case digests 15

8/13/2019 Case Digests 15

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Name: Jabe Tecson Gica

August 14, 2013 Wednesday

TITLE: ENDENCIA VS.DAVID

ITATI!N: "3 #$IL %"% G&'& N!& L(%3))()%

*ATE: A+G+T 31, 1")3

-AT:

The Collector of Internal Revenue, Saturnino David, ordered the taxing of Justice

Pastor Endencias and Justice ernando Jugos salar! "ursuant to Sec #$ of R% &'(

)hich "rovides that*

+SEC. 13. No salary wherever received by any public officer of the Republic of the

Philippines shall be considered as exempt from the income tax payment of which is

hereby declared not to be a diminution of his compensation fixed by the

Constitution or by law.!

%ccording to the rief of the Solicitor -eneral on ehalf of a""ellant Collector of

Internal Revenue, the decision in the case of Perfecto vs. eer, su"ra, )as not

received favoural! ! Congress, ecause i//ediatel! after its "ro/ulgation,

Congress enacted Re"ulic %ct 0o.&'(. To ring ho/e his "oint, the Solicitor

-eneral re"roduces )hat he considers the "ertinent discussion in the 1o)er 2ouse

of 2ouse 3ill 0o. ##45 )hich eca/e Re"ulic %ct 0o. &'(.

I+E:

6hether or not the i/"osition of an inco/e tax u"on the salaries of Justice

Endencia and Justice Jugo and other /e/ers of the Su"re/e Court and all

7udges of inferior courts a/ount to a di/inution8

6hether or not Section #$ of Re"ulic %ct 0o. &'( constitutional8

T$E !+'T. '+LING:

9n the issue of i/"osition of inco/e tax u"on the salaries of the 7udges, in a rather

exhaustive and )ell considered decision found and held under the doctrine laid

do)n ! the court in the case of Perfecto vs. eer, :& Phil &&4, Judge 2iginio 3.

acadaeg held that the collection of inco/e taxes fro/ the salaries of Justice Jugo

and Justice Endencia )as in violation of the Constitution of the Phili""ines, and so

ordered the refund of said taxes.

9n the issue of )hether Section #$ of Re"ulic %ct 0o. &'( is constitutional, the

court elieves that this is a clear exa/"le of inter"retation or ascertain/ent of the


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/eaning of the "hrase +)hich shall not e di/inished during their continuance in

office,; found in section ', %rticle VIII of the Constitution, referring to the salaries of

7udicial officers. 3! legislative fiatas enunciated in section #$, Re"ulic %ct 0o. &'(,

Congress sa!s that taxing the salar! of a 7udicial officer is not a decrease of

co/"ensation.

This act of inter"reting the Constitution or an! "art thereof ! the 1egislature is an

invasion of the )ell


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funda/ental "rinci"le of constitutional construction that the intent of the fra/ers of

the organic la) and of the "eo"le ado"ting it should e given effect. 2ence, court

affir/s 7udg/ent as in Perfecto vs. eer on the issue of i/"osing inco/e tax on

7udges salaries.

TITLE: NITAFAN VS. CIR

ITATI!N: 1)2 'A 2/4 G&'& N!& //0

*ATE: J+L 23, 1"/

-AT:

Petitioners, the dul! a""ointed and @ualified Judges "residing over 3ranches &4, #'

and &$, res"ectivel!, of the Regional Trial Court, 0ational Ca"ital Judicial Region, all

)ith stations in anila, see? to "rohiit andAor "er"etuall! en7oin res"ondents, the

Co//issioner of Internal Revenue and the inancial 9fficer of the Su"re/e Court,

fro/ /a?ing an! deduction of )ithholding taxes fro/ their salaries.

The! su/it that Ban! tax )ithheld fro/ their e/olu/ents or co/"ensation as

7udicial officers constitutes a decrease or di/inution of their salaries, contrar! to the

"rovision of Section #(, %rticle VIII of the #':5 Constitution /andating that during

their continuance in office, their salar! shall not e decreased,B even as it isanathe/a to the Ideal of an inde"endent 7udiciar! envisioned in and ! said

Constitution.B

It /a! e "ointed out that, earl! on, the Court had dealt )ith the /atter

ad/inistrativel! in res"onse to re"resentations that the Court shall direct its

inance 9fficer to discontinue the )ithholding of taxes fro/ salaries of /e/ers of

the 3ench. Thus, on June , #':5, it )as reaffir/ed ! the Court en anc.

I+E:

6hether or not /e/ers of the Judiciar! are exe/"t fro/ inco/e taxes8

T$E !+'T. '+LING:


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The deates, inter"ellations and o"inions ex"ressed regarding the constitutional

"rovision in @uestion until it )as finall! a""roved ! the Co//ission disclosed that

the true intent of the fra/ers of the #':5 Constitution, in ado"ting it, )as to /a?e

the salaries of /e/ers of the Judiciar! taxale. The ascertain/ent of that intent is

ut in ?ee"ing )ith the funda/ental "rinci"le of constitutional construction that the

intent of the fra/ers of the organic la) and of the "eo"le ado"ting it should e

given effect.

The "ri/ar! tas? in constitutional construction is to ascertain and thereafter assure

the reali=ation of the "ur"ose of the fra/ers and of the "eo"le in the ado"tion of

the Constitution. It /a! also e safel! assu/ed that the "eo"le in ratif!ing the

Constitution )ere guided /ainl! ! the ex"lanation offered ! the fra/ers. The

ruling that Bthe i/"osition of inco/e tax u"on the salar! of 7udges is a di/unitionthereof, and so violates the ConstitutionB, in Perfecto vs. eer, as affir/ed in

Endencia vs. David /ust e declared discarded.

The fra/ers of the funda/ental la), as the alter ego of the "eo"le, have ex"ressed

in clear and un/ista?ale ter/s the /eaning and i/"ort of Section #(, %rticle VIII,

of the #':5 Constitution that the! have ado"ted.

Stated other)ise, )e accord due res"ect to the intent of the "eo"le, through the

discussions and delierations of their re"resentatives, in the s"irit that all citi=ens

should ear their ali@uot "art of the cost of /aintaining the govern/ent and should

share the urden of general inco/e taxation e@uital!. Therefore, the "etition forProhiition )as dis/issed.


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TITLE: De la Llana vs. Alba

ITATI!N: 112 sca 2"4 G&'& No& L()//3 *ATE: ac 12, 1"/2

-AT:

De 1a 1lana, et. al. filed a Petition for Declarator! Relief andAor for Prohiition,

see?ing ti en7oin the inister of the 3udget, the Chair/an of the Co//ission on

%udit, and the inister of Justice fro/ ta?ing an! action i/"le/enting 3P #4' )hich

/andates that Justices and 7udges of inferior courts fro/ the C% to TCs, exce"t

the occu"ants of the Sandigana!an and the CT%, unless a""ointed to the inferior

courts estalished ! such act, )ould e considered se"arated fro/ the 7udiciar!.

It is the ter/ination of their incu/enc! that for "etitioners 7ustif! a suit of this

character, it eing alleged that there! the securit! of tenure "rovision of the

Constitution has een ignored and disregarded.

I+E:

6A0 3P #4' is unconstitutional for i/"airing the securit! of tenure of the 7ustices

and 7udges in this case8

T$E !+'T. '+LING:

It is a )ell


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dee/ed never to have ceased to hold office. The rule that the aolition of an office

does not a/ount to an illegal re/oval of its incu/ent is the "rinci"le that, in order

to e valid, the aolition /ust e /ade in good faith.

Re/oval is to e distinguished fro/ ter/ination ! virtue of valid aolition of the

office. There can e no tenure to a non Hdthe changing of the final ratings on their gradingsheets> He that "etitioner "ersonall! a""ealed the /atter to the School Princi"al, to

the District Su"ervisor, and to the %cade/ic Su"ervisor, ut said officials

F"assed the uc? to each other to dela! his grievances, and as to a""eal to

higher authorities )ill e too late, there is no other s"eed! and ade@uate re/ed!

under the circu/stances. Res"ondents /oved for the dis/issal of the case on the


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grounds H# that the action for certiorari )as i/"ro"er, and H4 that even assu/ing

the "ro"riet! of the action, the @uestion rought efore the court had alread!

eco/e acade/ic. The /otion to dis/iss )as granted.

I+E:

6hether or not the action for certiorari filed ! "etitioner is "ro"er.

T$E !+'T. '+LING:

The action for certiorari is not "ro"er. Certiorari is a s"ecial civil action instituted

against an! triunal, oard, or officer exercising 7udicial functions HSection #, Rule

5. % 7udicial function is an act "erfor/ed ! virtue of 7udicial "o)ers> the exercise

of a 7udicial function is the doing of so/ething in the nature of the action of the

court H$ C.J. ##:4. In order that a s"ecial civil action of certiorari /a! e invo?ed

in this 7urisdiction the follo)ing circu/stances /ust exist* H# that there /ust e a

s"ecific controvers! involving rights of "ersons or "ro"ert! and said controvers! is

rought efore a triunal, oard or officer for hearing and deter/ination of their

res"ective rights and oligations. It is evident that the so called co//ittee on the

rating of students for honor )hose actions are @uestioned in this case exercised

neither 7udicial nor @uasi 7udicial functions in the "erfor/ance of its assigned tas?.

3efore triunal, oard or officer /a! exercise 7udicial or @uasi 7udicial acts, it /ust

e clothed )ith "o)er and authorit! to deter/ine )hat the la) is and thereu"on

ad7udicate the res"ective rights of the contending "arties. In the instant case, there

is nothing on record aout an! rule of la) )hich "rovides that )hen teachers sit

do)n to assess the individual /erits of their "u"ils for "ur"oses of rating the/ for

honors, such function involves the deter/ination of )hat the la) is and that the!

are therefore auto/aticall! vested )ith 7udicial or @uasi 7udicial functions.

TITLE: daza vs. singson

ITATI!N: 1/0 sca 4"% G&'& No& /%344 *ATE: *ecembe 21, 1"/"

-AT:

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T$E !+'T. '+LING:

TITLE: Garia vs. board o! invest"ents

ITATI!N: 1"1 sca 2// *ATE:

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or/er 3ataan Petroche/ical Cor"oration H3PC, no) 1u=on Petroche/ical

Cor"oration, for/ed ! a grou" of Tai)anese investors, )as granted ! the 39I its

have its "lant site for the "roducts +na"hta crac?er; and +na"hta; to ased in

3ataan. In eruar! #':', one !ear after the 3PC egan its "roduction in 3ataan,

the cor"oration a""lied to the 39I to have its "lant site transferred fro/ 3ataan to

3atangas. Des"ite vigorous o""osition fro/ "etitioner Cong. Enri@ue -arcia and

others, the 39I granted "rivate res"ondent 3PCs a""lication, stating that the

investors have the final choice as to )here to have their "lant site ecause the! are

the ones )ho ris? ca"ital for the "ro7ect

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6hether or not the 39I co//itted a grave ause of discretion in !ielding to the

a""lication of the investors )ithout considering the national interest

T$E !+'T. '+LING:

The Su"re/e Court found the 39I to have co//itted grave ause of discretion in

this case, and ordered the original a""lication of the 3PC to have its "lant site in

3ataan and the "roduct na"hta as feedstoc? /aintained.

The "onente, Justice -utierre=, Jr., first stated the Courts 7udicial "o)er to settle

actual controversies as "rovided for ! Section # of %rticle VIII in our #':5

Constitution efore he )rote the reasons as to ho) the Court arrived to its

conclusion. 2e /entioned that nothing is sho)n to 7ustif! the 39Is action in letting

the investors decide on an issue )hich, if handled ! our o)n govern/ent, could

have een ver! eneficial to the State, as he re/e/ered the )ord of a great

ili"ino leader, to )it* +.. he )ould not /ind having a govern/ent run li?e hell !

ili"inos than one suservient to foreign dictation;.

Justice -riGo %@uino, in her dissenting o"inion, argued that the "etition )as not

)ell


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TITLE: #AC$ vs. Seretar% o! Eduation

ITATI!N: " 5i6 /0% *ATE:

-AT:

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T$E !+'T. '+LING:

TITLE: Tan vs. &aa'agal

ITATI!N: 43 sca %/ *ATE:

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TITLE: Du"lao vs. C(&ELEC

ITATI!N: ") sca 3"2 *ATE:

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TITLE: ('le vs. Torres

ITATI!N: 2"3 sca 141 *ATE:

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TITLE: Nort) otabato vs. re'ubli

ITATI!N: g&& no& 1/3)"1 *ATE: !ctobe 14, 200/

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case digests 15

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