Professional Documents
Culture Documents
, M6
Ratio:
There
is
an
apparent
discrepancy in the items listed in the
documents presented in court. The
quantity of materials and the amounts
stated in the delivery receipts do not
tally with those in the invoices
covering them, notwithstanding that,
according to HOOVEN OIC Alberto
Villanueva, the invoices were based
merely on the delivery receipts. The
total value of the materials as
reflected in all the invoices is
to have waived its right to crossexamine the witness of SIHI and the
case was deemed submitted for
decision.
On March 22, 1993, the lower court
promulgated its decision in favor of
SIHI and SCC elevated the case to the
Court of Appeals.
There, SCC contended that SIHI had
failed to show, by a preponderance of
evidence, that the latter had a case
against it. SCC argued that the lone
witness presented by SIHI to prove its
claim
was
insufficient
as
the
competency of the witness was not
established and there was no showing
that he had personal knowledge of the
transaction. SCC further maintained
that no proof was shown of the
genuineness of the signatures in the
documentary exhibits presented as
evidence and that these signatures
were neither marked nor offered in
evidence by SIHI. Finally, SCC pointed
out that the original copies of the
documents were not presented in
court.
The appellate court affirmed in toto
the judgment appealed from. SCC filed
its motion for reconsideration, which
the Court of Appeals denied in its
resolution dated February 27, 1997.
Issue: Whether or not the Court of
Appeals made an error of law in
holding that private respondent SIHI
had proved its cause of action by
preponderant evidence.
Held: No, the Court of Appeals did not
make an error of law in holding that
private respondent SIHI had proved its
the
plaintiffs nullifying
Absolute Sale.
the
Deed
of
been
proffered
along
with
the
testimony of the authors thereof. Del
Rosario could not have testified on the
veracity of the contents of the writings
even though he was the seasoned
owner of a fishing fleet because he
was not the one who issued the price
quotations. Section 36, Rule 130 of the
Revised Rules of Court provides that a
witness can testify only to those facts
that he knows of his personal
knowledge. For this reason, Del
Rosarios claim that private respondent
incurred losses in the total amount of
P6,438,048.00 should have been
admitted with extreme caution.
The price quotations also presented as
exhibits partake of the nature of
hearsay evidence considering that the
persons who issued them were not
presented as witnesses. Any evidence,
whether oral or documentary, is
hearsay if its probative value is not
based on the personal knowledge of
the witness but on the knowledge of
another person who is not on the
witness stand. Hearsay evidence
whether objected to or not has no
probative value. Accordingly, damages
may not be awarded on the basis of
hearsay evidence.
Nonetheless, the non-admissibility of
said exhibits does not mean that it
totally deprives private respondent of
any redress for the loss of its vessel.
The private respondent was awarded
nominal damages.
Held:
The
Petition
is
partly
meritorious. the Petition is hereby
PARTLY GRANTED, and the case is
REMANDED to the Court of Tax
Appeals for the proper and immediate
determination of the amount to be
refunded to petitioner on the basis of
the latters 1996 final adjustment
return.