Documenti di Didattica
Documenti di Professioni
Documenti di Cultura
SUPREMECOURTREPORTSANNOTATEDVOLUME742
525
1/92
1/24/2017
SUPREMECOURTREPORTSANNOTATEDVOLUME742
526
http://www.central.com.ph/sfsreader/session/00000159cec103ea23888363003600fb002c009e/t/?o=False
2/92
1/24/2017
SUPREMECOURTREPORTSANNOTATEDVOLUME742
527
3/92
1/24/2017
SUPREMECOURTREPORTSANNOTATEDVOLUME742
528
4/92
1/24/2017
SUPREMECOURTREPORTSANNOTATEDVOLUME742
529
5/92
1/24/2017
SUPREMECOURTREPORTSANNOTATEDVOLUME742
which has no jurisdiction over the action, the court shall motu
proprio dismiss the case.
Same Same Venue A partys objections to venue must be
brought at the earliest opportunity either in a motion to dismiss or
in the answer otherwise the objection shall be deemed waived.
Venue is the place of trial or geographical location in which an
action or proceeding should be brought. In civil cases, venue is a
matter of procedural law. A partys objections to venue must be
brought at the earliest opportunity either in a motion to dismiss
or in the answer otherwise the objection shall be deemed waived.
When the venue of a civil action is improperly laid, the court
cannot motu proprio dismiss the case.
Same Same Same The venue of an action depends on
whether the action is a real or personal action.The venue of an
action depends on whether the action is a real or personal action.
Should the action affect title to or possession of real property, or
interest therein, it is a real action. The action should be filed in
the proper court which has jurisdiction over the area wherein the
real property involved, or a portion thereof, is situated. If the
action is a personal action, the action shall be filed with the
proper court where the plaintiff or any of the principal plaintiffs
resides, or where the defendant or any of the principal defendants
resides, or in the case of a nonresident defendant where he may
be found, at the election of the plaintiff.
Same Same Judgments Judgment on the Merits Words and
Phrases A judgment on the merits is one which determines the
rights and liabilities of the parties based on the disclosed facts,
irrespective of the formal, technical or dilatory objections.
Appeal is the remedy to obtain a reversal or modification of a
judgment on the merits. A judgment on the merits is one which
determines the rights and liabilities of the parties based on the
disclosed facts,
530
530
6/92
1/24/2017
SUPREMECOURTREPORTSANNOTATEDVOLUME742
531
7/92
1/24/2017
SUPREMECOURTREPORTSANNOTATEDVOLUME742
532
8/92
1/24/2017
SUPREMECOURTREPORTSANNOTATEDVOLUME742
533
9/92
1/24/2017
SUPREMECOURTREPORTSANNOTATEDVOLUME742
534
10/92
1/24/2017
SUPREMECOURTREPORTSANNOTATEDVOLUME742
535
11/92
1/24/2017
SUPREMECOURTREPORTSANNOTATEDVOLUME742
536
12/92
1/24/2017
SUPREMECOURTREPORTSANNOTATEDVOLUME742
537
13/92
1/24/2017
SUPREMECOURTREPORTSANNOTATEDVOLUME742
538
14/92
1/24/2017
SUPREMECOURTREPORTSANNOTATEDVOLUME742
539
LEONEN, J.:
15/92
1/24/2017
SUPREMECOURTREPORTSANNOTATEDVOLUME742
540
16/92
1/24/2017
SUPREMECOURTREPORTSANNOTATEDVOLUME742
541
541
17/92
1/24/2017
SUPREMECOURTREPORTSANNOTATEDVOLUME742
542
542
543
18/92
1/24/2017
SUPREMECOURTREPORTSANNOTATEDVOLUME742
544
19/92
1/24/2017
SUPREMECOURTREPORTSANNOTATEDVOLUME742
545
20/92
1/24/2017
SUPREMECOURTREPORTSANNOTATEDVOLUME742
546
21/92
1/24/2017
SUPREMECOURTREPORTSANNOTATEDVOLUME742
547
22/92
1/24/2017
SUPREMECOURTREPORTSANNOTATEDVOLUME742
548
23/92
1/24/2017
SUPREMECOURTREPORTSANNOTATEDVOLUME742
_______________
49 Id., at pp. 124128.
50 Id., at pp. 129135.
51 Id., at pp. 136138.
52 Id., at pp. 138139.
53 Id., at pp. 141145.
54 Id., at pp. 145149.
55 CA Rollo (C.A.G.R. S.P. No. 100984), p. 100.
549
549
24/92
1/24/2017
SUPREMECOURTREPORTSANNOTATEDVOLUME742
59 Id., at p. 103.
60 Id., at pp. 104106.
61 Id., at p. 107.
550
25/92
1/24/2017
SUPREMECOURTREPORTSANNOTATEDVOLUME742
551
551
552
http://www.central.com.ph/sfsreader/session/00000159cec103ea23888363003600fb002c009e/t/?o=False
26/92
1/24/2017
SUPREMECOURTREPORTSANNOTATEDVOLUME742
553
to admit
27/92
1/24/2017
SUPREMECOURTREPORTSANNOTATEDVOLUME742
554
28/92
1/24/2017
SUPREMECOURTREPORTSANNOTATEDVOLUME742
555
29/92
1/24/2017
SUPREMECOURTREPORTSANNOTATEDVOLUME742
556
I.
30/92
1/24/2017
SUPREMECOURTREPORTSANNOTATEDVOLUME742
of law
557
http://www.central.com.ph/sfsreader/session/00000159cec103ea23888363003600fb002c009e/t/?o=False
31/92
1/24/2017
SUPREMECOURTREPORTSANNOTATEDVOLUME742
558
http://www.central.com.ph/sfsreader/session/00000159cec103ea23888363003600fb002c009e/t/?o=False
32/92
1/24/2017
SUPREMECOURTREPORTSANNOTATEDVOLUME742
111 G.R. No. 193706, March 12, 2013, 693 SCRA 201 [Per CJ. Sereno,
En Banc].
112 Id., at p. 207, citing Ybaez v. Court of Appeals, 323 Phil. 643 253
SCRA 540 (1996) [Per J. Francisco, Third Division].
113 Id., at pp. 207208.
114 Municipality of Pateros v. Court of Appeals, 607 Phil. 104, 114 589
SCRA 130, 139 (2009) [Per J. Nachura, Third Division] Sevilleno v.
Carilo, 559 Phil. 789, 792 533 SCRA 385, 387 (2007) [Per J. Sandoval
Gutierrez, First Division].
559
559
33/92
1/24/2017
SUPREMECOURTREPORTSANNOTATEDVOLUME742
119 Id.
560
560
II.
561
34/92
1/24/2017
SUPREMECOURTREPORTSANNOTATEDVOLUME742
562
35/92
1/24/2017
SUPREMECOURTREPORTSANNOTATEDVOLUME742
563
http://www.central.com.ph/sfsreader/session/00000159cec103ea23888363003600fb002c009e/t/?o=False
36/92
1/24/2017
SUPREMECOURTREPORTSANNOTATEDVOLUME742
564
http://www.central.com.ph/sfsreader/session/00000159cec103ea23888363003600fb002c009e/t/?o=False
37/92
1/24/2017
SUPREMECOURTREPORTSANNOTATEDVOLUME742
565
38/92
1/24/2017
SUPREMECOURTREPORTSANNOTATEDVOLUME742
566
39/92
1/24/2017
SUPREMECOURTREPORTSANNOTATEDVOLUME742
567
http://www.central.com.ph/sfsreader/session/00000159cec103ea23888363003600fb002c009e/t/?o=False
40/92
1/24/2017
SUPREMECOURTREPORTSANNOTATEDVOLUME742
568
41/92
1/24/2017
SUPREMECOURTREPORTSANNOTATEDVOLUME742
156 Id.
157 616 Phil. 177 600 SCRA 189 (2009) [Per J. ChicoNazario, Third
Division].
158 Id., at pp. 188189 pp. 201202.
569
569
42/92
1/24/2017
SUPREMECOURTREPORTSANNOTATEDVOLUME742
570
571
http://www.central.com.ph/sfsreader/session/00000159cec103ea23888363003600fb002c009e/t/?o=False
43/92
1/24/2017
SUPREMECOURTREPORTSANNOTATEDVOLUME742
within one hundred twenty (120) days from the date of receipt
of such appeal. The Board, after hearing, shall render its decision
based on substantial evidence or such relevant evidence on record
as a reasonable mind might accept as adequate to support the
conclusion.
(b) In the exercise of its appellate jurisdiction, the Board shall
have the power to summon witnesses, administer oaths, conduct
ocular inspection, take depositions, and issue subpoena and
subpoena duces tecum. The proceedings of the Board shall be
conducted solely for the purpose of ascertaining the facts without
necessarily adhering to technical rules applicable in judicial
proceedings.
(c) The secretary of the Board shall furnish the owner of the
property or the person having legal interest therein and the
provincial or city assessor with a copy of the decision of the Board.
In case the provincial or city assessor concurs in the revision or
the assessment, it shall be his duty to notify the owner of the
property or the person having legal interest therein of such fact
using the form prescribed for the purpose. The owner of the
property or the person having legal interest therein or the assessor
who is not satisfied with the decision of the Board, may, within
thirty (30) days after receipt of the decision of said Board, appeal
to the Central Board of Assessment Appeals, as herein provided.
The decision of the Central Board shall be final and executory.
(Emphasis supplied)
572
44/92
1/24/2017
SUPREMECOURTREPORTSANNOTATEDVOLUME742
573
the City
45/92
1/24/2017
SUPREMECOURTREPORTSANNOTATEDVOLUME742
574
must be
46/92
1/24/2017
SUPREMECOURTREPORTSANNOTATEDVOLUME742
575
http://www.central.com.ph/sfsreader/session/00000159cec103ea23888363003600fb002c009e/t/?o=False
47/92
1/24/2017
SUPREMECOURTREPORTSANNOTATEDVOLUME742
576
III.
http://www.central.com.ph/sfsreader/session/00000159cec103ea23888363003600fb002c009e/t/?o=False
48/92
1/24/2017
SUPREMECOURTREPORTSANNOTATEDVOLUME742
577
49/92
1/24/2017
SUPREMECOURTREPORTSANNOTATEDVOLUME742
578
50/92
1/24/2017
SUPREMECOURTREPORTSANNOTATEDVOLUME742
579
51/92
1/24/2017
SUPREMECOURTREPORTSANNOTATEDVOLUME742
580
http://www.central.com.ph/sfsreader/session/00000159cec103ea23888363003600fb002c009e/t/?o=False
52/92
1/24/2017
SUPREMECOURTREPORTSANNOTATEDVOLUME742
581
582
http://www.central.com.ph/sfsreader/session/00000159cec103ea23888363003600fb002c009e/t/?o=False
53/92
1/24/2017
SUPREMECOURTREPORTSANNOTATEDVOLUME742
583
54/92
1/24/2017
SUPREMECOURTREPORTSANNOTATEDVOLUME742
584
55/92
1/24/2017
SUPREMECOURTREPORTSANNOTATEDVOLUME742
585
56/92
1/24/2017
SUPREMECOURTREPORTSANNOTATEDVOLUME742
586
IV.
57/92
1/24/2017
SUPREMECOURTREPORTSANNOTATEDVOLUME742
587
58/92
1/24/2017
SUPREMECOURTREPORTSANNOTATEDVOLUME742
588
V.
http://www.central.com.ph/sfsreader/session/00000159cec103ea23888363003600fb002c009e/t/?o=False
59/92
1/24/2017
SUPREMECOURTREPORTSANNOTATEDVOLUME742
589
590
60/92
1/24/2017
SUPREMECOURTREPORTSANNOTATEDVOLUME742
591
61/92
1/24/2017
SUPREMECOURTREPORTSANNOTATEDVOLUME742
592
62/92
1/24/2017
SUPREMECOURTREPORTSANNOTATEDVOLUME742
593
63/92
1/24/2017
SUPREMECOURTREPORTSANNOTATEDVOLUME742
243 Id.
244 Government Service Insurance System v. City Treasurer of the City
of Manila, supra note 115 at pp. 976977 p. 341.
594
594
V. (A)
http://www.central.com.ph/sfsreader/session/00000159cec103ea23888363003600fb002c009e/t/?o=False
64/92
1/24/2017
SUPREMECOURTREPORTSANNOTATEDVOLUME742
595
595
596
http://www.central.com.ph/sfsreader/session/00000159cec103ea23888363003600fb002c009e/t/?o=False
65/92
1/24/2017
SUPREMECOURTREPORTSANNOTATEDVOLUME742
597
66/92
1/24/2017
SUPREMECOURTREPORTSANNOTATEDVOLUME742
598
67/92
1/24/2017
SUPREMECOURTREPORTSANNOTATEDVOLUME742
599
68/92
1/24/2017
SUPREMECOURTREPORTSANNOTATEDVOLUME742
600
69/92
1/24/2017
SUPREMECOURTREPORTSANNOTATEDVOLUME742
601
http://www.central.com.ph/sfsreader/session/00000159cec103ea23888363003600fb002c009e/t/?o=False
70/92
1/24/2017
SUPREMECOURTREPORTSANNOTATEDVOLUME742
602
603
http://www.central.com.ph/sfsreader/session/00000159cec103ea23888363003600fb002c009e/t/?o=False
71/92
1/24/2017
SUPREMECOURTREPORTSANNOTATEDVOLUME742
V. (B)
604
604
72/92
1/24/2017
SUPREMECOURTREPORTSANNOTATEDVOLUME742
605
73/92
1/24/2017
SUPREMECOURTREPORTSANNOTATEDVOLUME742
606
http://www.central.com.ph/sfsreader/session/00000159cec103ea23888363003600fb002c009e/t/?o=False
74/92
1/24/2017
SUPREMECOURTREPORTSANNOTATEDVOLUME742
607
608
http://www.central.com.ph/sfsreader/session/00000159cec103ea23888363003600fb002c009e/t/?o=False
75/92
1/24/2017
SUPREMECOURTREPORTSANNOTATEDVOLUME742
609
http://www.central.com.ph/sfsreader/session/00000159cec103ea23888363003600fb002c009e/t/?o=False
76/92
1/24/2017
SUPREMECOURTREPORTSANNOTATEDVOLUME742
610
http://www.central.com.ph/sfsreader/session/00000159cec103ea23888363003600fb002c009e/t/?o=False
77/92
1/24/2017
SUPREMECOURTREPORTSANNOTATEDVOLUME742
611
78/92
1/24/2017
SUPREMECOURTREPORTSANNOTATEDVOLUME742
612
613
http://www.central.com.ph/sfsreader/session/00000159cec103ea23888363003600fb002c009e/t/?o=False
79/92
1/24/2017
SUPREMECOURTREPORTSANNOTATEDVOLUME742
614
80/92
1/24/2017
SUPREMECOURTREPORTSANNOTATEDVOLUME742
owned
by
the
United
States
of
America,
the
615
81/92
1/24/2017
SUPREMECOURTREPORTSANNOTATEDVOLUME742
final evidence as required by law but this exemption does not extend to
buildings and improvements thereon the title to which is not in the
Government.
(f) Machinery, which term shall embrace machines, mechanical
contrivances, instruments, appliances, and apparatus attached to the real
estate, used for industrial agricultural or manufacturing purposes, during
the first five years of the operation of the machinery.
(g) Fruit trees and bamboo plants, except where the land upon which
they grow is planted principally in such growth.
(h) Until December thirtyfirst, nineteen hundred thirtynine, land
not exceeding one hundred hectares used for airports or landing fields
open to all aircraft operations, either free of charge or upon the payment
of a nominal charge, together with such improvements thereon as are
used exclusively for aeronautical purposes, when such airports are
necessary facilities for air commerce. The airports or landing files herein
exempted from taxation shall revert to their original taxation status upon
the certification of the Secretary of Public Works and Communications
that they are no longer necessary or suitable facilities for air commerce.
616
616
82/92
1/24/2017
SUPREMECOURTREPORTSANNOTATEDVOLUME742
617
V. (C)
http://www.central.com.ph/sfsreader/session/00000159cec103ea23888363003600fb002c009e/t/?o=False
83/92
1/24/2017
SUPREMECOURTREPORTSANNOTATEDVOLUME742
_______________
277 Manila International Airport Authority v. Court of Appeals, supra
note 92 at p. 215 p. 620.
618
618
619
84/92
1/24/2017
SUPREMECOURTREPORTSANNOTATEDVOLUME742
the
recommendation
of
the
Secretary
of
620
85/92
1/24/2017
SUPREMECOURTREPORTSANNOTATEDVOLUME742
621
86/92
1/24/2017
SUPREMECOURTREPORTSANNOTATEDVOLUME742
622
87/92
1/24/2017
SUPREMECOURTREPORTSANNOTATEDVOLUME742
623
88/92
1/24/2017
SUPREMECOURTREPORTSANNOTATEDVOLUME742
624
and
buildings
within
an
89/92
1/24/2017
SUPREMECOURTREPORTSANNOTATEDVOLUME742
625
626
90/92
1/24/2017
SUPREMECOURTREPORTSANNOTATEDVOLUME742
627
91/92
1/24/2017
SUPREMECOURTREPORTSANNOTATEDVOLUME742
Copyright2017CentralBookSupply,Inc.Allrightsreserved.
http://www.central.com.ph/sfsreader/session/00000159cec103ea23888363003600fb002c009e/t/?o=False
92/92