58 rules of court

8/13/2019 58 Rules of Court

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CHINA BANKING CORPORATION,- versus -BENJAMIN CO G.R. No. 174569

Pr!"#$e% A&se!"e o' ( s)o*!+ )( #eo!ers )(ve (! ur+e! (! #(r(ou! !ee 'or ( *r o'

#re$!(r/ (!(or/ !0u!"o! o #reve! rre#(r(&$e ((+e, )e/ (re !o e!$e o su") *r.

("s%

Peo!er C)!( B(!2!+ Cor#or(o! so$ $os $o"(e ( 3. Be!e" 3u&vso! o #eo!er C(sro

s#ouses (! o #eo!er No+o/ s#ouses.

T)e $os o' )e C(sro s#ouses (! )e No+o/ s#ouses (re "oo!$/ &ou! o! )er sou)e(ser! se !

)e !(e o' res#o!e! Be!0(! Co Co (! )s s&$!+s.

Co (! )s s&$!+s e!ere !o ( 0o! ve!ure *) res#o!e! T)ree K!+s Co!sru"o! (! Re($/

Cor#or(o! 'or )e eve$o#e! o' ( su&vso! #ro0e".

I! 8, Co s(re "o!sru"!+ ( #ereer *($$ o! )er $o.

#eo!ers, )rou+) "ou!se$, *roe res#o!e!s (s2!+ )e o so# "o!sru"!+ )e *($$, (! reove ($$!s($$e "o!sru"o! (er($s (! resore )e 'orer "o!o! *)") )e/ #eo!ers "$(e o &e (

ro( $o. T)e/ ($so "$(e )( )e "o!sru"o! o&sru"e (! "$ose )e o!$/ e(!s o' !+ress (!

e+ress o' )e No+o/ s#ouses (! )er '($/, (! ( )e s(e e, "(ve ! (! #ee )e ve!$(o!

(! "$e(r(!"e ue )e C(sro s#ouses rese!($ )ouse.

Peo!ers e(! re(!e u!)eee, #ro#!+ )e o '$e &e'ore )e Re+o!($ Tr($ Cour RTC (

"o#$(! 'or !0u!"o!, resor(o! o' ro( $o:r+) o' *(/ (! ((+es *) #r(/er 'or e#or(r/

resr(!!+ orer (!:or *r o' #re$!(r/ !0u!"o!.

Be'ore res#o!e!s '$e )er A!s*er, #eo!ers '$e (! Ae!e Co#$(!, ($$e+!+ )( )e

"o!sru"o! o' )e #ereer *($$ *(s ($os '!s)e (! )us o'/!+ )er #r(/er 'or ( *r o'

#re$!(r/ !0u!"o! o ( *r o' #re$!(r/ (!(or/ !0u!"o!.

RTC e!e )e (##$"(o! 'or )e *r o' #re$!(r/ (!(or/ !0u!"o!.

Issue%

;)e)er or !o )e *r o' #re$!(r/ (!(or/ !0u!"o! s)ou$ &e ssue.

He$%

To &e e!$e o ( *r o' #re$!(r/ !0u!"o!, )o*ever, )e #eo!ers us es(&$s) )e 'o$$o*!+

re > > T)e o"u$(r !s#e"o! s)o*e )( #eo!ers *$$ !o $ose (""ess o )er rese!"es. As ( (er

o' '(", $o 87@8-E s !o &e!+ use (s (! (""ess ro( o )er rese!"es (! )ere s (! e>s!+

se"o!(r/ ro( *)! 3. Be!e" 3u&vso! )( serves (s )e (! (""ess ro( o )e )+)*(/. ;)

res#e" o )e &$o"2!+ o' ve!$(o! (! $+) o' )e rese!"e o' )e 3#s. C(sro, su''"e o s(e )(

)e/ (re !o e#rve o' $+) (! ve!$(o!. T)e #ereer *($$ o' )e e'e!(!s s su(e o! )e $e'

se o' )e +(r(+e (! s 'ro! e!r(!"e s s$$ o#e! (! 'ree$/ (""ess&$e,

A&se!"e o' ( s)o*!+ )( #eo!ers )(ve (! ur+e! (! #(r(ou! !ee 'or ( *r o' #re$!(r/

(!(or/ !0u!"o! o #reve! rre#(r(&$e ((+e, )e/ (re !o e!$e o su") *r.


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;HEREORE, )e #eo! s ENIE.

Pre/s$er vs. Cour o' A##e($s

G.R. No. 15@141, Ju$/ 11, 6

)e o&0e"ve o' ( *r o' #re$!(r/ !0u!"o! s o #reserve )e s(us


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A$e0(!ro C(0u"o (! Toeo C(0u"o *)ere! )e/ #r(/e 'or )e ssu(!"e o' *r o' #re$!(r/

!0u!"o! o resr(! )e e'e!(!s 'ro "o!!u!+ o "$ose )e "(!($ oresero "($$e P($+u !+ Bu


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Go)o!+ ?!es '(u$e )e s#ouses u!+o+ 'or !o!-e$ver/ o' soe #(r"e$s o' $(!, *)") resu$e o (!over#(/e! ! )e (ou! #(. T)e s#ouses u!+o+, )o*ever, "o!e!e )( *(s Go)o!+ ?!es*)") &re(")e )e "o!r(" &/ so##!+ #(/e! o! )e $(s 'our ")e"2s !e!e (s )e $(s !s($$e!s'or)e $(!. T)e s#ouses u!+o+ o##ose Go)o!+ ?!es (##$"(o! 'or ( *r o' #re$!(r/ !0u!"o!o! )e +rou! )( Go)o!+ ?!es vo$(e )e ers o' )e "o!r(" (! )e o)er "o!e#or(!eous(+reee!s &e*ee! )e. Ho*ever, )e r($ "our +r(!e )e #r(/er 'or !0u!"o!, e!0o!!+ )e

s#ouses u!+o+ 'ro "(!"e$$!+ )e "o!r(" o se$$. T)ere('er, ( *r o' #re$!(r/ !0u!"o! *(sssue. Peo!er (ss($e )e orer (! )e *r ! ( s#e"($ "v$ ("o! 'or"eror(r &e'ore )e Cour o'A##e($s. T)e (##e$$(e "our ssse our+) )e #eo!, (s *e$$ (s e!e )e oo! 'orre"o!ser(o!.

I33E% Pro#re/ o' )e *r o' #re$!(r/ !0u!"o! ssue &/ )e r($ "our.HE?%I! e!/!+ )e #eo!, )e 3u#ree Cour ru$e )( #eo!er "oe ( #ro"eur($ &$u!er ! '$!+ (s#e"($ "v$ ("o! 'or"eror(r o (ss($ )e orer (! )e *r. T)e #eo! *(s !o ( #(r/ o )e "v$"(se (!, )ere'ore, "ou$ !o (ss($ )e *r o' #re$!(r/ !0u!"o! )rou+) ( #eo! 'or "eror(r&e'ore )e Cour o' A##e($s. T)e (##e$$(e "our *(s "orre" ! s(/!+ )( )e #eo!er oes !o#ossess )e re


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HE?Fes

RATIOGe!er($$/, )e ru$e )( !o "our )(s )e #o*er o !er'ere &/ !0u!"o! *) )e 0u+e!s or e"rees o'( "o!"urre! or "oor!(e 0urs"o! )(v!+ e


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the )anish rocedural law8 ne!ertheless, it is wholly distinct therefrom, and, as a rule, the circumstancesunder which, in accordance with the former rocedural law, these interdictosroerly issued, would not

"ustify nor sustain the issuance of an in"unction, as defined and ro!ided in the new ode of i!ilProcedure$ An in"unction is a secial remedy6 adoted in that code from American ractice, and originallyborrowed from :nglish legal rocedure, which was there issued by the authority and under the seal of acourt of e#uity, and limited, as in other cases where e#uitable relief is sought, to cases where there is no

lain, ade#uate, and comlete remedy at law6, which will not be granted while the rights between thearties are undetermined, e+cet in e+traordinary cases where material and irrearable in"ury will bedone,6 which cannot be comensated in damages, and where there will be no ade#uate remedy and

which will not, as a rule, be granted, to take roerty out of the ossession of one arty and ut it into thatof another whose title has not been established by law$%his court has fre#uently held, when treating of the secial remedies by in"unction, mandamus androhibition, which are ro!ided in the new ode of Procedure in i!il ases, that the acceted Americandoctrine limiting the use of these remedies to cases where there is no other ade#uate remedy, andotherwise controlling the issuance of these writs, and must be deemed to limit their use in like manner inthis "urisdiction, when not otherwise ro!ided by law; to hold otherwise would be to render ractically ofno effect the !arious ro!isions of the code touching many if not most of the ordinary actions, and theenforcement of "udgment in such actions8 for it may well be suosed that if a comlainant could securerelief by in"unction in e!ery case where the Defendant is doing or threatens or is about to do, or isrocuring or suffering to be done, some act robably in !iolation of the Plaintiff&s rights6 and could enforce

the "udgment granting the in"unction by the summary contemt roceedings authori


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Neither was he a trespasser then. &lso, nothing in the records indicate that private respondent was acting on behalf

of any of the defendants. Taking all these into consideration, we must hold that the writ of preliminary injunction

thus cannot be made to apply to private respondent.

HRFOR, the instant petition is -NI- and the assailed decision of the Court of &ppeals is AFFIRM-.

hort version$ The case mentioned no. 66!7 was between the defendants and 0abayo farms> -rivate respondentwasn8t included in it. ;ence, the ruling?

G.R. No. ()*+*+ March 24, 19*4-AN G. FE(ICIANO, E A(., /$o$r!)a//$&&a!,v!.MARIANO A(IPIO, E A(., r$!/o'$!)a//$&&$$

Prc/&$"Although the petition filed against public officers is one for a declaratory relief

, yet if it praysalso for the issuance of a permanent injunctionfrom carrying out the provisions of a !epartment "ircularon ground of unconstitutionality, the same is equivalent to an action for prohibition

and the court shouldnot dismiss the petition but should proceed with the case considering the action as one for prohibition.

Fac!"Petitioner filed a etition for declaratory relief and mandatory in"unction, raying that the ircular

o$ 2= 'declaring the ublic school uil and students may be re#uired to salute the flag* be declarednull and !oid, and that reliminary in"unction be issued rohibiting resondent >ariano Aliio and otherteachers of the >alacama :lem$ )chool and Director of Public )chools from carrying out the ro!isionsof the circular8 and that after the trial, the reliminary in"unction be made ermanent$

%he ro!incial ?iscal of %arlac filed a motion to dismiss on the ground that under )ec$2 of 9, itwas not a case in which a declaratory "udgement could be rendered$ %he court dismissed the case, hencethis etition$

I!!#$"/@ declaratory relief be granted$

R#&"t is not necessary to decide whether the etition for declaratory "udgement maybe granted

because in the etition resented in the court, in addition to the declaratory "udgment, the etitionersrayed for the issuance of a ermanent in"unction, which is e#ui!alent to an action for rohibition againstublic officers, and as such we consider it, without assing at this stage of roceedings on the merits ofsaid action$

%he order dismissing the etition is re!ersed, and the case returned to ? %arlac for furtherroceeding as in an action for rohibition$

SUPREME COURT

Manila

FIRST DIVISIONG.R. No. 164548 September 27, 2006

PHIIPPINE N!TION! "!N#,petitioner,

vs.

R$ %ENTURES RE!T& ' (E%EOPMENT CORPOR!TION )*+ R!$!H "RO!(C!STING

NETOR#, INC.,respondents.

ONE-INE RUING

An injunctive remedy may only e resorted to !"en t"ere is a pressin# necessity to avoid irreparale injury $ t"at

!"ic" leads to injurious conse%uences !"ic" cannot e remedied under any standard compensation, and does not

"ave re&erence to t"e amount o& dama#es t"at may e caused ut rat"er to t"e di&&iculty o& measurin# t"e dama#esin&licted.

!CTS

'N( sold t"e (uendia 'roperty to First )omen*s +redit +orporation F)++- &or ',/01,111,111.11. F)++ "as

already deposited 213 o& t"e actual price, and t"e remainin# alance "as to e settled !it"in 1 days.

In t"e meantime, F)++ assi#ned its ri#"ts, claims, interests and title to t"e (uendia 'roperty to R4 Ventures Realty

5 Development +orporation R4VD-.

To pay &or t"e alance, 'N( a#reed to #rant R4VD a loan e%uivalent to 613 o& t"e alance, on t"e condition t"at

R4VD "as to put up an additional 213 deposit.


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To ma7e t"e deposit, it !as a#reed t"at 'N( !ill #rant a loan to Raja" (roadcastin# Net!or7 R(N-, an a&&iliate

company o& R4VRD, !"ic" !ill in turn e loaned to R4VRD.

8ater, R(N secured anot"er loan &rom 'N( in t"e amount o& '211,111,111.11, and y !ay o& security, R(N

assi#ned in &avor o& 'N(, all its ri#"ts and interest over radio and television &re%uencies issued y t"e National

Telecommunications +ommission, located in Tu#ue#arao, (a#uio, Manila, +eu, (acolod, Iloilo, includin# t"ose in

+a#ayan de Oro FM Stations-, and Manila AM Station and TV9:;F Station-.

R4VRD and R(N de&aulted in t"eir payments pendin# ne#otiations to restructure t"e loans.

'N( made a demand to R(N &or t"e turnover o& t"e possession andtrajudicial Sale &or t"e (uendia 'roperty.

Respondents R4VRD and R(N lod#ed a complaint, claimin# t"at t"e action on t"e part o& 'N( to &oreclose t"e

collaterals pled#ed or mort#a#ed y R4VRD and R(N, includin# t"e e>trajudicial sale o& t"e (uendia 'roperty, and

t"e planned ta7e over o& R(N*s radio &acilities in (a#uio +ity !ould e, amon# ot"ers, premature.

To support its Application &or t"e Issuance o& a Temporary Restrainin# Order and a )rit o& 'reliminary Injunction,

respondents alle#ed t"at R4VRD and RN( !ould su&&er #reat and irreparale injury y t"e e>trajudicial &oreclosureo& t"e property and t"e ta7e over o& R(N*s radio &acilities in (a#uio.

T"e TRO !as denied, and t"e (uendia 'roperty !as &oreclosed and sold at a pulic auction, !it" 'N( as t"e

"i#"est idder.

8ater, R(N received a Notice o& =>trajudical Sale &rom 'N(, speci&yin# t"erein t"at t"e property covered y

(roadcatin# =%uipment Inventory located at (a#uio +ity !ill e sold &or cas" at a pulic auction.

Respondents &iled an :r#ent Application &or t"e Issuance o& a Temporary Restrainin# Order and


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t"e appellate court, t"e value o& a radio station*s ima#e and reputation are not %uanti&iale in terms o& monetary

value.

Case Digest on DELTAVENTURES V.CABATO

9 M(r")

Facts% T)e N?RC e"$(re +u$/ o' $$e+($ sss($ (! u!'(r $(&or #r(""e. A *r o' e>e"uo! *(s

ssue. '$e *) )e RTC ( "o#$(! 'or !0u!"o! (! ((+es. RTC ssue ( TRO. T)e $(&orersove 'or )e sss($ o' )e "v$ "(se o! )e +rou! o' $("2 o' 0urs"o!.

Issue% ;)e)er )e RTC )( 0urs"o!

Held% No. T)e RTC )(s !o 0urs"o! o (" o! $(&or "(ses or v(rous !"e!s (rs!+ )ere'ro,

!"$u!+ )e e>e"uo! o' e"so!s, (*(rs or orers. T)e RTC, &e!+ ( "o-e


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This ourt in %iftin& the therein assai%ed 0rit3 underscored the %e&a% proscription 0hich

states th#t co!ts sho!l& #voi& iss!i"' # wit of peli%i"#$ i"j!"ctio" which wo!l&

i" effect &ispose of the %#i" c#se witho!t ti#l$

As has )een reiterated3 in2unction is not a re!edy to protect or enforce contin&ent3

a)stract3 or future ri&hts/ it will "ot iss!e to potect # i'ht "ot i" esse#"& which

%#$ "eve #ise o to est#i" #" #ctio" which &i& "ot 'ive ise to # c#!se of

#ctio".

A 0rit of pre%i!inary in2unction )ein& an e8traordinary e(ent3 one dee!ed as a stron& ar!

of e7uity or a transcendenta% re!edy3$ it !ust )e &ranted on%y in the face of actua% and

e8istin& su)stantia% ri&hts$ In the a)sence of the sa!e3 and 0here facts are sho0n to )e

0antin& in )rin&in& the !atter 0ithin the conditions for its issuance3 the anci%%ary 0rit !ust

)e struc9 do0n for ha(in& )een rendered in &ra(e a)use of discretion$

Posted )y I(y : at ,",6 AM

La)e%s" *rondia%;assi&ned case di&est3 Ri&ht in esse3 Writ of Pre%i!inary In2unction

15. (. E>e"uve 3e"re(r/ vs. CA G.R. 181719 M(/ 5, 1994("s% Be'ore RA @4 T)e M+r(! ;or2ers (! Overse(s $#!os A" oo2 e''e", As(! Re"rue!Cou!"$ P)$##!e C)(rer '$e ( #eo! 'or e"$(r(or/ re$e' *) ( #$e( 'or ( TRO (!:or *r o'Pre$!(r/ I!0u!"o! e!0o!!+ )e e!'or"ee! )ereo'.

T)e TRO *(s +r(!e 'or ( #ero o' (/s. ARCO-P)$ (ss($e )e ?(* o! sever($ +rou!s (!")($$e!+e )e "o!suo!($/ o' sever($ #rovso!s. T)e #eo! 'or e"$(r(or/ re$e' *(s evo o' er'or '($!+ o "o!v!"!+$/ s)o* )e ?(* *(s u!"o!suo!($ &e/o! re(so!(&$e ou&. Ne"ess(r$/, )e

(!"$$(r/ ree/ o' ( TRO (! *r o' #re$!(r/ !0u!"o! us '($.

A'er or($ (r+ue!s, )e r($ "our +r(!e )e #$e( 'or ( *r o' #re$!(r/ !0u!"o! u#o! ( &o! o'P5,. A'er #eo!er #ose &o! )e *r *(s +r(!e e!0o!!+ )e e!'or"ee! o' sever($#rovso!s o' RA @4.

T)e #eo!ers '$e ( #eo! 'or "eror(r *) )e Cour o' A##e($s (ss($!+ )e orer (! )e *r o'#re$!(r/ !0u!"o! ssue &/ )e r($ "our o! )e 'o$$o*!+ +rou!s% 1 Res#o!e! ARCO-PHI?. )(uer$/ '($e o s)o* s "$e(r r+):s or )( o' s e&er-(+e!"es o &e #roe"e &/ )e !0u!"ve re$e'(!:or vo$(o! o' s( r+)s &/ )e e!'or"ee! o' )e (ss($e se"o!s o' R.A. @4 Res#o!e!Ju+e '>e ( P5, !0u!"o! &o! *)") s +ross$/ !(e> T)e #oss&$e u!"o!suo!($/ o' ( s(ue, o! s '("e, oes !o o' se$' 0us'/ (! !0u!"o! (+(!s+oo '() (e#s o e!'or"e , u!$ess )ere s ( s)o*!+ o' &( '(), )(r(sse!, or (!/ o)er u!usu($"r"us(!"e )( *ou$ "($$ 'or e


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I3MBING= MARCH 9,

JRI3ICTION% CORT3 HAE NO JRI3ICTION TO ACT ON ?ABOR CA3E3 ORARIO3

INCIENT3 ARI3ING THEREROM, INC?ING THE ELECTION O ECI3ION3, A;AR3 OR

ORER3.

NATRE

3#e"($ "v$ ("o! 'or "eror(r see2s o (!!u$ )e Orer Ju+e C(&(o o' )e RTC, sss!+

#eo!ers (e!e )r-#(r/ "o#$(!, (s *e$$ (s )e Orer e!/!+ oo! 'or re"o!ser(o!.

FAT4"

A :ecision 0as rendered )y LA dec%arin& the s notice of sa%e$ La)or Ar)iter Ri(era thus issued an order directin& the

suspension of the auction sa%e unti% the !erits of petitioner1s c%ai! has )een reso%(ed

?o0e(er3 petitioner fi%ed 0ith the RT a co!p%aint for in2unction and da!a&es3 0ith a

prayer for the issuance of a te!porary restrainin& order a&ainst 4heriff =entura$ Jud&e

a)ato issued a te!porary restrainin& order3 en2oinin& respondents in the ci(i% case )efore

hi! to ho%d in a)eyance any action re%ati(e to the enforce!ent of the decision in the %a)or

case$ Further3 petitioner fi%ed 0ith the o!!ission a !anifestation 7uestionin& the %atter1s

authority to hear the case3 the !atter )ein& 0ithin the 2urisdiction of the re&u%ar courts$ The

!anifestation3 ho0e(er3 0as dis!issed )y La)or Ar)iter Ri(era$

I44UE"

WON the tria% court !ay ta9e co&ni'ance of the co!p%aint fi%ed )y petitioner and

conse7uent%y pro(ide the in2uncti(e re%ief sou&ht$

?EL:"

NO$ *asic as a horn)oo9 princip%e3 2urisdiction o(er the su)2ect !atter of a case is conferred

)y %a0 and deter!ined )y the a%%e&ations in the co!p%aint 0hich co!prise a concise

state!ent of the u%ti!ate facts constitutin& the petitioner1s cause of action$ Ostensi)%y the

co!p%aint )efore the tria% court 0as for the reco(ery of possession and in2unction3 )ut in

essence it 0as an action cha%%en&in& the %e&a%ity or propriety of the %e(y (is;a;(is the a%ias

0rit of e8ecution3 inc%udin& the acts perfor!ed )y the La)or Ar)iter and the :eputy 4heriff

i!p%e!entin& the 0rit$ The co!p%aint 0as in effect a !otion to 7uash the 0rit of e8ecution

of a decision rendered on a case proper%y 0ithin the 2urisdiction of the La)or Ar)iter3 to 0it"

I%%e&a% :is!issa% and Unfair La)or Practice$ onsiderin& the factua% settin&3 it is then %o&ica%

to conc%ude that the su)2ect !atter of the third party c%ai! is )ut an incident of the %a)or

case3 a !atter )eyond the 2urisdiction of re&iona% tria% courts$ Precedent a)ound confir!in&

the ru%e that said courts ha(e no 2urisdiction to act on %a)or cases or (arious incidents

arisin& therefro!3 inc%udin& the e8ecution of decisions3 a0ards or orders$ Jurisdiction to try

and ad2udicate such cases pertains e8c%usi(e%y to the proper %a)or officia% concerned under

the :epart!ent of La)or and E!p%oy!ent$ To ho%d other0ise is to sanction sp%it 2urisdiction

0hich is o)no8ious to the order%y ad!inistration of 2ustice$ The )road po0ers &ranted to the

La)or Ar)iter and to the Nationa% La)or Re%ations o!!ission )y Artic%es ,#@3 ,#6 and,,.

of the La)or ode can on%y )e interpreted as (estin& in the! 2urisdiction o(er incidents

arisin& fro!3 in connection 0ith or re%atin& to %a)or disputes3 as the contro(ersy under

consideration3 to the e8c%usion of the re&u%ar courts$ ?a(in& esta)%ished that 2urisdiction

o(er the case rests 0ith the o!!ission3 0e find no &ra(e a)use of discretion on the part of

respondent Jud&e a)ato in denyin& petitioner1s !otion for the issuance of an in2unction

a&ainst the e8ecution of the decision of the Nationa% La)or Re%ations o!!ission$

So#h$r Cro!! C$$ v! PCMC, #& 8, 2004


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RAIONA(E; A writ of attachment shall not issue to en"oin ta+ collection$6

Facts:

Peo!er 3ou)er! Cross Cee! Cor#or(o! 3ou)er! Cross s ( oes" "or#or(o! e!+(+e !

)e &us!ess o' "ee! (!u'("ur!+, #rou"o! (! #or(o!

O! M(/ 1, res#o!e! e#(re! o' Tr(e (! I!usr/ TI (""e#e (! (##$"(o!'ro P)$"e"or PCMC, ($$e+!+ )( )e #or(o! o' +r(/ Por$(! "ee! ! !"re(se se 0us'/!+ )e #oso! o' #rovso!($ e(sures. )e TI )e! ssue(! Orer, #os!+ ( #rovso!($ e(sure e/ Ce!(vos P.6 #er'or/ 4 2$o+r( &(+ o! ($$ #or(o!s o' +r(/ Por$(! "ee! 'or ( #ero !o e>"ee!+ *o

)u!re (/s 'ro )e (e o' ssu(!"e &/ )e Bure(u o' Cusos BOC o' )e#$ee!!+ Cusos Meor(!u Orer. T)e "orres#o!!+Cusos Meor(!u Orer *(s ssueo! 1 e"e&er 1, o (2e e''e" )( s(e (/ (! o re(! ! 'or"e 'or *o )u!re (/s

ue o TIs #oso! o' )e #rovso!($ e(sure, 3ou)er! Cross '$e *) )e Cour ( er/ r+e!

A##$"(o! 'or ( Te#or(r/ Resr(!!+ Orer (!:or A ;r o' Pre$!(r/ I!0u!"o!

TRO A##$"(o!, see2!+ o e!0o! )e TI 3e"re(r/ 'ro e!'or"!+ )s e"so!.

Issue:

;)e)er or !o ( *r o' reliminary in"unction en"oining the collection of ta+es is roer0

R#&!"

%he court cannot grant a writ of reliminary in"unction en"oining the collection of ta+es, a reemtory

"udicial act which is frowned uon, unless there is a statutory basis for it$ n that regard, )ection 21 of the

%a+ 9eform Act of 1- rohibits any court from granting an in"unction to restrain the collection of any

national internal re!enue ta+, fee or charge imosed by the internal re!enue code$ %herefore, a writ of

attachment shall not issue to en"oin ta+ collection$

3er(r( Co($ Cor#or(o! vs HG? eve$o#e! Cor#or(o!, 51 3CRA 479

CA3E 3TATEMENT%

A $(*'u$ #ossessor s e!$e o &e res#e"e ! )s #ossesso! (! (!/ sur&(!"e o' #ossesso! s (+rou! 'or )e ssu(!"e o' ( *r o' #re$!(r/ (!(or/ !0u!"o! o resore )e #ossesso!.

ACT3%

Peo!er 3er(r( M!!+ Cor#or(o! s ( +r(!ee &/ )e e#(re! o' E!er+/ OE o' ( Co($O#er(!+ Co!r(" u!er Prese!($ e"ree No. 978 over )e e!re Is$(! o' 3er(r(, A!


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#ersso!. Peo!er +!ore )e e(! (! "o!!ue *) s ("ves.

O! Nove&er 17, 8, HG? '$e ( "o#$(! (+(!s )e ENR 'or s#e"'" #er'or(!"e (! ((+es*) #r(/er 'or ( e#or(r/ resr(!!+ orer (!:or *r o' #re$!(r/ !0u!"o!, o"2ee (s Cv$ C(seNo. 675 8 *) )e Re+o!($ Tr($ Cour o' C($oo"(! C/. A *r o' #re$!(r/ !0u!"o! *(sssue &/ )e C($oo"(! C/ RTC o! e"e&er , 8, e!0o!!+ )e ENR 'ro e!'or"!+ s

e"e&er 6, Orer o' C(!"e$$(o!.

Me(!*)$e, HG? )( ($so '$e o! Nove&er 17, 8, ( "o#$(! (+(!s #eo!er 'or Re"over/ o'Possesso! (! ((+es *) Pr(/er 'or TRO (!:or ;r o' Pre$!(r/ M(!(or/ I!0u!"o!, o"2ee(s Cv$ C(se No. C-146 *) )e Re+o!($ Tr($ Cour o' Cu$(s, A!


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14

I!". ?PI, e!ere !o ( B$$&o(r Aversee! Co!r(" *)ere&/ #eo!er *(s o "o!sru" o!e&$$&o(r (versee! 'or +($s #rou" 'or ( #ero o' o!e /e(r. +($ "o#$e *) )e ('ores((+reee!.T)e &$$&o(r, )o*ever, *(s esro/e &/ u!2!o*! #erso!s. I! ve* )ereo', )e "o!r(" &e*ee! +($(! )e #eo!er *(s "o!sere er!(e. +($ e(!e 'or )e reur! o' )er re!($ e#os 'or*o o!)s, &u )e #eo!er re'use o o so "$(!+ )( )e $oss o' )e &$$&o(r *(s ue o 'or"e

(0eure (! )( (!/ "(use o' ("o! s)ou$ &e re"e (+(!s )e res#o!s&$e #erso!s. T)us +($"oe!"e ( su (+(!s )ere! #eo!er, 'or )e reur! o' +($s e#os, *)") *(s es!+ re$(o!s)# &e*ee! )e.T)e #ur#ose o' ( #re$!(r/ !0u!"o! s o #reve! )re(e!e or "o!!uous rree(&$e !0ur/ o soeo' )e #(res &e'ore )er "$(s "(! &e )orou+)$/ sue (! (0u"(e. T)us, o &e e!$e o (!!0u!"ve *r, )e #eo!er )(s )e &ure! o es(&$s) )e 'o$$o*!+ re#$"$/ e>e#e, '$es *) )e "our, *)ere )e ("o! or #ro"ee!+ s #e!!+, (&o! e>e"ue o )e #(r/ or #erso! e!0o!e, ! (! (ou! o &e '>e &/ )e "our, o )e e''e" )( )e(##$"(! *$$ #(/ su") #(r/ or #erso! ($$ ((+es *)") )e (/ sus(! &/ re(so! o' )e !0u!"o! ore#or(r/ resr(!!+ orer ' )e "our s)ou$ '!($$/ e"e )( )e (##$"(! *(s !o e!$e )ereo.#o! (##rov($ o' )e re

58 rules of court

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