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Showing posts with the label Farolan vs. Court of Tax Appeals

Abdula vs. Guiani

Abdula vs. Guiani G.R. No.: 118821, February 18, 2000, 326 SCRA 1 FACTS: The case involves a petition for certiorari and prohibition to set aside the warrant of arrest issued by Judge Japal M. Guiani of Branch 14 of the Regional Trial Court of Cotabato City. The petitioners, Mayor Bai Unggie D. Abdula and Odin Abdula, were charged with murder in Criminal Case No. 2376. The murder complaint alleged that the petitioners paid six other individuals for the death of a certain Abdul Dimalen, the former COMELEC Registrar of Kabuntalan, Maguindanao. Initially, the Provincial Prosecutor of Maguindanao dismissed the murder charges against the petitioners and five other respondents due to lack of prima facie evidence. However, a separate information for murder was filed against one of the respondents, Kasan Mama. Subsequently, the case was ordered to be returned to the Provincial Prosecutor for further investigation. After additional evidence was presented, the Provincial Prosecutor foun...
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Farolan vs. Court of Tax Appeals

Farolan vs. Court of Tax Appeals GR No. 42204, January 21 1993, 217 SCRA 298 FACTS: On January 30, 1972, the vessel S/S "Pacific Hawk" arrived at the Port of Manila carrying, among others, 80 bales of screen net consigned to Bagong Buhay Trading (Bagong Buhay). Said importation was declared through a customs broker which was classified under Tariff Heading No. 39.06-B of the Tariff and Customs Code at 35% ad valorem. Since the customs examiner found the subject shipment reflective of the declaration, Bagong Buhay paid the duties and taxes due which was paid through the Bank of Asia. Thereafter, the customs appraiser made a return of duty. Read: Republic vs. Villasor Acting on the strength of an information that the shipment consisted of "mosquito net" made of nylon, the Office of the Collector of Customs ordered a re-examination of the shipment which revealed that the shipment consisted of 80 bales of screen net, each bale containing 20 rolls or a tot...
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LAWYERS LEAGUE FOR A BETTER PHILIPPINES vs. PRES. AQUINO

LAWYERS LEAGUE FOR A BETTER PHILIPPINES vs. PRES. AQUINO G.R. NO. 73748, May 22, 1986 FACTS: President Corazon Aquino issued Proclamation No. 1 on February 25, 1986 announcing that she and Vice President Laurel were taking power. On March 25, 1986, proclamation No.3 was issued providing the basis of the Aquino government assumption of power by stating that the "new government was installed through a direct exercise of the power of the Filipino people assisted by units of the New Armed Forces of the Philippines." Petitioners alleged that the Aquino government is illegal because it was not established pursuant to the 1973 Constitution. ISSUE: Whether or not the government of Corazon Aquino is legitimate. HELD: Yes. The legitimacy of the Aquino government is not a justiciable matter but belongs to the realm of politics  where only the people are the judge. The Supreme Court further held that: The people have accepted the Aquino government which is in eff...
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DRILON VS. LIM

GR No. 112497, August 4 1994 FACTS: Pursuant to Section 187 of the Local Government Code or the Procedure For Approval And Effectivity Of Tax Ordinances And Revenue Measures; Mandatory Public Hearings, Secretary of Justice had, on appeal to him of four oil companies and a taxpayer, declared Ordinance No. 7794, otherwise known as the Manila Revenue Code, null and void for non-compliance with the prescribed procedure in the enactment of tax ordinances and for containing certain provisions contrary to law and public policy. In a petition, the Regional Trial Court of Manila revoked the Secretary's resolution and sustained the ordinance, holding inter alia that the procedural requirements had been observed. Instead, it declared Section 187 of the Local Government Code as unconstitutional because of its vesture in the Secretary of Justice of the power of control over local governments in violation of the policy of local autonomy mandated in the Constitution and of the specific...
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Ople vs. Torres [Rights of Privacy]

Ople vs. Torres [Rights of Privacy] GR No. 127685. July 23, 1998 FACTS: This is a petition raised by Senator Blas Ople to invalidate the Administrative Order No. 308 or the Adoption of a National Computerized Identification Reference System issued by President Fidel V. Ramos.  The petitioner contends that the implementation of the said A.O. will violate the rights of the citizens of privacy as guaranteed by the Constitution.  Ople vs. Torres [Rights of Privacy] ISSUE: Whether or not A.O. No. 308 violates the right of privacy.  Ople vs. Torres [Rights of Privacy] Read:  Gaanan vs. Intermediate Appellate Court (IAC) HELD: Yes. The right to privacy as such is accorded recognition independently of its identification with liberty; in itself, it is fully deserving of constitutional protection. The right of privacy is guaranteed in several provisions of the Constitution: "Sections 3 (1), 1, 2, 6, 8 and 17 of the Bill of Rights Sec. 3. The priva...
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