Case Digest
Case Digest
Case Digest
Butuan Sawmill vs. Court of Tax Appeals (GR L-20601, 28 February 1966)
En Banc, Reyes JBL (J): 10 concur
Facts: During the period from 31 January 1951 to 8 June 1953, the Butuan
Sawmill Inc. sold logs to Japanese firms at prices FOB Vessel Magallanes,
Agusan (in some cases FOB Vessel, Nasipit also in Agusan). The FOB prices
included costs of loading wharfage stevedoring and other costs in the
Philippines. The quality, quantity and measurement specifications of the logs
were certified by the Bureau of Forestry. That the freight was paid by the
Japanese buyers, and the payments of the logs were effected by means of
irrevocable letters of credit in favor of Butuan Sawmill and payable through
the Philippine National Bank (PNB) or any other bank named by it.
Issue: whether or not their failure is equivalent to forfeirture
Held:Where an entity is granted a legislative franchise to operate electric
light and power, on condition that it should start operation within a specified
period, its failure to start operation within the period resulted in the forfeiture
of the franchise
Ochate vs Deling
Posted on March 5, 2013
105 PHIL 385
1959
FACTS
Ochate is the incumbent municipal Mayor of Clarin, Misamis Occidentak,
while P and Deling are the incumbent Provincial Governor of the Province and
Vice-Mayor of the said municipality, respectively.
In an administrative complaint, Ochate was charged before the Provincial
Board of: (1) organizing, participating, and tolerating illegal cockfights and
other forms of gambling; (2) committing grave public scandals and acts
unbecoming of a public official; (3) misconduct in office (in slapping his wife
and daughter inside the municipal building in front of many people); (4)
neglect of duty; and (5) oppression. On the same date that the priginal
administrative charges was filed, the Governor suspended Ochate from
office, directing the latter to turn over the same to Deling, the Vice-Mayor.
Ochate questions the legality of the administrative charges and of the order
of suspension. Hence, this action.
Under Sec.2188, Revised Administrative Code, the authority of the
Provincial Governor to receive and investigate complInys against municipal
officials rests on 2 grounds:
1.
2.
Cu vs Republic
Facts:
On January 6, 1956, Justino O. Cu alias Justo Dee filed a petition for
naturalization with the Court of First Instance of Ilocos Norte. On October 4,
1957, that court, with the Honorable Fidel Villanueva presiding approved the
petition.
Issue: whether or not applicant has the burden to prove
Held:
Yes. Burden is on the applicant justin cu to prove that he has all the
qualifications and non disqualifications enumerated in the naturalization law
PACANAN vs. COMELEC (G.R. No. 186224, August 25, 2009,597 SCRA 189)
a
Facts:
In the Order of March 17, 2008, the Comelec First Divisiondismissed the appeal for
failure to pay the correct appeal fee asprescribed by the Comelec Rules of Procedure
within the five-day reglementary period. In the assailed Resolution dated January 21,
2009, the Comelec
En Banc denied petitioners motion for reconsideration, declaring
that the Comelec did not acquire jurisdiction over the appealbecause of the nonpayment of the appeal fee on time, and thatthe Comelec First Division was correct in
dismissing the saidappeal.
Issue: whether or not comelec should have been careful in deciding the matter
Held:
Comelec should have been more cautious on dismissing petitioners appeal on mere
technicality of non-payment of the additional appl fee given the public interest involved
in election cases. Election law and rules are to be interpreted and applied in a liberal
manner so as to give effect, not to frustrate, the will of the electorate.
ORTIZ vs COMELEC
GR No. 78957, June 28, 1988
Facts:
The petitioner was appointed as COMELEC Commissioner by then President
Marcos for a term expiring on May 17, 1992. Following the installation of the
Aquino government, the petitioner submitted a "courtesy resignation" which was
accepted by President Aquino. The petitioner requested for payment of retirement
benefits by invoking RA 1568, as amended by RA 3595 and re-enacted by RA
6118, which was denied by the respondent on the ground that he is "not entitled
to retirement benefits under RA 1568, as amended" without specifying the reason
therefor.
Issue:
Whether or not the petitioner is entitled to retirement benefits as provided by RA
1568 and re-enacted by RA 6118.
Decision:
YES. RA 6118 as a retirement law is remedial in character which should be
liberally construed and administered in favor of the persons intended to benefit
thereby. This is, as it should be, because the liberal approach aims to achieve the
humanitarian purposes of the law in order that the efficiency, security and wellbeing of government employees may be enhanced.
Issue:
Whether or not amnesty proclamation no. 76 is applicable
Held:
SC ruled that amnesty proclamation no 76 is applicable to hukbalahap already
undergoing sentence upon the date of its promulgation. The avowed practical objective
of amnesty is to secure pledge of loyalty and obedience to the constituted authorities
and encourage resumption of lawful pursuits and occupation.
Duncan vs CFI
Facts: Petitioners Robin Francis Radley Duncan and Maria Lucy Christensen are husband and
wife, the former a British national residing in the Philippines for the last 17 years and the latter an
American citizen born in and a resident of the Philippines. Having no children of their own but having
previously adopted another child, said spouses filed a petition with respondent court (Sp. Proc. No.
5457) for the adoption of a child previously baptized and named by them as Colin Berry Christensen
Duncan. The petition is filed and denominated as Sp. Proc. No. 5457.