Penal Statues strictly construed against

State and liberally in favour of accused

Centeno vs Hon. Villalon-Pernillos

Penal laws construed liberally in favour

of accused
Ursua vs CA

PP vs Ladjaalam

In case of doubt, tax statutes construed

strictly against government, liberally in
favour of taxpayer; for taxes, being
burdens, not to be presumed beyond

Martin Centeno and Vicente Yco

solicited P1500 from Judge
Angeles for church construction
Complaint filed against them for
violation of PD 1564 (solicitation
permit law)
charitable or public welfare...
secure permit from DSWD
Hon. Villalon-Pernillos modified
penalty P1000 and 6 months
imprisonment
charitable strictly construed to
exclude religious matter of
description not precise definition
Atty. Palmones asked Ursua to
pick up complaint
Ursua talked to Perez about this
Perez told Ursua he could sign his
name
Urusa signed Oscar Perez, picked
up petition
Ursua convicted by CA 142
CA 142 was made to curb
common practice of Chinese of
adopting different names and
aliases; confusion in field of trade
Ladjaalam convicted direct assault
with multiple attempted homicide
& illegal possession of firearms &
ammunition (PD 1866)
Ladjaalam fired at police who
were about to enter his house
PD 1866 penalty provided no
other crime was committed
Ladjaalam not liable for illegal
possession
Spouses asked to pay tax
deficiency for 1955 1959
Spouses claim they paid for
amnesty taxes

what the applicable statute expressly

and clearly declares

Since spouses paid, government

accepted payment for amnesty,
estopped from collecting

Manila Electric Co. claims it is

exempt from special import tax
RA 1934 exempt from tax
equipment and spare parts for use
in industries.
Exempts its insulators from all
taxes of whatever kind/ nature
Whenever tax free product is
utilized; raw materials tax free

RP vs Sps. Antonio and Clara Pastor

Any claim for tax exemption is strictly

construed against taxpayer. However
where law is clear and unambiguous,
must be taken as it I devoid of judicial
addition/ subtraction

Acting Commissioner of Customs vs

Manila Electric Company

Tax exemption strictly construed against

taxpayer and liberally in favour of state
Misamis oriental Association of Coco
Traders vs Department of Finance

Tax exemption strictly construed against

taxpayer

Resins, Incorporated vs Auditor

General of Philippines

Statutes granting tax exemptions must

be construed in strictissimi juris against
tax payer and liberally in favour of
taxing authority

Duty of court to seek real intent of

legislature; limit literal meaning of broad
language

Coco traders allege that copra is

classified as agricultural food
product and exempt from VAT at
all stages of production
Sec 103A non food products
original state exempt by primary
producer/ owner of land
Sec 103B- original state all
stages
Reclassification denied Coco of
exemption
Resins seek refund from Central
bank on claim it was exempt from
margin fee under RA 2609
Importation Urea (and)
formaldehyde
Law frowns on exemption
PLDT paid 164M taxes
PLDT asked for tax exemption
privilege under RA 7982 sec 12
3% of gross receipts in lieu of
taxes on this franchise
CTA and CA exempted PLDT from
tax
SC said in lieu of taxes means

Commissioner of IR vs PLDT

Naturalization laws should be rigidly

enforced and strictly construed in favour
of government and against applicant

Ong Chia vs RP

Contracts of Insurance are to be

construed liberally in favour of insure
and strictly against insurer
Finman General Assurance Corp vs
CA

Official agents charged by law to

implement social justice guaranteed by
the constitution should adopt liberal
attitude in favour of employee in
deciding claims for compensability

GSIS vs Marian Vivencio

Doubts in interpretation of Workmens

compensation and Labor Code should be
resolved in favour of worker
Manahan vs Employees

direct taxes PLDT to pay indirect

taxes
Burden of proof on tax payer
Ong Chia arrived in Phils 9 years
old, employed, business, married,
4 children
At 66 years old filed verified
petition to be Fil citizen under CA
473 (revised naturalization law)
RTC granted, OSG appealed
contending petitioner failed to
state names, residence, conduct
himself. CA reversed RTC
SC no merit petitioner failed to
note rule 143 formal offer not
applicable

Carlie Surposa insured with

Finman
Killed by stab wound
Beneficiaries insurance claim
denied
Finman contends cause of death
not accidental
SC cause of death accidental
Judge Vivencio died
Wife Marian, applied for death
benefits with GSIS
GSIS denied claim ground:
illness not work related
SC PD 626 purpose is to provide
protection to working class
against hazards of disability,
illness
SC claim should be given
Nazario Manahan died of enteric
fever
GSIS denied claim not work
related

Compensation

Perfect health when entered work

SC presumption of
compensability subsists in favour
of claimant

Social legislation is liberally construed

Lazo vs Employees Compensation

Salvador lazo security guard

shift: 2pm 10pm
Reliever didnt arrive worked:
2pm to 5am
Jeep accident on way home
sustained injuries
GSIS denied claim
SC claim should be given

Sympathy of law on social security is

towards beneficiaries and law by its own
terms, requires a construction of utmost
liberality in their favour

Vicente vs Employees Compensation

Liberally interpreted in favour of retiree

because of intention to provide for
retirees sustenance and comfort when
no longer capable of earning livelihood
Tantuico Jr vs Hon. Domingo

Statutes providing election contests are

to be liberally construed to the end that
the will of people in the choice of public
officer may not be defeated by mere
technical objections

Pahilan vs Tabalba

Liberal construction of rules of court

DSM construction & development vs

Domingo vicente nursing

attendant for 25 years
Applied for permanent total
disability
GSIS granted permanent partial
disability
SC reversed and entered
permanent total disability
Tantuico retired as COA chairman
Tantuico obtained 1st clearance
2nd clearance not signed by
Guingona
Guingona replaced by Domingo
Domingo withheld of benefits
pending final result of petitioner
accountability
SC 1st and 2nd clearance enough.
Pahilan vs tabalba for mayor of
Guinsiliban
Tabalba won. Pahilan filed election
protest paid 200 for docket fees
Pahilan required to pay 470
Rtc dismissed election protest
non-payment of fees
SC election public interest; not
fair to keep office under suspicion

CA and megaworld