Decisions in Sep 2005
135
Decisions
01
G.R. No. 143374 NESTOR G. ATITIW, AS TAXPAYER, LAWYER AND IN HIS CAPACITY AS CHIEF EXECUTIVE OF THE CORDILLERA BODONG ADMINISTRATION (CBA) AND AS MEMBER OF THE CORDILLERA EXECUTIVE BOARD (CEB), CORDILLERA ADMINISTRATIVE REGION (CAR); MAYLENE D. GAYO, AS TAXPAYER, LAWYER AND IN HER CAPACITY AS LEGAL OFFICER OF THE CORDILLERA EXECUTIVE BOARD (CEB), CORDILLERA ADMINISTRATIVE REGION (CAR); FLORENCIO KIGIS, AS TASXPAYER AND HIS CAPACITY AS MEMBER OF THE CORDILLERA REGIONAL ASSEMBLY (CRA)., CORDILLERA ADMINISTRATIVE REGION (CAR), AND MODESTO SAGUDANG, AS TAXPAYER AND HIS CAPACITY AS MEMBER OF THE CORDILLERA BODONG ADMINISTRATION (CBA) AND CHIEF, CORDILLERA PEOPLE'S LIBERATION ARMY (CPLA), PETITIONERS, VS. RONALDO B. ZAMORA, IN HIS CAPACITY AS SECRETARY OF THE DEPARTMENT OF BUGGET AND MANAGEMENT (DBM), OFFICE OF THE PRESIDENT, MALACAÑANG; MANILA; AND THE REPUBLIC OF THE PHILIPPINES, THROUGH THE OFFICE OF THE SOLICITOR GENERAL AS COUNSEL OF THE REPUBLIC, IN ITS CAPACITY AS A PUBLIC CORPORATION THAT ENTERED INTO CONTRACT WITH THE CBA-CPLA, RESPONDENTS. September 30, 2005
02
G.R. NO. 156581 VICTORIA R. ARAMBULO AND MIGUEL R. ARAMBULO III, PETITIONERS, VS. EMERENCIANA R. GUNGAB, RESPONDENT. September 30, 2005
03
G.R. NO. 152884 DERICK D. WOODEN, PETITIONER, VS. CIVIL SERVICE COMMISSION, CORAZON ALMA G. DE LEON, THELMA P. GAMINDE AND JOSE F. ERESTAIN, JR.,RESPONDENTS. September 30, 2005
04
G.R. NO. 128959 CIRIACO 'BOY' GUINGGUING,PETITIONER, VS. THE HONORABLE COURT OF APPEALS AND THE PEOPLE OF THE PHILIPPINES, RESPONDENTS. September 30, 2005
05
G.R. No. 129875 JOVITO CABUSLAY, PETITIONER, VS. PEOPLE OF THE PHILIPPINES AND SANDIGANBAYAN (THIRD DIVISION),RESPONDENTS. September 30, 2005
06
G.R. No. 156705 SOCORRO TAOPO BANGA, PETITIONER, VS. SPOUSES JOSE AND EMELINE BELLO, RESPONDENTS. September 30, 2005
07
G.R. NO. 152012 LAND AND HOUSING DEVELOPMENT CORPORATION AND ABV ROCK GROUP, PETITIONERS, VS. MARIANITO C. ESQUILLO, RESPONDENT. September 30, 2005
08
G.R. NO. 164910 UNION BANK OF THE PHILIPPINES, PETITIONER,VS. HON. COURT OF APPEALS AND D'ROSSA, INCORPORATED, RESPONDENTS. September 30, 2005
09
G.R. NO. 135830 JUAN DE DIOS CARLOS,PETITIONER, VS. FELICIDAD SANDOVAL, ALSO KNOWN AS FELICIDAD S. VDA. DE CARLOS OR FELICIDAD S. CARLOS OR FELICIDAD, SANDOVAL DE CARLOS, AND TEOFILO CARLOS II, RESPONDENTS. [G.R. NO. 136035] SIDDCOR (NOW MEGA PACIFIC) INSURANCE CORPORATION,PETITIONER, VS. FELICIAD SANDOVAL VDA. DE CARLOS AND TEOFILO CARLOS II,SIDDCOR (NOW MEGA PACIFIC) RESPONDENTS. [G.R. NO. 137743] INSURANCE CORPORATION, PETITIONER, VS. HON. COURT OF APPEALS (FORMER SPECIAL FOURTH DIVISION), HON. ALBERTO L. LERMA AND/OR THE REGIONAL TRIAL COURT OF THE CITY OF MUNTINLUPA, BRANCH 256, FELICIDAD SANDOVAL, ALSO KNOWN AS FELICIDAD S. VDA. DE CARLOS OR FELICIDAD S. CARLOS OR FELICIDAD SANDOVAL CARLOS OR FELICIDAD SANDOVAL VDA. DE CARLOS AND TEOFILO CARLOS II, RESPONDENTS. September 30, 2005
10
G.R. NO. 137808 ALDEGONDA VDA. DE RAMONES, BEATRIZ AND MARGARITA, BOTH SURNAMED RAMONES, PETITIONERS, VS. AURORA P. AGBAYANI, ASSISTED BY HER HUSBAND FILEMON AGBAYANI, RESPONDENT. September 30, 2005
11
G.R. NO. 165675 SPOUSES EDUARDO SOBREJUANITE AND FIDELA SOBREJUANITE, PETITIONERS, VS. ASB DEVELOPMENT CORPORATION, RESPONDENT. September 30, 2005
12
G.R. NO. 129704 ULPIANO BALO, LYDIA BALO-LUMPAS, EUGENIO BALO, ULPIANO BALO, JR., NIDA BALO-MORALETA, NORA BALO-CATANO, ZAIDA BALO, JUDITH BALO-MANDREZA, DANILO BALO AND RONILO BALO, P E T I T I O N E R S, VS. THE HON. COURT OF APPEALS, HON. JUDGE ENRIQUE ASIS AND JOSEFINA GARRIDO,R E S P O N D E N T S. September 30, 2005
13
G.R. NO. 142408 SPOUSES RICARDO ALMENDRALA AND ROSARIO DOROJA, PETITIONERS, VS. SPOUSES WING ON NGO AND LILY T. NGO, AND THE HONORABLE COURT OF APPEALS, RESPONDENTS. September 30, 2005
14
G.R. NO. 143572 GREGORIO "GEORGE" AMANTE, AND VICENTE AMANTE,PETITIONERS, VS. BIBIANO SERWELAS, RESPONDENT. September 30, 2005
15
G.R. No. 143870 MANILA INTERNATIONAL AIRPORT AUTHORITY, PETITIONER, VS. RIVERA VILLAGE LESSEE HOMEOWNERS ASSOCIATION, INCORPORATED RESPONDENT. September 30, 2005
16
G.R. NO. 145874 SPS. SALVACION SERRANO LADANGA AND AGUSTIN LADANGA, PETITIONERS, VS. BERNARDO ASENETA, RESPONDENT. September 30, 2005
17
G.R. NO. 147266 LUDO & LUYM DEVELOPMENT CORPORATION AND/OR CPC DEVELOPMENT CORPORATION, PETITIONERS, VS. VICENTE C. BARRETO AS SUBSTITUTED BY HIS HEIRS, NAMELY: MAXIMA L. BARRETO, PEREGRINA B. UY, ROGELIO L. BARRETO, VIOLETA L. BARRETO, FLORENDA B. TEMPLANZA, EDUARDO L. BARRETO, EVELYN B. BERSAMIN, CECILIA B. AQUINO AND NELSON NILO L. BARRETO, RESPONDENTS. September 30, 2005
18
G.R. NO. 147996 PEOPLE OF THE PHILIPPINES, APPELLEE, VS. BAYANI ROMA, APPELLANT. September 30, 2005
19
G.R. NO. 148196 BPI FAMILY BANK, PETITIONER, VS. EDGARDO BUENAVENTURA, MYRNA LIZARDO AND YOLANDA TICA, RESPONDENTS. [G.R. NO. 148259] EDGARDO BUENAVENTURA, MYRNA LIZARDO AND YOLANDA TICA, PETITIONERS, VS. BPI FAMILY BANK, RESPONDENT. September 30, 2005
20
G.R. NO. 150234 PEOPLE OF THE PHILIPPINES, PLAINTIFF-APPELLEE, VS. FLORANTE PADRONES, ACCUSED-APPELLANT. September 30, 2005
21
G.R. NOS. 150773 & 153599 SPOUSES DAVID B. CARPO AND RECHILDA S. CARPO, PETITIONERS, VS. ELEANOR CHUA AND ELMA DY NG, RESPONDENTS. September 30, 2005
22
G.R. NO. 152808 ANTONIO T. CHUA, PETITIONER, VS. TOTAL OFFICE PRODUCTS AND SERVICES (TOPROS), INC., RESPONDENT. September 30, 2005
23
G.R. No. 153155 MANUEL D. LAXINA, SR., PETITIONER, VS. OFFICE OF THE OMBUDSMAN, EVANGELINE URSAL, HON. JOSE E. LINA, JR., IN HIS CAPACITY AS SECRETARY OF THE DEPARTMENT OF INTERIOR AND LOCAL GOVERNMENT (DILG), AND HON. FELICIANO BELMONTE, JR., IN HIS CAPACITY AS CITY MAYOR OF QUEZON CITY, RESPONDENTS. September 30, 2005
24
A.M. NO. P-04-1869 (FORMERLY OCA I.P.I. NO. 03-1764-P) ADELIA B. MACINAS, COMPLAINANT, VS. MANUEL L. ARIMADO, SHERIFF IV, REGIONAL TRIAL COURT OF LEGASPI CITY, BRANCH 4, RESPONDENT. September 30, 2005
25
G.R. NO. 156559 RODOLFO S. DE JESUS, EDELWINA DG. PARUNGAO, AND REBECCA A. BARBO, PETITIONERS, VS. CIVIL SERVICE COMMISSION (CSC) AND LWUA EMPLOYEES ASSOCIATION FOR PROGRESS, (LEAP) REPRESENTED BY ITS CHAIRMAN, LEONARDO C. CRUZ, RESPONDENTS. September 30, 2005
26
G.R. NO. 155653 UNION REFINERY CORPORATION, PETITIONER, VS. REYNALDO C. TOLENTINO, SR., LUCIA BUSOG TOLENTINO, ROLAND B. TOLENTINO, REX B. TOLENTINO, REYNALDO B. TOLENTINO, JR., AND MARYLOU B. TOLENTINO, RESPONDENTS. September 30, 2005
27
G.R. NO. 154376 ROBERTO T. DOMONDON, PETITIONER, VS. NATIONAL LABOR RELATIONS COMMISSION, VAN MELLE PHILS., INC. AND NIELS H.B. HAVE, RESPONDENTS. September 30, 2005
28
G.R. NO. 154521 CIVIL SERVICE COMMISSION, PETITIONER, VS. JULIANA E. LEDESMA, RESPONDENT. September 30, 2005
29
G.R. NO. 154475 THE REPUBLIC OF THE PHILIPPINES REPRESENTED BY THE SECRETARY OF AGRICULTURE AND/OR CESAR M. DRILON, JR., IN HIS CAPACITY AS UNDERSECRETARY, DEPARTMENT OF AGRICULTURE, BUREAU OF FISHERIES AND AQUATIC RESOURCES, PETITIONER, VS. ENO FISHPOND CORPORATION, CABRAL FISHPOND INDUSTRY CORPORATION AND EDITHA A. CABRAL, RESPONDENTS. September 30, 2005
30
G.R. NO. 158157 PEOPLE OF THE PHILIPPINES AND VILMA CAMPOS, PETITIONERS, VS. LOUEL UY, TEOFILO PANANGIN, HON. JUDGE MAMINDIARA P. MANGOTARA, ACTING JUDGE, BR. 44, INITAO, MISAMIS ORIENTAL, RESPONDENTS. September 30, 2005
31
A.C. NO. 5760 THE HEIRS OF TIBURCIO F. BALLESTEROS, SR., NAMELY ELSIE B. AROMIN, DOLORES D. BALLESTEROS, TIBURCIO B. BALLESTEROS, JR., AND FE BALLESTEROS-YABUT, AND THE RURAL BANK OF PAGADIAN, INC., REPRESENTED BY JULIAN B. BALLESTEROS IN HIS CAPACITY AS ADMINISTRATOR OF THE ESTATE AND PRESIDENT/MANAGER OF THE BANK, COMPLAINANTS, VS. ATTY. MANILEÑO N. APIAG, RESPONDENT. September 30, 2005
32
A.C. No. 6542 (Formerly CBD Case No. 03-1053) MARIA CIELO B. SUZUKI, REPRESENTED BY HER SISTER MARIA TERESA B. GABUCO, COMPLAINANT, VS. ATTY. ERWIN L. TIAMSON, RESPONDENT. September 30, 2005
33
A.M. NO. 05-2-41-MTC RE: REPORT ON THE FINANCIAL AUDIT CONDUCTED IN THE MUNICIPAL TRIAL COURT (MTC), STA. CRUZ, DAVAO DEL SUR. September 30, 2005
34
A.M. NO. MTJ-05-1611 [FORMERLY A.M. OCA I.P.I. NO. 04-1574-MTJ] ANTONIO L. DEL MUNDO, COMPLAINANT, VS. JUDGE LIZABETH GUTIERREZ-TORRES, METROPOLITAN TRIAL COURT (METC), BRANCH 60, MANDALUYONG CITY, RESPONDENT. September 30, 2005
35
A.M. NO. P-05-2048 [FORMERLY OCA IPI NO. 05-2114-P] NORMA SEXTON, REPRESENTED BY CELESTINO ANTER, COMPLAINANT, VS. NESTOR R. CASIDA, SHERIFF III, METROPOLITAN TRIAL COURT, OFFICE OF THE CLERK OF COURT, PAIG CITY, RESPONDENT. September 30, 2005
36
A.M. NO. RTJ-05-1921 (FORMERLY OCA IPI NO. 04-1973-RTJ) MA. TERESA H. DE JESUS, COMPLAINANT, VS. JUDGE RENATO J. DILAG, PRESIDING JUDGE, REGIONAL TRIAL COURT, BRANCH 73, OLONGAPO CITY, RESPONDENT. September 30, 2005
37
A.M. NO. RTJ-05-1914 (FORMERLY ADM. MATTER NO. OCA IPI NO. 02-4-249-RTC). OFFICE OF THE COURT ADMINISTRATOR, PETITIONER, VS. JUDGE NAPOLEON V. DILAG (RET.), RESPONDENT. September 30, 2005
38
G.R. No. 166365 DUTY FREE PHILIPPINES, PETITIONER, VS. ROSSANO J. MOJICA, RESPONDENT. September 30, 2005
39
G.R. No. 161745 LEA MER INDUSTRIES, INC., PETITIONER, VS. MALAYAN INSURANCE CO., INC.,* RESPONDENT. September 30, 2005
40
G.R. No. 164250 OFFICE OF THE OMBUDSMAN AND DENNIS M. VILLA-IGNACIO, IN HIS CAPACITY AS SPECIAL PROSECUTOR, OFFICE OF THE OMBUDSMAN, PETITIONERS, VS. ATTY. GIL A. VALERA AND COURT OF APPEALS (SPECIAL FIRST DIVISION), RESPONDENTS. September 30, 2005
41
G.R. No. 146197 SECURITY BANK CORPORATION (FORMERLY SECURITY BANK AND TRUST COMPANY), PETITIONER, VS. INDIANA AEROSPACE UNIVERSITY, THE BRANCH SHERIFF, REGIONAL TRIAL COURT OF MUNTINLUPA CITY, BRANCH 256, AND THE REGISTER OF DEEDS OF MAKATI CITY, RESPONDENTS. September 27, 2005
42
G.R. NO. 139536 JESUS PEREZ, PETITIONER, VS. RUTH S. FALCATAN, NANETTE S. FALCATAN-TORIBIO, LIZETTE S. FALCATAN-EDRALIN, PEDRO FALCATAN, JR., AND ELZETTE S. FALCATAN, RESPONDENTS. September 26, 2005
43
G.R. NO. 142464 GUILLERMO DELA CRUZ, PETITIONER, VS. HON. DEODORO J. SISON AND METROPOLITAN BANK & TRUST CO. (METROBANK),RESPONDENTS. September 26, 2005
44
G.R. NO. 144099 ELVIRA MACABALO-BRAVO AND ROLANDO T. MACABALO, PETITIONERS, VS. JUAN F. MACABALO AND THE REGISTER OF DEEDS OF KALOOKAN CITY, RESPONDENTS. September 26, 2005
45
G.R. NO. 142666 METRO DRUG DISTRIBUTION, INC., PETITIONER, VS. METRO DRUG CORPORATION EMPLOYEES ASSOCIATION – FEDERATION OF FREE WORKERS, RESPONDENT. September 26, 2005
46
G.R. NO. 147479 DEPARTMENT OF AGRARIAN REFORM REPRESENTED BY MR. VIRGILIO L. ALCOMENDRAS IN HIS CAPACITY AS CEBU PROVINCIAL AGRARIAN REFORM OFFICER,MR. JOSEPHUS M. GONZALES IN HIS CAPACITY AS CEBU MUNICIPAL AGRARIAN REFORM OFFICER, JUANA ALFORQUE,FRANCISCO NAVARRO, EDUARDO NAVARRO, ARSENIO GABISAY, EDILBERTO LABANDERO, LOLITA DACAYANA, CELESTINO RAMA, NUMERIANO NAVARRO, BONIFACIO LASTIMOSA, LORETA RAMA, LOURDES ARDA, LEONARDO GABISAY, AND NORMERTA BONTILAO, PETITIONERS, VS. PAULINO FRANCO REPRESENTED BY HIS ATTORNEY-IN-FACT MR. PLARIDEL SENO, RESPONDENT. September 26, 2005
47
G.R. NO. 151912 PHILIPPINE SAVINGS BANK, PETITIONER, VS. SPOUSES PEDRITO BERMOY AND GLORIA BERMOY, RESPONDENTS. September 26, 2005
48
A.M. NO. MTJ-05-1610 [FORMERLY OCA IPI NO. 04-1548-MTJ] DR. JOSE S. LUNA, COMPLAINANT, VS. JUDGE EDUARDO H. MIRAFUENTE, MUNICIPAL TRIAL COURT, BUENAVISTA, MARINDUQUE, RESPONDENT. September 26, 2005
49
A.M. NO. RTJ-05-1957 (FORMERLY OCA IPI NO. 05-2220-RTJ) PRESCILLA L. NEDIA, MYLENE MACALINAO, EUFEMIA LIVARA, ESTER LABASTIN, FLORDELIZA DONINA, ROMEO MAGORA, ANTONIO RATIN, ABNIR AGDURO AND ALBINO MAPULA, COMPLAINANTS, VS. JUDGE CELSO D. LAVIÑA (RET.), THEN PRESIDING JUDGE, REGIONAL TRIAL COURT, BRANCH 71, PASIG CITY AND CRESENCIANO RABELLO, JR., SHERIFF IV OF THE SAME COURT, RESPONDENTS. September 26, 2005
50
G.R. No. 152228 RIMBUNAN HIJAU GROUP OF COMPANIES AND NIUGINI LUMBER MERCHANTS PTY., LTD., PETITIONERS, VS. ORIENTAL WOOD PROCESSING CORPORATION, RESPONDENT. September 23, 2005
51
G.R. NO. 156021 CYNTHIA C. ALABAN, FRANCIS COLLADO, JOSE P. COLLADO, JUDITH PROVIDO, CLARITA PROVIDO, ALFREDO PROVIDO, MANUEL PROVIDO, JR., LORNA DINA E. PROVIDO, SEVERO ARENGA, JR., SERGIO ARENGA, EDUARDO ARENGA, CAROL ARENGA, RUTH BABASA, NORMA HIJASTRO, DOLORES M. FLORES, ANTONIO MARIN, JR., JOSE MARIN, SR., AND MATHILDE MARIN, PETITIONERS, VS. COURT OF APPEALS AND FRANCISCO H. PROVIDO, RESPONDENTS. September 23, 2005
52
G.R. No. 140847 HOSPICIO DE SAN JOSE DE BARILI, CEBU CITY, PETITIONER, VS. DEPARTMENT OF AGRARIAN REFORM, RESPONDENT. September 23, 2005
53
G.R. NO. 144892 SPS. CARLOS J. SUNTAY AND ROSARIO R. SUNTAY, PETITIONERS, VS. EUGENIA D. GOCOLAY AND DUNSTAN T. SAN VICENTE,* RESPONDENTS. September 23, 2005
54
G.R. NO. 145022 ARMAND NOCUM AND THE PHILIPPINE DAILY INQUIRER, INC., PETITIONERS, VS. LUCIO TAN, RESPONDENT. September 23, 2005
55
G.R. NO. 152243 VICTOR R. REYES, ASSISTANT CITY ASSESSOR, DEPARTMENT OF ASSESSMENT, CITY OF MANILA, PETITIONER, VS. HON. JOSE L. ATIENZA,MAYOR, CITY OF MANILA, ATTY. EMMANUEL R. SISON, SECRETARY TO THE CITY MAYOR,AND THE COURT OF APPEALS, RESPONDENTS. September 23, 2005
56
G.R. NO. 155225 PVC INVESTMENT & MANAGEMENT CORPORATION, PETITIONER, VS. JOSE BORCENA AND NICOMEDES RAVIDAS, RESPONDENTS. September 23, 2005
57
G.R. NO. 157783 NILO PALOMA, PETITIONER, VS. DANILO MORA, HILARIO FESTEJO, MAXIMA SALVINO, BRYN BONGBONG AND VALENTINO SEVILLA, RESPONDENTS. September 23, 2005
58
G.R. NO. 160703 GMA NETWORK, INC., PETITIONER, VS. ABS-CBN BROADCASTING CORPORATION, CENTRAL CATV, INC., PILIPINO CABLE CORPORATION AND PHILIPPINE HOME CABLE HOLDINGS, INC., RESPONDENTS. September 23, 2005
59
G.R. NOS. 165510-33 BENJAMIN ("KOKOY") T. ROMUALDEZ, PETITIONER, VS. HON. SIMEON V. MARCELO, IN HIS OFFICIAL CAPACITY AS THE OMBUDSMAN, AND PRESIDENTIAL COMMISSION ON GOOD GOVERNMENT, RESPONDENTS. September 23, 2005
60
A.C. NO. 6597 EDUARDO M. DIZON, COMPLAINANT, VS. ATTY. FRANCISCO S. LAURENTE, RESPONDENT. September 23, 2005
61
A.M. NO. P-04-1867 (formerly A.M. No. 04-6-355-RTC) RE: HABITUAL TARDINESS OF MA. SOCORRO E. ARNAEZ, COURT STENOGRAPHER III, RTC, BRANCH 18, CEBU CITY September 23, 2005
62
A.M. NO. 2005-16-SC RE: HABITUAL ABSENTEEISM OF MR. FERNANDO P. PASCUAL. September 22, 2005
63
G.R. NO. 162846 REPUBLIC OF THE PHILIPPINES, PETITIONER, VS. JOSE LUBIS MASONGSONG AND JUANITO LUBIS MASONGSONG, RESPONDENTS. September 22, 2005
64
G.R. NO. 166550 ROBERT C. CASOL AND NAGSAMA-PUREFOODS-PULO, PETITIONERS, VS. PUREFOODS CORPORATION, RESPONDENT. September 22, 2005
65
G.R. NO. 127454 MAVEST (U.S.A.) INC., AND MAVEST MANILA LIAISON OFFICE, PETITIONERS, VS. SAMPAGUITA GARMENT CORPORATION, RESPONDENT. September 21, 2005
66
G.R. NO. 140892 DR. IBARRA S. SANTOS AND JOSEFINA M. RIVERA, PETITIONERS, VS. SPOUSES PABLO AND NIEVES DE LEON AND VIRGINIA ENALES, RESPONDENTS. September 21, 2005
67
G.R. NO. 141464 GRANDSPAN DEVELOPMENT CORPORATION, PETITIONER, VS. RICARDO BERNARDO, ANTONINO CEÑIDOZA AND EDGARDO DEL PRADO, SURVIVING PARENT OF EDGAR DEL PRADO, RESPONDENTS. September 21, 2005
68
G.R. NO. 144570 VIVENCIO V. JUMAMIL, PETITIONER, VS. JOSE J. CAFE, GLICERIO L. ALERIA, RUDY G. ADLAON, DAMASCENO AGUIRRE, RAMON PARING, MARIO ARGUELLES, ROLANDO STA. ANA, NELLIE UGDANG, PEDRO ATUEL, RUBY BONSOBRE, RUTH FORNILLOS, DANIEL GATCHALIAN, RUBEN GUTIERREZ, JULIET GATCHALIAN, ZENAIDA POBLETE, ARTHUR LOUDY, LILIAN LU, ISABEL MEJIA, EDUARDO ARGUELLES, LAO SUI KIEN, SAMUEL CONSOLACION, DR. ARTURO MONTERO, DRA. LILIOSA MONTERO, PEDRO LACIA, CIRILA LACIA, EVELYN SANGALANG, DAVID CASTILLO, ARSENIO SARMIENTO, ELIZABETH SY, METODIO NAVASCA, HELEN VIRTUDAZO, IRENE LIMBAGA, SYLVIA BUSTAMANTE, JUANA DACALUS, NELLIE RICAMORA, JUDITH ESPINOSA, PAZ KUDERA, EVELYN PANES, AGATON BULICATIN, PRESCILLA GARCIA, ROSALIA OLITAO, LUZVIMINDA AVILA, GLORIA OLAIR, LORITA MENCIAS, RENATO ARIETA, EDITHA ACUZAR, LEONARDA VILLACAMPA, ELIAS JARDINICO, BOBINO NAMUAG, FELIMON NAMUAG, EDGAR CABUNOC, HELEN ARGUELLES, HELEN ANG, FELECIDAD PRIETO, LUISITO GRECIA, LILIBETH PARING, RUBEN CAMACHO, ROSALINDA LALUNA, LUZ YAP, ROGELIO LAPUT, ROSEMARIE WEE, TACOTCHE RANAIN, AVELINO DELOS REYES AND ROGASIANO OROPEZA, RESPONDENTS. September 21, 2005
69
G.R. NO. 145291 PUBLIC ESTATES AUTHORITY, PETITIONER, VS. ROSARIO GANAC CHU, RESPONDENT. September 21, 2005
70
G.R. NO. 152577 REPUBLIC OF THE PHILIPPINES, PETITIONER, VS. CRASUS L. IYOY, RESPONDENT. September 21, 2005
71
G.R. NO. 163338 LUZON DEVELOPMENT BANK, PETITIONER, VS. BENEDICTO C. CONQUILLA, CORNELIA C. CONQUILLA DOROTEA C. ORCINE AND FELICIANO S. CONQUILLA, RESPONDENTS. September 21, 2005
72
G.R. NO. 166273 METRO RAIL TRANSIT CORPORATION, PETITIONER, VS. COURT OF TAX APPEALS AND COMMISSIONER OF INTERNAL REVENUE, RESPONDENTS. September 21, 2005
73
A.C. NO. 6648 JOSEFINA P. SORIANO COMPLAINANT, VS. ATTY. HUMBERTO B. BASCO, RESPONDENT. September 21, 2005
74
ADM. CASE NO. 5910 ATTY. IRENEO L. TORRES AND MRS. NATIVIDAD CELESTINO, COMPLAINANTS, VS. ATTY. JOSE CONCEPCION JAVIER, RESPONDENT. September 21, 2005
75
A.M. NO. P-05-2076 [FORMERLY OCA I.P.I NO. 03-1692-P] ATTY. ELENITA GC. QUINSAY, COMPLAINANT, VS. JAY C. AVELLANEDA, UTILITY WORKER I, REGIONAL TRIAL COURT, OFFICE OF THE CLERK OF COURT, SAN FERNANDO CITY, PAMPANGA, RESPONDENT. September 21, 2005
76
G.R. NO. 138980 FILINVEST LAND, INC., PETITIONER, VS. HON. COURT OF APPEALS, PHILIPPINE AMERICAN GENERAL INSURANCE COMPANY, AND PACIFIC EQUIPMENT CORPORATION, RESPONDENTS. September 20, 2005
77
G.R. No. 138900 LEVI STRAUSS & CO., & LEVI STRAUSS (PHILS.),INC., PETITIONERS, VS. CLINTON APPARELLE, INC., RESPONDENT. September 20, 2005
78
G.R. NO. 142402 OSCAR L. RIVERA,* PETITIONER, VS. SERAFIN O.** ROMAN, RESPONDENT. September 20, 2005
79
G.R. NO. 151333 SPOUSES NATALIO AND FELICIDAD SALONGA, PETITIONERS, VS. SPOUSES MANUEL AND NENITA CONCEPCION AND FLORENCIA REALTY CORPORATION, RESPONDENTS. September 20, 2005
80
A.M. NO. RTJ-05-1956 (FORMERLY OCA IPI NO. 01-1319-RTJ) ATTY. CARLOS L. VALDEZ, JR., COMPLAINANT, VS. JUDGE MONICO G. GABALES, ACTING PRESIDING JUDGE, RTC, BRANCHES 36 AND 37, GENERAL SANTOS CITY, RESPONDENT . September 20, 2005
81
G.R. NO. 153034 DEVELOPMENT BANK OF THE PHILIPPINES, PETITIONER, VS. HONORABLE COURT OF APPEALS AND ROSALINDA CANADALLA-GO, REPRESENTED BY HER ATTORNEY-IN-FACT BENITO A. CANADALLA, RESPONDENTS. September 20, 2005
82
G.R. NO. 165889 SACOBIA HILLS DEVELOPMENT CORPORATION AND JAIME C. KOA, PETITIONERS, VS. ALLAN U. TY, RESPONDENT. September 20, 2005
83
G.R. NO. 165306 MANLY SPORTWEAR MANUFACTURING, INC., PETITIONER, VS. DADODETTE ENTERPRISES AND/OR HERMES SPORTS CENTER, RESPONDENTS. September 20, 2005
84
G.R. NO. 164481 CONRADO C. DOLDOL, PETITIONER, VS. PEOPLE OF THE PHILIPPINES AND THE HONORABLE COURT OF APPEALS, RESPONDENTS. September 20, 2005
85
A.C. NO. 5050 FELISA M. ANGELES, CELERINA M. ANGELES, AURELIA A. SEE, MAXIMO M. ANGELES, LUISA A. CASTRO AND LORETO M. ANGELES, COMPLAINANTS, VS. ATTY. ROBERTO L. FIGUEROA, RESPONDENT. September 20, 2005
86
ADM. MATTER NO. 04-6-141-MTC RE: REQUEST FOR THE EXPEDITIOUS OF CASE NOS. 4666 TO 4669. September 20, 2005
87
A.M. No. P-99-1342 (FORMERLY OCA IPI NO. 97-344-P) CONCERNED TAXPAYER, COMPLAINANT, VS. NORBERTO V. DOBLADA, JR.,SHERIFF, REGIONAL TRIAL COURT, BRANCH 155, PASIG CITY, RESPONDENT. September 20, 2005
88
A.M. No. MTJ-05-1609 [OCA-IPI No. 03-1490-MTJ] TRINIDAD O. LACHICA, COMPLAINANT, VS. JUDGE ROSABELLA M. TORMIS, MUNICIPAL TRIAL COURT IN CITIES, BRANCH 4, CEBU CITY, RESPONDENT. September 20, 2005
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G.R. No. 157845 PHILIPPINE NATIONAL BANK, PETITIONER, VS. NORMAN Y. PIKE, RESPONDENT. September 20, 2005
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G.R. No. 158566 JOSEPHINE OROLA, MYRNA OROLA, ANGELINE OROLA, MANUEL OROLA, ANTONIO OROLA AND ALTHEA OROLA, PETITIONERS, VS. THE RURAL BANK OF PONTEVEDRA (CAPIZ), INC., EMILIO Q. OROLA, THE REGISTER OF DEEDS OF CAPIZ AND THE EX-OFFICIO PROVINCIAL SHERIFF OF CAPIZ, RESPONDENTS. September 20, 2005
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G.R. NO. 152627 SPOUSES AMANCIO AND LUISA SARMIENTO AND PEDRO OGSINER, PETITIONERS, VS. THE HON. COURT OF APPEALS (SPECIAL FORMER FIFTH DIVISION), RODEANNA REALTY CORPORATION, THE HEIRS OF CARLOS MORAN SISON, PROVINCIAL SHERIFF OF PASIG, M.M., MUNICIPAL (CITY) TREASURER OF MARIKINA, JOSE F. PUZON, THE HON. EFICIO ACOSTA, REGIONAL TRIAL COURT OF PASIG CITY, BRANCH 155 AND REGISTER OF DEEDS OF MARIKINA (CITY), RIZAL, RESPONDENTS. September 16, 2005
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G.R. NO. 126858 JOSE U. ONG AND NELLY M. ONG, PETITIONERS, VS. SANDIGANBAYAN (THIRD DIVISION) AND OFFICE OF THE OMBUDSMAN, RESPONDENTS. September 16, 2005
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G.R. NO. 130982 SPOUSES DOMINGO AND LOURDES PAGUYO, PETITIONERS, VS. PIERRE ASTORGA AND ST. ANDREW REALTY, INC.,RESPONDENTS. September 16, 2005
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G.R. NO. 133803 BIENVENIDO M. CASIÑO, JR., PETITIONER, VS. THE COURT OF APPEALS AND OCTAGON REALTY DEVELOPMENT CORPORATION, RESPONDENTS. September 16, 2005
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G.R. NO. 138500 ANDY QUELNAN, PETITIONER, VS. VHF PHILIPPINES, RESPONDENT. September 16, 2005
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G.R. NO. 140923 MANUEL M. MENDOZA AND EDGARDO A. YOTOKO, PETITIONERS, VS. BANCO REAL DEVELOPMENT BANK (NOW LBC DEVELOPMENT BANK), RESPONDENT. September 16, 2005
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G.R. NO. 163410 CONCEPCION R. ANCHETA, PETITIONER, VS. METROPOLITAN BANK & TRUST COMPANY, INC. AND COURT OF APPEALS, RESPONDENTS. September 16, 2005
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G.R. NO. 144101 ANTONIO P. TAMBUNTING, JR. AND COMMERCIAL HOUSE OF FINANCE, INC., PETITIONERS, VS. SPOUSES EMILIO SUMABAT AND ESPERANZA BAELLO, RESPONDENTS. September 16, 2005
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G.R. NO. 155098 CAPITOL MEDICAL CENTER, INC. AND DR. THELMA NAVARETTE-CLEMENTE, PETITIONERS, VS. DR. CESAR E. MERIS, RESPONDENT. September 16, 2005
100
G.R. NO. 156379 EMMA CORDOVA, GINALY ARNUZA, LERMA PLAZON, JOANN GAMIL, TERESITA TORION AND NENE JANIOLA, PETITIONERS, VS. KEYSA'S BOUTIQUE AND/OR SPS. CRIS AND ELEANOR ALBARAN, RESPONDENTS. September 16, 2005
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G.R. NO. 165005 SPOUSES ROBERTO AND NATIVIDAD VALDERAMA,[1] PETITIONERS, VS. SALVACION V. MACALDE, FOR HERSELF AND HER BROTHERS AND SISTERS, SUBSTITUTED BY FLORDELIZA V. MACALDE, RESPONDENTS. September 16, 2005
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AM-P-05-2074 (FORMERLY OCA I.P.I NO. 04-1911-P) PABLO ANTIMARO, DINDA ANTIMARO, ANITA ODLIME, VIRGENCITA DESIATA, ESTER NADERA, JUDITH GERMAN, LITO ANTIMARO AND QUIRILICO ANTIMARO, COMPLAINANTS, VS. ROSLYN P. AMORES, COURT STENOGRAPHER, REGIONAL TRIAL COURT, BRANCH 3, BUTUAN CITY, RESPONDENT. September 16, 2005
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G.R. NO. 167499 MILES ANDREW MARI ROCES, PETITIONER, VS. HOUSE OF REPRESENTATIVES ELECTORAL TRIBUNAL AND MARIA ZENAIDA B. ANG PING, RESPONDENTS. September 15, 2005
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G.R. No. 168168 PEOPLE OF THE PHILIPPINES, APPELLEE, VS. EDGARDO DIMAANO, APPELLANT. September 14, 2005
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G.R. NO. 141524 DOMINGO NEYPES, LUZ FAUSTINO, ROGELIO FAUSTINO, LOLITO VICTORIANO, JACOB OBANIA AND DOMINGO CABACUNGAN, PETITIONERS, VS. HON. COURT OF APPEALS, HEIRS OF BERNARDO DEL MUNDO, NAMELY: FE, CORAZON, JOSEFA, SALVADOR AND CARMEN, ALL SURNAMED DEL MUNDO, LAND BANK OF THE PHILIPPINES AND HON. ANTONIO N. ROSALES, PRESIDING JUDGE, BRANCH 43, REGIONAL TRIAL COURT, ROXAS, ORIENTAL MINDORO, RESPONDENTS. September 14, 2005
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A.M. NO. 05-8-213-METC RE: HABITUAL TARDINESS OF MS. DIVINA A. KIAMKO, COURT STENOGRAPHER II, METROPOLITAN TRIAL COURT OF MANILA, BRANCH 12. September 14, 2005
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A.M. NO. RTJ-03-1780 (FORMERLY OCA IPI NO. 03-1709-RTJ) AMADO L. DE LEON, COMPLAINANT, VS. JUDGE PATROCINIO R. CORPUZ, REGIONAL TRIAL COURT, BRANCH 44, SAN FERNANDO CITY, PAMPANGA, RESPONDENT. September 14, 2005
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G.R. NO. 141007 ADORACION REYES BAUTISTA, LIBRADA REYES VDA. DE PONCIANO, ESTELA REYES QUIAMBAO, MARCELO REYES, JR., JOSE SINO, LEONILA SINO AND DOMINADOR SINO, PETITIONERS, VS. CELIA REYES POBLETE, MELENCIO REYES POBLETE, ELVIRA REYES POBLETE, JULIA REYES POBLETE, AND REMEDIOS POBLETE TORIO, RESPONDENTS. September 13, 2005
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G.R. NO. 142619 MUNICIPALITY OF TAGUIG, HON. MAYOR RICARDO PAPA, JR. AND ROBERT O. SANTOS, PETITIONERS, VS. THE HON. COURT OF APPEALS, HON. JUDGE RODOLFO BONIFACIO AND BARANGAY HAGONOY, TAGUIG, M.M., RESPONDENTS. September 13, 2005
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G.R. NO. 143195 ANDREA CAMPOSAGRADO,VIRGINIA CAMPOSAGRADO,ESTER CAMPOSAGRADO,REPRESENTED BY HER ATTORNEY-IN-FACT, FE C. MAGSAMBOL, AND GUILLERMA CAMPOSAGRADO, REPRESENTED BY HER ATTORNEY-IN-FACT, RENATO S. CAMPOSAGRADO,PETITIONERS VS. PABLO S. CAMPOSAGRADO AND THE HON. COURT OF APPEALS, RESPONDENTS. September 13, 2005
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G.R. NO. 154363 JOEL P. LIBUIT, PETITIONER, VS. PEOPLE OF THE PHILIPPINES, RESPONDENT. September 13, 2005
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G.R. NO. 161223 VIRGILIO A. CADUNGOG, PETITIONER, VS. JOCELYN O. YAP, RESPONDENT. September 12, 2005
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A.M. NO. P-05-2066 (FORMERLY OCA IPI NO. 04-1988-P) QUEDAN AND RURAL CREDIT GUARANTEE CORPORATION, REPRESENTED BY ALEXANDER S. ORETA, COMPLAINANT, VS. DOMINADOR B. CAUBALEJO, COURT STENOGRAPHER II, MUNICIPAL TRIAL COURT IN CITIES, TACLOBAN CITY, BRANCH 1, RESPONDENT. September 12, 2005
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G.R. No. 159212 NAVOTAS INDUSTRIAL CORPORATION, REPRESENTED HEREIN BY ITS ACTING PRESIDENT DANIEL L. BAUTISTA, PETITIONER, VS. GERMAN D. CRUZ, MARCELO D. CRUZ, ROSALINA CRUZ-LAIZ, MARIANO A. CRUZ, JR., THE HEIRS OF ROGELIO D. CRUZ, NAMELY, SYLVIA, ROSYL, ROGELIO, JR., SERGIO AND ESTRELLA, ALL SURNAMED CRUZ, THE HEIRS OF SERAFIN D. CRUZ, NAMELY, ADELAIDA, MERCEDITAS AND GABRIEL, ALL SURNAMED CRUZ, MARIA CRISTINA CRUZ-YCASIANO, MONICA CRUZ-DADIVAS AND CARMEN VDA. DE CRUZ, RESPONDENTS. September 12, 2005
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G.R. NO. 146035 ESPERANZA VDA. DE LOPEZ AND MODESTA VDA. DE ASUNCION, PETITIONERS, VS. HON. COURT OF APPEALS AND REYNALD M. ROMERO, RESPONDENTS. September 09, 2005
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G.R. NO. 132768 JAIME B. BIANA, PETITIONER, VS. GEORGE GIMENEZ, RESPONDENT. September 09, 2005
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G.R. NO. 139464 REPUBLIC OF THE PHILIPPINES, REPRESENTED BY THE DIRECTOR OF LANDS, PETITIONER, VS. SPS. FELIX BAES AND RAFAELA BAES AND THE REGISTER OF DEEDS OF PASAY CITY, RESPONDENTS. September 09, 2005
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G.R. NO. 143788 DANFOSS, INC., PETITIONER, VS. CONTINENTAL CEMENT CORPORATION, RESPONDENT. September 09, 2005
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A.M. NO. P-05-1933 JACLYN CHUA, COMPLAINANT, VS. REY F. PAAS, CLERK III, METROPOLITAN TRIAL COURT, OFFICE OF THE CLERK OF COURT, PASAY CITY, RESPONDENT. September 09, 2005
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A.M. No. P-05-1976(Formerly OCA IPI No. 04-1835-P) ERLINDA BERGONIA, COMPLAINANT, VS. ROMEO S. GATCHECO, JR., SHERIFF III, MUNICIPAL TRIAL COURT IN CITIES, SANTIAGO CITY, BRANCH 1, RESPONDENT. September 09, 2005
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A.M. No. CA-05-20-P (Formerly OCA IPI No. 05-81-CA-P) ASSOCIATE JUSTICE DELILAH VIDALLON-MAGTOLIS, COURT OF APPEALS, COMPLAINANT, VS. CIELITO M. SALUD, CLERK IV, COURT OF APPEALS, RESPONDENT. September 09, 2005
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G.R. NO. 154684 FRANCEL REALTY CORPORATION, PETITIONER,VS. RICARDO T. SYCIP, RESPONDENT. September 08, 2005
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G.R. NO. 138248 BARANGAY PIAPI, HEREIN REPRESENTED BY ITS CHAIRMAN ANDRES L. LUGNASIN AND LIBERATO LARGO, RITA LARGO, SABAS MONTECALBO, SR., CARLOS ZAMORA, DONATA SESICAN, DIZAR CASTILLO, ALEJANDOR GICALE, SALVACION SALE, PABLO MORASTIL, JOSE JAVELOSA, ISIDRA BERNAL, FELIX EGHOT, CORAZON EGHOT, ROSALINA REMONDE, ROA EGHOT, CEFERINA LAGROSA, MARIO ARANEZ, ALBERTO CAMARILLO, BOBBY DULAOTO, NOEL ZAMORA, MARTINO MORALLAS, DANILO FAILAGA, MARITA BRAGAT, NATIVIDAD LAGRAMON, RAQUEL GEROZAGA, SHIRLY CESAR, PIO ZAMORA, ANDRES LUGNASIN, ELPIDIO SESICAN, CRESENTA BORJA, CARLITO TANEZA, JR., MARCIAL RELLON, JEANILITO SUMALINOG, ALBERTO ZAMORA, AND LUISITO LAGROSA, PETITIONERS, VS. IGNACIO TALIP REPRESENTING THE HEIRS OF JUAN JAYAG, RESPONDENT. September 07, 2005
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G.R. NO. 142022 MINDANAO SAVINGS AND LOAN ASSOCIATION, INC., PETITIONER, VS. VICENTA VDA. DE FLORES, AND HEIRS OF FLORENCIO FLORES, SR., NAMELY, EDNA FLORES EISEIDEL, BELINDA FLORES, FLORENCIO T. FLORES, JR., ROBERTO T. FLORES, SYLVIA FLORES SICAT AND LORNA FLORES FERNANDEZ, RESPONDENTS. September 07, 2005
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G.R. NO. 160396 PHILIPPINE PORTS AUTHORITY (PPA) EMPLOYEES HIRED AFTER JULY 1, 1989, PETITIONERS, VS. COMMISSION ON AUDIT (COA); ARTHUR H. HINAL, IN HIS CAPACITY AS THE PHILIPPINE PORTS AUTHORITY CORPORATE AUDITOR; RAQUEL R. HABITAN, IN HER CAPACITY AS DIRECTOR OF CORPORATE AUDIT OFFICE II, COA; AND SANTOS M. ALQUIZALAS, IN HIS CAPACITY AS GENERAL COUNSEL, COA, RESPONDENTS. September 06, 2005
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G.R. NO. 153798 BELEN SAGAD ANGELES, PETITIONER, VS. ALELI "CORAZON" ANGELES MAGLAYA, RESPONDENT. September 02, 2005
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G.R. NO. 136814 SPOUSES CARLOS GOCOTANO AND VISITACION GOCOTANO AND CLODUALDO GOCOTANO, PETITIONERS, VS. SPOUSES MARCELO GOCOTANO AND MARGARITA GOCOTANO, RESPONDENTS. September 02, 2005
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G.R. NO. 139803 COMMISSIONER OF INTERNAL REVENUE, PETITIONER, VS. LA SUERTE CIGAR AND CIGARETTE FACTORY, INC.,RESPONDENT. September 02, 2005
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G.R. NO. 138380 DEMETRIA GARCIA, PETITIONER, VS. TEOFILO D. ZOSA, JR., RESPONDENT. September 02, 2005
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G.R. No. 141525 CARLOS SANCHEZ, PETITIONER, VS. MEDICARD PHILIPPINES, INC., DR. NICANOR MONTOYA AND CARLOS EJERCITO,RESPONDENTS. September 02, 2005
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G.R. NO. 155343 BENGUET CORPORATION, PETITIONER, VS. CORDILLERA CARABALLO MISSION, INC., HEREIN REPRESENTED BY ITS CHAIRMAN, GREG BERNABE, JR., TEOFILO "BOY" DICANG AND GREG BERNABE, JR. RESPONDENTS. September 02, 2005
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G.R. NO. 153180 MANILA ELECTRIC COMPANY (MERALCO), PETITIONER, VS. NATIONAL LABOR RELATIONS COMMISSION AND MANUEL H. DELOS[1] SANTOS, RESPONDENTS. September 02, 2005
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G.R. NO. 161400 ZENAIDA ORTEGA, REPRESENTED BY HER ATTORNEY-IN FACT OCTAVIO ALVAREZ AND/OR ZEMVE ORTEGA ALVAREZ, PETITIONERS, VS. THE QUEZON CITY GOVERNMENT, THE NATIONAL HOUSING AUTHORITY & THE NATIONAL HOME MORTGAGE CORP., RESPONDENTS. September 02, 2005
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G.R. No. 168056 ABAKADA GURO PARTY LIST (FORMERLY AASJAS) OFFICERS SAMSON S. ALCANTARA AND ED VINCENT S. ALBANO, PETITIONERS, VS. THE HONORABLE EXECUTIVE SECRETARY EDUARDO ERMITA; HONORABLE SECRETARY OF THE DEPARTMENT OF FINANCE CESAR PURISIMA; AND HONORABLE COMMISSIONER OF INTERNAL REVENUE GUILLERMO PARAYNO, JR., RESPONDENTS. [G.R. No. 168207] AQUILINO Q. PIMENTEL, JR., LUISA P. EJERCITO-ESTRADA, JINGGOY E. ESTRADA, PANFILO M. LACSON, ALFREDO S. LIM, JAMBY A.S. MADRIGAL, AND SERGIO R. OSMEÑA III, PETITIONERS, VS. EXECUTIVE SECRETARY EDUARDO R. ERMITA, CESAR V. PURISIMA, SECRETARY OF FINANCE, GUILLERMO L. PARAYNO, JR., COMMISSIONER OF THE BUREAU OF INTERNAL REVENUE, RESPONDENTS. [G.R. No. 168461] ASSOCIATION OF PILIPINAS SHELL DEALERS, INC. REPRESENTED BY ITS PRESIDENT, ROSARIO ANTONIO; PETRON DEALERS’ ASSOCIATION REPRESENTED BY ITS PRESIDENT, RUTH E. BARBIBI; ASSOCIATION OF CALTEX DEALERS’ OF THE PHILIPPINES REPRESENTED BY ITS PRESIDENT, MERCEDITAS A. GARCIA; ROSARIO ANTONIO DOING BUSINESS UNDER THE NAME AND STYLE OF “ANB NORTH SHELL SERVICE STATION”; LOURDES MARTINEZ DOING BUSINESS UNDER THE NAME AND STYLE OF “SHELL GATE – N. DOMINGO”; BETHZAIDA TAN DOING BUSINESS UNDER THE NAME AND STYLE OF “ADVANCE SHELL STATION”; REYNALDO P. MONTOYA DOING BUSINESS UNDER THE NAME AND STYLE OF “NEW LAMUAN SHELL SERVICE STATION”; EFREN SOTTO DOING BUSINESS UNDER THE NAME AND STYLE OF “RED FIELD SHELL SERVICE STATION”; DONICA CORPORATION REPRESENTED BY ITS PRESIDENT, DESI TOMACRUZ; RUTH E. MARBIBI DOING BUSINESS UNDER THE NAME AND STYLE OF “R&R PETRON STATION”; PETER M. UNGSON DOING BUSINESS UNDER THE NAME AND STYLE OF “CLASSIC STAR GASOLINE SERVICE STATION”; MARIAN SHEILA A. LEE DOING BUSINESS UNDER THE NAME AND STYLE OF “NTE GASOLINE & SERVICE STATION”; JULIAN CESAR P. POSADAS DOING BUSINESS UNDER THE NAME AND STYLE OF “STARCARGA ENTERPRISES”; ADORACION MAÑEBO DOING BUSINESS UNDER THE NAME AND STYLE OF “CMA MOTORISTS CENTER”; SUSAN M. ENTRATA DOING BUSINESS UNDER THE NAME AND STYLE OF “LEONA’S GASOLINE STATION AND SERVICE CENTER”; CARMELITA BALDONADO DOING BUSINESS UNDER THE NAME AND STYLE OF “FIRST CHOICE SERVICE CENTER”; MERCEDITAS A. GARCIA DOING BUSINESS UNDER THE NAME AND STYLE OF “LORPED SERVICE CENTER”; RHEAMAR A. RAMOS DOING BUSINESS UNDER THE NAME AND STYLE OF “RJRAM PTT GAS STATION”; MA. ISABEL VIOLAGO DOING BUSINESS UNDER THE NAME AND STYLE OF “VIOLAGO-PTT SERVICE CENTER”; MOTORISTS’ HEART CORPORATION REPRESENTED BY ITS VICE-PRESIDENT FOR OPERATIONS, JOSELITO F. FLORDELIZA; MOTORISTS’ HARVARD CORPORATION REPRESENTED BY ITS VICE-PRESIDENT FOR OPERATIONS, JOSELITO F. FLORDELIZA; MOTORISTS’ HERITAGE CORPORATION REPRESENTED BY ITS VICE-PRESIDENT FOR OPERATIONS, JOSELITO F. FLORDELIZA; PHILIPPINE STANDARD OIL CORPORATION REPRESENTED BY ITS VICE-PRESIDENT FOR OPERATIONS, JOSELITO F. FLORDELIZA; ROMEO MANUEL DOING BUSINESS UNDER THE NAME AND STYLE OF “ROMMAN GASOLINE STATION”; ANTHONY ALBERT CRUZ III DOING BUSINESS UNDER THE NAME AND STYLE OF “TRUE SERVICE STATION”, PETITIONERS, VS. CESAR V. PURISIMA, IN HIS CAPACITY AS SECRETARY OF THE DEPARTMENT OF FINANCE AND GUILLERMO L. PARAYNO, JR., IN HIS CAPACITY AS COMMISSIONER OF INTERNAL REVENUE, RESPONDENTS. [G.R. No. 168463] FRANCIS JOSEPH G. ESCUDERO, VINCENT CRISOLOGO, EMMANUEL JOEL J. VILLANUEVA, RODOLFO G. PLAZA, DARLENE ANTONINO-CUSTODIO, OSCAR G. MALAPITAN, BENJAMIN C. AGARAO, JR. JUAN EDGARDO M. ANGARA, JUSTIN MARC SB. CHIPECO, FLORENCIO G. NOEL, MUJIV S. HATAMAN, RENATO B. MAGTUBO, JOSEPH A. SANTIAGO, TEOFISTO DL. GUINGONA III, RUY ELIAS C. LOPEZ, RODOLFO Q. AGBAYANI AND TEODORO A. CASIÑO, PETITIONERS, VS. CESAR V. PURISIMA, IN HIS CAPACITY AS SECRETARY OF FINANCE, GUILLERMO L. PARAYNO, JR., IN HIS CAPACITY AS COMMISSIONER OF INTERNAL REVENUE, AND EDUARDO R. ERMITA, IN HIS CAPACITY AS EXECUTIVE SECRETARY, RESPONDENTS. [G.R. No. 168730] BATAAN GOVERNOR ENRIQUE T. GARCIA, JR. PETITIONER, VS. HON. EDUARDO R. ERMITA, IN HIS CAPACITY AS THE EXECUTIVE SECRETARY; HON. MARGARITO TEVES, IN HIS CAPACITY AS SECRETARY OF FINANCE; HON. JOSE MARIO BUNAG, IN HIS CAPACITY AS THE OIC COMMISSIONER OF THE BUREAU OF INTERNAL REVENUE; AND HON. ALEXANDER AREVALO, IN HIS CAPACITY AS THE OIC COMMISSIONER OF THE BUREAU OF CUSTOMS, RESPONDENTS. September 01, 2005
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