSION EN BANC OF THE SECURITIES AND EXCHANGE COMMISSION (SEC) AND JUSTINA F. CALLANGAN, IN HER CAPACITY AS DIRECTOR OF THE CORPORATION FINANCE DEPARTMENT OF THE SEC, Respondents.
G.R. No. 200408, November 12, 2014 - S.V. MORE PHARMA CORPORATION AND ALBERTO A. SANTILLANA, Petitioners, v. DRUGMAKERS LABORATORIES, INC. AND ELIEZER DEL MUNDO, Respondents.; G.R. NO. 200416 - S.V. MORE PHARMA CORPORATION AND ALBERTO A. SANTILLANA, Petitioners, v. DRUGMAKERS LABORATORIES, INC. AND ELIEZER DEL MUNDO, Respondents.
G.R. No. 184618, November 19, 2014 - PEAK VENTURES CORPORATION AND/OR EL TIGRE SECURITY AND INVESTIGATION AGENCY, Petitioners, v. HEIRS OF NESTOR B. VILLAREAL, Respondents.
G.R. No. 190863, November 19, 2014 - PEOPLE OF THE PHILIPPINES, Plaintiff-Appellee, v. RAUL SATO, Accused-Appellant.
G.R. No. 198408, November 12, 2014 - CONCHITA J. RACELIS, Petitioner, v. UNITED PHILIPPINE LINES, INC. AND/OR HOLLAND AMERICA LINES, INC.,* AND FERNANDO T. LISING, Respondents.
G.R. No. 190623, November 17, 2014 - PEOPLE OF THE PHILIPPINES, Plaintiff-Appellee, v. ROMMEL ARAZA Y SAGUN, Accused-Appellant.
G.R. No. 185969, November 19, 2014 - AT&T COMMUNICATIONS SERVICES PHILIPPINES, INC., Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
G.R. No. 199042, November 17, 2014 - DANILO VILLANUEVA Y ALCARAZ, Petitioner, v. PEOPLE OF THE PHILIPPINES, Respondent.
A.C. No. 10134, November 26, 2014 - PHILIPPINE ASSOCIATION OF COURT EMPLOYEES (PACE), REPRESENTED BY ITS PRESIDENT, ATTY. VIRGINIA C. RAFAEL, Complainant, v. ATTY. EDNA M. ALIBUTDAN-DIAZ, Respondent.
G.R. No. 190322, November 26, 2014 - PEOPLE OF THE PHILIPPINES, Plaintiff-Appellee, v. VIRGILIO AMORA Y VISCARRA, Accused-Appellant.
G.R. No. 183551, November 12, 2014 - THE PEOPLE OF THE PHILIPPINES, Petitioner, v. ENGR. RODOLFO YECYEC, ROGELIO BINAS, ISIDRO VICTA, IRENEO VIÑA, RUDY GO, JUANITO TUQUIB, ROMEO BUSTILLO, FELIX OBALLAS, CASTEO ESCLAMADO, RICARDO LUMACTUD, LEOPOLDO PELIGRO, PATERNO NANOLAN, CARLITO SOLATORIO, MEDARDO ABATON, FEDIL RABANES, FELIX HINGKING, BENJAMIN TOTO, EUFROCINO YBAÑEZ, FELOMINO OBSIOMA, LORETO PEROCHO, MARANIE UNGON, NOYNOY ANGCORAN, ROLANDO YUZON, NESTOR CHAVEZ, LEONARDO PREJAN, PRIMO LIBOT, NEMESIO ABELLA, IRENEO LICUT, PROCESO GOLDE, EPIFANIO LABRADOR, AND BRANCH 11, REGIONAL TRIAL COURT (MANOLO FORTICH, BUKIDNON), Respondents.
G.R. No. 190834, November 26, 2014 - ARIEL T. LIM, Petitioner, v. PEOPLE OF THE PHILIPPINES, Respondent.
G.R. No. 201284, November 19, 2014 - LUVIMIN CEBU MINING CORP. AND LUVIMIN PORT SERVICES COMPANY, INC., Petitioners, v. CEBU PORT AUTHORITY AND PORT MANAGER ANGELO C. VERDAN, Respondents.
G.R. No. 189861, November 19, 2014 - MICHELIN ASIA APPLICATION CENTER, INC., Petitioner, v. MARIO J. ORTIZ, PACIFIC SUPPORT PETITIONER, Respondent.
G.R. No. 209590, November 19, 2014 - PEOPLE OF THE PHILIPPINES, Plaintiff-Appellee, v. GABRIEL DUCAY Y BALAN, Accused-Appellant.
G.R. No. 196102, November 26, 2014 - GOVERNMENT SERVICE INSURANCE SYSTEM, Petitioner, v. AURELIA Y. CALUMPIANO, Respondent.
G.R. No. 206379, November 19, 2014 - CECILIA PAGADUAN, Petitioner, v. CIVIL SERVICE COMMISSION* AND REMA MARTIN SALVADOR, Respondents.
G.R. No. 183795, November 12, 2014 - PRUDENTIAL BANK (NOW BANK OF THE PHILIPPINE ISLANDS) AS THE DULY APPOINTED ADMINISTRATOR OF THE ESTATE OF JULIANA DIEZ VDA. DE GABRIEL, Petitioner, v. AMADOR A. MAGDAMIT, JR., ON HIS BEHALF AND AS SUBSTITUTED HEIR (SON) OF AMADOR MAGDAMIT, SR., AND AMELIA F. MAGDAMIT, AS SUBSTITUTED HEIR (WIDOW) OF AMADOR MAGDAMIT, SR., Respondents.
G.R. No. 154291, November 12, 2014 - LOPEZ REALTY, INC. AND ASUNCION LOPEZ-GONZALES, Petitioners, v. SPOUSES REYNALDO TANJANGCO AND MARIA LUISA ARGUELLES-TANJANGCO, Respondents.
G.R. No. 189405, November 19, 2014 - SHERWIN DELA CRUZ, Petitioner, v. PEOPLE OF THE PHILIPPINES AND CARLOS ALBERTO L. GONZALES, IN BEHALF OF HIS DECEASED BROTHER, JEFFREY WERNHER L. GONZALES, Respondents.
G.R. No. 194068, November 26, 2014 - PEOPLE OF THE PHILIPPINES, Plaintiff-Appellee, v. BENJIE CONSORTE Y FRANCO, Accused-Appellant.
A.M. No. SB-12-19-P [Formerly OCA IPI No. 10-26-SB-P], November 18, 2014 - CIVIL SERVICE COMMISSION, Complainant, v. HERMINIGILDO L. ANDAL, SECURITY GUARD II, SANDIGANBAYAN, QUEZON CITY, Respondent.
A.M. No. P-12-3076 (Formerly OCA I.P.I. No. 11-3612-P), November 18, 2014 - NOVO A. LUCAS, Complainant, v. ROLANDO A. DIZON, SHERIFF IV, OFFICE OF THE CLERK OF COURT, REGIONAL TRIAL COURT, STO. DOMINGO, NUEVA ECIJA, Respondent.
A.C. No. 7054, November 11, 2014 - CONRADO N. QUE, Complainant, v. ATTY. ANASTACIO E. REVILLA, JR., Respondent.
G.R. No. 191260, November 24, 2014 - PEOPLE OF THE PHILIPPINES, Plaintiff-Appellee, v. MELCHOR D. BRITA, Accused-Appellant.
G.R. No. 176102, November 26, 2014 - ROSAL HUBILLA Y CARILLO, Petitioner, v. PEOPLE OF THE PHILIPPINES, Respondent.
G.R. No. 199032, November 19, 2014 - RETIRED SPO4 BIENVENIDO LAUD, Petitioner, v. PEOPLE OF THE PHILIPPINES, Respondent.
G.R. No. 200877, November 12, 2014 - PEOPLE OF THE PHILIPPINES, Plaintiff-Appellee, v. CHARVE JOHN LAGAHIT, Accused-Appellant.
G.R. No. 208567, November 26, 2014 - JEANETTE V. MANALO, VILMA P. BARRIOS, LOURDES LYNN MICHELLE FERNANDEZ AND LEILA B. TAIÑO, Petitioners, v. TNS PHILIPPINES INC., AND GARY OCAMPO, Respondents.
G.R. No. 198076, November 19, 2014 - TAGANITO MINING CORPORATION, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
A.M. No. RTJ-14-2399 [Formerly A.M. OCA IPI No. 13-4013-RTJ], November 19, 2014 - GASPAR BANDOY, Complainant, v. JUDGE JOSE S. JACINTO, JR., PRESIDING JUDGE, BRANCH 45, AND ACTING PRESIDING JUDGE, BRANCH 46, BOTH AT REGIONAL TRIAL COURT, SAN JOSE, OCCIDENTAL MINDORO, Respondent.
G.R. No. 197567, November 19, 2014 - GOVERNOR ENRIQUE T. GARCIA, JR., Petitioner, v. OFFICE OF THE OMBUDSMAN, LEONARDO B. ROMAN, ROMEO L. MENDIOLA, PASTOR P. VICHUACO, AURORA J. TIAMBENG, AND NUMERIANO G. MEDINA, Respondents.
G.R. No. 207175, November 26, 2014 - EDUARDO MAGSUMBOL, Petitioner, v. PEOPLE OF THE PHILIPPINES, Respondent.
G.R. No. 201195, November 26, 2014 - TAGANITO MINING CORPORATION, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
G.R. No. 183872, November 17, 2014 - OWEN PROSPER A. MACKAY, Petitioner, v. SPOUSES DANA CASWELL AND CERELINA CASWELL, Respondents.
G.R. No. 205144, November 26, 2014 - MARGIE BALERTA, Petitioner, v. PEOPLE OF THE PHILIPPINES, Respondent.
G.R. No. 166923, November 26, 2014 - PHILIPPINE MIGRANTS RIGHTS WATCH, INC., ON ITS OWN BEHALF AND ON BEHALF OF ITS MEMBER-OVERSEAS FILIPINO WORKERS, JESUS REYES AND RODOLFO MACOROL, Petitioners, v. OVERSEAS WORKERS WELFARE ADMINISTRATION AND ITS BOARD OF TRUSTEES COMPOSED OF HON. PATRICIA A. STO. TOMAS, VIRGILIO R. ANGELO, MANUEL G. IMSON, THE SECRETARY OF FOREIGN AFFAIRS, REPRESENTED BY UNDERSECRETARY JOSE S. BRILLANTES, ROSALINDA BALDOZ, THE SECRETARY OF BUDGET AND MANAGEMENT, REPRESENTED BY ASSISTANT SECRETARY EDUARDO P. OPIDA, MINA C. FIGUEROA, VICTORINO F. BALAIS, CAROLINE R. ROGGE, GREGORIO S. OCA, CORAZON P. CARSOLA AND VIRGINIA J. PASALO, Respondents.
G.R. No. 192300, November 24, 2014 - NATIONAL POWER CORPORATION, Petitioner, v. MUNICIPAL GOVERNMENT OF NAVOTAS, SANGGUNIANG BAYAN OF NAVOTAS AND MANUEL T. ENRIQUEZ, IN HIS CAPACITY AS MUNICIPAL TREASURER OF NAVOTAS, Respondents.
G.R. No. 179080, November 26, 2014 - EDIGARDO GEROCHE, ROBERTO GARDE AND GENEROSO MARFIL ALIAS “TAPOL”, Petitioners, v. PEOPLE OF THE PHILIPPINES, Respondent.
G.R. No. 185565, November 26, 2014 - LOADSTAR SHIPPING COMPANY, INCORPORATED AND LOADSTAR INTERNATIONAL SHIPPING COMPANY, INCORPORATED, Petitioners, v. MALAYAN INSURANCE COMPANY, INCORPORATED, Respondent.
G.R. No. 193117, November 26, 2014 - HEIRS OF SPOUSES ANGEL LIWAGON AND FRANCISCA DUMALAGAN, NAMELY: NARCISA LIWAGON-LAGANG, REPRESENTED BY HER HEIR VICTOR LIWAGON LAGANG, LEONCIO LIWAGON, REPRESENTED BY HIS HEIR GERONIMA VDA. LIWAGON, AND JOSEFINA LIWAGON-ESCAUSO REPRESENTED BY THEIR ATTORNEY-IN-FACT AND FOR HERSELF, JOSEFINA LIWAGON-ESCAUSO, Petitioners, v. HEIRS OF SPOUSES DEMETRIO LIWAGON AND REGINA LIWAGON, NAMELY: RODRIGO LIWAGON, MINENCIA LIWAGON-OMITTER, JOSEFINA LIWAGON-NUEVO, TERESITO LIWAGON AND DANILO LIWAGON, Respondents.
A.M. No. P-10-2800 [Formerly A.M. No. 10-5-66-MTC], November 18, 2014 - OFFICE OF THE COURT ADMINISTRATOR, Complainant, v. MRS. AURORA T. ZUÑIGA, CLERK OF COURT II, MRS. MINDA H. CERVANTES, STENOGRAPHER 1, BOTH OF MUNICIPAL TRIAL COURT (MTC) VIRAC, CATANDUANES, AND MR. PEPITO F. LUCERO, INTERPRETER III, REGIONAL TRIAL COURT, BR. 43, VIRAC, CATANDUANES, Respondents.
G.R. No. 212398, November 25, 2014 - EMILIO RAMON “E.R.” P. EJERCITO, Petitioner, v. HON. COMMISSION ON ELECTIONS AND EDGAR “EGAY” S. SAN LUIS, Respondents.
G.R. No. 212584, November 25, 2014 - ALROBEN J. GOH, Petitioner, v. HON. LUCILO R. BAYRON AND COMMISSION ON ELECTIONS, Respondents.
G.R. No. 125346, November 11, 2014 - LA SUERTE CIGAR & CIGARETTE FACTORY, Petitioner, v. COURT OF APPEALS AND COMMISSIONER OF INTERNAL REVENUE, Respondents.; G.R. Nos. 136328-29 - COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. FORTUNE TOBACCO CORPORATION, Respondent.; G.R. No. 144942 - COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. LA SUERTE CIGAR & CIGARETTE FACTORY, Respondent.; G.R. No. 148605 - STERLING TOBACCO CORPORATION, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.; G.R. No. 158197 - LA SUERTE CIGAR & CIGARETTE FACTORY, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.; G.R. No. 165499 -LA SUERTE CIGAR & CIGARETTE FACTORY, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
G.R. No. 210831, November 26, 2014 - SPOUSES TAGUMPAY N. ALBOS AND AIDA C. ALBOS, Petitioners, v. SPOUSES NESTOR M. EMBISAN AND ILUMINADA A. EMBISAN, DEPUTY SHERIFF MARINO V. CACHERO, AND THE REGISTER OF DEEDS OF QUEZON CITY, Respondents.
G.R. No. 209651, November 26, 2014 - MARCELO INVESTMENT AND MANAGEMENT CORPORATION, AND THE HEIRS OF EDWARD T. MARCELO, NAMELY, KATHERINE J. MARCELO, ANNA MELINDA J. MARCELO REVILLA, AND JOHN STEVEN J. MARCELO, Petitioners, v. JOSE T. MARCELO, JR., Respondent.
G.R. No. 187836, November 25, 2014 - SOCIAL JUSTICE SOCIETY (SJS) OFFICERS, NAMELY, SAMSON S. ALCANTARA, AND VLADIMIR ALARIQUE T. CABIGAO, Petitioners, v. ALFREDO S. LIM, IN HIS CAPACITY AS MAYOR OF THE CITY OF MANILA, Respondent.; G.R. NO. 187916 - JOSE L. ATIENZA, JR., BIENVINIDO M. ABANTE, MA. LOURDES M. ISIP-GARCIA, RAFAEL P. BORROMEO JOCELYN DAWIS-ASUNCION, MINORS MARIAN REGINA B. TARAN, MACAILA RICCI B. TARAN, RICHARD KENNETH B. TARAN, REPRESENTED AND JOINED BY THEIR PARENTS RICHARD AND MARITES TARAN, MINORS CZARINA ALYSANDRA C. RAMOS, CEZARAH ADRIANNA C. RAMOS, AND CRISTEN AIDAN C. RAMOS REPRESENTED AND JOINED BY THEIR MOTHER DONNA C. RAMOS, MINORS JAZMIN SYLLITA T. VILA AND ANTONIO T. CRUZ IV, REPRESENTED AND JOINED BY THEIR MOTHER MAUREEN C. TOLENTINO, Petitioners, v. MAYOR ALFREDO S. LIM, VICE MAYOR FRANCISCO DOMAGOSO, COUNCILORS ARLENE W. KOA, MOISES T. LIM, JESUS FAJARDO LOUISITO N. CHUA, VICTORIANO A. MELENDEZ, JOHN MARVIN C. NIETO, ROLANDO M. VALERIANO, RAYMUNDO R. YUPANGCO, EDWARD VP MACEDA, RODERICK D. VALBUENA, JOSEFINA M. SISCAR, SALVADOR PHILLIP H. LACUNA, LUCIANO M. VELOSO, CARLO V. LOPEZ, ERNESTO F. RIVERA,[1] DANILO VICTOR H. LACUNA, JR., ERNESTO G. ISIP, HONEY H. LACUNA-PANGAN, ERNESTO M. DIONISO, JR. AND ERICK IAN O. NIEVA, Respondents.; CHEVRON PHILIPPINES INC., PETRON CORPORATION AND PILIPINAS SHELL PETROLEUM CORPORATION, Intervenors.
LEONEN, J. - CONCURRING AND DISSENTING OPINION - G.R. No. 187836, November 25, 2014 - SOCIAL JUSTICE SOCIETY (SJS) OFFICERS, NAMELY, SAMSON S. ALCANTARA, AND VLADIMIR ALARIQUE T. CABIGAO, Petitioners, v. ALFREDO S. LIM, IN HIS CAPACITY AS MAYOR OF THE CITY OF MANILA, Respondent.; G.R. NO. 187916 - JOSE L. ATIENZA, JR., BIENVINIDO M. ABANTE, MA. LOURDES M. ISIP-GARCIA, RAFAEL P. BORROMEO JOCELYN DAWIS-ASUNCION, MINORS MARIAN REGINA B. TARAN, MACAILA RICCI B. TARAN, RICHARD KENNETH B. TARAN, REPRESENTED AND JOINED BY THEIR PARENTS RICHARD AND MARITES TARAN, MINORS CZARINA ALYSANDRA C. RAMOS, CEZARAH ADRIANNA C. RAMOS, AND CRISTEN AIDAN C. RAMOS REPRESENTED AND JOINED BY THEIR MOTHER DONNA C. RAMOS, MINORS JAZMIN SYLLITA T. VILA AND ANTONIO T. CRUZ IV, REPRESENTED AND JOINED BY THEIR MOTHER MAUREEN C. TOLENTINO, Petitioners, v. MAYOR ALFREDO S. LIM, VICE MAYOR FRANCISCO DOMAGOSO, COUNCILORS ARLENE W. KOA, MOISES T. LIM, JESUS FAJARDO LOUISITO N. CHUA, VICTORIANO A. MELENDEZ, JOHN MARVIN C. NIETO, ROLANDO M. VALERIANO, RAYMUNDO R. YUPANGCO, EDWARD VP MACEDA, RODERICK D. VALBUENA, JOSEFINA M. SISCAR, SALVADOR PHILLIP H. LACUNA, LUCIANO M. VELOSO, CARLO V. LOPEZ, ERNESTO F. RIVERA,[1] DANILO VICTOR H. LACUNA, JR., ERNESTO G. ISIP, HONEY H. LACUNA-PANGAN, ERNESTO M. DIONISO, JR. AND ERICK IAN O. NIEVA, Respondents.; CHEVRON PHILIPPINES INC., PETRON CORPORATION AND PILIPINAS SHELL PETROLEUM CORPORATION, Intervenors.
G.R. No. 204025, November 26, 2014 - MARIA LINA S. VELAYO, Petitioner, v. PEOPLE OF THE PHILIPPINES, Respondent.
G.R. No. 208749, November 26, 2014 - PEOPLE OF THE PHILIPPINES, Plaintiff-Appellee, v. ANECITO ESTIBAL Y CALUNGSAG, Accused-Appellant.
G.R. No. 187987, November 26, 2014 - VICENTE TORRES, JR., CARLOS VELEZ, AND THE HEIRS OF MARIANO VELEZ, NAMELY: ANITA CHIONG VELEZ, ROBERT OSCAR CHIONG VELEZ, SARAH JEAN CHIONG VELEZ AND TED CHIONG VELEZ, Petitioners, v. LORENZO LAPINID AND JESUS VELEZ, Respondents.
G.R. No. 191672, November 25, 2014 - DENNIS A. B. FUNA, Petitioner, v. THE CHAIRMAN, CIVIL SERVICE COMMISSION, FRANCISCO T. DUQUE III, EXECUTIVE SECRETARY LEANDRO R. MENDOZA, OFFICE OF THE PRESIDENT, Respondents.
G.R. No. 178512, November 26, 2014 - ALFREDO DE GUZMAN, JR., Petitioner, v. PEOPLE OF THE PHILIPPINES, Respondent.
A.C. No. 10240 [Formerly CBD No. 11-3241], November 25, 2014 - ESTRELLA R. SANCHEZ, Complainant, v. ATTY. NICOLAS C. TORRES, M.D., Respondent.
G.R. No. 197590, November 24, 2014 - BUREAU OF INTERNAL REVENUE, AS REPRESENTED BY THE COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. COURT OF APPEALS, SPOUSES ANTONIO VILLAN MANLY, AND RUBY ONG MANLY, Respondents.
G.R. No. 167290, November 26, 2014 - HERMANO OIL MANUFACTURING & SUGAR CORPORATION, Petitioner, v. TOLL REGULATORY BOARD, ENGR. JAIME S. DUMLAO, JR., PHILIPPINE NATIONAL CONSTRUCTION CORPORATION (PNCC) AND DEPARTMENT OF PUBLIC WORKS AND HIGHWAYS (DPWH), Respondents.
G.R. No. 161589, November 24, 2014 - PENTA PACIFIC REALTY CORPORATION, Petitioner, v. LEY CONSTRUCTION AND DEVELOPMENT CORPORATION, Respondents.
G.R. No. 209202, November 19, 2014 - CATALINO B. BELMONTE, JR., Petitioner, v. C.F. SHARP CREW MANAGEMENT, INC.,/JUAN JOSE P. ROCHA AND JAMES FISHER (GUERNSEY) LTD., Respondents.
G.R. No. 209201, November 19, 2014 - NEW FILIPINO MARITIME AGENCIES INC., ST. PAUL MARITIME CORP., AND ANGELINA T. RIVERA, Petitioners, v. MICHAEL D. DESPABELADERAS, Respondent.
G.R. No. 208740, November 19, 2014 - CORPORATE STRATEGIES DEVELOPMENT CORP., AND RAFAEL R. PRIETO, Petitioners, v. NORMAN A. AGOJO, Respondent.
G.R. No. 205015, November 19, 2014 - MA. MIMIE CRESCENCIO, Petitioner, v. PEOPLE OF THE PHILIPPINES, Respondent.
G.R. No. 204589, November 19, 2014 - RIZALDY SANCHEZ Y CAJILI, Petitioner, v. PEOPLE OF THE PHILIPPINES, Respondent.
G.R. No. 186455, November 19, 2014 - PEOPLE OF THE PHILIPPINES, Petitioner, v. ROSALINDA CASABUENA, Respondent.
G.R. No. 192924, November 26, 2014 - PHILIPPINE AIRLINES, INC., Petitioner, v. REYNALDO V. PAZ, Respondent.
A.M. No. P-14-3270 [formerly OCA IPI No. 11-3579-P], November 18, 2014 - ANGELITO P. MIRANDA, Complainant, v. MA. THERESA M. FERNANDEZ, CLERK III, METROPOLITAN TRIAL COURT, QUEZON CITY, Respondent.
A.M. No. P-11-2979 [formerly OCA IPI No. 10-3352-P], November 18, 2014 - ELLA M. BARTOLOME, Complainant, v. ROSALIE B. MARANAN, COURT STENOGRAPHER III, REGIONAL TRIAL COURT, BRANCH 20, IMUS, CAVITE, Respondent.
A.C. No. 4697, November 25, 2014 - FLORENCIO A. SALADAGA, Complainant, v. ATTY. ARTURO B. ASTORGA, Respondent.; A.C. NO. 4728 - FLORENCIO A. SALADAGA, Complainant, v. ATTY. ARTURO B. ASTORGA, Respondent.
G.R. No. 211424, November 26, 2014 - DAVAO HOLIDAY TRANSPORT SERVICES CORPORATION, Petitioner, v. SPOUSES EULOGIO AND CARMELITA EMPHASIS, Respondent.
G.R. No. 200894, November 10, 2014 - LUZVIMINDA APRAN CANLAS, Petitioner, v. REPUBLIC OF THE PHILIPPINES, Respondent.
G.R. No. 175410, November 12, 2014 - SMI-ED PHILIPPINES TECHNOLOGY, INC., Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
G.R. No. 190901, November 12, 2014 - AMADA COTONER-ZACARIAS, Petitioner, v. SPOUSES ALFREDO REVILLA AND THE HEIRS OF PAZ REVILLA, Respondents.
G.R. No. 199402, November 12, 2014 - PEOPLE OF THE PHILIPPINES, Appellee, v. ENRIQUE QUINTOS Y BADILLA, Accused-Appellant.
G.R. No. 156330, November 19, 2014 - NEDLLOYD LIJNEN B.V. ROTTERDAM AND THE EAST ASIATIC CO., LTD., Petitioners, v. GLOW LAKS ENTERPRISES, LTD., Respondent.
G.R. No. 142983, November 26, 2014 - SOLIDBANK CORPORATION, Petitioner, v. GOYU & SONS, INC., GO SONG HIAP, BETTY CHIU SUK YING, NG CHING KWOK, YEUNG SHUK HING, AND THEIR RESPECTIVE SPOUSES, AND MALAYAN INSURANCE COMPANY, INC., Respondents; RIZAL COMMERCIAL BANKING CORPORATION, Respondent (Intervenor).
A.M. No. RTJ-13-2360 (Formerly A.M. OCA IPI No. 08-3010-RTJ), November 19, 2014 - DOROTHY FE MAH-AREVALO, Complainant, v. JUDGE CELSO L. MANTUA, REGIONAL TRIAL COURT OF PALOMPON, LEYTE, BRANCH 17, Respondent.
G.R. No. 190486, November 26, 2014 - STANLEY FINE FURNITURE, ELENA AND CARLOS WANG, Petitioners, v. VICTOR T. GALLANO AND ENRIQUITO SIAREZ, Respondents.
G.R. No. 179518, November 11, 2014 - BANK OF THE PHILIPPINE ISLANDS, Petitioner, v. VICENTE VICTOR C. SANCHEZ, HEIRS OF KENNETH NEREO SANCHEZ, REPRESENTED BY FELISA GARCIA YAP, AND HEIRS OF IMELDA C. VDA. DE SANCHEZ, REPRESENTED BY VICENTE VICTOR C. SANCHEZ, Respondents.; G.R. NO. 179835 - GENEROSO TULAGAN, HEIRS OF ARTURO MARQUEZ, REPRESENTED BY ROMMEL MARQUEZ, AND VARIED TRADERS CONCEPT, INC., REPRESENTED BY ITS PRESIDENT AND GENERAL MANAGER, ANTHONY QUINA, Petitioners, v. VICENTE VICTOR C. SANCHEZ, HEIRS OF KENNETH NEREO SANCHEZ, REPRESENTED BY FELISA GARCIA YAP, AND HEIRS OF IMELDA C. VDA. DE SANCHEZ, REPRESENTED BY VICENTE VICTOR C. SANCHEZ, JESUS V. GARCIA, AND TRANSAMERICAN SALES & EXPOSITION, INC., Respondents.; G.R. NO. 179954 - REYNALDO V. MANIWANG, Petitioner, v. VICENTE VICTOR C. SANCHEZ AND FELISA GARCIA YAP, Respondents.
G.R. No. 172652, November 26, 2014 - METROPOLITAN BANK AND TRUST COMPANY, Petitioner, v. WILFRED N. CHIOK, Respondent.; G.R. No. 175302 - BANK OF THE PHILIPPINE ISLANDS, Petitioner, v. WILFRED N. CHIOK, Respondent.; G.R. No. 175394 - GLOBAL BUSINESS BANK, INC., Petitioner, v. WILFRED N. CHIOK, Respondent.
G.R. No. 175707, November 19, 2014 - FORT BONIFACIO DEVELOPMENT CORPORATION, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE AND REVENUE DISTRICT OFFICER, REVENUE DISTRICT NO. 44, TAGUIG AND PATEROS, BUREAU OF INTERNAL REVENUE, Respondents.; G.R. NO. 18003 - FORT BONIFACIO DEVELOPMENT CORPORATION, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE AND REVENUE DISTRICT OFFICER, REVENUE DISTRICT NO. 44, TAGUIG AND PATEROS, BUREAU OF INTERNAL REVENUE, Respondents.; G.R. No. 181092 - 5 FORT BONIFACIO DEVELOPMENT CORPORATION, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE AND REVENUE DISTRICT OFFICER, REVENUE DISTRICT NO. 44, TAGUIG AND PATEROS, BUREAU OF INTERNAL REVENUE, Respondents.
G.R. No. 196122, November 12, 2014 - JOEL B. MONANA, Petitioner, v. MEC GLOBAL SHIPMANAGEMENT AND MANNING CORPORATION AND HD HERM DAVELSBERG GMBH, Respondents.
G.R. No. 210987, November 24, 2014 - THE PHILIPPINE AMERICAN LIFE AND GENERAL INSURANCE COMPANY, Petitioner, v. THE SECRETARY OF FINANCE AND THE COMMISSIONER OF INTERNAL REVENUE, Respondents.
A.C. No. 5440, November 26, 2014 - SPOUSES NICASIO AND DONELITA SAN PEDRO, Complainants, v. ATTY. ISAGANI A. MENDOZA, Respondent.
A.M. No. RTJ-11-2290 [Formerly OCA IPI No. 08-2954-RTJ], November 18, 2014 - MARILOU T. RIVERA, Complainant, v. JUDGE JAIME C. BLANCAFLOR, REGIONAL TRIAL COURT, BRANCH 26, STA. CRUZ, LAGUNA, Respondent.
G.R. No. 194751, November 26, 2014 - AURORA N. DE PEDRO, Petitioner, v. ROMASAN DEVELOPMENT CORPORATION, Respondent.
G.R. No. 187836, November 25, 2014 - SOCIAL JUSTICE SOCIETY (SJS) OFFICERS, NAMELY, SAMSON S. ALCANTARA, AND VLADIMIR ALARIQUE T. CABIGAO, Petitioners, v. ALFREDO S. LIM, IN HIS CAPACITY AS MAYOR OF THE CITY OF MANILA, Respondent.; G.R. No. 187916 - JOSE L. ATIENZA, JR., BIENVINIDO M. ABANTE, MA. LOURDES M. ISIP-GARCIA, RAFAEL P. BORROMEO JOCELYN DAWIS-ASUNCION, MINORS MARIAN REGINA B. TARAN, MACAILA RICCI B. TARAN, RICHARD KENNETH B. TARAN, REPRESENTED AND JOINED BY THEIR PARENTS RICHARD AND MARITES TARAN, MINORS CZARINA ALYSANDRA C. RAMOS, CEZARAH ADRIANNA C. RAMOS, AND CRISTEN AIDAN C. RAMOS REPRESENTED AND JOINED BY THEIR MOTHER DONNA C. RAMOS, MINORS JAZMIN SYLLITA T. VILA AND ANTONIO T. CRUZ IV, REPRESENTED AND JOINED BY THEIR MOTHER MAUREEN C. TOLENTINO, Petitioners, v. MAYOR ALFREDO S. LIM, VICE MAYOR FRANCISCO DOMAGOSO, COUNCILORS ARLENE W. KOA, MOISES T. LIM, JESUS FAJARDO LOUISITO N. CHUA, VICTORIANO A. MELENDEZ, JOHN MARVIN C. NIETO, ROLANDO M. VALERIANO, RAYMUNDO R. YUPANGCO, EDWARD VP MACEDA, RODERICK D. VALBUENA, JOSEFINA M. SISCAR, SALVADOR PHILLIP H. LACUNA, LUCIANO M. VELOSO, CARLO V. LOPEZ, ERNESTO F. RIVERA,1 DANILO VICTOR H. LACUNA, JR., ERNESTO G. ISIP, HONEY H. LACUNA-PANGAN, ERNESTO M. DIONISO, JR. AND ERICK IAN O. NIEVA, Respondents.; CHEVRON PHILIPPINES INC., PETRON CORPORATION AND PILIPINAS SHELL PETROLEUM CORPORATION, Intervenors.
G.R. No. 205487, November 12, 2014 - ORION SAVINGS BANK, Petitioner, v. SHIGEKANE SUZUKI, Respondent.
G.R. No. 184203, November 26, 2014 - CITY OF LAPU-LAPU, Petitioner, v. PHILIPPINE ECONOMIC ZONE AUTHORITY, Respondent.; G.R. NO. 187583 - PROVINCE OF BATAAN, REPRESENTED BY GOVERNOR ENRIQUE T. GARCIA, JR., AND EMERLINDA S. TALENTO, IN HER CAPACITY AS PROVINCIAL TREASURER OF BATAAN, Petitioners, v. PHILIPPINE ECONOMIC ZONE AUTHORITY, Respondent.
G.R. No. 182601, November 10, 2014 - JOEY M. PESTILOS, DWIGHT MACAPANAS, MIGUEL GACES, JERRY FERNANDEZ AND RONALD MUNOZ, Petitioners, v. MORENO GENEROSO AND PEOPLE OF THE PHILIPPINES, Respondents.
G.R. No. 204142, November 19, 2014 - HONDA CARS PHILIPPINES, INC., Petitioner, v. HONDA CARS TECHNICAL SPECIALIST AND SUPERVISORS UNION, Respondent.
G.R. No. 172218, November 26, 2014 - FELICIANO B. DUYON, SUBSTITUTED BY HIS CHILDREN: MAXIMA R. DUYON-ORSAME, EFREN R. DUYON, NOVILYN R. DUYON, ELIZABETH R. DUYON-SIBUMA, MODESTO R. DUYON, ERROL R. DUYON, AND DIVINA R. DUYON-VINLUAN, Petitioners, v. THE FORMER SPECIAL FOURTH DIVISION OF THE COURT OF APPEALS AND ELEONOR P. BUNAG-CABACUNGAN, RESPONDENTS.FELICIANO B. DUYON, SUBSTITUTED BY HIS CHILDREN: MAXIMA R. DUYON-ORSAME, EFREN R. DUYON, NOVILYN R. DUYON, ELIZABETH R. DUYON-SIBUMA, MODESTO R. DUYON, ERROL R. DUYON, AND DIVINA R. DUYON-VINLUAN, Petitioners, v. THE FORMER SPECIAL FOURTH DIVISION OF THE COURT OF APPEALS AND ELEONOR P. BUNAG-CABACUNGAN, Respondents.
G.R. No.199008, November 19, 2014 - DANILO ALMERO, TERESITA ALAGON, CELIA BULASO, LUDY RAMADA, REGINA GEGREMOSA, ISIDRO LAZARTE, THELMA EMBARQUE, FELIPE LAZARTE, GUILERMA LAZARTE, DULCESIMA BENIMELE, Petitioners, v. HEIRS OF MIGUEL PACQUING, AS REPRESENTED BY LINDA PACQUING­FADRILAN, Respondents.
G.R. No. 204700, November 24, 2014 - EAGLERIDGE DEVELOPMENT CORPORATION, MARCELO N. NAVAL AND CRISPIN I. OBEN, Petitioners, v. CAMERON GRANVILLE 3 ASSET MANAGEMENT, INC., Respondent.
G.R. No. 166790, November 19, 2014 - JUAN P. CABRERA, Petitioner, v. HENRY YSAAC, Respondent.
G.R. No. 193551, November 19, 2014 - HEIRS OF GREGORIO LOPEZ, REPRESENTED BY ROGELIA LOPEZ, ET AL., Petitioners, v. DEVELOPMENT BANK OF THE PHILIPPINES [NOW SUBSTITUTED BY PHILIPPINE INVESTMENT TWO (SPV-AMC), INC.], Respondents.
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