Justin Sucgang

Statutory Construction
STATUTES Manner of referring:2
1. Public Act- passed by Philippine
Introduction Commission and Philippine Legislature
(1901-1935)
Law- a rule of conduct formulated and made obligatory 2. Commonwealth Act- passed during the
by legitimate power of the state. Commonwealth (1936-1946)
3. Republic Act- passed by Congress of the
Statute- an act of the legislature, as an organized body, Philippines (1946-1972;1987-present)
expressed in the form, and passed according to the 4. Batas Pambansa- passed by Batasang
procedure required to constitute it as part of the law Pambansa
of the land.1
Enacting statutes
Classification:
According to scope: Legislative power- authority to make laws, and to alter
1. Public- affects the public at large or the whole and repeal them
community
a. General- applies to the whole state *This is held by the people, in their original, sovereign
and operates upon all people or all and unlimited power. But they have
class; does not omit any subject or vested it in the Congress of the Philippines.3
place
b. Special- relates to a particular Procedures in passing a law:
persons or things or class or to a *Apart from the provisions in the Constitution
particular community
(Sec. 26 Par. 2, Art. VI)4, each house has its own
c. Local- confined to a specific place or detailed procedures embodied in their Rules (Sec.
community
16 Par. 3, Art. VI)5.
2. Private- applies to a specific person or subject
According to duration:
1. A bill is introduced by any member of the
1. Permanent- operation is not limited in
Congress, signed by the authors and filed with
duration but continues until repealed
the Secretary of the house. May introduce in
2. Temporary- duration is for a limited period; either house except appropriation, revenue or
ceases upon the happening of an tariff bills, bills authorizing increase of public
event for which it was passed debts, bills of local applications, and private
bills (Sec. 24 Art. VI).6
Other classifications:
2. First reading- Secretary reports the bill for first
According to application: reading:
1. Prospective 2. Retroactive - Reading the title and number of bill
According to operation:
- Referral to appropriate committee for
1. Declaratory study and recommendation
2. Curative - Committee may hold public hearings
3. Mandatory and submit its report and
4. Directory recommendation for Calendar for
5. Substantive second reading
6. Remedial 7. Penal According to form: 3. Second reading- bill shall be read in full with
1. Affirmative the proposed amendments by the committee
2. Negative

1 Presidential Decrees during martial law
(Marcos) and Executive Orders during the
revolutionary government (Aquino) are also
considered statutes since they were passed
by the president in the exercise of his
legislative powers.
2 Statutes are serially numbered and has a
name
3
Section 1 (Const). The legislative power
shall be vested in the
Congress of the Philippines which shall consist of a Senate and a House of
Representatives, except to the extent reserved to the people by the
provision on initiative and referendum.
4 x x x (2) No bill passed by either House shall become a law unless it has
passed three readings on separate days, and printed copies thereof in its
final form have been distributed to its Members three days before its
passage, except when the President certifies to the necessity of its
immediate enactment to meet a public calamity or emergency. Upon the
last reading of a bill, no amendment thereto

JUSTIN SUCGANG | BLOCK 2 ATTY. WIGBERTO TANADA, JR.

 -
Subject to debates,
pertinent motions and amendments
- After these, bill shall be voted upon
4. Third reading- final vote by yeas and nay7
*After a house has approved their own version, it will
be transmitted to the other house, which will follow
the same procedures. If without amendments, the bill
is passed by Congress and is submitted to the
President. If there are
shall be allowed, and the vote thereon shall be taken immediately
thereafter, and the yeas and nays entered in the Journal. x x x
5 x x x (3) Each House may determine the rules of its proceedings, x x x
6
All appropriation, revenue or tariff bills, bills authorizing increase of the
public debt, bills of local application, and private bills, shall originate
exclusively in the House of Representatives, but the Senate may propose or
concur with amendments.
7
If there is a presidential certification, the requirement of three readings on
separate days, and printed copies in final form may be dispensed with
(Tolentino v. Secretary of Finance).
amendments, there will be a Conference
Committee
5. Conference Committee- this is where the
differences will be settled. The amendments
introduced in this level will have to be
approved by both Houses for passage.5
6. Approval and authentication - signing of the
Senate President and the House Speaker and
their respective secretaries
(Enrolled Bill)
7. Submission to the President:6 A bill is passed in
three ways:
1. When the president signs it
2. When the president does not sign nor
communicate his veto of the bill within 30
days after his receipt
5 There are instances where the version of
the conference committee is entirely
different from those of the two Houses- for
it may deal generally with the subject matter
or precisely to the differences, or even
introduce a new provision. However, this is
still valid for the powers of said committee
are broad. That is why some political
scientists call this the Third House
(Philippine Judges Association v. Prado).
6 Section 27. (1) Every bill passed by the
Congress shall, before it becomes a law, be
presented to the President. If he approves
the same he shall sign it; otherwise, he shall
veto it and return the same with his
objections to the House where it originated,
which shall enter the objections at large in
its Journal and proceed to reconsider it. If,
after such reconsideration, two-thirds of all
the Members of such House shall agree to
pass the bill, it shall be sent, together with
JUSTIN SUCGANG | BLOCK 2 ATTY. WIGBERTO TANADA, JR.
3. When the vetoed bill is repassed by
Congress by two-thirds vote of all its
members, voting separately.
Enrolled bill- the bill as passed by Congress,
authenticated by the House Speaker and Senate
President and approved by the President Rule: The text
of the act as passed and approved is deemed
importing absolute verity and is binding on the
courts. If there has been any mistake in the
printing
of the bill before it was certified, the remedy is
by amendment by enacting a curative
legislation and not a judicial decree.7
Presumption: It carries on its face a solemn
assurance by the legislative and executive
departments of the government that it was
passed by the assembly. Hence, the respect
due to coequal and independent departments
requires the judiciary to act upon that
assurance and to accept all bills duly
authenticated.8
Journal Entry- a requirement by the Constitution to
each house of the Congress (Sec. 16 Par.4 Art.
VI)9
- conclusive with respect to matters that are
required by the Constitution to be recorded
therein
- based from considerations of public policy
*Enrolled bill v. Journal Entry
-In case of conflict, the enrolled bill should prevail,
particularly with respect to matters not expressly
required to be entered into the legislative record.10
Exception: When the Speaker and Senate
President withdraw their respective signatures
from the signed bill where there is serious and
substantial discrepancy between the text of
the bill as deliberated and shown by the
journal
the objections, to the other House by which it shall likewise be
reconsidered, and if approved by two-thirds of all the Members of that
House, it shall become a law. In all such cases, the votes of each House shall
be determined by yeas or nays, and the names of the
Members voting for or against shall be entered in its Journal. The President
shall communicate his veto of any bill to the House where it originated
within thirty days after the date of receipt thereof, otherwise, it shall
become a law as if he had signed it.
7 Casco Phil. Chemical Co., Inc. v. Gimenez
8
Morales v. Subido
9
x x x(4) Each House shall keep a Journal of its proceedings, and from time
to time publish the same, excepting such parts as may, in its judgment,
affect national security; and the yeas and nays on any question shall, at the
request of one-fifth of the Members present, be entered in the Journal.
Each House shall also keep a Record of its proceedings. x x x
10
Morales v. Subido
 and that of the enrolled bill.11
Parts of a statute
1. Title
- Bill must embrace only one subject
expressed in its title12
- But must not be an index to, or be an
exhaustive catalogue of the body of the act
as to cover every single detail
- It is enough that the title indicates the
general subject, and reasonably covers all
provisions of the act and not calculated to
mislead the public Reasons:
- Prevent hodgepodge or log-rolling
legislation
- Prevent fraud and surprise through
introduction of provisions not germane to
the statute (which have not received
notice, action and study of the legislators)
- Language that must be sufficient to notify
the legislators and the public
- Title serves as guide to ascertain legislative
intent How construed:
- Should be liberally construed
- Not be given technical interpretation nor
narrowly construed to cripple or impede
the power of the legislature
- If there is doubt, it should be resolved in
favour of the one title-one subject
(presumption of constitutionality)
2. Preamble
- Prefatory statement or explanation
(finding of facts, reciting the purpose,
reason, or occasion for making the law).
Hence, important role in construction
- Usually found after the enacting clause and
before the body in presidential decrees
and executive orders
- Legislature seldom puts this because the
reason for the law is contained in its
explanatory note
3. Enacting Clause
- Part written immediately after
the title
- States the authority by which
the act is enacted
- Contains the phrases, “Be it enacted by...”
or “Now, therefore, I... by virtue of the
11 Astorga v. Villegas
12Art. VI Sec. 26 (1). Every bill passed by the
Congress shall embrace only one subject
which shall be expressed in the title thereof.
xxx
JUSTIN SUCGANG | BLOCK 2 ATTY. WIGBERTO TANADA, JR.
powers in me vested by the Constitution,
do hereby decree...”
4. Purview/Body of the Statute
- What the law is all about
- Should embrace one subject matter
- The provisions, although different and
diverse, must be allied and germane to the
subject and purpose of the bill -
Usually divided into sections
(numbered and contains a single
proposition)
- Usually includes a short title, policy,
definition, administrative sections, sections
prescribing standards of conduct, imposing
sanctions for violations of its provisions,
transitory
provisions
5. Separability Clause
- States that if any provision is declared
invalid, the remainder shall not be affected
Presumption: Legislature intended a statute to
be effective as a whole and would not have
passed it had it foreseen that some part of it is
invalid. Exception: Where provisions cannot
stand alone as to those left, after the void part,
is not complete and workable
6. Repealing Clause
7. Effectivity Clause
- When the law takes effect
- Usually 15 days from the publication in the
Official Gazette13 or in a
newspaper of general circulation14
Kinds of statutes
1. Legislative acts
2. Presidential issuances- those which the
president issued in the exercise of his
ordinance power (Chapter 2, Book III, AC)
a. Sec. 2. Executive Orders. - Acts of
the President providing for rules of a
general or permanent character in
implementation or execution of
constitutional or statutory powers
shall be promulgated in executive
orders.
13Art. 2 (CC). Laws shall take effect after fifteen days following the
completion of their publication in the Official Gazette, unless it is otherwise
provided. This Code shall take effect one year after such publication.
14Art. 18 (AC) Laws shall take effect after fifteen (15) days following the
completion of their publication in the Official Gazette or in a newspaper of
general circulation, unless it is otherwise provided
 b. Sec. 3. Administrative
Orders. - Acts of the President which
relate to particular aspect of
governmental operations in pursuance
of his duties as administrative head
shall be promulgated in administrative
orders.
c. Sec. 4. Proclamations. - Acts of the
President fixing a date or declaring a
status or condition of public moment
or interest, upon the existence of
which the operation of a specific law or
regulation is made to depend, shall be
promulgated in proclamations which
shall have the force of an executive
order.
d. Sec. 5. Memorandum Orders. - Acts of
the President on matters of
administrative detail or of subordinate
or temporary interest which only
concern a particular officer or office of
the Government shall be embodied in
memorandum orders.
e. Sec. 6. Memorandum Circulars. - Acts
of the President on matters relating to
internal administration, which the
President desires to bring to the
attention of all or some of the
departments, agencies, bureaus or
offices of the Government, for
information or compliance, shall be
embodied in memorandum circulars.
f. Sec. 7. General or Special Orders.- Acts
and commands of the President in his
capacity as Commander-in-Chief of the
Armed Forces of the Philippines shall
be issued as general or special orders.
3. Administrative rules and regulations- issued
by administrative or executive offices in
accordance with, and as authorized by, law
have the force and effect of law or partake the
nature of the statute Requirement for validity:
1. Provisions should be germane to the
objects and purpose of the law.
2. Not in contradiction with, but conform to,
the standards that the law prescribes
3. They be for the sole purpose of carrying
into effect the general
provisions of the law
15x x x (5) Promulgate rules concerning the
protection and enforcement of
constitutional rights, pleading, practice, and
procedure in all courts, the admission to the
practice of law, the integrated bar, and legal
assistance to the under-privileged. Such
rules shall provide a simplified and
inexpensive procedure for the speedy
disposition of cases, shall be uniform for all
JUSTIN SUCGANG | BLOCK 2 ATTY. WIGBERTO TANADA, JR.
*The rule-making power of a public
administrative agency is a delegated legislative
power. It may not use its power to bridge the
authority to enlarge its power beyond the
scope intended.
*The law passed by the legislature should be:
(1) complete in itself, and (2) should fix a
standard, in order for an administrative agency
to fill in the details in the execution,
enforcement and administration of said law.
- Administrative rule- promulgating a new
law with force and effect of a valid law.
- Administrative interpretationsrendering an
opinion or giving a
statement of policy
*The rules are binding upon the Courts, but the
interpretation is not.
4. Supreme Court rule-making power- the
Constitution granted the Supreme
Court to promulgate its own rules
(Sec. 5 Par. 5, Art. VIII)15
*Usually procedural only for only the legislative
department may create substantive laws.
5. Local government units- power to enact
ordinances16
Requirements of validity:17
1. Not contravene the Constitution or any
statute
2. Not be unfair or oppressive
3. Not be partial or discriminatory
4. Not prohibit but may regulate trade
5. General and consistent with public policy
6. Not unreasonable
Barangay/Municipal/City/Provincial
ordinances
- Passed by majority vote of council
members
- Submitted to the mayor (for
municipal/city), if unacted for 10 days,
considered passed; governor (for
province), if unacted for 15 days,
considered passed
- Vetoed ordinance may be passed by a
vote of 2/3 of council members
courts of the same grade, and shall not diminish, increase, or modify
substantive rights. Rules of procedure of special courts and quasi-judicial
bodies shall remain effective unless disapproved by the Supreme Court.
16 Local Government Code of 1991
17 Lagcao v. Labra
 - Subject to review by sustained or will sustain direct injury
sangguniang bayan o
panglunsod/sangguniang panlalawigan 1. Citizen standing- suffered some actual or
- If no action in 30 days, ordinance will threatened injury as a result of the
be presumed consistent with laws allegedly illegal conduct of the government
(Tanada v. Tuvera)
Validity of statutes 2. Taxpayer’s standing- public funds have
been disbursed in alleged contravention of
Presumption of validity the law or Constitution (ITF v. COMELEC)
Basis: Before the legislature passes a bill, it has decided Basis: Expenditure of public funds by an
the measure to be constitutional. And when the officer of the state for the purpose of
President approves the bill, he has been convinced of administering an unconstitutional act
its validity. constitutes a misapplication of such funds
Effect: To justify the nullification of the law, there must 3. Legislator’s standing- when their powers
be clear and equivocal breach of the Constitution, not are impaired; questioning the validity of a
a doubtful and argumentative implication. presidential veto (Ople v. Torres)
4. Transcendental significance- the
*The final authority to declare unconstitutionality is Court has adopted a liberal attitude
the Supreme Court sitting en banc (Sec. 4 Par. 2, (brushing aside technicalities of procedure)
Art. VIII).18 on standing where the petitioner has
shown that an issue has paramount
Judicial Power19 importance to the public (Chavez v. PEA
and AMARI)
1. Judicial power includes the duty of the courts
of justice to settle actual controversies
involving rights which are legally demandable Raised at the earliest possible time
and enforceable - Question must be raised in the pleading,
2. Determine whether or not there has been a complaint, information or petition by the
grave abuse of discretion amounting to lack or plaintiff or petitioner or in the answer by
excess of jurisdiction on the part of any branch defendant or respondent.
or instrumentality of the Government.
Exception:
Requisites: 1. Can be raised in a motion for reconsideration if
1. Actual case and controversy the statute sought to be invalidated was not in
existence when the complaint was filed.20
2. Locus standi
3. Raised at the earliest possible time 2. At any stage of the proceedings in a
4. Lis mota of the case criminal case21
3. Where the determination of the question is
Actual case and controversy necessary to the decision for civil cases22
- There must be a justiciable controversy (can be 4. Where it involves jurisdiction of the court
decided on grounds recognized by the law) below23
Exceptions: Political questions- issues dependent
upon wisdom not the legality of
Lis mota of the case
the law
- The Court may not pass upon the validity of a
statute if it can decide the case on some other
Locus standi grounds
- Legal standing to sue - If the only issue is the a constitutional question
- The person has substantial interest in the case which is unavoidable, the Court should
such that the party has confront the question and decide the case on
the merits

18 x x x(2) All cases involving the concurrence of a majority of the Members who actually took part in the
constitutionality of a treaty, international or deliberations on the issues in the case and voted thereon.
executive agreement, or law, which shall be
heard by the Supreme Court en banc, and 19 Sec. 1, Art. VIII (Const)
all other cases which under the Rules of 20
Alonso v. PNB
Court are required to be heard en banc,
including those involving the 21
San Miguel Brewery v. Magno
constitutionality, application, or operation
of presidential decrees, proclamations, 22 Id
orders, instructions, ordinances, and other
23 26 Id
regulations, shall be decided with the
JUSTIN SUCGANG | BLOCK 2 ATTY. WIGBERTO TANADA, JR.

Test of constitutionality
1. Must not contravene the Constitution or any
statute
2. Must be general and consistent with public
policy
3. Must not be unfair or oppressive
4. Must not be partial or discriminatory
5. Must not be unreasonable
6. Must not prohibit but may regulate trade
Grounds for nullification
1. Not within the legislative power to enact
2. When it allows something to be done which
the fundamental law condemns or prohibits
3. Vagueness- lacking comprehensible standards
that men of common intelligence must
necessarily guess at its meaning and differ in its
application Basis:
- Violates due process for failure to
accord the people fair notice of what
conduct to avoid.
- Leaves law enforcers unbridled
discretion in carrying out its provisions
and becomes an
arbitrary flexing of the
government muscle
Effects of unconstitutionality
General rule: An unconstitutional act is not a law,
confers no right, imposes no duties, affords no
protection, creates no office; in legal contemplation,
inoperative as though it had never been passed.
*This is also known as the orthodox view. Not only the
parties but all persons are bound by declaration of
nullity; no one may invoke it nor may the courts be
permitted to apply it
subsequently
*The orthodox view is expressed in Art. 7 (CC).24
However, it is not always the case that a law is
constitutionally faulty per se (i.e., may be valid in its
general import but invalid in its application to certain
situations). A judicial declaration of nullity may not
necessarily obliterate all the effects and consequences
of a void act occurring prior to such declaration. A
situation that is fait accompli
may no longer be open for
inquiry, let alone to be
unsettled by a subsequent declaration of nullity of a
statute.
Modern view
- The court does not annul or repeal statute if it
violates Constitution; it simply refuses to recognize
24Art. 7 (CC). When the court declares a law
to be inconsistent with the Constitution, the
JUSTIN SUCGANG | BLOCK 2 ATTY. WIGBERTO TANADA, JR.
it and determines the rights of the parties
just as if it had no existence
- The decision affects the parties only
- No judgment against the statute: opinion of the
court may act as a precedent, but it does not strike
out, repeal, supersede, revoke, or
annul it
Exception: Invalidity Due to Change of Conditions
Inapplicable to a statute that is declared invalid
because of the change of circumstances affecting its
validity (emergency laws). The declaration of their
nullity should be applied prospectively, and affect only
the parties involved in the case.
Partial Invalidity
General rule: Where the part of the statute is void
as repugnant to the Constitution, while another
part is valid, the valid portion, if separable from
the invalid, may stand and be enforced
(separability clause). Reason: Legislature intended
a statute to be effective as a whole and would not
have passed it had it foreseen that some part of it
is invalid
Exception: When the parts of the statute are so
mutually dependent and connected, as conditions,
considerations, inducements, or compensations for
each other, as to warrant a belief that the
legislature intended them as a whole, the nullity of
one part will vitiate the rest.
Effectivity of statutes
General rule: Statutes continue to be in force until
changed or repealed by the legislature.
*Not changed by change of sovereignty, conquest or
colonization.
1. For statutes proper, usually 15 days from the
publication in the Official Gazette28 or in a
newspaper of general circulation,29 unless
provided otherwise. But the ruling may seem in
contradiction with the PVB Employees Union v.
Vega, the phrase “unless otherwise provided”
provided an exception as to the date of
effectivity of a statute.
2. For issuances, rules and regulations, there
should be a publication30 and filing in the the
UP Law Center.31
former shall be void and the latter shall govern x x x
 3. For ordinances, Sec. 59 of the
Local Government Code shall apply.25

28Art.2 (CC). Laws shall take effect after fifteen days following the
completion of their publication in the Official Gazette, unless it is otherwise
provided. This Code shall take effect one year after such publication.
29
Sec. 18 (AC) Laws shall take effect after fifteen (15) days following the
completion of their publication in the Official Gazette or in a newspaper of
general circulation, unless it is otherwise provided

30 Id

31 Sec. 3, Book VII (AC). Filing. - (1) Every agency shall file with the University
of the Philippines Law Center three (3) certified copies of every rule
adopted by it. Rules in force on the date of effectivity of this Code which
are not filed within three (3) months from that date shall not thereafter
be the basis of any sanction against any party or persons.

Manner of computing time:

When the laws speak of years, months, days or
nights, it shall be understood that years are of three
hundred sixty-five days each; months, of thirty
days; days, of twenty-four hours; and nights from
sunset to sunrise.

If months are designated by their name, they shall

be computed by the number of days which they
respectively have.
In computing a period, the first day shall be excluded,
circulation within the city: Provided, That in the absence thereof the
ordinance or resolution shall be published in any newspaper of general
circulation.

and the last day included.33 33

Art. 13 (CC)

Exception: Computation of the prescription of a

crime. If the last fell on a Sunday or a legal holiday,
a charge cannot be filed on the next working day
since it shall be considered prescribed.
CONSTRUCTION AND INTERPRETATION
-Art or process of discovering and expounding the
meaning and intention of the authors of the law,
where that intention is rendered doubtful by reasons
of ambiguity in its language or the fact that the given
case is not explicitly provided for in the law.
Basis: Because of infirmities of language and the
limited scope in legislative drafting.
warranted conclusions not always included in direct
expressions, or determining the application of words
to facts in litigation.26
Purpose: Ascertaining the true intent of the legislature.
Assumption: The legislature enacts a law with the end
in view that it will, in cases of doubt, be construed in
accordance with the settled principles of
interpretation.

Interpretation- Art of finding the true meaning and *Rules of statutory construction are used to ascertain
sense of any form of words Construction- Drawing legislative intent. But they are not rules of law but

25 Effectivity of Ordinances or Resolutions.
(a) Unless otherwise stated in the ordinance
or the resolution approving the local
development plan and public investment
program, the same shall take effect after
ten (10) days from the date a copy thereof is
posted in a bulletin board at the entrance of
the provincial capitol or city, municipal, or
barangay hall, as the case may be, and in at
least two (2) other conspicuous places in the
local government unit concerned. (b) The
secretary to the sanggunian concerned shall
cause the posting of an ordinance or
resolution in the bulletin board at the
entrance of the provincial capitol and the
city, municipal, or barangay hall in at least
two (2) conspicuous places in the local
JUSTIN SUCGANG | BLOCK 2 ATTY. WIGBERTO TANADA, JR.
government unit concerned not later than five (5) days after approval
thereof.
The text of the ordinance or resolution shall be disseminated and posted in
Filipino or English and in the language or dialect understood by the majority
of the people in the local government unit concerned, and the secretary to
the sanggunian shall record such fact in a book kept for the purpose, stating
the dates of approval and posting.
(c) The gist of all ordinances with penal sanctions shall be published in a
newspaper of general circulation within the province where the local
legislative body concerned belongs. In the absence of any newspaper of
general circulation within the province, posting of such ordinances shall be
made in all municipalities and cities of the province where the sanggunian
of origin is situated. (d) In the case of highly urbanized cities, the main
features of the ordinance or resolution duly enacted or adopted shall, in
addition to being posted, be published once in a local newspaper of general
26
Conclusions which are in the spirit, though not within the letter of the
text.
mere axioms of experience, hence, not
binding nor controlling on the courts.
Legislative intent- is the essence of the law. It is the
spirit which gives life to legislative enactment
Legislative purpose- reason why a particular statute
was enacted Legislative meaning- what the law, by its
language means
*The primary source of legislative intent should be the
statute itself.
Power to construe
- The duty and power to interpret or construe a
statute or the Constitution belongs to the judiciary
(Sec. 4 Par. 2, Art. VIII).
- It is the Court which has the final say as to what the
law means.
Limitations: The Court can only construe an
applicable law in controversies which are ripe for
judicial resolution. Neither moot nor academic
(purpose has become stale or where no practical
relief can be granted or which can have no practical
effect). Exception: If the issue is “capable of
repetition yet evading review” especially where
public interest requires its resolutions.27
*The legislature has no power to overrule the
interpretation made by the Court.28
Meaning: The legislature cannot, by law or resolution,
modify or annul the judicial construction without
modifying or repealing the very statute which has been
subject of construction.
Exceptions:
1. When the Supreme Court reverses itself
2. By amending the Constitution
3. By enacting a new statute
Endencia v. David
After a judicial declaration interpreting a constitutional
provision that taxing is a form of diminution of salary,
Congress enacted a law to include justices and members of
the judicial body in the scope of taxing power of the
government. Held: Congress cannot, by law, modify an
interpretation of the Constitution
made by the court. Including the
judicial officers to the scope of
taxation is a form of interpretation of the Constitutional
provision against diminution of salaries.
27 Pimentel v. Ermita
28
“If the legislature may declare what a law
means, or what a specific portion of the
Constitution means, especially after the
courts have in actual case ascertained its
JUSTIN SUCGANG | BLOCK 2 ATTY. WIGBERTO TANADA, JR.
When to construe
Condition sine qua non: Before the court may use its
power to construe, there must be ambiguity in the
language of the statute. For where there is no
ambiguity, there is no room for construction, only for
application.
Ambiguity- condition of admitting two or more
meanings, of being understood in more than one way,
or of referring to two or more things at the same time.
*susceptibility to more than one interpretation
More application, less construction
- The first and fundamental duty of the court is
to apply the law.
- Construction comes only after there has been a
showing of ambiguity, hence,
application is impossible
Verba legis (Plain meaning rule)
- Where the statute is clear, plain and free from
ambiguity, it must be given its literal meaning
and applied without interpretation.
- Where the law speaks in clear and categorical
language, there is no room for interpretation.
There is only room for application.29
- Law cannot be changed under the guise of
interpretation.30 Maxim: index animi sermo
est (speech is the index of intention)
Presumption: The words employed by the
legislature in a statute correctly express its
intention or will and preclude the court from
construing it differently.
Silva v. Cabrera
Cabrera wanted to construct an ice plant even if there is an
existing one already owned by petitioner. The case was
brought to the Public Service Commission, and the agency
appointed Atty. Espellera to hear the case and receive
evidence. The PSC rendered a decision allowing respondent
to operate.
Held: Where the law is clear, there is only room for
application. Although the law granted the PSC to appoint an
attorney to take testimony of the witnesses if residing
distant from Manila, the law is clear that only the
commission can hear, receive evidence, and render a
decision.
Quijano v. DBP
Petitioner, a veteran, obtained a loan from DBP. He wanted
to pay the subsisting obligation through the backpay
certificate.
Held: The law is clear, backpay certificate may only be used
to pay for the loan if the subsisting obligation was obtained
meaning by interpretation and applied it in a decision, this would surely
cause confusion.” (Endencia v. David)
29 Cebu Portland Cement v. Municipality of Naga
30 Crisologo v. Macadaeg
prior to the passage of RA 897. A subsisting
obligation may only be considered after receipt of the loan,
not on the day of awarding of application (since, there was
still no obligation at that time).
Commissioner of Internal Revenue v. Limpan Investment
The BIR found that respondent had tax deficiencies for more
than two years. They brought the case to the Court of Tax
Appeals where it held that the interest and surcharge should
start from period where the decision became final.
Held: The National Internal Revenue Code clearly stated that
in computing the interest and surcharge of the tax
deficiency, it should start from the date of notice and
demand. The CTA, therefore, made an error where it fixed a
new date.
People v. Mapa
Mapa claimed that he was a secret agent of Governor Leviste
when he was charged for illegal possession of unlicensed
firearms.
Held: Although it was earlier held that secret agents may be
exempted from possession of firearms since they do the
work of peace officers, the Revised Administrative Code
clearly enumerated those who may be exempted, and secret
agents were not included.
Chartered Bank Employees v. Ople Employees of Chartered
Bank complained that they were not paid for the 10-day
holiday. Employer said that a circular made by Sec. Ople
clarified that regular employees are presumed to be paid for
the whole year, thereby also counting holidays. Held: The
Labor Code clearly stated that holidays should be paid by the
employer to regular employees, hence, the circular is invalid.
Moreover, it was also found out that the computation for
the salaries did not include said holidays, hence, the
employer is really liable for said payment.
Melendres v. COMELEC
Melendres lost to Concepcion in a barangay election. He
filed an election protest to an MTC. Concepcion filed a
petition to the COMELEC and moved to dismiss it upon
knowing that no docket fee was paid. Hence, petitioner
questioned the jurisdiction of the COMELEC. Held: Payment
of docket vests jurisdiction to a court (Gatchalian v. CA).
Non-payment of this means no protest must be given due
course. The COMELEC is right when it dismissed it since its
Rules of Procedure provided that protests should be filed 10
days after the proclamation; the payment was done 25 days
after said proclamation.
Ratio legis (Spirit of the law)
- Moving away from the literal interpretation
Maxims: ratio legis et anima
legis (the reason of the law is
its soul); ratione cessat lex et
cessat lex (when the reason of the law ceases, the
law ceases) Presumption: The letter of the law is
its body; the spirit (reason), the soul; and the
construction of the former should never be so
rigid and technical as to destroy the latter.
31Art. 8 (CC). Judicial decisions applying or
interpreting the laws or the Constitution
JUSTIN SUCGANG | BLOCK 2 ATTY. WIGBERTO TANADA, JR.
People v. Nazario
Nazario, a lessee of land used as fishpond, was taxed under a
municipal ordinance. He contended that said ordinance was
vague.
Held: The law is not vague. The word “owner” should be
construed as to include petitioner. Since the land is owned
by the government, for he is a mere lessee, it cannot be said
that the tax should shouldered by the latter for being the
owner. Petitioner, being the operator of the pond, manager
of the workers, and the one who gets profit from it should
be responsible for the tax burden.
Ursua v. CA
Usua was charged with a case for allegedly using an alias in
claiming a complaint. Since the messenger of his legal
counsel was attending some personal matters, petitioner
asked for the permission to use the messenger’s name.
Later, it was found out that he signed using that
messenger’s name. Held: The law penalizing the use of
aliases should not be construed literally. It should be
interpreted in light of the purpose it serves and the evils it
seeks to prevent. Ursua’s use of a fictitious name in a single
instance without any sign that he intended to be known by
this name does not fall within the provision of CA 142.
Supreme Court rulings part of the legal system
Judicial decisions applying or interpreting the laws or
the Constitution shall form part of the legal system of
the Philippines.31
Maxim: legis interpretato legis vim obtinet (the
authoritative interpretation of a statute acquires the
force of the law by becoming a part thereof)
- As of the date of the date of enactment
- Interpretation establishes the
contemporaneous legislative intent
stare decisis et non quieta movere
- When the Supreme Court has once laid down
a principle of law as applicable to a certain
state of facts, it will adhere to that principle
and apply to all future cases where the facts
are substantially the same
- Assures certainty and stability in the legal
system
Perfecto v. Meer Held:
Endencia v. David
Following the ruling in Perfecto v. Meer that a tax on SC
justices and other officials of the judiciary is a diminution of
their salary, contrary to the Constitution, Congress enacted a
law including subjecting them to income tax and declaring
that it is not a diminution of their salary.
Held: Congress cannot overrule, in a legislative action, a
construction of a constitutional provision made by the Court.
In declaring that “subjecting court officials to income tax is
not a diminution of their salary,” they are invading the
province of the Court to interpret laws.
shall form a part of the legal system of the Philippines.

People v. Canton
The metal detector beeped when Susan Canton passed
through it. Initially she said that it was only money, but the
lady frisker called her superior. She was brought inside a rest
room and was frisked. Several grams of shabu was found in
her abdominal, genital, and thigh areas.
Held: Although the Constitution grants the right to privacy,
the Terry search conducted to her is valid. The arrest
without a warrant was justified since it was only carried out
upon discovery and recovery of shabu in her as ruled in
People v. Johnson.
DAR v. Sutton
Respondent inherited a land which they devoted for cattle
breeding. Initially they availed of voluntary offer to sell
because of incentives, but withdrew it after the Court
promulgated the doctrine exempting agricultural lands used
for poultry and livestock breeding in Luz Farms v. DAR
Secretary. Petitioner only granted partial exemption on the
basis of an administrative order issued.
Held: The ruling of the Court should be enforced. In its
interpretation in Luz Farm, it clearly declared the exemption
of said lands used in poultry and livestock. The
administrative order providing for a 1:1 ratio is
unconstitutional. Although the DAR may issue orders and
regulation, these are subject to judicial review.
*The interpretation of a statute remains to be part of
the legal system until the Supreme Court overrules it
and the new doctrine overruling the old is applied
prospectively in favour of parties who relied on it in
good faith.
*Judicial ruling cannot be given retroactive effect if to
do so will impair vested rights and the parties relied on
it in good faith.
Maxim: lex prospicit, non respicit (the law looks
forward, not backward)
Columbia Pictures v. CA
After being granted a petition for a search warrant in an
alleged place where pirated movies were produced, the CA
dismissed the case when the SC promulgated a new doctrine
requiring the presentation of the master copy.
Held: Although court interpretations are deemed part of the
law during its enactment, it could not be applied
retrospectively especially when it introduces a new ruling
and vested rights were accrued before (production of master
copy).
People v. Licera
Defendant was charged with illegal
possession of firearms. He
contended that he is exempted
from this rule saying that he was a secret agent employed by
Gov. Leviste of Batangas.
32
(3) Cases or matters heard by a division
shall be decided or resolved with the
concurrence of a majority of the Members
who actually took part in the deliberations
on the issues in the case and voted thereon,
JUSTIN SUCGANG | BLOCK 2 ATTY. WIGBERTO TANADA, JR.
Held: Although the then prevailing ruling was
People v. Mapa, where secret agents are not anymore
considered as peace officer, therefore, not exempted from
permit to carry firearms, it was non-existent when Licera
was charged. The then ruling was People v. Macarandang
where the Court interpreted secret agents as peace officers.
Hence, the latter should apply to this case since Licera relied
on it in good faith.
*Only Supreme Court sitting en banc may modify or
abandon an established principle of law, not any
division (Sec. 4 Par. 3, Art. VIII)32 Exception: If the Court
has stated in a decision not a principle of law but a
mere obiter dictum (a thing said in passing), a division
may validly reject or disregard it.
*The Court has the duty to formulate guiding and
controlling constitutional principles, precepts or
doctrines. The power to issue guidelines is not judicial
legislation, the Court merely defines what the law is.
Examples:
1. Partylist: Ang Bagong Bayani-OFW Labor Party
v. COMELEC
2. Psychological incapacity: Republic v. CA and
Molina
3. Anti-subversion: People v. Ferrer
4. Rights when arrested: Morales v. Enrile
Floresca v. Philex Mining
Several workers of respondent died when the mine
collapsed. The petitioners asked for compensation which
was given. After learning that there was negligence on the
part of the company, petitioners sued and asked for
damages under the Civil Code.
Held: There was no judicial legislation when the
Supreme Court held that petitioners can still claim
damages in civil courts even if the Workmen’s
Compensation Act expressed that its Commission shall
have exclusive original jurisdiction. It just merely gives
life to the law.
*The court should interpret the law as a whole
Acop v. Guingona Two police officers testified that
the Kuratong Baleleng controversy was in fact a rub-out
not a shoot-out. Sens. Drilon and Roco placed them under
the witness protection program.
Held: Although in Sec. 3 clearly said that only the
relatives of police officers and not themselves are
qualified for said protection, Sec. 4 provided that the
Senate and the House may also give this protection to
any person. The statute must be interpreted as a
and in no case without the concurrence of at least three of such Members.
When the required number is not obtained, the case shall be decided en
banc: Provided, that no doctrine or principle of law laid down by the court in
a decision rendered en banc or in division may be modified or reversed
except by the court sitting en banc.
 whole, giving life to all its parts, hence,
Sec. 4 should be seen as an exception to the provision in
Sec. 3.

Limitations on power to construe

1. Courts may not, under the guise of

interpretation, enlarge the scope of a
statute and include therein situations not
provided nor intended by lawmakers.33
2. Neither should courts construe statutes
which are perfectly vague for it is
repugnant to the Constitution (see test of

Constitutionality)
3. Courts do not pass upon questions of
wisdom, justice or expediency of
legislation. For any shortcoming of a
statute is for the legislative alone to
correct by appropriate enactment.34

33“Courts are not authorized to insert into (People v. Garcia)

the law what they think should be 34
Lacson v. Roque
in it or to supply what they think the
legislature would have supplied if its
attention had been called to the omission.”

JUSTIN SUCGANG | BLOCK 2 ATTY. WIGBERTO TANADA, JR.


AIDS TO CONSTUCTION
*Where the meaning of the statute is ambiguous, the
courts may avail of itself all legitimate aids to
construction to ascertain the true intent of the
legislature.
Intrinsic- found in the printed page of the statute
Extrinsic- extraneous facts and circumstances outside
the printed page
Intrinsic Aids
1. Title
2. Preamble
3. Context of the whole text
4. Punctuation marks
5. Capitalization of letters
6. Headnotes or epigraphs
7. Language/ lingual text
Title
- It may indicate the legislative intent to extend
or restrict the scope of the law
- Carries more weight because of the
constitutional requirement of one bill-one
subject expressed in the title35
- An indispensable part of a statute for what may
inadequately be omitted in the text may be
supplied by its title (City of Baguio v. Marcos).
Exception: When the text of the statute is
clear and free from doubt
Ebarle v. Sucaldito
Gov. Ebarle sought to dismiss several criminal charges of
graft and corruption due to non-compliance to EO 264
outlining the procedures for complaints against government
officials with commission of irregularities. Held: The title of
the statute clearly talks about “commission of irregularities,”
meaning to say, administrative complaints. Hence, this is not
applicable to criminal procedures. While both may be
considered crimes, the EO is rather specific about this.
Preamble
Part written immediately after the title-
“Whereas” clauses
- Although not an essential part
of the statute, it is important if
there is ambiguity in the
meaning since it states the purpose, reason or
justification for the enactment of the law
- Key of the statute- holds the purpose to be
achieved, mischief to be remedied, and object
to be accomplished (legislative intent)
35Art. VI Sec. 26(1) Every bill passed by the
Congress shall embrace only one subject
JUSTIN SUCGANG | BLOCK 2 ATTY. WIGBERTO TANADA, JR.
-
- Found only in presidential decrees issued by
the president in the exercise of his legislative
power since Congress usually
include an explanatory note
People v. Purisima
PD 9 was promulgated making the carrying of bladed
weapons criminal. Several individuals in different provinces
were caught and charged for this. Held: The Court, in using
the “whereas” clauses, said that in order for this to be a
crime, it should be in furtherance to rebellion, sedition and
coup d’etat. Clearly, the acts should be within the intent of
PD 1081 and GO 6 and 7.
Context of the whole text
- Best source to ascertain legislative intent is the
statute itself- words, phrases, sentences,
sections, clauses, provisions
- Taken as a whole and in relation to another;
not from an isolated part or particular provision
PRC v. De Guzman
Medicine students from Fatima University got unusually high
scores in their board exam. This prompted the PRC to
conduct an investigation. Afterwards, they did not allow said
examinees to take their oath.
Held: The law should be interpreted as a whole. Although it
ordered the PRC to allow students, upon completion of all
requirements to take oath in Sec. 22, the succeeding
provision qualified this by saying that it should be done upon
satisfactorily completing everything. With the use of a
dictionary, the Court said that they should be capable of
dispelling doubt or ignorance.
Basbacio v. Office of the Secretary of Justice
Petitioner was accused, together with his son-in-law, of
murder and two counts of frustrated murder of a family
whom they have land disputes. However, he was acquitted
by the CA for insufficiency of evidence proving conspiracy.
Hence, he petitioned for payment of compensation for being
unjustly accused to the Secretary of Justice but was denied
Held: The term “unjustly” should be construed in terms of
the manner of conviction and not on his acquittal. There
should be malice in the accusation which results to unjust
imprisonment and conviction. Agreeing on the contention of
the accused renders the provision with this qualifying word
ineffective.
Garcia v. SSS
Garcia, the remaining member of the Board of Directors of
Impact Corporation, was charged for nonremittance of SSS
dues.
Held: As the remaining director, she is liable for payment,
not only of penalties, but also of the amount unremitted.
Although there is a provision, when accepted literally will
mean that liability pertains only to penalties, the law should
which shall be expressed in the title thereof. x x x
 -
be interpreted as a whole. The 3% penalty, under Sec.22(a) references Exception: When the text of a
automatically attaches itself to the amount unremitted.36 statute is clear

NAPOLCOM v. De Guzman Language

With the passage of a new law, several Philippine - The original language when a statute is
Constabulary members received from petitioner a notice of officially promulgated will prevail
retirement for reaching the age of 56. They contended that
this age of retirement cannot be applied to them since the
- Revised Penal Code is Spanish; Judiciary Act is
PC is part of the Integrated National Police whose English
mandatory age of retirement has been set to 60. General rule: The English text shall control37
Held: Although the INP traced its roots to the PC, the 60-year Extrinsic aids
old mandatory age of retirement is only applicable to the
local police component of the INP and not to the PC. When 1. Intent or spirit of law
the whole law is examined, the INP and PC are not the same
2. Policy of law similar
entity. Several provisions of the law distinguished PC from
INP, hence, taken into its context, there is no need for the 3. Purpose of law
assailed provision to have a categorical restriction since 4. Dictionaries
other provisions have differentiated the two. The PC before 5. Consequences of various constructions
the enactment of said law were already retirable at 56, while 6. Presumptions
the local police at 60; and these were governed by different
7. Legislative history
laws.
8. Contemporaneous construction
Punctuation mark
The semi-colon (;) indicates separation in the Intent or spirit of the law
relation of the thought. But what follows it - Considered as the law itself, hence, it is the
should be related to the one preceding it. controlling factor, the leading star and guiding
Although both used for the same purpose, the light in the interpretation of a statute
semi-colon is more pronounced and is greater - “For what is within the spirit is within the
in degree than that of a comma (,). Neither is statute although it is not within the letter
used to introduce a new idea. thereof...”
- A period (.) is a mark used to indicate the end
of the sentence. Fabella v. CA
Several teachers were charged with administrative cases for
- Aids of low degree and can never control
joining mass actions demanding payment of bonuses and
against the intelligible meaning of the written
allowances. After an administrative hearing, a committee
words found them guilty and ordered their dismissal.
- Argument based upon these alone is not Held: RA 4670 was not repealed by PD807. Hence, there
persuasive should be a representative of the teachers in the committee
Reason: Punctuation marks are neither a part of hearing administrative cases. Mere membership of teachers
the statute nor the English language. When used: in an organization does not make them authorized
If it gives the statute a meaning which is reasonable representatives. The intent of this provision is the right of
and in accord with the the teachers to be heard and their protection of their rights
will of the legislature when facing administrative charges. The committee,
therefore, has no jurisdiction.

Capitalization of letters
Policy of the law
- Aids of low degree; almost have the same
- A construction which would promote the policy
reasons as that of punctuation marks
of the law should be favoured than that would
defeat it
Headnotes of epigraphs
- In a statute of doubtful meaning, giving a
- Index to the contents of the
construction that will promote public
provisions in a section
policy
- Prefix to a section or chapters
of a statute for ready reference
Purpose of the law
- Not entitled to much weight Reason: Not part
- The purpose of the law or the mischief
of the statute, they are mere catchwords of
intended to be removed or suppressed are

36The case also talked about the principle of problem with this is that the specific word came first.
ejusdem generic, where general words 37 Book I, Chapter 4, Sec. 20 (AC). In the interpretation of a law or

cannot be given their generic meaning if administrative issuance promulgated in all official languages, the English text
followed by specific words: (1) managing shall control, unless otherwise specially provided. In case of ambiguity,
head, (2) directors, (3) partners. The omission or other mistake, the other texts may be consulted.

JUSTIN SUCGANG | BLOCK 2 ATTY. WIGBERTO TANADA, JR.

 -
important factors to consider in construction of
statutes
The purpose is more important than the rules
of grammar and logic
- But courts cannot assume some purpose not
expressed

CEMCO Holding v. National Life Insurance CEMCO bought

several shares of two companies. This resulted to its
majority control of UCHC, and in turn, as one of the principal
stockholders, an indirect acquisition of the majority shares
of UCC itself. Respondent, feeling aggrieved because of loss
of market value, charged CEMCO for non-compliance to the
mandatory tender offer rule. Held: The purpose of said rule
is to give minority stockholders a chance to exit the company
under reasonable terms and sell their shares as that of the
majority holders. Even if the acquisition is below the
threshold, if it will result to a majority control, the tender
offer rule should apply.

Dictionaries38
- Legal, scientific, general dictionaries
- Used when statutes do not define the words or
phrases used and the purpose or context in
which the words are employed
- But definitions are not binding to courts
General rule: Dictionaries usually define words
in their natural, plain and ordinary acceptance
and significance Presumption: Lawmakers,
ordinarily untrained philologists and
lexicographers, use words in their common
meaning Exception: When the statute has
defined the words used and/or the legislature
has intended a technical or special legal
meaning to these words.

Consequences of various constructions

- The objective should always arrive at a
reasonable and sensible interpretation in accord
with the legislative intent General rule:
Construction that will lead to injustice or hardship,
result in absurdity, defeat the legislative intent or
spirit, preclude accomplishment of legislative
purpose or object, render certain words or phrases
a surplusage, nullify the statute or make any of

38 See PRC v. De Guzman summary above

JUSTIN SUCGANG | BLOCK 2 ATTY. WIGBERTO TANADA, JR.

 its provisions nugatory should be
rejected or avoided.
Presumption: The legislature did not intend to
cause injustice in enacting statutes. Exception:
When the law is clear and unambiguous.
Presumptions
- Based on logic, experience and common sense.
- In absence of compelling reasons to rule
otherwise, doubt should be in favour of the
presumption on that matter.
Legislative history
- The origin and history of the statute
- Refers to all its antecedents from its inception
until its enactment into law.
- Covers the period and steps done from the
time the bill us introduced until it is
finally passed by the legislature
a. President’s message to legislature
b. Explanatory note
c. Legislative debates, views and
deliberations
d. Reports of commissions
e. Prior laws from which statute is based
f. Amendment of the statute
g. Adopted statutes
h. Conditions at the time of
enactment
i. History of the times
President’s message to legislature39
- The President’s address usually contains
proposed legislative measures.
- It indicates his thinking on the proposed
legislation which, when enacted into law,
follows his line of thinking.
Explanatory note
- Short exposition or explanation accompanying a
proposed legislation by its author or
proponent.
o Contains reason or purpose of the bill o
Arguments advanced by the author in
urging its passage Exception: The court may
not use the explanatory note as
basis for giving a statute a
meaning that is inconsistent
with what is expressed in the
text of the statute. It is resorted only for
clarification in case of doubt.
39 Art. VII, Sec. 23 (Const). The President
shall address the Congress at the opening of
its regular session. He may also appear
before it at any other time.
JUSTIN SUCGANG | BLOCK 2 ATTY. WIGBERTO TANADA, JR.
Legislative debates, views and
deliberations40
- Actual proceedings of the legislative body
(committee reports of legislative investigations
and public hearings, sponsorship speech,
debates and deliberations)
- The discussions on the bill may contain the
meaning which was put to the provision
- The views expressed by the legislators are not
controlling in the interpretation as to the bill’s
purpose, meaning or effect Reason: Statements
made by a legislator during floor deliberations
do not reflect the views of the entire house. It
is impossible to determine with authority what
construction was put upon by members of the
Congress who passed the bill. Those who did
not speak may not have agreed with those who
did; and those who spoke might differ with
each other
(Manila Jockey Club v. Games and
Amusement Board) Exceptions:
1. There are circumstances indicating a meaning
other than that expressed by a legislator
2. Views expressed where conflicting
3. Intent deducible from such views is not clear
4. Statute is free from ambiguity
5. When the legislator is not a member of the
congress that enacted it
Manila Jockey Club v. Games and Amusement Board
A law was passed increasing the number of days the PCSO
can conduct races. However, it did not specify when these
days were. The GAB resolved it by reducing the number of
days private entities can hold their activites.
Held: The statement of individual members is not binding for
it may only reflect the opinion of that member alone. It may
not reflect the intent of all those who passed the law.
CASCO Philippine Chemical Company v. Gimenez CASCO filed
for refund for the tax they paid for the separate importation
of urea and formaldehyde following the resolution issued by
the Monetary Board. Held: Although the bill approved in
Congress contained “urea and formaldehyde,” and the
statements made by some members clearly expressed the
exemption of separate importation, individual statements do
not reflect the view and intent of Congress as a whole in
passing said act. The enrolled bill stating “urea and
formaldehyde” is conclusive. If there was a mistake in
printing, a curative amendment must be passed.
Reports of commissions41
- Usually present in the codification of laws for
they compile and collate all laws on a particular
subject and prepare a draft of the proposed
code
40 In NAPOLCOM v. De Guzman, the records of the bicameral conference
committee clearly showed the legislative intent to exclude the PC from the
INP
41 In Civil Code and Revised Penal Code; Constitutional Commission
 Prior laws from which a statute is
based
- Part of the antecedent of the statute involved
are prior laws on the same subject
- Especially applicable in the interpretation of
codes and revised or compiled statutes
- Shows the legislative history that may clarify
the intent of the law or shed light on its
meaning and scope
Amendments of statutes * Applies when the
deleted words or phrases are not surplusage or
when the intention is clear to change the previous
meaning of the old law.
Change in phraseology by amendment
- This indicates the intent to change the meaning
of the provision from that it had originally
- Where there is a showing that a statute has
undergone several amendments and each
amendment used different phraseology, the
deliberate change of words is an indication of
the intent to change the meaning (Portillo v.
Salvani) Presumption: There must be some
purpose in making changes which should be
ascertained and given effect.
Amendment by deletion
- Deleting certain words or phrases in a statute
indicates the legislative intent to change its
meaning
Presumption: The legislature would not have made
the deletion had the intention been not to effect a
change in meaning.
Exception to the rule that amendment indicates
change: Does not apply where the intent is clear
that the amendment is precisely to plainly express
the construction of the act prior to its amendment
because its language is not sufficiently expressive
of such construction. 42
Reason: Remember that in codification, revision
and compilation of laws, condensation and brevity
is necessary. Words that do not materially affect
the statute are omitted.
Tung Chin Hui v Rufus B. Rodriguez Petitioner was arrested
for using a tampered passport which has been cancelled by
Taiwanese authorities. He filed a
petition for habeas corpus to an
RTC and was granted. After the denial
of a motion for reconsideration,
respondents filed a notice of appeal of judgment. Petitioner
filed an opposition since the appeal was filed long after the
48-hour period prescribed for habeas corpus cases by the
pre-1997 Rules of Court.
42In Enrique v. CA, the MSPB law did not
render the CSC law invalid since the two can
be harmonized. The first duty of the court is
JUSTIN SUCGANG | BLOCK 2 ATTY. WIGBERTO TANADA, JR.
Held: The 1997 Revised Rules of Court has
deleted said provision found in the earlier code. Hence, the
prevailing rule should be obeyed.
Laguna Lake Development Authority v. CA
LLDA was charged by law to maintain and protect the
Laguna de bay. After the passage of the Local Government
Code, several mayors who have territorial jurisdiction in
some parts of the lake issued business permits to construct
fish pens in said area. As a result, LLDA ordered the
demolition of the fish pen. Held: It cannot be said that the
latter law (LGC) has repealed the LLDA charter, it being the
most recent one. The LLDA is more specific as compared to
the local government code, which generally talks about the
municipal waters.
GSIS v. City Assessor of Iloilo
Private respondent bought two parcels of land named to
GSIS in an auction. Said lands were foreclosed for failure to
pay real property tax. GSIS wanted to annul the judgment of
entry of title in her name over the lands claiming that it was
exempted from local taxes. Held: It cannot be said that the
new GSIS charter has repealed the Local Government Code
provision regarding collection of taxes. Although the titles of
land are named under GSIS, it has already conveyed and
alienated the lands to private persons. Hence, the lands are
now subject to taxes. In this way, the two laws are
reconciled. And even if it does repeal the LGC, it cannot be
applied retroactively especially if a vested right will be
prejudiced.
Ty v. Trampe
Ty, a registered owner of the land, received a notice of
assessment respecting certain real properties. Held: There is
no express repeal especially because the statute has
provided a clause enumerating the laws it shall repeal.
Before determining if there is an implied repeal, the Court
should try to harmonize said laws. The assessor’s action was
set aside since he should have coordinated with other city
assessors before determining the tax increase.
Adopted statutes
- Foreign statutes adopted in this country form
part of its legislative history. General rule: The
interpretation and decision of foreign courts are
given great weight if the local statute was
patterned after or copied from those of another
country.
Presumption: In adopting foreign statutes, the
legislature is deemed to adopt also the previous
judicial construction and practical application of
said statute in that country.
Exceptions:
1. Where there is material difference between
the foreign and local law
2. Where the foreign construction is patently
erroneous or has not been settled
to reconcile the conflicting provisions. Only if the repugnancy is
irreconcilable that we can say that there has been an implied repeal.
 3. Where foreign construction is not
reasonable, not in harmony with justice, public
policy and other local statutes
4. Where the local court has given its own
construction to said statute
Conditions at the time of enactment
- Physical conditions of the country and the
then circumstances that may affect the
legislative intent
- The Court should place itself in the situation
of the legislature during that time
Presumption: Statutes do not operate in a vacuum.
In enacting a statute, the legislature is presumed to
have taken into account the
existing conditions of things at the time of
enactment
History of the time
- Almost similar to taking into consideration the
condition at the time of enactment
- The law, being a manifestation of social culture
and progress, must be interpreted taking into
consideration the stage of such culture and
progress including all concomitant
circumstances Presumption: Law is not a
watertight compartment sealed or shut off
from the contact with the drama of life which
unfolds before our eyes. It is not a cloistered
realm but a busy state in which events are held
up
to our vision and touch our elbows.43
Contemporaneous construction44
- Also called practical constructions
- Constructions placed upon the statutes at the
time of, or after, their enactment by the
executive, legislative or judicial authorities
Maxim: contemporanea exposition est optima et
fortissimo in lege (the contemporary
construction is strongest in law)
*What is commonly understood as contemporaneous
construction is that one placed upon the statute by an
executive or administrative officer.
*With the duty to enforce the laws come the
interpretation of its ambiguous provisions.
Weight given to
contemporaneous construction
- It is entitled to great weight
and respect by the courts in the
interpretation of ambiguous provisions of law.
- Especially if the construction is followed for a
considerable period of time (Molina
43Wortham v. Walker Tex
44
In CEMCO Holdings, Inc. v. National Life
Insurance, the contemporaneous
construction of the SEC to the mandatory
tender offer rule was sustained since it was
JUSTIN SUCGANG | BLOCK 2 ATTY. WIGBERTO TANADA, JR.
v. Rafferty), weight given increases as the
period in which it is followed and observed
lengthens and its acceptability widens.
- So long as it continues and Congress has not
seen fit to repeal or change the law
Presumption: Executive officials are presumed to have
familiarized themselves with all considerations
pertinent to the meaning and purpose of the law, and
to have formed an independent, conscientious and
competent expert opinion (Asturias Sugar Central, Inc.
v.
Commissioner of Customs)
Reasons:
1. Respect due the government agency or officials
charged with the implementation of the law
2. Competence, expertness, experience, and
informed judgment, and the fact that they draft
the law they interpret
3. Need for certainty and predictability in the law
Exceptions:
1. No ambiguity in the law (Regalado v Yulo)
2. Construction, clearly erroneous is null and void
(Molina v. Rafferty)
3. The court has previously given the statute a
different interpretation (Asturias Sugar Central,
Inc. v. Commissioner of Customs)
Enrique v. CA
Petitioners were charged for helping examinees in the civil
service exam in consideration of a payment. The CSC
rendered a decision dismissing them.
Held: Although there is a law creating a Merit System
Protection Board under the CSC vesting it with jurisdiction to
hear and decide administrative cases, CSC also has a
concurrent original jurisdiction. The MSPB law did not
amend the CSC law. Great weight is given to the CSC
Memorandum Circular stressing the concurrent jurisdiction
of the two bodies.
*But erroneous construction does not prevent
correction:
- The doctrine of estoppels does not preclude
correction of the erroneous construction by the
officer himself, his
successor, or the Court.45
- A person who has relied upon such
construction may not prevent the application
of the new interpretation.46
tasked to implementation of the Securities Act.
45 PLDT v. Collector of Internal Revenue
46 Koppel (Phils.) v. Yatco
 - This who have benefited may not *Legislative interpretation
prevent correction; or excuse themselves from 1. Prescribes rules of construction or indicating
complying with the corrected one; or set up as how its provisions should be construed in an
a legal obstacle against recovery from them of interpretative or declaratory clause of a
what they received on the basis of an statute
erroneous construction47 2. The legislature may also define the terms used
General rule: Erroneous construction creates no vested in the statute
rights on the part of those who relied upon them, and 3. It may also pass a resolution indicating its sense
followed such construction. Reason: A vested right or intention in a statute
may not arise from a wrong interpretation of a law by 4. May also take the form of legislative approval:
an administrative or executive officer whose primary a. Re-enactment of a statute
duty is to enforce, and not to construe the law.48
previously given a contemporaneous
Exception: This is not absolute and admits
construction is a persuasive indication
exceptions in the interest of justice and fair play.49
of legislative approval50

ABS-CBN v. CTA
b. Using words similar in import to the
A memorandum circular interpreting the National language of an earlier law which has
Internal Revenue Code was release. Following this, ABS-CBN received a practical interpretation
dutifully paid the taxes according to the formula set. A new c. Amending a prior statute
law was passed amending the assailed provision. A new without providing anything which
order was released by the commissioner of internal revenue would restrict, change or nullify the
revoking the earlier circular for being erroneous for lack of previous contemporaneous
legal basis. Because of this, they demanded petitioner to pay construction placed upon it
the deficiencies based on the new formula. Held: Although
d. Appropriating money for the
the government is not estopped to collect taxes because of
mistakes of its collectors, it admits of certain exceptions in officer designated to perform a task
the interest of justice and fair play. The order cannot be pursuant to an interpretation of a
retroactively applied if it will prejudice the taxpayer, statute
especially if the latter has followed it in good faith. e. With notice of a previous construction,
the legislature did not do repudiate it,
Kinds of executive interpretations there is implied acquiescence to, or
1. Interpretation by usage or practice- approval of, an executive or judicial
construction made by an executive officer construction of a statute Exception:
directly called to implement the law (circular, The legislature, in indicating its
directive, regulation, opinions and rulings) construction of a law, cannot limit or
2. Advisory opinions- one made by the restrict the power of the Court.
Secretary of Justice in his capacity as chief legal - It may not make a definition conclusive to a
adviser of the government upon request of statute which defined the term or to other
administrative officials who enforce the law. statutes (City of Manila v. Manila
3. Ruling of quasi-judicial agencies- Remnants Co, Inc)
interpretation handed down in an - It cannot validate a law which violates the
adversary proceeding constitution to prevent an attack of it in
the courts (Endencia v. David) When used:
*The common usage and practice under a statute is of While legislative interpretation is not
great value to its construction. controlling, the Court may resort it to
Maxim: optimus interpres rerum usum (the best clarify ambiguity in the language. Such
interpreter of a law is usage) interpretation is entitled to respect,
- Rules and regulations issued by executive or
administrative officer pursuant to law have the
force and effect of laws.
- The administrative agency has
the power to interpret its own
rules; this will become part of the rules

47 Legaspi v. Mathay 50To be applicable, earlier law must be re-enacted and not merely amended
and the contemporaneous construction must be in the form of regulation to
48 Hilado v. Collector of Internal Revenue implement the law and duly published and not merely administrative ruling
embodied in a letter to a specified individual and not published (Alexander
49 ABS-CBN v. CTA Howden & Co., Ltd. v. Collector of Internal Revenue).

JUSTIN SUCGANG | BLOCK 2 ATTY. WIGBERTO TANADA, JR.

 especially if the executive
department has similarly construed the
state.51 52
Stare decisis
- The decisions of the Supreme Court applying or
interpreting a statute is controlling with
respect to the interpretation of that statute
and is of greater weight than that of an
executive or administrative officer
- Desirability of having stability in the law
Reason: Interpretation given by the Supreme Court
forms part of that statute itself and of the legal
system and comes from that branch entrusted with
the duty to construe or interpret the law.53
Maxim: stare decisis et non quite movere (one
should follow past precedents and should not
deserve what has been settled) Exception: It does
not mean blind adherence to precedents. The
doctrine, no matter how sound, must be
abandoned if found to be contrary to law. For it is
more important for the court to be right.
When applicable:
1. Direct ruling- ruling must be categorically
stated on an issue expressly raised by the
parties
2. Facts are substantially the same
Lazatin v. Desierto
Congressman Lazatin was charged by the Fact Finding
Bureau of the Office of the Ombudsman with
malversation of public funds. The Office of the Special
Prosecutor (OSP) submitted its resolution to dismiss the
charge for lack of evidence. The Ombudsman ordered
the Office of Legal Affairs to review the OSP resolution.
The latter recommended proceeding with the case.
Lazatin claimed that, under the Constitution, it is not
within the power of the Ombudsman to prosecute. The
power is expressly given to the OSP.
Held: Although not expressly enumerated, the
Ombudsman is given other powers necessary to further
its duties. As early as Acop v. Office of the Ombudsman,
the Court already ruled that RA 6770 is not
unconstitutional, although it subsumed the OSP under
the Ombudsman. Several cases followed the precedent;
hence, unless there is no clear and compelling reason to
abandon the doctrine, it should be followed.
51For an orderly and harmonious
interpretation and advancement of the law,
the court should, when possible keep step
with other departments (Yra v. Albana).
52In case of an agreement between two
departments- the executive and legislative-
to the meaning of the law, and it devolves
upon the judiciary to give it a deferential
treatment (Bengzon v. Secretary of Justice).
53
Art. 8 (CC)
54Opinion express by a court upon
some question of law which is not
JUSTIN SUCGANG | BLOCK 2 ATTY. WIGBERTO TANADA, JR.
Ting v. Velez-Ting
Respondent filed for a declaration of nullity of marriage
under Art. 36 of the Family Code. She claimed that her
husband does not only give support to the family but
also is a compulsive gambler, drunkard, and violent. The
trial court and CA declared their marriage null and void
after taking cognizance of the psychiatric finding
presented by respondent.
Held: The Court did not overrule the Santos and Molina
doctrines. It merely liberalized it since instead of serving
as guidelines, these became a straightjacket fitting all
cases into it. The psychiatric reports shall not be
conclusive to the courts and are not condition sine qua
non for the nullity of marriage. The totality of evidence
should be the basis.
When not used:
1. Ruling is an obiter dictum54
2. Facts are dissimilar
3. There is a conflict between the
precedent and the law55
*Only Supreme Court can change or
abandon a precedent enunciated by it.
*Until it abandons or overrules a
doctrine, the lower courts are duty bound
to obey it. If lower courts feel that the
doctrine is against their way of
reasoning, they may state their personal
opinion but must decide the case in
accordance with
the doctrine and not with their personal 56
view.
Tan Chong v. Secretary of Labor
Two cases are involved having almost similar facts.
Both petitioners had a Chinese father and a
Filipino mother and were born in the Philippines:
the first one in San Pablo, Laguna, the other in
Jolo, Sulu. At first, they were declared Filipino
citizens by the Court but the Solicitor General filed
a motion for reconsideration.
Held: The Court has cited a long list of cases
pertaining to citizenship, in which its decisions
vacillated. Stare decisis cannot apply when the
precedent and the existing law are in conflict. Since
necessary to the decision of the case before it. It is a
remark made, or opinion expressed, by a judge in his decision upon a
cause “by the way,” that is, incidentally, and not directly upon
the question before him, or upon a point not necessarily involved in
the determination of the cause, or introduced by way of illustration,
or analogy or argument (Delta Motors Corp. v. Secretary of
Labor).
55In Tung Chin Hui v Rufus B. Rodriguez, the Court held that the doctrine
of stare decisis cannot be invoked since there is a new law that took
effect, hence, the rulings of the previous cases shall no longer apply.
56 Canon 18, Canons of Judicial Ethics
 the jus soli common law principle of the
US did not extend to out jurisdiction and, only
Spanish subjects residing from April 11, 1899 are
considered citizens under the then prevailing
Philippine Bill of 1902, the Court ruled that
ADHERENCE TO, OR DEPARTURE FROM,
LANGUAGE OF STATUTE
Adherence to the language
Literal meaning, Plain-meaning rule, Verba legis
General rule: The intent of the legislature is found in
the language of the statute.
Maxims:
- index animi sermo est (speech is the index of
intention)
- verba legis non est recedendum (from the
words of the statute there should be no
departure)
- dura lex sed lex (the law may be harsh, but it is
still the law)
- hoc quidem perquam durum est, sed ital ex
scripta est (it is exceedingly hard but so
the law is written) Reasons:
- A statute, being the will of the legislature,
should be applied in exactly the way the
legislature has expressed itself clearly in the
law.
- The duty of the court is limited to inquiring into
the legislative intent and, once this is
determined, to making said intent effective.
Phrases:
1. What is not clearly provided in the law cannot
be extended to those matters outside its
scope.57
2. Where the statute is clear, plain, and free from
ambiguity, it must be given its literal meaning,
applied without attempted interpretation and
must be taken to mean exactly as what it says.
3. Where the law is clear and free from doubt and
ambiguity, there is no room for construction or
interpretation.
4. Courts must administer the law, not as they
think it ought to be but as they
find it and without regard to
consequences. 58
57 Baranda v. Gustillo
58 For whether a statute is wise or expedient
is not for the courts to determine (Director
of Lands v. Abaya).
59
Go v. Anti-Chinese League of the
Philippines
JUSTIN SUCGANG | BLOCK 2 ATTY. WIGBERTO TANADA, JR.
petitioners were not Filipino citizens on the
ground that their father was of Chinese parentage.
5. The law should be applied regardless whether
it is unwise, hard or harsh.
6. If the law is clear and free from doubt, it is the
sworn duty of the court to apply it without fear
or favour, to follow its mandate, and not to
tamper with it.59
7. What it decrees must be followed; what it
commands must be obeyed.60
8. Where the law is clear, appeals to justice and
equity as to justification to construe
it differently are unavailing. 61
Globe Mackay v. NLRC
Private respondent Salazar was found to be close to Saldivar
and, in fact, living with him in an apartment. The latter was
investigated for defrauding petitioner and use of an air-con
without authorization. Because of this, she was suspended
and, later on, dismissed. Held: The suspension is legal.
However, there was no sufficient evidence for her dismissal.
Hence, following the provision of the law, she was unjustly
removed and is entitled to reinstatement and payment of
back wages. The principle of “strained relations” cannot be
accepted since her job as systems analyst is not one
characterized as a position of trust. Loss of confidence
cannot also be accepted since it must rest upon a valid basis.
The report made by the company’s internal auditor is one-
sided because Saldivar has already resigned, depriving him
opportunity to defend himself.
Cecileville Realty & Service Corp. v. CA Petitioner owned a
parcel of land while private respondent Pascual occupied a
portion of it. Despite several demands, Pascual did not
vacate the land. Held: The defense that Pascual was just
helping his mother, a tenant, in cultivating the lands cannot
be accepted. The law is clear, only the tenant, and not his
relatives, can demand for a home lot suitable for dwelling.
RCBC v. IAC
BF Homes filed a petition for rehabilitation and suspension
of payments with the SEC. RCBC, as a creditor, requested the
sheriff to extra-judicially foreclose its real estate mortgage.
Despite the ongoing case in the SEC, RCBC filed an action for
mandamus to
compel the sheriff to execute a certificate of sale in its name.
Later on, SEC appointed a management committee to assist
BF Homes with the rehabilitation/liquidation.
Held: Even if it would seem logical that suspension should
succeed the application for rehabilitation, the law is clear.
60 PNB v. Bitulok Sawmill, Inc.
61For equity is available only in the absence of law and not its replacement.
Equity is described as justice outside legality, which simply means that it
cannot supplant although it may supplement the law. Aequitas nunquam
contravenit legis. Equity never acts in contravention of justice (Aguila v. CFI
Batangas).
Only when a management committee is
appointed will other actions and claims shall be suspended.
Segovia v. Sandiganbayan
Segovia, and other petitioners who were suspended, were
designated to the Contracts Committee for a project of
NAPOCOR in Mindanao. They had disqualified the two
lowest bidders. Because of this, Urban, the second lowest
bidder complained and charged them for violations of the
Anti-Graft and Corrupt Practices Act. As a result, they were
suspended during the pendency of investigation. Held: The
law clearly provided that all officials, during the pendency of
a criminal prosecution, shall be meted with a preventive
suspension. It is mandatory and not discretionary on the part
of Sandiganbayan; this is to prevent them from influencing
the process either by intimidating the witnesses or
tampering with evidences.
People v. Mapa
Mapa claimed that he was a secret agent of Governor Leviste
when he was charged for illegal possession of unlicensed
firearms.
Held: Although it was earlier held that secret agents may be
exempted from possession of firearms since they do the
work of peace officers, the Revised Administrative Code
clearly enumerated those who may be exempted, and secret
agents were not included.
Gan v. Reyes
Reyes filed an action for support, claiming that she and Gan
had a lovechild. The trial court ruled in favour of Reyes and
ordered the immediate execution of the support. Gan
challenged the ruling and still withheld support.
Held: Child support is immediately executory and cannot be
stayed by an appeal unless provided by the trial court. This
has been clearly stated in the Rules of Civil Procedure.
Largado v. Masaganda
Private respondent Delos Reyes filed a petition to the Justice
of the Peace asking for the guardianship of petitioner’s
children. It was decided in his favour but upon appeal to the
CFI, it was dismissed since the Judiciary Act of 1948 said the
justices of the peace may not extend to the appointment of
guardianship. Held: The decision of CFI is affirmed. The law
was clear. Although it was contended that the term
“guardian” was only due to an oversight, as opined by the
Justice Secretary, the mistake cannot be corrected by
executive fiat but by legislation, which Congress has done in
enacting RA3090 correcting said statute. But this cannot be
given retroactive effect.
Departure from literal interpretation
Ratio legis
- Interpretation according to the
spirit of reason of the law
General rule: The spirit or intention of a statute prevails
over the letter of it.
62 De Jesus v. City of Manila
63 US v. Go Chico
JUSTIN SUCGANG | BLOCK 2 ATTY. WIGBERTO TANADA, JR.
Maxims:
- ratio legis et anima legis (the reason of the law
is its soul);
- ratione cessat lex et cessat lex (when the
reason of the law ceases, the law ceases)
- verba intentioni, non e contra, debent inservire
(words ought to be more subservient to the
intent and not the
intent to the words)
People v. Almuete
Defendants were accused of pre-threshing a portion of the
harvest without notice to and consent of the landowner.
They were charged for violating the Agricultural Tenancy Act.
Held: The case was dismissed since the law from which the
crime was founded has been effectively repealed by the
Agricultural Land Reform Code. A similar case was also
dismissed by the SC since the law was already in force at the
time of the commission of the crime.
When used:
- A statute must be capable of construction or
interpretation. The court must use every
authorized means to ascertain the intent of the
statute and give it an intelligible meaning. The
court may even depart from the language of a
statute if to do so will enable to effectuate
legislative intent and purpose.
- If a language is capable of more than one
meaning is to be taken in such sense as to
harmonize with the intention and object and
effectuate the purpose of the enactment.
When not used: Where a statute totally fails to express
a meaning, a becoming sense of judicial modesty
forbids the court from assuming and, consequently,
from supplying a meaning to it.
Hence, the statute is necessarily inoperative.
Limitation: Applies only when there is ambiguity in the
language employed in the law. Where the law is clear
and free from ambiguity, the letter of the law is not
disregarded on the pretext of
pursuing its spirit.62
Phrases:
1. The thing which is within the intention of the
statute is as much within the statute as if it is
were within the letter, and a thing which is
within the letter of the statute is not within the
statute unless it be within the intention of the
lawmaker.63
2. Intent is the spirit which gives life to a
legislative enactment.64
How done:
64 Torres v. Limjap
 In correcting a clerical error or
obvious mistake, the court is not indulging in a judicial
legislation, it is merely endeavouring to rectify and
correct a clearly clerical error in the wording of the law
in order to give due course and carry out the evident
intent.65
- Supplying legislative omission
Where literal import of the language of a
statute shows that words have been omitted
that should have been in the statute to carry
out its intent and spirit, clearly ascertainable
from the context, the court may supply the
omission to make the statute conform to the
obvious intent of the legislature or to prevent
the act from being absurd.66
- Correcting clerical errors
The court, in order to carry out the obvious
intent of the legislature, may correct clerical
errors, mistakes or misprints which, if
uncorrected, may render the statute
meaningless, empty or nonsensical or would
defeat or impair the intended operation.67
- Surplusage and superfluity disregarded
Where a word, phrase or clause in a statute
is devoid of meaning in relation to the context
or intent of the statute, or where it suggests a
meaning that nullifies the statute or renders it
without sense, these may be rejected as
surplusage and entirely ignored.68
- Redundant words may be rejected
Although it is a general rule to give every
part of the statute a meaning, it is not the
obligation of the court to give a redundant
word or phrase a special significance. A use of
word or phrase, treated as a mere reiteration
or repetition of other language in the statute,
may be rejected.
- Obscure or missing word or false description
may be disregarded Lingual imperfection in the
drafting of the statute should never be
permitted to hamstring judicial search for
legislative intent. The court may disregard
loose or obscure words in order to arrive at the
real meaning.69
- Number and gender of words
A word in plural may include the singular, and
vice versa.70 The masculine, but
65 Lamp v. Phipps
66
Barret v. Union Bridge, Co.
67
Griffin v. Greene
68
Demafiles v. COMELEC
69
Salaysay v. Castro
70
Santillon v. Miranda
JUSTIN SUCGANG | BLOCK 2 ATTY. WIGBERTO TANADA, JR.
not the feminine, includes all genders,
unless otherwise provided or implied in the
context.
Rufino Lopez and Sons, Inc. v. CTA Petitioner imported a
hexagonal wire netting from
Germany and the Collector of Customs assessed it. Failing to
secure a reassessment, petitioner appealed to the CTA. The
case was dismissed for lack of jurisdiction.
Held: There was a clerical error in the statute. Following the
literal interpretation, the statute has lodged with the CTA
the appellate jurisdiction to decisions of the Commissioner of
Customs, but no person affected by the decision of him may
appeal to the CTA, only those made by the Collector of
Customs. Collector in Section 11 should be read as
Commissioner; this is not judicial legislation but only carrying
out the intent of the legislature.
Construction according to the spirit:
A statute may therefore be extended to cases not
within the literal meaning of its terms, so long
as they come within its spirit or intent.71
1. Construction to accomplish purpose Statutes
should be construed in the light of the object to be
achieved and the evil or mischief to be
suppressed.72 Construction which gives effect to
the evident purpose sough to be attained by the
enactment of the statute must be followed.73
Hence, as between two statutory interpretations,
that which better serves the purpose of the law
should prevail.74
Reason: Laws are not just mere composition, but
have ends to be achieved and that the general
purpose is a more important aid to the meaning of
a law than any rule which grammar may lay down.
When not used: cessante ratione legis, cessar et
ipsa lex (when the reason of the law
ceases, the law itself ceases)
2. Construction to avoid absurdity Statutes may
be extended to cover cases not within the literal
meaning of the terms, if their exact and literal
import would lead to absurd or mischievous
result75 and nonsensical results. 76
Presumption: Congress could not have intended
absurd interpretation of the law. Maxim:
interpretatio talis in ambiguis simper fienda est ut
evitetur inconveniens et absurdum (where there is
71 Rufino Lopez and Sons, Inc. v. CTA
72 LVN Pictures, Inc. v. Philippine Musicians Guild
73 Sanciangco v. Rono
74 Salenillas v. CA
75 Rufino Lopez and Sons, Inc. v. CTA
76 People v. Duque
 ambiguity, such interpretation as will
avoid inconvenience and absurdity is adopted)
Paras v. COMELEC
Petitioner was then the incumbent barangay captain. A year
after his election, almost more than 25% of his constituent
filed a petition for recall. Petitioner contended that the
move for a recall is barred since by next year, an SK election
will be held, which he interprets as a regular local election
(the LGC prohibits any more for recall a year after and
before a local election).
Held: To accept the literal interpretation of petitioner leads
to absurdity. This will expressly prohibit any recall move and
defeat the intent of Congress. The local election should be
referred to as the one from which his position will be
opened- in this case, barangay captain.
Chartered Bank of India v. Imperial
The Philippine National Bank filed a petition in the CFI
Manila to compel Umberto de Poli et al. to deliver to them
the goods and merchandise described in the mortgage. As a
result, the sheriff has seized the goods described. Within 24
hours after the sheriff has taken possession of said goods,
petitioners filed a petition to declare Umberto de Poli
insolvent and was granted. The court ordered the sheriff to
take possession of the goods and merchandise which had
already been attached by him in the action instituted by the
PNB against de Poli.
Held: Although creditors should be treated equally in the
distribution of goods of an insolvent, PNB is a preferred
creditor for having a secured holding such as mortgage, lien
or pledge. To construe a provision without reference to its
first part, would result to an absurd and unreasonable
situation where his rights are preserved but he cannot
participate in the election of an assignee in an insolvency
proceeding, or surrender a property delivered to him as
security of said lien for the benefit of all creditors of the
insolvent.
3. Construction to avoid injustice The
interpretation to be adopted is that which is free
from evil or injustice. Presumption: The
legislature, in enacting a law, did not intend to
work a hardship or an oppressive result.
Maxim: interpretation quae vitio caret (that
interpretation is to be adopted which is free
from evil or injustice)
Casela v. CA
Petitioner’s house was to be demolished after Magsaysay
secured a writ of execution from the CAR. But he did not
vacate the land and even instituted
a petition for payment to his house
and other improvements in the CFI.
After two more writ of executions,
CAR ruled that its earlier decision cannot anymore be
executed since the 5-year reglementary period has already
lapsed.
Held: An interpretation that will lead to injustice should be
avoided. Although 5 years have passed since the decision
has become final, the time when the writ cannot be served
should be deducted. This is because Magsaysay has not been
sleeping on his rights and exhausted all legal means to eject
JUSTIN SUCGANG | BLOCK 2 ATTY. WIGBERTO TANADA, JR.
Casela, in fact, he secured 3 writs of
execution. Casela only wanted to delay and prolong the
execution.
Cosico v. NLRC
The Assistant Station Manager position of Eva Air operations
in Manila, which Cosico was holding, was abolished because
of its cost-cutting measure. The operation target of 60
passengers per flight was not reached, it was found out that
only 25 average passengers were there for a flight. Because
of this, he sued Eva Air for illegal dismissal in the labor
arbiter and ruled in his favour. Eva Air elevated the case in
the NLRC and posted a surety bond, but only amounting to
the sum of back wages and 13th month pay. Held: The Court
held that to require Eva Air to post a bond inclusive of
exemplary and moral damages and attorney’s fee is unjust,
excessive and has the effect of depriving their right to
appeal.
Salvacion v. Central Bank
Petitioner was raped several times by private respondent
Bartelli, a tourist. On the day of his hearing for petition for
bail, Bartelli escaped from jail. Hence, a notice of
garnishment was delivered to Chinabank. However,
Chinabank contended that the account cannot be garnished
since RA 1405 prohibits the garnishment of a foreign
account. Held: Although the law is clear, it cannot be
invoked since it will lead to injustice. The intention of the law
is for economic reasons, to prevent withdrawal of dollar
reserves since foreign investments were minimal. However,
in Bartelli’s case, he was just a transient and will maintain
the account for a short period of time. To uphold the law is
to deny justice to a victim of a foreigner who will just stay
temporarily by not availing of damages.
4. Construction in favour of right and justice
Any doubt in the construction of a statute should
be resolved in favour of right and justice.
Maxim: jure nature aequum est neminem cum
alterius detriment et injuria fiery locupletiorum
(when the statutes are silent or obscure, the
solution is that would response
to the vehement urge of conscience)
Alonzo v. IAC
Private respondents were siblings who inherited a piece of
land. Two of them sold their part to spouses Alonzo. Later,
the son of the spouses built a house after getting married.
One of the siblings brought the action to recover said
portion for not being informed of the sale (since the land is
under a co-ownership). Held: Although the law requires a
written notice of sale from the vendor, equity and justice
should also be considered. For several years, petitioners
have been living in said area. It is improbable that private
respondents would not notice that there are people not one
of them living in their inherited land. The son of the
petitioners has built his house receiving no complaint from
the siblings. Hence, the prescription of the right of
redemption has started sometime during the 1960s (time
when lots were sold).
 5. Construction to avoid danger to
public interest
Where great inconvenience will result, or great
public interest will be endangered or sacrificed, or
great mischief done, from a particular construction
of a statute, such construction is to be avoided.
6. Exemption from rigid application of law
Equity as well as exceptional situations in a case
may require a departure from established rules.
Where the rigorous application of the law would
result in preventing a fair and impartial injury into
the actual facts of a case, the exigencies of justice
demand that the general rule should yield to
occasional exceptions wherever there are weighty
reason for it.
Maxim: summum jus, summa injuria (the rigor of
the law would become the highest
injustice)
7. Law does not require the impossible A statute
may not be construed as to require compliance
with what it prescribes cannot, at the time, be
legally accomplished Maxim: nemo tenetur ad
impossible (the law obliges no one to perform an
impossibility) Impossibilium nulla obligation est
(there is no obligation to do an impossible thing)
8. Implications
Doctrine of necessary implications- what is implied
in the statute is as much a part of it as that which is
expressed.77 Every statute is understood, by
implication, to contain all such provisions as may
be necessary to effectuate its object and purpose.78
Maxims: ex necessitate legis (from the necessity of
law) in ei quod plus sit, semper inest et
minus (the greater includes the lesser)
Chua v. CSC
Petitioner Chua, a coterminous to a project in the
National Irrigation Administration (NIA) for a span of 15
years, wanted to avail the RA6683 providing for early
benefits and separation from government services.
Respondent CSC did not grant her petition stating that she is
not a career and non-career employee, her position is not
included in its regular plantilla.
Held: To extend the benefits to the non-career employees
such as casual and emergency employees and exclude
coterminous ones will violate the equal protection clause of
the constitution since they are similarly
situated. Hence, in order to give life
to it, the doctrine of necessary
implications should be applied, and coterminous employees,
77 In re Dick
78 Go Chico v. Martinez
79 Batungbakal v. National Development Co.
80 Suanes v. Chief Accountant of the Senate
JUSTIN SUCGANG | BLOCK 2 ATTY. WIGBERTO TANADA, JR.
who have rendered years of service to the
government should be deemed included.
Limitations:
1. Since it excludes what is merely plausible,
beneficial or desirable, this may not be used to
justify the inclusion in a statute of what to the
court to be wise and just, unless it is at the
same time necessarily and logically within its
terms.
2. May not be used to support an interpretation
destructive of the object or purpose of the law.
3. May not be contrary to the Constitution or to
existing laws.
Necessary implications:
1. Remedy implied from a right
The existence of a right in favour of a
person implies a corresponding obligation on
the part of another who violates such right,
and entitles the former to a remedy to assure
its observance and vindication.79 Maxim: ubi
jus, ibi remedium (where there is right, there is
a remedy for its violaton)
2. Grant of jurisdiction
Jurisdiction to hear and decide cases is
granted by the Constitution or a statute. But it
cannot be implied from the language of the
statute, in the absence of a clear legislative
intent. But the grant of it carries all necessary
and incidental power to employ all writs,
processes and other means essential to make
the jurisdiction effective.80 Hence, where a
court has jurisdiction over the main cause of
action, it can grant reliefs incidental to it, even
if these are outside of its jurisdiction.
3. Grant of power
Where a general power is conferred or
duty enjoined, every particular power
necessary for the exercise of one or the
performance of the other is also conferred.
These incidental powers are those which are
necessarily included in, and are therefore of
lesser degree than the power granted.
- The power to establish an office
includes the power to abolish it81
- The power to approve a license
includes the power to revoke it82
- The power to deport includes the
power to order the arrest of
undesirable aliens83
81 Castillo v. Pajo
82 Grodon v. Veridiano
83 Qua Chee Gan v. Deportation Board
 - The power to regulate
telephone service includes the power
to establish and operate by themselves
a telephone service84
- The power conferred to an
administrative officer to issue rules and
regulations includes the authority to
delegate to subordinate officer the
performance of a particular
function85
4. What cannot be done directly cannot be
done indirectly86 Maxim: quando aliquid
prohibetur ex directo, prohibetur et per
oliquum
5. There should be no penalty for compliance
with law
If an act is faithfully done in compliance
with the law, simple logic, fairness and reason
countenance cannot
allow an imposition of penalty
Limitations to implications:
1. Grant of power excludes greater power
2. What is implied should not be against the
law
3. Authority to charge against public funds
may not be implied
4. Doctrine of pari delicto Maxims:
ex dolo malo non oritur action (no
man can be allowed to found a claim upon his
own wrongdoing or inequity) nullus
commodum capere potest de
injuria sua propria (no man should be allowed
to take advantage of his own wrong)
in pari delicto potior est condition
defendentis
Exceptions:
1. If the violation is done against an avowed
fundamental policy or public interest87
2. When the transaction is not illegal but
merely prohibited and the prohibition is
designed for the protection of one party88
INTERPRETATION OF WORDS AND PHRASES
How to define words and phrases
Words or phrases may have
an ordinary, generic, restricted,
technical, legal, commercial or
trade meaning, which may be
defined by the statute itself or have received a judicial
construction. Which meaning should be
given a word or phrase rests upon what the legislature
intended.
1. Ordinary meaning
2. Statutory definition
3. General words
a. Where the law does not distinguish
4. Commercial or trade meaning
5. Technical or legal meaning
6. Identical terms
7. Purpose of statute
8. Relation to other provisions
ratio legis
9. Dictated by context
a. Disjunctive and conjunctive words
Ordinary meaning
- The general rule is that words should be given
their plain, ordinary, and common usage
meaning89
- Natural, ordinary, commonly accepted and most
obvious signification Presumption: Lawmakers
employed words in their ordinary and common
use and acceptation. Since the Court should not
presume that the lawmaking body does not know
the meaning of the words and the rules of
grammar.
Statutory definition
- Statutes sometimes define particular words and
phrases
- In this case, the legislative definition controls the
meaning of the word, irrespective of the ordinary
or common meaning90
- But it is not a usurpation of the court’s function to
interpret the laws, since it merely legislates what
should form part of the law
itself91
Limitations:
1. Controlling in the act concerned and not in
other statutes even if the same word or term is
used
2. If the application creates obvious incongruities
in the language of the statute, destroys the
purpose, or
becomes illogical
General words
- Words of general significance in a statute is to be
taken in its ordinary and comprehensive sense

84 PLDT v. City of Davao

88 Barsobia v. Cuenco
85 89 Mustang Lumber, Inc. v. CA
Esperanza v. Castillo

86 90 People v. Buenviaje
Ligot v. Mathay
91 De Ponce v. Sagario
87 Enrique Yuchengco, Inc. v. Velayo
JUSTIN SUCGANG | BLOCK 2 ATTY. WIGBERTO TANADA, JR.
- A general word should not be given a
restricted meaning where no restriction is
indicated
- If a word in a statute has both restricted and
general meaning, the general must prevail over
the restricted unless the nature of the subject
matter or the context in which it is employed
clearly indicates that the limited sense is intended
Exception: If the word is given a different or restricted
meaning
Maxims: generalia verba sunt generaliter
intelligenda (what is generally spoken shall be
generally understood) generale dictum generaliter
est interpretandum (a general statement is
understood in a general sense)
People v. Santiago
Santiago was accused of libel for besmirching the name of
then Mayor Arsenio Lacson with malicious intent. He
contended that it was only oral defamation, in which, action
has already prescribed. Held: Amplifier, used by defendant,
is not similar to radio. The latter involves transmission of
electromagnetic waves without wires, while the former uses
a conducting wire intervening between the transmitter and
the receiver. Radio cannot be then interpreted to include
amplifier. And using the associated words, it should be
construed as to be characterized with permanence.
*Progressive interpretation
- Generic term should include not only peculiar
conditions obtaining at the time of its
enactment but those that may normally arise
after92
- Apply to all cases that come within the terms
and its general purpose and policy, existing
subsequent to its passage
- Keeps legislation from becoming ephemeral
and transitory
Where the law does not distinguish
- Corollary of the principle that general words
and phrases in a statute should be accorded
their natural and general significance93
- General term or phrase should not be reduced
into parts and one part distinguished from the
other so as to justify exemptions from the
operation of law94
- Corollary to this is where the law does not
make any exceptions, the court
may not except something from
it Maxim: ubi lex non distinguit
nec nos distinguire debemos (where the law
92
Geotina v. CA
93
Lo Cham v. Ocampo
94SSS v. City of Bacolod
95Asiatic Petroleum Co. v. Commissioner of
Internal Revenue
JUSTIN SUCGANG | BLOCK 2 ATTY. WIGBERTO TANADA, JR.
does not distinguish, courts should not
distinguish) Presumption: The legislature made
no classification in the use of a general word or
expression
Exception: Where there are facts or circumstances
showing that the legislature
intended a distinction or qualification
Ramirez v. CA
Private respondent allegedly insulted and humiliated
petitioner in a manner offensive to her dignity and
personality. Because of this, she instituted a civil case for
damages where she presented a verbatim transcript of the
event because she recorded said conversation. With this,
private respondent filed a criminal case against Ramirez for
violating the antiwiretapping act or RA 4200. Petitioner
contended that she is exempted since she was a party to the
conversation.
Held: The law clearly provided that “any person” not
authorized by all parties to any private communication is
liable. It did not make any distinction whether or not a
person to be penalized should or should not be a party to
the conversation. Hence, even a person, party to a
conversation, records it without the others’ knowledge is
considered a violator.
Commercial or trade meaning
- Words and phrases, which are common use among
merchants and traders, acquire trade or
commercial meanings which are generally accepted
in the community in which they have common use
- Hence, the understanding of the trader determines
the construction to be given
- Usually applicable to tariff laws and laws of
commerce
Exception: Legislative intent to the contrary Examples:
1. “Dispose of” is to sell95
2. “Gross value in money” is gross selling price96
Technical or legal meaning
- Words used in technical sense, or have been
judicially construed to have a certain meaning, or
has a well-known legal meaning97
Exception: Legislative intent or qualification to the
contrary Examples:
1. “Proper action” is an ordinary suit which
prosecutes another for the enforcement of a
right98
2. “Acquitted” is the finding of not guilty based on
merit, hence, different from dismissal
(insufficiency of evidence)99
96
San Miguel Corp. v. Municipal Council of Mandaue
97
Krivenko v. Register of Deeds
98 Manila Herald Publishing Co, Inc. v. Ramos
99 Manlayaon v. Lising
 3. “Previously convicted” refers to
the date of conviction and not date of
commission
of crime100
Identical terms
- The general rule is words or phrases repeatedly
used in a statute will bear the same and consistent
meaning throughout the
whole statute101 When
applied:
1. Particularly applies where words appear so
near each other physically
2. The word has a technical meaning defined in
the statute
Exception: Unless a different intention appears or is
clearly expressed
Presumption: Words used in a statute is used in
the same sense throughout the whole law
Qualified by purpose of statute
- The purpose is that which induced the legislature
to enact the statute
- Hence, the court should adopt that interpretation
that accords best with the manifest purpose of the
statute or promotes or realizes its object102
- Construction should be rejected if it negates the
purpose of the law
Construed in relation to other provisions
- Words and phrases must be interpreted in relation
to other provisions, and not in isolation
- Variation of construction as a whole
Adasa v. Abalos
Petitioner was charged of receiving and encashing a check
issued in the name of respondent without his consent and
knowledge. After finding a probable cause, he was charged
with by city prosecutor. In his arraignment, he pleaded not
guilty. Dissatisfied with the finding of the latter, he filed a
petition for review before the DOJ, of which the DOJ ordered
the prosecutor to withdraw said case. Respondent filed a
motion for reconsideration arguing that the DOJ should
dismiss outright the petition since there has been an
arraignment.
Held: The word “may” in the phrase “may reverse, affirm or
modify” in Sec. 12 of the DOJ circular should be read as
“shall” in relation to Sec. 7 which positively prohibits a giving
due course if there has already been an
arraignment. Since there are no
irreconcilable differences or
contradiction between said
provisions.
100
Rura v. Lopena
101
Krivenko v. Register of Deeds
102 Luzon Stevedoring Co. v. Natividad
103 Santulan v. Executive Secretary
JUSTIN SUCGANG | BLOCK 2 ATTY. WIGBERTO TANADA, JR.
Gachon v. Devera, Jr.
A complaint of forcible entry was filed by the private
respondents. Claiming to be an oversight, they filed a
petition for extension of time to file an answer with the
MTCC but was denied since it was a prohibited pleading.
After the reglementary period, they filed for admission of
answer and an amended answer. The MTCC denied the
motions and considered the case submitted for resolution. It
resolved in favour of private respondents.
Held: All other provisions in the Rules of Summary Procedure
used the word “shall” in matters pertinent to pleadings and
answers. The policy beyond this is to prevent needless
delays and an orderly and speedy discharge of judicial
business. Hence, respondent judge may render a judgment,
motu proprio.
Dictated by context
- The context dictates how words should be
construed. o Broad sense to a word of
ordinarily
limited meaning (e.g. riparian refers not only
those living near the river but have a water
frontage)103
o Limited meaning of a word of broad
signification (e.g. overthrow in the
AntiSubversion Act is limited to those by force
or violence)104
o Generic in one part, limited in another (e.g.
owner may be real or the manager)105 Maxim: verba
accipienda sunt secundum materiam (a word is to
be understood in the context in which it is used)
Disjunctive and conjunctive words
Disjunctive words signify disassociation and
independence of one thing from each other
enumerated (e.g. “or”). Exception: When the
spirit or context of the law warrants, it may be
given a meaning as that of: (1) “and;” (2) “that is
to say” (given that which precedes it the same
significance as that which follows it); or (3)
“successively” (in the order of).
Conjunctive words means “together with,”
“joined with,” “along or together with,” “added to
or linked to” used to conjoin word with word,
phrase with phrase, clause with clause.
Exception: When the literal interpretation would
pervert the plain intention of the legislators as
gleaned from the context or extraneous factors, it
may: (1) mean “or;” (2) restrict the meaning of a
broad word (if there is a broad and the other
restrictive).
104 People v. Ferrer
105 People v. Nazario
 And/or means the effect shall be
given to both the conjunctive and disjunctive, that
is taken according to the one that will best
effectuate the purpose intended by the legislature
Reason: To avoid construction that excludes the
combination of several alternatives or the efficacy
of one standing alone.
Using associated words
1. Noscitur a sociis
2. Ejusdem generis
3. Expressio unius est exlclusio alterius
(negative-opposite doctrine)
4. Casus omissus
5. Doctrine of last antecedent (reddendo singular
singulis)
Noscitur a sociis
- Where the law does not define a word, it will be
construed as having a meaning similar to
that of words associated or accompanied by
it 106
- Where most of the word in an enumeration of
words in a statute are used in their generic and
ordinary sense, the rest of the words should
similarly be construed
People v. Delantar
Defendant Delantar was charged because of facilitating and
inducing his stepdaughter to sexual servitude. Because of
their relationship, it was claimed that the crime was
attended with an aggravating circumstance of relationship.
Held: His relationship with the victim is not included in those
enumerated. It was not proven that he was the real or
biological father. At the most, he was said to be the
guardian. But the word “guardian” envisaged by the law is
that of having a legal relationship considering the other
words in the list.
Carandang v. Santiago
Petitioner survived the attack of respondent Santiago. As a
result, respondent was charged with frustrated homicide.
Carandang filed a civil case to recover damages against
respondents and his parents. Respondents argued that
frustrated homicide was not included as basis for a civil case
under Art. 33 invoked by the petitioner.
Held: The term “physical injuries”
under Art. 33 should not be
construed as a specific crime falling
under the Revised Penal Code.
Other words associating it- defamation and fraud- do not
have a specific definition and provisions in the RPC. Hence, it
should be understood in its generic sense, any bodily injury.
106 Co Kim Chan v. Valdez Tan Keh
JUSTIN SUCGANG | BLOCK 2 ATTY. WIGBERTO TANADA, JR.
Ejusdem generis
- While general words are accorded their generic
sense, as a rule, they will not be given such
meaning if they are used in association with
specific words.
- When a general word follows an enumeration of
particular and specific words of the same class, the
general word is to be restricted to persons, things
or cases of the same kind as those specifically
mentioned. Presumption: Had the legislature
intended the general words to be used in their
generic and unrestricted sense, it would not have
enumerated specific words since the minds of the
legislators are addressed to the particularization.
Requisites:
1. Enumeration of particular and specific words,
followed by a general word
2. The specific words constitute a class or of the
same kind
3. Enumeration is not exhaustive or be an
example
4. No indication of legislative intent to give the
general words or phrases a broader
meaning Limitations:
1. The specific words do not constitute a readily
discernible class and are patently not of the
same kind
2. There is the regulatory intent to give the
general phrase a broader meaning
3. The most important is that the statutory
provision is not itself restrictive
4. Where the law is clear and free from ambiguity
Vera v. Cuevas
Petitioner, the commissioner of internal revenue, ordered
the withdrawal of the private respondents’ filled milk
products from the market which do not bear the inscription
required by Sec. 169 of the Tax Code. Held: The broad
phrase “all milk” in said provisions should be understood
within the meaning of skimmed milk since the headnote
(skimmed milk) and the text (condensed skimmed milk) talk
about this. Hence, the inscription is not required upon this
kind of milk.
Expressio unius est exlclusio alterius
- Express mention of one person, thing or
consequence implies the exclusion of all the others
- Also known as negative-opposite doctrine
- Canon of restrictive interpretation based on the
rules of logic and the natural workings of the
human mind (particularization)
- Opposite of doctrine of necessary implication
- Generally used in the construction of statutes
granting powers, creating rights and remedies,
restricting common rights, and imposing penalties
and forfeitures, as well as those strictly constured
Presumption: The legislature would not
have made specified enumerations in the statute had
the intention been not to restrict its meaning and
confine its terms to those expressly mentioned.
Variations:
1. What is expressed puts an end to that which is
implied (i.e. if the statute is expressly limited, it
may not be extended to other matters)
2. A thing that is not excepted must be regarded
as coming within the purview of the general
rule (exceptio firmat regulam
in casibus no exeptis) Limitations:
1. Not applicable where words are used by
example only or to remove doubts
2. When the enumeration was not intended to be
exclusive
3. If there is no reason why other persons or
things not so enumerated should not have
been included and manifest injustice will follow
by non-inclusion (violation of equal protection
clause)
4. When it defeats the plainly indicated purpose
of the legislature
5. If it leads to inconvenience, hardship and injury
to public service
Malinias v. COMELEC
Petitioners, candidate for governor and congressman,
charged private respondents, their election rivals. They
claimed that private respondents prohibited them to attend
the canvassing under Sec. 25 of RA 6646 and even entered
the canvassing room violating Sec. 232 of BP 881.
Held: Both RA 6646 and BP 881 specifies all election offenses
in Sec. 27 and Sec. 261 and 262, respectively. The alleged
violations are not included in said enumeration of criminal
election offenses. At the most, they highlight the recognize
rights of a political party and candidate. This is more true
since criminal offenses should be strictly interpreted in
favour of the accused. But it does not mean that these are
without sanctions because administrative penalties may be
imposed.
People v. Lopez
Judge Eusebio Lopez was charged for being biased in the trial
of Guillermo Francisco, who was accused of treason for
collaborating with the Imperial Japanese force. He dissented
to the judgment made by his two associate justices in their
division- he justified the actions of the alleged political
collaborators and even called them patriots. As a result, he
was asked to be disqualified by the prosecution. The other
associate justices resolved to
disqualify him. Held: There is no
law effectively disqualifying a judge for
partiality. Sec. 1 of Rule 124 does not include failure to
administer impartially as one of the grounds of
disqualification. If this be the case, then many justices will be
disqualified since human nature tells us that everyone has
his own biases. And even if it may be a ground, only the
challenged judge himself may determine whether he is fit to
render a fair judgment.
JUSTIN SUCGANG | BLOCK 2 ATTY. WIGBERTO TANADA, JR.
Pimentel III v. COMELEC
Petitioner and private respondent Zubiri were fighting for
the 12th place for the senatorial position. Pimentel assailed
the canvassing of the Municipal COCs by the Special
Provincial Board of Canvassers (SPBOC) for Maguindanao,
created because of the alleged irregularity in the PBOC
chaired by Lintang Bedol. Held: As a general rule, pre-
proclamation cases for national positions are prohibited
under Sec. 15 of RA 7166 to avoid delay in the proclamation
of the winner. But it allows an exception if the authenticity
of COCs questioned are now lodged in the COMELEC en banc
or the Congress sitting as National Board of Canvassers.
Because the pre-proclamation cases at the provincial level is
not mentioned in the exceptions, it is still prohibited.
E.B. Villarosa & Partner Co, Ltd. v. Benito Petitioner agreed
to develop certain parcel of lands owned by respondents in
Cagayan de Oro, and agreed that litigations that may arise
shall be tried in Makati. Private respondent filed a case
against petitioner for breach of contract for failure to make
any developments. Summons was served upon the
defendant through its branch manager. They moved to
dismiss the case on the ground of improper submission of
summons.
Held: The Rules of Court initially provided that service of
summons may be made to a manager, secretary, cashier,
agent, etc. until it was amended by the Rules of Civil
Procedure saying that only a “general manager,” “corporate
secretary,” “treasurer” may be summoned; the word
“agent” was deleted from the list. Hence, the new law
strictly provided who may be summoned to ensure that the
corporation will receive prompt and proper notice of actions
against it.
Because of this, the trial court did not acquire jurisdiction.
Primero v. CA
Orlando Primero was charged and convicted of acts of
lasciviousness with illegal possession of deadly weapon, a
bayonet.
Held: Where there is no reason why a thing not enumerated
should not be included that will lead to manifest injustice,
expressio unius est exclusio alterius cannot be applied.
Although a bayonet is not expressly mentioned as “bladed,
pointed or blunt weapon” under PD 9, it cannot be
convincingly argued that it is not a bladed, pointed or blunt
weapon. If a fan knife, balisong or club, less deadly than a
bayonet are prohibited under the law, there is no reason
why a more dangerous weapon such as a bayonet should be
exempted.
Casus omissus pro omisso habendus est
- A person, object or thing omitted from an
enumeration must be held to have been omitted
intentionally
- Applies only if and when the omission has been
clearly established
Exception: When the legislature did not intend to
exclude the person, thing, or object from the
enumeration
Doctrine of last antecedent
- As a general rule, qualifying words restrict or
modify only the words or phrases to which they are
 immediately associated, not those
that are distantly or remotely located107
- The use of a comma (,) to separate an antecedent
from the rest exerts a dominant influence in the
application of this doctrine (i.e. qualifying effect or
a modifying word will be confined to its immediate
antecedent if the latter is separated by a comma
from the other antecedents)108
Maxim: ad proximum antecedens fiat relation nisi
impediatur sententia (relative words refer to the
nearest antecedent, unless the context otherwise
requires)
Exceptions:
1. Where the intention of the law is to apply the
phrase to all antecedents embraced in the
provision, the same should be made extensive
to the whole. *Slight indication of this intent is
sufficient to extend the relative term109
2. The intention is not to qualify the antecedent
at all.110
Cadayona v. CA
Petitioner was suspended by the Civil Service Commission.
As a result, he filed a motion for reconsideration with the
CA. The latter dismissed it because three annexes were not
certified true copies. Held: The doctrine of last antecedent
cannot be applied qualifying “other supporting papers” with
“certified true copies.” Only the judgment, final order or
resolution are required to be certified true copies. The court
cited several provisions showing that only the three need be
certified true copies. To rule otherwise would be too harsh
and would not promote a just, speedy and underlying
disposition of the case.
Florentino and Zandueta v. PNB
Petitioners filed a mandamus to compel PNB to accept their
backpay certificate to pay their debts. However, PNB refused
arguing that there was a qualification of “who may be willing
to accept the same as settlement” in the statutory provision.
Held: Said qualification should refer to the last antecedent
“any association or corporation organized under Philippine
laws.” The purpose of the statute is the recognition of the
government of the contribution of veterans to the resistance
movement. Hence, its agencies must accept said certificates.
To impose this on private corporations would tantamount to
deprivation of property because of the lower rate it has.
Redendo singal singulis (referring each to each)
- Referring each phrase to its appropriate object
- Let each be put in its proper
place
- Words should be taken
distributively
(Each word is to be applied to the subject
to which it appears by context most
appropriately related and most
107 Felipe v. De la Cruz
108
Nera v. Garcia
JUSTIN SUCGANG | BLOCK 2 ATTY. WIGBERTO TANADA, JR.
applicable)
Amadora v. CA
The son of petitioners was shot by a classmate inside the
school’s auditorium while doing a physics report. They filed a
civil action for damages under Art. 2180 of the Civil Code
against the school, principal, the dean of the boys and the
physics teacher.
Held: Teachers should apply to pupils and students
(academic), heads of arts and trades to apprentices. This is
because of the closer tutelage found in heads of arts and
trades than the heads in academic institutions, in which the
teachers practice close supervision.
Provisos, Exceptions and Saving Clauses
1. Provisos
2. Exceptions
3. Saving clause
Provisos
- Limit the application of the enacting clause,
section, or provision of a statute, or to except
something from it, or qualify or restrain its
generality, or to exclude some other ground of
exclude some possible ground of
misrepresentation
Exception: If there is a contrary legislative intent
*Commonly found at the end of a section,
provision, and introduced by the following:
1. Provided
2. But nothing herein
*But the use of “provided” does not necessarily
make the provision a proviso. What determines
whether a clause is a proviso is not is its substance
then its form.
Roles:
1. Limit or restrain the general language
2. Enlarge, restrict or limit a phrase of limited
import had there been no proviso qualifying it.
3. Give additional legislation
4. Qualifies or modifies the phrase immediately
preceding it.
*If there is a repugnancy between a proviso
and the main provision, the first step is
harmonizing the two. If there is an
irreconcilable conflict, that which is located in a
later portion of the statute prevails since it is
the latest expression of legislative intent.
109 Ochate v. Deling
110
Heras Teehankee v. Director of Prisons
Exceptions
- Clause which exempts or removes something from
the operation of a statute by express words111112
- Words used: except, unless, otherwise, shall not
apply
- But it need not always be introduced by these
words.
- Confirms the general rule
- Express mention of exceptions excludes other
exceptions; and conversely, those which are not
within the enumerated exceptions are deemed
included in the general rule Maxim: exceptio firmat
regulam in casibus non exceptis (a thing that is not
excepted must be regarded as coming within the
purview of the
general rule)

Differences of an exception to a proviso120

Exception Proviso
Exempts something Defeats the operation
absolutely from the conditionally
STATUTE CONSTRUED AS WHOLE AND IN
operation of law, by
express words
RELATION TO OTHER STATUTES
Takes out of the statute Avoids something by
Construction of a statute as a whole
something that would way of defeasance or
be a part of it otherwise excuse
A statute is passed as a whole and not in parts or
sections and is animated by one general purpose and
Part of the enactment When the enactment is
intent. Hence, it should be construed as a harmonious
itself modified by engrafting
a new provision, by way whole.
Maxim: ut res magis valeat quam pereat (that
of amendment
construction is to be sought which gives effect to the
It is said that one of the function of a proviso is to whole of the statute)
except something from an enacting clause, in this
sense, they are similar *Unsafe way of construction: Dividing a statute by a
process of etymological dissertation, into separate
Saving clause words, and then apply each, separated from its
- Operates to except from the effect of the law what context, some particular definitions given by
it provides113 or to save something which would lexicographers, and then reconstruct the
otherwise be lost114 statute upon the basis of these definitions.115
- Usually used to except or save something from the
effect of a repeal Importance in construction
- In construing it, the intent of the legislature shall The intent of the statute is ascertained from it
be considered or the purpose which the legislature taken as a whole. And this purpose (intent) controls its
had in mind in enacting said law construction- how each word and phrases may be
given meaning.

Intent is ascertained from statute as a whole

- The intent or meaning of it should be
ascertained from the statute taken as a whole
and not from isolated parts of it.

111 Pendon v. Diasnes

114 Ibanez de Aldecoa v. Hongkong & Shanghai Bank
112 115 Sotto v. Sotto
Rowell v. Janurin

113 Bautista v. Fule

JUSTIN SUCGANG | BLOCK 2 ATTY. WIGBERTO TANADA, JR.
 - A statute should be construed
with reference to every other part and every
word and phrase in connection with its context.
Maxim: optima statuti interpretatrix est ipsum
statutum (the best interpreter of a statute is
the statute itself)
Purpose or context as controlling guide
- The meaning attached to any word or phrase in
a statute is usually ascertained from the
context, the nature of the subject treated and
the purpose or
intention of the body which enacted it
Construction of a statute as a whole
Because a statute is enacted as a whole and not in
parts, every part is as important as the other. Hence, in
order to properly and intelligently construe a provision
or section of a statute, understand its meaning and
scope, and apply it to an actual case, the courts should
consider the whole act itself.116 (i.e. a provision unclear
by itself may be made clear by reading and construing
it in relation to the whole statute) Presumption: The
legislature has enacted a statute whose provisions are
in harmony and consistent with each other and that
conflicting interpretation in the same statute are never
supposed or regarded.
Exception: If one part of a statute cannot be reconciled
or harmonized with another without nullifying one in
favour of another, the court should construe it by
choosing the one which will
best effectuate the legislative intent
How done:117
1. Take the thought conveyed by the statute as a
whole
2. Construe the constituent parts together
3. Ascertain the legislative intent from the whole
act
4. Consider each and every provision in the light
of its general purpose
5. Endeavor to make every part effective,
harmonious and sensible
Apparently conflicting provisions reconciled
- All provisions, even if apparently contradicting,
should be allowed to stand and given effect by
reconciling them
- The courts should endeavour
to reconcile statutes instead of
declaring outright the
invalidity of one against the
other
Radiola-Toshiba v. IAC
A levy on attachment was done in favour of the petitioners
on the real properties of private respondent spouses. Four
116
Maddumba v. Ozaeta
JUSTIN SUCGANG | BLOCK 2 ATTY. WIGBERTO TANADA, JR.
months later, 3 creditors filed for an
involuntary insolvency of the spouses. Held: The lien on the
disputed properties overrode the insolvency proceeding and
was not dissolved. Sec. 32 provided a cut-off period where
levy on attachment shall be dissolved (1 month and 30 days
for judgments entered in actions commenced prior to the
proceeding). Sec. 79, where respondents relied, talks about
the right of the plaintiff and does not dissolve the
attachment. Construction should give effect to the every
word of the whole statute.
Aquino v. Quezon City
This consolidated two cases involving the non-payment of
real property tax. In the first case, Spouses Aquino withheld
the payment of real property tax as a protest to the
government of Marcos. In the second, Solomon Torrado paid
taxes on the improvements but not on the land itself
because the Treasurer cannot find the index card for the
land. Because of non-payment, the QC government sold the
delinquent properties. The petitioners contend that they
were not notified of the transactions.
Held: The Real Property Tax Code should be construed as a
whole. Although it required a Notice of Delinquency in Secs.
65 and 67, the respondents have complied with it
satisfactorily. Posting and publication is not indispensable so
long as there was personal service. On the other hand, sec.
73 gives an option to the Treasurer where to send the
notices: (a) address shown in tax rolls, (b) residence, if
known to the treasurer or barrio captain. Torrado indicated
in his address, “Butuan City,” and the Treasurer twice mailed
in this address (notice of delinquency and notice of sold
property). It is immaterial if they have received the notice so
long as there was strict compliance to the provisions of the
law by the Treasurer.
Aisporna v. CA
Mapalad Aisporna was charged with a violation of the
Insurance Act for selling insurance policies without license.
She claimed that she was just helping her husband, the
registered insurance agent. Held: The statute must be
construed as a whole. Sec. 189(1), though prohibiting the
any person to act as agent without authorization from the
Insurance Commissioner, Sec. 189(2) defined who an agent
is- selling policies for compensation. This definition should
be applied in relation to other paragraphs. Hence, without
proof of compensation, Aisporna may not be held liable.
Sajonas v. CA
Spouses Sajonas decided to buy on instalment from Spouses
Uychocdes a piece of land. A deed of absolute sale with
adverse claim was issued to them. But there was a
compromise agreement between the vendor spouses and
the Spouses Pilares (their creditor). A notice of levy of
execution was inscribed in the title. Held: Sec. 70 of PD1529
provided that an adverse claim shall be effective for 30 days
from the date of registration, this is to protect the interest of
a person over a piece of land. This will not be automatically
cancelled after the lapse of said time, “30 days.” Hence, it
will continue until cancellation.
117
Republic v. Reyes
 Special and general provisions in a
statute
- Where there is a particular or special provision
and a general provision in the same statute, the
former is construed as
an exception to the latter118
Construction as not to render provision nugatory
- A portion of a statute should not be
construed to destroy the other Maxim:
interpretatio fienda est ut res magis valeat quam
pereat (a law should be interpreted with a view
to upholding rather than destroying it)
Paras v. COMELEC
Held: A statute should be construed in relation with other
provisions. Sec. 74(b) must be construed in relation to
paragraph A, which is the time when a recall may take place
(i.e. second year of the term).
Construction as to give life to the law
- Laws must receive sensible interpretation to
promote the ends of which they are enacted.119
- They should be given reasonable and practical
constructions will give life to them120
- It should not be construed as to allow the doing
of an act prohibited by law121 Presumption: The
legislature did not to a vain
thing in the enactment of a statute
Construction to avoid surplusage
- The statute should be construed as to make no
part of it a useless surplusage
- All efforts should be exerted to give some
meaning to every word or phrase in a statute
Presumption: The legislature is presumed to have
used the word or phrase for a purpose, and not to
insert a provision which is unnecessary.
Manila Lodge No. 761 v. CA
The Philippine Commission enacted Act No. 1360 to reclaim
a certain portion of Manila Bay. This gave ownership to the
City of Manila but setting aside a portion in the northern
part where a hotel shall be built. The City of Manila sold it to
BPOE, the latter selling it to Manila Lodge. BPOE sold it again
to TDC and petitioned to cancel the right of Manila to
repurchase the land. The trial court and the CA resolved in
favour of the City of Manila and held that the contested land
is a public park or plaza. Held: The City
of Manila cannot sell the land
because it is a public park (several
arguments were given to support
this). This needs authorization from Congress when a
118
Lichauco & Co. v. Apostol
119 Lo Cham v. Ocampo
120 Arabay, Inc. v CFI Zamboanga
121 Uy Ha v. City Mayor of Manila
JUSTIN SUCGANG | BLOCK 2 ATTY. WIGBERTO TANADA, JR.
provision said, “hereby authorized,” which
means Congress only empowered the City. To construe that
the City does not need legislative permission to sell land is to
render the said phrase superfluous.
Statute and its amendments construed together
- Changes made by the legislature, in the form of
amendments, should be given
effect together with the other parts of the
amended act
Presumption: It is not presumed that the
legislature, in making such changes, was indulging
in mere semantic exercise. There must be some
purpose in making them.
Construction in relation to the Constitution
As the fundamental law of the land, all statutes
should be subservient to the Constitution. Hence, any
statute should be construed in harmony with, and not
in violation of
it.122
Presumption: The legislature in enacting a law is
presumed to have adhered to the constitutional
limitations. It was the intention of the legislature to
enact a valid, sensible, and just law.
Construction to avoid conflict with the constitution
A statute should not be construed in such a way
that will give rise to a constitutional doubt.
- If a statute is reasonably susceptible of two
constructions, one constitutional and one
unconstitutional, that construction in favour of its
constitutionality shall be avoided and the
construction that will render it invalid rejected.123
- Every intendment of the law should lean towards
its validity, and the court should favour that
construction which gives it the greater chance of
surviving the test of constitutionality.124
- Courts may be even justified in disregarding the
more usual and apparent import of the language
used in the statute and in straining the ordinary
meaning of words to avert any collusion or
repugnancy between what the statute provides
and what the Constitution
requires.125
Paras v. COMELEC
Held: A statute should be construed in relation to the
Constitution. To construe SK election as a local election is to
render the Art. X Sec. 3 of the Constitution nugatory. This
122 PLDT v. Commissioner of Internal Revenue
123 Alba v. Evangelista
124 San Miguel Corp. v. Avelino
125
Mutuc v. COMELEC
would hinder the system of recall granted by
the Constitution.
In re: Guarina
Mario Guarina wanted to be admitted to the Bar without
taking an examination since he is a fiscal of Batanes. He
relied on Act No. 1597 Sec. 2 stating that provincial fiscals
may be licensed to practice law without taking the exam.
Held: Said provision should be construed in relation to the
organic act (Philippine Bill of 1902). PB of 1902 prohibited
Congress from depriving jurisdiction from the court. Since
prior to PB of 1902, the Organic Act (Act No. 136) and the
Code of Civil Procedure (Act No. 190) granted the Court the
jurisdiction to deny admission to the Bar, the word “may”
should be construed as permissive so as not to decrease the
discretion of the Court regarding admission to the Bar.
Asociacion de Agricultores de Talisay-Silay v. TalisaySIlay
Milling Co.
RA 809 was enacted, allowing the increase of shares of
planters and labourers in the income. Respondents disagree
stating that there was a contract already between them and
the planters. Held: RA 809 is not unconstitutional since it is
in keeping with the social justice principle of the Constitution
and a police power measure for the promotion of labor
conditions. It seeks to reduce the inequality received by the
Central and the labourers.
Construction in relation to other statutes
Statutes in pari materia
- Two or more statutes relate to the same
specific subject matter.
- Relate to the same person or thing, or have the
same purpose or object, or cover the same
specific or particular subject matter126
Presumption: Laws are consistent with each
other. Whenever a legislature enacts a law, it
has in mind the previous statutes relating to
the same subject matter, and in the absence of
any express repeal or amendment, the new
statute is deemed enacted in accord with the
legislative policy embodied in those prior
statutes. Maxim: interpretare et concordare
leges legibus est optimus interpretandi modus
(every statute must be so construed and
harmonized with other statutes as to form a
uniform system of jurisprudence)
Construing statutes in pari materia Ask the
question: Does the later act
impliedly amended or repealed
the earlier statute?
General rule: A statute will not be construed as
repealing a prior act on the same subject. In case of
doubt, it will be resolved against implied
126 City of Naga v. Agna
127 City of Naga v. Agna
128 Lacson v. Roque
129 Id at 135
JUSTIN SUCGANG | BLOCK 2 ATTY. WIGBERTO TANADA, JR.
amendment or repeal and in favour of
harmonization of all laws on the subject
matter127 Exceptions:
1. Unless there is an irreconcilable repugnancy
between them and harmonization or
reconciliation is not possible
2. The new law evidently intended to supersede
all prior acts on the matter to comprise itself
the sole and complete system of legislation on
the subject If harmonization is impossible:
- If there has been an implied repeal, the latter
statute should be construed as to modify the
prior law no further than may be necessary to
effect the specific purpose of the latter
enactment128
- If cannot be possibly harmonized, the earlier
one must yield to the later one, it being the
latest expression of legislative
will129 Phrases:
- Statutes must be construed not only to be
consistent with itself but also to harmonize
with other laws on the same subject matter, as
to form a complete, coherent, intelligible, and
uniform system of jurisprudence130
- The best method of interpretation is that which
makes laws consistent with each other
- Two or more statutes on the same subject were
enacted at different times and under dissimilar
circumstances or conditions, their
interpretation should be in accordance with the
circumstance or conditions peculiar to each
(distinguire tempora et concordabis jura or
distinguish
times and you will harmonize laws)131
City of Naga v. Agna
Respondents wanted to claim refund for the tax they paid to
Naga after the enactment of Ordinance No. 360, changing
the scheme of taxation. They contend that the ordinance did
not take effect in 1970 but a year after its approval.
Held: The statutes in pari materia, talk about the enactment
and effectivity of tax ordinances. Since it involved only a
change in taxation, it fell under Sec. 2309 of the Revised
Administrative Code. But if it creates an entirely new tax,
Sec. 2 of RA 2264 (Local Autonomy Act) shall govern
(effective 15 days after the passage).
Commissioner of Internal Revenue v. SC Johnson Respondent
was obliged to pay their parent company royalties based on
a percentage of net sales. It is also subjected to 25%
withholding tax on royalty payments. They filed for refund to
the BIR for overpaying arguing that a preferential rate of
10% should apply to them. Respondent court ruled in favour
130 Republic v. Asuncion
131 Commissioner of Customs v. Superior Gas & Equipment Co.
of SC Johnson saying that the RP-US Tax Treaty
is related to the RP-West Germany Tax Treaty.
Held: The two treaties are not in pari materia. This is
because the German Tax Treaty expressly allows crediting
against German income and corporation tax unlike with that
of the US. The US does not have a similar matching credit
scheme and no commitment on the grantee to give some
form of tax relief to the grantor. Thus, the “most favoured
nation” preferential tax rate should not apply.
Statutes in pari materia
1. General and special statutes
2. Reference statutes
3. Supplemental statutes
4. Reenacted statutes
5. Adopted statutes
1. General and special statutes
General statute- applies to all people of the state
or to all of a particular class of persons in the state
with equal force132
- embraces a class of subjects or
places and does not omit any subject or place
naturally belonging to such
class133
Special statute- relates to a particular person or
things of a class or to a particular portion
or section of the state only134
General rule: The special must prevail since it evinces
the legislative intent more clearly than that of a
general statute and must be taken as intended to
constitute an exception to the
general act135
*The circumstance that the special law is passed before
or after the general act does not change
the principle
Reason: The legislature has its attention directed to the
special facts and circumstances which the special act is
intended to meet. It considers and makes provisions
for all the circumstances of a
particular case.136 Exceptions:
1. Where the legislature clearly intended the later
general enactment to cover the whole subject and
to repeal all prior inconsistent
laws
2. Where the special law
merely establishes a general rule while the general
law creates a
specific and special rule
132 US v. Serapio
133 Valera v. Tuason
134 Id at 140
JUSTIN SUCGANG | BLOCK 2 ATTY. WIGBERTO TANADA, JR.
Lichauco & Co. v. Apostol
Petitioner wanted to import draft and bovine cattle for the
manufacture of serum from Pnom-Pehn. But respondent did
not admit the cattles. Held: Sec. 1770 of the Administrative
Code has not been repealed by Act No. 3052. Unless there is
an irreconcilable repugnancy, there can be no implied
repeal. Sec. 1770 (AC) deals with a special contingency (any
animal from which the Department Head declares
that a dangerous communicable disease prevails in a foreign
country) not subject to Act No. 3052, amending sec. 1762
(permitting a draft or bovine cattle for the manufacture of
serum).
Butuan Sawmill v. City of Butuan
The City of Butuan, acting on its charter RA 523 in 1950,
passed an ordinance taxing businesses engaging electric
light, heat and power. Butuan Sawmill, which was given a
legislative franchise by virtue of RA 399 in 1949, disputed the
constitutionality of the taxing ordinance because it impairs
the obligation of contract. Held: Although the charter of
Butuan was approved later than the grant of franchise, the
latter was special and the former general. The charter gave
taxing power to Butuan but businesses of electric light, heart
and power should serve as exemptions. Also, the Local
Autonomy Act did not authorize Butuan to tax the franchised
business since it would result to double taxation because a
franchise tax is already paid.
2. Reference statutes
- Refers to other statutes and makes them applicable
to the subject of legislation.
- Incorporation in a statute of another statute by
reference
- Used to avoid encumbering the statute books of
unnecessary repetition
- Recognized as an approved method of legislation in
the absence of constitutional restrictions
- Adoption by reference of a statute previously
repealed revives that statute but does not include
subsequent changes or modification
People v. Martin
Hermin Arceo and Simeona Martin were charged with
possession of counterfeit science stamps. The CFI dismissed
it since RA 5448 did not punish said crime because no
mention was made regarding a science stamp. The
“penalties” mentioned in RA 5448 refers only to the
administrative and not criminal. Held: Since the statutes are
in pari materia, sec. 4(2) of RA 5448 referred to the manner
and time of collection, and the penalties provided in Sec. 240
of the National Internal Revenue Code (NIRC). This made the
provision complete and as effective and fool proof as the
earlier statute, hence, it must be criminal in nature.
135 Lichauco & Sons v. Apostol
136 Manila Railroad Co. v. Rafferty
3. Supplemental statutes
- Intended to supply deficiencies in an existing
statute and to add, to complete, or extend
the statute without changing or modifying its
original text
4. Reenacted statutes
- The provisions of an earlier statute are reproduced
in the same or substantially the same words
- Two statutes with a parallel scope, purpose and
terminology should, each in its own field, have a
like interpretation, unless in particular instances
there is something peculiar in the question under
consideration, or dissimilar in the terms of the act
relation to it, requiring a different conclusion
- If a statute has been construed by the court of last
resort and the same is re-enacted, the legislature
may be regarded as adopting such construction
(adoption of contemporaneous construction)
- Applies only when the statute is capable of the
construction given to it when the construction has
become a settled rule of conduct
- Reenactment may also be done by reference
ESSO Standard Eastern v. Commissioner of Internal Revenue
Petitioner asked for refund for overpaid taxes arising from
the disallowance of the margin fees paid to the Central Bank
on its profits to its New York head office. They claim that
margin fees are taxes, hence, should be deductible from
ESSO’s gross income under Sec.
30(c) of the NIRC.
Held: The margin fee was not a re-enacted statute of a
revenue measure. It is in keeping with the police power of
the State to discourage imports and encourage exports. It
cannot also be considered as a necessary expense deductible
to the net income because it is paid to its head office as a
separate income, and not as an appropriate and helpful in
the development of the business. Tax exemptions are strictly
construed against the taxpayer.
Mactan Cebu International Airport Authority v. Marcos
MCIAA was created by virtue of RA 6958 and enjoyed tax
exemption under Sec. 14 of its Charter. The City Treasurer
demanded for payment of real estate tax. It was contended
that, aside from Sec. 14, the Local Government Code
exempted the National Government and its agencies, and
the MCIAA is an instrumentality of the government
performing governmental functions.
STRICT OR LIBERAL
CONSTRUCTION
Strict construction
- Scope of the statute shall not be enlarged or
extended by implication, intendment, or equitable
consideration beyond the literal meaning
- Close and conservative adherence to the literal or
textual interpretation Limitations: It does not
mean that the statute should be given its
JUSTIN SUCGANG | BLOCK 2 ATTY. WIGBERTO TANADA, JR.
Held: Congress did not expand the scope of
the exemption to include instrumentalities or agencies
of
the government-owned and controlled corporations.
The reproduction of the source of exemption in Sec.
40(a) of PD 464 (Real Property Tax Code) in the Local
Government Code excluded the GOCCs.
5. Adopted statute
- A statute patterned after, or copied from a
statute of a foreign country - In construing
adopted statutes, the court must take into
consideration: o construction of the law by the
courts of the country from which it is taken, o
law itself o practices under it
Exception: construction given to the statute
subsequent to its adoption, but it has persuasive
effect
Banas v. CA
Banas sold a land to Ayala Investment for P2,308,770.
In the Deed of Sale, it was agreed that he shall be paid
in instalment for four years. On the same day, he
discounted the promissory note with Ayala. He was issued
9 checks all dated with that day drawn against BPI. In
the first year, he reported P461,754 as his
income, and a uniform income of P230,877 for the
succeeding years. He was charged for tax evasion but
applied for tax amnesty under PD 1740. He filed for
another tax amnesty under PD 1840. But he still
insisted that he was paid in instalment. Held: To avail of
the tax amnesty, there should be a disclosure of untaxed
income. When he discounted the check, he lost his
entitlement of payment through instalment since he
immediately received cash. The law was adopted from
the US where it held that an
instalment obligation discounted at a bank, it would
result to a taxable disposition. Hence, he should have
declared the whole income in that year.
narrowest meaning. Nor does it mean that words
should be restricted as not to have their full
meaning.
Liberal construction
- Equitable construction as will enlarge the letter
of the statute to accomplish its intended
purpose, carry out its intent, and promote
justice
 - Expand the meaning of the
statute to meet cases which are clearly within
the spirit or reason of it
Exceptions: If the statute is plain, clear and
unambiguous, enlargement of the provision is
prohibited. Nor does it mean that the words be forced
out of their natural meaning.
*Liberal construction is not engrafting upon a law
something which the Court believes ought to be there.
Liberal construction is a valid exercise of judicial power,
the latter is judicial legislation that is forbidden by the
doctrine of separation of powers. 137
*In interpreting the law, the following should be
taken into account:
1. Social justice
- The constitutional mandate on social justice is
addressed not only to the legislative branch
but also to the two other departments of the
government
- If the provision is susceptible of two
interpretations, they now have to be construed
to promote and achieve social justice.
2. General welfare or growth of civilization
Maxim: salus populi est suprema lex (public good
is the highest in law) statuta pro public
commodo late
interpretantur (statutes enacted for the public
good are to be construed liberally)
- Statutes and judicial decisions alike
come into being out of the same
common roots, the supreme good of
society
- Statutes are not isolated from the
drama of life as it unfolds, hence, they
must be interpreted in the light of the
growth of civilization and varying
conditions.
Statutes strictly construed
1. Penal statutes
2. Statutes in derogation of rights
a. Statutes authorizing expropriations
b. Statutes imposing taxes and custom
duties
c. Statutory grounds for
removing officials
3. Statutes granting
privileges
a. Legislative grants to local government
units
b. Naturalization laws
c. Statutes granting tax exemptions
137 Tanada v. Yulo
138 People v. Subido
JUSTIN SUCGANG | BLOCK 2 ATTY. WIGBERTO TANADA, JR.
d. Statutes prescribing formalities of will
4. Statutes concerning the sovereign
a. Statutes authorizing suits against the
government
5. Exceptions and provisos
1. Penal statutes
- Those which define crimes, treat of their nature,
and provide for their punishment
- Strictly construed against the State and liberally in
favour of the accused138 Reason:
a. The law is tender in favour of rights of an
individual; the object is to establish a certain
rule by conformity to which mankind would be
safe, and the discretion of the court limited.
b. It is not to enable a guilty person to escape
punishment through a technicality but to
provide a precise definition of forbidden acts139
General rule: Penal statute shall not be construed to
make the commission of certain prohibited acts
criminal without regard to the intent of the doer
Maxim: actus non facit reum nisi mens sit rea (the act
itself does not make a man guilty unless his intention
were so) actus me invite factus non est meus
actus
(an act done by me against my will is not my act)
Exception: If acts are only mala prohibita and the
statutes plainly prohibits an act without implying that it
be done knowingly of wilfully.
Limitations to construction in favour of the accused:
1. Not to be construed as to defeat the obvious
purpose of the legislature
2. Only when the law is ambiguous and there is
doubt in its meaning
Buenaseda v. Flavier
Petitioners challenged the power of the Ombudsman to
issue preventive suspension to employees working in
government offices other than the Office of the
Ombudsman. This is because of the provision, “The
Ombudsman or his Deputy may preventively suspend any officer or
employee under his authority pending an investigation.”
Held: Preventive suspension is not a penalty and just a
matter of procedure. Hence, it must be liberally construed.
To do otherwise is to render the Ombudsman powerless in
his investigation since he can issue preventive suspension
only to those working directly under his office.
Centeno v. Villalon-Pornillos
Petitioners, officers of the Samahang Katandaan ng Nayon
ng Tikay, were charged with violation of PD
1564 or the Solicitation Permit Law by Judge Angeles.
They were asking for money to renovate their chapel. Held:
The court distinguished religious and charitable purposes
and held that solicitations for religious purposes are not
covered by said law. Although solicitations for religious
purpose are considered charitable also, not all charitable
139 People v. Purisima
actions are religious in nature. Hence, penal
laws should be construed in favour of the accused.
People v. Salarza, Jr.
Zareen Smith claimed that she was raped by the defendant
after a drinking session. Held: Accused was acquitted since
the elements of rape are not satisfied. It is impossible that
force or intimidation attended the act since there was
consent when she thought that the one having sex with her
is her lover and passively acceded to the act. Salarza did
nothing to mislead her and even told him who he was and
never used force. Zareen was not deprived of reason or
unconscious since she knew that someone was undressing
her. She admitted that she had sex with her boyfriend
many times and knew that he was fond of foreplay and
doesn’t have sex when drunk. Hence, she should have
known that the man whom she was having sex with was
not her lover.
2. Statutes in derogation of rights
- In the exercise of the police power, the legislature
may enact laws curtailing or
restricting rights of the people
- Because they are in derogation of common or
general rights, they are strictly construed and
confined within their scope
a. Statutes authorizing expropriations
- Same as the above but based on the power
of eminent domain
- Strictly construed against the expropriating
authority and liberally in favour of the
property owners b. Statutes imposing taxes
and custom
duties
- Power to tax is incident of sovereignty and
is unlimited in range. That is why it is
regarded that the “power to tax involves
the power to destroy”
- Taxation is a destructive power which
interferes with personal and property
rights of the people
- Strictly construed against the government
and liberally in favour of the taxpayer
c. Statutory grounds for removal of officials
- Those referring to suspension or removal
of public officials are to be construed
strictly
- Must be confined within the limits
prescribed: causes, manner,
conditions
Reason: Removal is a drastic
action that would result to
injustice and harm to public interest
Collector of Internal Revenue v. La Tondena Respondent La
Tondena was in the business of alcohol. In making the
Manila Rum, it uses a low test alcohol which it subjects and
re-rectifies to further distillation. At first, they were
exempted and given an allowance of not exceeding 7% since
there was a loss in the process of distillation. But after the
JUSTIN SUCGANG | BLOCK 2 ATTY. WIGBERTO TANADA, JR.
passage of RA 1608, respondent was ordered
to pay taxes for these losses since the tax in alcohol is
attached not as soon as it has existed but on the finished
product. Held: The law should not be given a retroactive
effect.
Hence, it must be strictly construed against the Government.
It was clear that during said years, the prevailing rule was to
exempt La Tondena as a result of said losses.
City of Manila v. Chinese Community of Manila The City of
Manila asked the CFI in Manila to expropriate the land for
the purpose of constructing a public improvement. The
respondents contend that it was one of the owners of the
parcels of land. Held: Expropriation statutes are strictly
construed against the expropriating authority. This is
because of a derogation of the right. The right to ascertain
upon trial whether the right exists for the exercise of
eminent domain, it intended that the courts should inquire
into, and hear proof upon, those questions.
Caneda v. CA
Mateo Caballero, an old widower executed a last will and
testament before 3 attesting witnesses. He passed away
even before the commencement of the hearing of the
petition. As a result, a legate was appointed as special
administrator. Petitioner contended that they are related to
the testator and challenged the appointment of a special
administrator. The lower court rendered a decision stating
the validity of the will. However, petitioners allege that the
will did not contain any attestation clause and lacks several
requirement or element.
Held: The testator himself signed the will and all pages. It is
not important that every page must be signed by the
witnesses. But he lacks the element of a will. To be valid, it
should be executed in accordance with statutory provisions.
4. Statutes granting privileges
- Viewed with suspicion because grants of advents
created special privileges or monopolies for the
grantees
- Strict construction requires that those who invoke
the grant should strictly comply with the provisions
Maxim: privilegia recipient largam
interpretationem voluntati consonam concedentis
(privileges are to be interpreted in accordance to
the will of him who grants them)
a. Legislative grants to local government units
- Grants of public nature and should be
construed strictly against the grantee
- Gratuitous donation of public money or
property which would result in an unfair
advantage to the grantee
b. Naturalization laws
- Strictly construed against the applicant
for citizenship and should be rigidly enforced
and followed Reason: The right of an alien to
become a citizen is a statutory and not a
natural one. It does not become vested until
he files a petition and establishes by
competent and satisfactory evidence that he
 has all the qualifications and none
of the disqualifications specified by law.140
c. Statutes granting tax exemptions
- The law frowns against exemption from
taxation
- It must be strictly construed against the
taxpayer and liberally in favour of the
taxing authority Reason: Minimize the
different treatment and foster impartiality,
fairness, and equality of treatment among
taxpayers.141 Exceptions:
1. Where the provision of the law is clear and
unambiguous
2. There is no qualification for the granting of
exemption
3. Exemptions in favour of government itself
or its agencies
d. Statutes prescribing formalities of will
- Strictly construed as to make
noncompliance to the statutory
requirements shall invalidate the will
- This is not a matter of right of the testator
but of the privilege given by the legislature,
hence, the intent of the legislature and not
of the testator
should apply
Esso Eastern Oil v. Acting Commissioner of Custom Esso
wanted to refund the amount it paid for special import used
in its oil retail business, claiming that they use it in their
business operation.
Held: Esso is not entitled to tax exemption since it was found
out that the pump parts were not actuallu used in its
business but are being leased to dealers which Esso was tied
up to. For tax exemption to be availed, there must be actual
use of that part in business operation. Mere presumption of
tax exemption is not favoured.
Martinez v. CA
Martinez was charged with libel as a result of the alleged
derogatory imputations against then VicePresident Laurel in
his article. After the DOJ Secretary issued an opinion that
said article was not libellous, the prosecutor was directed to
cause the dismissal of the information filed. Laurel appealed.
Martinez moved to dismiss the appeal on the ground that no
appeal lies from the dismissal of a criminal case. Held:
Petition is denied since the procedural recourse of Laurel
was correct. The order of dismissal was a final order, hence
nothing more could be done in tbe lower court. What was
required was the trial judge’s own
judgment and not that of the
opinion of the DOJ secretary. The
dismissal order, being a violation of
140 Mo Yuen Tsi v. Republic
141
Resins, Inc. v. Auditor General
142
Alliance of Government Workers v.
Minister of Labor and
Employment
JUSTIN SUCGANG | BLOCK 2 ATTY. WIGBERTO TANADA, JR.
the private complainant’s right to due
process, is erroneous and the Court may remand the case to
the trial court.
4. Statutes concerning the sovereign
- Restrictive statutes which impose burdens on the
public treasury or which diminish the
rights and interest of the government are strictly
construed
- The statutes, no matter how broad, will not cover
the sovereign until it is specifically mentioned142
- The government does not fall within the terms of
any legislation143
a. Statutes authorizing suits against the
government144
- The sovereign is exempt from suit, in the
absence of its consent to be sued,
is a universal rule
- To justify a suit against the government,
there must be a law conferring the right to
maintain the action that must be plain and
positive145 Reasons:
1. Classical - There can be no legal right as
against the authority that makes the law
on which rights depend
(nullum tempus occurit regi)
2. Practical- To allow the State to be sued
without its consent is to make it subject to
inconvenience and loss of governmental
efficiency, with a more adverse result
greater than if the
doctrine is abandoned
5. Exceptions and provisions General rule: All
doubts should be resolved in favor of the general
provision rather than the exception
- Exceptions should be strictly but reasonably
construed, and extends only so far as their
language fairly warrants
- Provisos should be strictly construed since the
legislature sets forth in the general enactment its
policy and only those exempted
by the proviso should be freed from the
operation of the statute
Statutes liberally construed
1. General social legislation
2. Grant of power to local governments
143 Id.
144
Sec. 3 Art. XVI (Const). The State may not be sued without its consent.
145 Compana General de Tabacos de Filipinas v. Government
 a. General welfare clause The CA ruled in her favour.
b. Statutes granting taxing power to local Held: Because Hepatitis B was not on the list of occupational
government diseases, the burden of proof lies with private respondent.
Hence, she should have substantiated her claim and not
3. Statutes prescribing prescriptive period to
solely rely on the sweeping rapports from the PNP based on
collect taxes a layman’s report and not on medical findings. Although
4. Statutes imposing penalties for nonpayment of general welfare legislations are construed in favour of the
taxes worker, this holds true only when there is doubt and
5. Election laws ambiguity. The law was clear that causal relation must be
6. Amnesty proclamations backed up by substantial evidence.
7. Statutes prescribing prescriptions of crimes
Sun Life Insurance v. CA
8. Adoption statutes
Felix Lim had a personal accident insurance policy from
9. Veteran and pension laws petitioner. Two months after the issuance of the policy, he
10. Rules of Court died by gunshot. Suicide was ruled out after the testimony
11. Other statutes of his secretary that after pointing the gun at her, he pointed
a. Curative statutes it at his temple after removing the magazine to assure her
that there was no bullet. His wife sued Sun Life and asked to
b. Redemption law
pay her the face value of the policy since the latter claimed
c. Warehouse receipt laws that there was no accident.
d. Probation law Held: As the secretary testified, Lim did not wilfully place his
e. Statutes granting powers to an life at risk. Although Lim was negligent, it should not prevent
agency created by the Constitution his wife from recovering the insurance policy he obtained.
The firing of gun was the additional, unexpected,
independent and unforeseen occurrence that led to his
1. General social legislation
death. Insurance contracts as a rule should be construed in
- These are statutes enacted to implement the social favour of the insured.
justice and protection-to-labor provisions of the
Constitution, and are construed liberally Guerrero v. CA
- The doubt should be resolved in favour of the Spouses Guerrero allowed Apolinario rake care of their cows
persons whom the law intended to benefit and to do chores and harvest in the plantation owned by
them. As such, he shared 1/3 from the proceeds of copra he
- For it is only by liberal construction that the processed and sold to the market. Twice he was refrained
constitutional mandate may be realized Limitation: from harvesting by the Guerreros under threat that his
Holds true only when there is doubt or ambiguity house shall be destroyed. He was ordered reinstated as
in the law and not when it is clear and free from tenant by the CA.
doubt. Held: The Agricultural Tenancy Act and the Land
Reform Act did not repeal the Code of Agrarian Reform.
Santos v. ECC Even if the shared tenancy scheme has been phased out, it
Petitioner’s husband, who worked as welder for the did not intend to make a reversion from tenants to hired
Philippine Navy, died of liver cirrhosis. She then filed a with labourers with no tenurial rights. The sharing of harvests
the GSIS a claim for death benefit, pursuant to PD 626. The taken together with other factors characteristic of a tenant
GSIS denied the claim reasoning out that liver cirrhosis is not strengthens Benitez’s claim.
an occupational disease. If it were so, it should have been a
disease in the lungs, not in the liver. The Employees 2. Grant of power to local governments
Compensation Commissione affirmed the decision. - The trend is from a limited self-government to
Held: Although not listed in Annex A enumerating the full autonomy.146
occupational disease, liver cirrhosis may result from
inhalation of chemicals as a result of gas fumes and heat. a. General welfare clauses - Has
This was his state of work as a welder, and inhalation of two branches:
small amounts, if prolonged would result to this disease. But o The first branch relates to the
even so, the doubt should be resolved in favour of the municipal authority to create
working man. ordinances and regulations as may be
necessary to carry into effect the
GSIS v. CA powers and duties conferred upon the
The surviving spouse of Senior local
Superintendent Jaime legislative bodies by law
Liwanag filed for claim of death benefit. He died of Hepatits
o The second branch authorizes such
B. After being denied by the GSIS, she filed with the CA a
petition where she used as evidence several PNP reports ordinances necessary to provide for
about the death of her husband. the general welfare (healthy, safety,

146
Sec. 25 Art. II (Const). The State shall
ensure the autonomy of local governments.

JUSTIN SUCGANG | BLOCK 2 ATTY. WIGBERTO TANADA, JR.

 peace and order, promote
prosperity and improve the morals)
- Construed liberally in favour of the local
governments because the general welfare
clauses are elastic and must be responsive to
various social conditions
b. Statutes granting taxing power to local
governments147
- The local governments are now
empowered to create their own sources of
revenues, hence, statutes limiting the
taxing power of local governments should
be construed strictly against the National
Governments and liberally in favour of
them
3. Statutes prescribing prescriptive period to collect
taxes
- These are beneficial both to the government and
to the taxpayer, since:
o Tax officers would be obliged to act promptly in
making assessments
o Citizens would have a feeling of security
against tax agents who takes advantage and
harass taxpayers
- Liberally construed in a way conducive to bring out
the beneficial purpose of affording
protection to taxpayers148
4. Statutes imposing penalties for non-payment of
taxes
- Liberally construed in favour of the government
and strictly interpreted against the taxpayer
- This is to hasten payments of taxes and punish
evasions. If condoned, government services will
suffer
- If possible, it should be interpreted to avoid tax
evasions
5. Election laws
- Reasonable and liberally construed to achieve
the purpose- to safeguard the will of the electorate in
choosing their representatives - It has three
parts:
o Provisions for the conduct of elections which
election officials are required to follow are
mandatory before the elections
and directory after elections.
147 Sec. 5 Art. X (Const). Each local
government unit shall have the power to
create its own sources of revenues and to
levy taxes, fees and charges subject to such
guidelines and limitations as the Congress
may provide, consistent with the basic policy
of local autonomy. Such taxes, fees, and
charges shall accrue exclusively to the local
governments.
JUSTIN SUCGANG | BLOCK 2 ATTY. WIGBERTO TANADA, JR.
These are liberally construed so as not to
vitiate the election.
o Provisions which candidates for office are
required to comply are mandatory and failure
to comply is fatal
o Provisions designed to determine the will
of the electorate are liberally construed,
technical and procedural barriers should not be
allowed to stand if they constitute an obstacle
in the choice of elective officials149
6. Amnesty proclamations
- Liberally construed in favour of the persons within
the amnesty grant to encourage the return to the
fold of law those who have veered away from it
- The same goes with pardon since the two are
synonymous
7. Statutes prescribing prescription of crimes
- Is in the nature of amnesty and should be liberally
construed in favour of the accused
- Its existence is a recognition and notification by the
legislature of the fact that time assigned to it
destroys proofs of guilt
8. Adoption statutes
- Liberally construed in favour of the child adopted
- This is in consonance in the concept that adoption
statutes, being humane and salutary, hold the
interest and welfare of the child to be of
paramount consideration150
9. Veterans and pension laws
- Liberally construed in favour of the persons
intended to be benefited
- Veterans laws are expression of gratitude to and
recognition of those who rendered service to the
country by extending monetary benefits151
- Pension and retirement laws intend to provide for
sustenance and comfort, when the former
employee has no longer the stamina to continue
earning his livelihood after devoting the best years
of his life to public service152
10. Rules of Court
- Liberally construed because of being procedural in
nature.
148 Republic v. Ablaza
149 Ginete v. Arcange
150 Malkano v. Agrava
151
Board of Administrators v. Philippine Veterans Bank
152 Santiago v. COA
- It should not be interpreted to
sacrifice substantial rights of the litigant at the altar
of technicalities to the consequent impairment
of the principles of justice.153
Arcilla v. Arcilla
In the annulment of sale, the petitioners did not attend the
pre-trial and filed after the prescribed period. As a result,
the trial court continued with the litigation and allowed the
presentation of evidence without notice to the other party.
Held: Alhtough the Rules of Court are procedural, it should
not be ignored, belittled or dismissed. They are required to
be followed except for the most persuasive reasons.
11. Other statutes
a. Curative statutes
- Enacted to cure defects in a prior law or to
validate legal proceedings which would
- Liberally construed by
extending the
benefits to any one
not specifically 162
otherwise be void for want of conformity
with certain legal requirements.
- Intended to supply defects. Abridge
superfluities and curb certain evils,
and are retroactive
b. Redemptive laws
- Liberally construed to allow the debtor to
have his property appliquéd to pay as
many debtor’s liabilities as possible
- The doubt should resolve in favour of
exemption from execution or attachment
c. Warehouse receipt laws
- Given liberal construction in favour of the
holder of such receipts because
they play an important role in modern
commerce
d. Probation law

disqualified
- This is because of the
goal of the probation
to give first-hand

offenders a second chance to

maintain his place in society

e. Statutes granting power to
an agency created by the
Constitution

162 Santos To v. Pano

MANDATORY AND DIRECTORY STATUTES
Mandatory statutes
Positive- Commands that something be done, or
performed in a particular way Negative-
Prohibition; that something be not done, leaving
the person concerned no choice on the matter
except to obey154
- acts executed against the provisions of
mandatory or prohibitory laws

153 Cabunilas v. CA
154 Brehn v. Republic
JUSTIN SUCGANG | BLOCK 2 ATTY. WIGBERTO TANADA, JR.
 shall be void155
Directory statutes
1. permissive or discretionary in nature and merely
outlines the act to be done in such a way that no
injury can result from ignoring it or that its purpose
can be accomplished in a manner other than that
prescribed and will have substantially the same
result
2. statute which merely operates to confer discretion
upon a person, namely, to act according to the
dictates of his own judgment and conscience, and
not controlled by the
judgment and conscience of others
How to determine
I. Language used
II. Departure from the language
I. Language used
General rules:
1. Statutes using words of commands (shall, must,
ought, should) or prohibition (cannot, shall not,
ought not) connotes compulsion and are
regarded as mandatory and imperative156
2. Negative words or those in form of an
affirmative proposition qualified by the word
“only” have the force of
exclusionary negation157
3. This indicates the legislative intent to make the
statute mandatory and can rarely be
directory158
4. Statutes using permissive words (may) or
words importing permissiveness are generally
directory.159
5. “May” as an auxiliary verb shows opportunity
or possibility, it implies a
possible existence of something160
Republic v. Toledano and Spouses Clouse Private
respondents, who were American citizens, wanted to adopt
the minor Alcala. The lower court granted their request, but
the Office of the SolicitorGeneral filed a petition claiming
that the spouses Clouse are disqualified from adopting
because of their citizenship.
Held: Art. 184(3) of the Family
Code clearly barred aliens from
adopting when it said “the
following persons may not adopt.” As for Alvin Clouse, he is
not a former Filipino citizen and the minor is neither his
relative or legitimate child. It may be argued that Evelyn
155 Buyco v. PNB
156 Id at 145
157 Valdez v. Tuason
158 McGee v. Republic
JUSTIN SUCGANG | BLOCK 2 ATTY. WIGBERTO TANADA, JR.
Alcala is qualified by being a former Filipino
citizen who wished to adopt her younger brother Joseph.
But, Art. 185 (FC) orders a mandatory joint adoption for
spouses. As such, adoption cannot be granted since her
husband has disqualifications. But, they may still adopt the
minor according to the rules on inter-country adoption.
Bunye v. Escareal
Several officials of Muntinlupa were issued a preventive
suspension by the Sandiganbayan. This is in connection with
the alleged forcible taking of the New Alabang Public
Market. Defendants claimed that Muntinlupa Government
has a 25-year lease contract with them, and their own
cooperative introduced improvements.
Held: Sec. 13 of the RA 3019 clearly provided that public
officials charged shall be suspended from office. Even if
there would be massive vacancies in several offices in
Muntinlupa, a preventive suspension must still be issued.
II. Departure from the language
There is no universal rule to distinguish mandatory
from directory statutes. Neither is there an absolute
test for determining whether a statute is to be
considered mandatory or directory. Hence, “shall” may
be construed as “may and vice versa. To determine the
construction, the legislative intent must be ascertained
from all surrounding circumstance:
1. Entire statute
2. Object
3. Purpose
4. Legislative history
5. Consequences
Directory if...
a. No substantial rights depend on it
b. No injury can result from ignoring it
c. The purpose of the legislature can be
accomplished in a manner other than that
prescribed and substantially the same results
obtained
d. Where the directions of the statute are given
merely with a view to the proper, orderly, and
prompt conduct of business
e. Compliance with the statute is a matter of
convenience rather than substance
Mandatory if... 161
a. The doing of an act is required by justice or
public duty
159 Stanley v. Miller
160 Legazpi v. Estrella
161 Diokno v. Rehabilitation Finance Corp.
 b. It vests a public body or officer with
power and authority to take such action which
concerns the public interests or rights of
individuals
c. If it will cause hardship or injustice on the
part of the public
d. If it will lead to absurd, impossible or
mischievous consequences
e. Non-compliance with what is required will
result in the nullity of the act
Berces, Sr. v. Guingona, Jr.
Petitioner filed two administrative cases against the mayor
of Tiwi, Albay; of which the latter was convicted. The mayor
appealed to the Office of the President and prayed for “stay
of execution” order.
The OP issued a stay for execution. Held: Since implied
repeals are not favoured, construction should be to
harmonize the laws. The phrase in Sec. 68 (LGC), “an appeal
shall not prevent a decision from becoming final or
executor,” is held to be discretionary. The OP issued the
order so as not to prejudice the public because suspension
would disrupt the service of the mayor.
Mandatory statutes
1. Conferring power
2. Granting benefits
3. Prescribing jurisdictional requirements
a. Prescribing time to take action or to appeal
b. Prescribing procedural requirements
4. Election laws on conduct of election
5. Election laws on qualifications and
disqualifications
6. Prescribing qualifications for office
7. Assessment of taxes
8. Public auction sale
1. Statutes conferring power
- Confer upon a public body or officer power to
performs acts which concern the public interests or
rights of individuals
- The power is given not for the benefit of the public
officer but for third persons to meet the demands
of rights and to prevent a failure
of justice
2. Statutes granting benefits
- Requires certain steps to be
taken or certain conditions to
be met before persons concerned can avail of the
benefits conferred by law
- Failure of persons to take the required steps or to
meet the conditions will prevent him from availing
of this benefits Maxim: vigilantibus et non
dormientibus jura subveniunt (law aids the
vigilant, and not those who slumber on their
rights) potior est in tempore, potior est in jure land or in notice of sale. Held: With the admission that the
JUSTIN SUCGANG | BLOCK 2 ATTY. WIGBERTO TANADA, JR.
(he who is first in time is preferred in
right)
San Carlos Milling Co. v. Commissioner of Internal Revenue
SCMC, by virtue of Sec. 86 of the Tax Code, wanted to have
its overpaid tax in 1983 be credited against its 1984 tax
dues. The Commissoner of Internal Revenue denied its
request and merely treated it as an ordinary claim for
refund/tax credit subject to further investigation.
Held: The word “may” in said provision should not be
construed as to give the taxpayer an absolute right to
arbitrarily avail it. It does not mean automatic and
immediate tax credit, since this would strip off the
government of its power to control taxation. There should
still be an investigation by the CIR to verify the amount.
3. Statutes prescribing jurisdictional requirements
- Requirements by which courts or tribunals acquire
jurisdiction to hear and decide cases must be
strictly complied with (e.g.
publication before a court hear a petition for land
registration, written claim of refund to
Commissioner of Internal Revenues before
actions for refund)
a. Statutes prescribing time to take action or to
appeal
- If a decision is adverse to a litigant, it
absolutely indispensable to take action or
appeal at the prescribed time in a the
prescribed manner
- This is to prevent needless delays and for
the orderly and speedy discharge of
business
- Failure to do this will leave the appellate
court without jurisdiction Maxim:
reipublicae ut sit finis litium (public interest
requires an end to a legal controversy)
b. Statutes prescribing procedural requirements
- Every act which is jurisdictional, or is an
essence of the proceeding, or for the
protection or benefit of the party affected
People v. CA
Esam Gandi was apprehended in the airport and detained
for possession of Marijuana. After posting bail, he filed a
motion for reinvestigation claiming that he was arrested
without a warrant. This petition was denied since he filed it
beyond the 5-day reglementary period. CA ruled that said
period is discretionary only. Held: Rule 112 Sec. 7 is
mandatory. He may only exercise his right to reinvestigation
during the 5-day reglementary period. The reason behind is
to make the process of preliminary investigation speedy.
Besides, his posting of bail means a waiver to a preliminary
investigation.
Llenares v. Valdeavella and Zoreta
Llenares filed an action of ejectment claiming that she
owned 12 parcels of land after acquiring from a sheriff’s sale
under a writ of execution. The lower court ruled in favour of
the defendants since there was insufficiency in the levy of
attempted levy was not made in accordance
with the Rules of Civil Procedure, the petition has no merit.
Proper levy and notice of sale are indispensable to a valid
sale on execution.
4. Election laws on conduct of election General rule: All
provisions governing the conduct of elections and
prescribing steps for the election officials are
mandatory before the elections. If sought to enforce
after election day, they become directory only if this
will deprive innocent voters, without fault on their
part, of their votes
Reason: These steps were adopted to assist the voters
in their participation in the affairs of the government
and not to defeat that object. When voters have
honestly cast their ballots, the same should not be
nullified simply because the officers have failed to do
their duty. To make these mandatory would nullify the
votes affected. Interested people will just be tempted
and conspire to create irregularities that will result to
the vitiation of the election.
5. Election laws on qualification and disqualification
- Laws prescribing the time limit to file certificates of
candidacy and qualifications and disqualifications
to elective office
- If a candidate failed to comply with said
requirements, he is disqualified to run, even if he
received the highest number of votes.162 Said votes
will be considered void and will not be counted.
6. Statutes prescribing qualifications for office
- Eligibility to hold office is a continuing
requirements and must exist not only from the
beginning of the term but also during the
occupancy of the office
- A person not qualified at the time he assumed
office, or if he loses such qualification during his
incumbency will be ousted from office.163
7. Statutes relating to assessment of taxes
- Assessment of taxes, intended to ensure the
security of citizens, the equality of taxation, the
certainty as to the nature and amount of each
other’s tax, are mandatory
- But those designed for the methodical and
systematic modes of proceedings are merely
directory
Test: If the law is to protect
citizens and to
162 Gafor v. COMELEC
163Aguila v. Genato
164Sec. 15(1) Art. VIII (Const). All cases or
matters filed after the effectivity of this
Constitution must be decided or resolved
within twenty-four months from date of
submission for the Supreme Court, and,
unless reduced by the Supreme Court,
twelve months for all lower collegiate
JUSTIN SUCGANG | BLOCK 2 ATTY. WIGBERTO TANADA, JR.
prevent sacrifice of their property, it is
mandatory
8. Statutes concerning public auction sale
- Prescribed steps in public auction of
properties are to be followed strictly Reason: In
derogation of the property rights and due process
Directory statutes
1. Prescribing guidance for officer
2. Prescribing manner of judicial action
3. Rendition of decision within prescribed period
1. Statutes prescribing guidance for officers
- Intended to guide public officers in the conduct of
business
- So long as these do not limit their power
(jurisdiction) or render its exercise in disregard of
the requisitions ineffectual
- That is why statutes jurisdictional in nature are
mandatory, because it limits the power of the
officer and render their actions invalid (compare
this to statutes prescribing jurisdictional
requirements under mandatory statutes)
Exception: If accompanied by negative words (i.e.
no, shall not, never, etc.)
2. Statutes prescribing manner of jurisdictional action
- These are the steps in judicial action followed by
judges in the exercise of their functions
- The purpose is to provide an orderly conduct of
public business.
- But, the procedure is only secondary in importance
to substantive rights, and nonobservance of the
former should not be permitted to affect the latter.
3. Statutes requiring renditions of decision within the
prescribed period164
- A judgment made after the prescribed date of
promulgation is not rendered invalid. But the
officer who failed to comply with the law may be
dealt with administratively, as consequence of his
delay.165
- Failure of judges to comply merely deprives them
not of their jurisdiction but their right to
collect their salaries166
courts, and three months for all other lower courts. See also Sec. 7. Art.
IX(A). Each Commission shall decide by a majority vote of all its Members,
any case or matter brought before it within sixty days from the date of its
submission for decision or resolution.
165 Philippine Association of Free Labor Unions v. Secretary of Labor
166 Dimson v. Elepano
 4. Statutes substantive in nature
5. Statutes affecting vested rights
6. Statutes affecting obligations of contract
PROSPECTIVE AND RETROACTIVE STATUTES 7. Repealing and amendatory acts

Prospective statutes
- Operates upon facts or transactions that occur Retroactive statutes
after the statute takes effect
- One that looks and applies to the future167 1. Procedural
- Indicated by the words “hereafter,” “thereafter,” 2. Curative
“from and after the passing of this Act,” “shall have 3. Police power legislations
been made,” “from and 4. Statutes relating to prescription
after,” “shall.” 5. Statutes relating to appeals

Retroactive statutes
- Takes away or impairs vested rights acquired under
existing laws, creates new obligation, imposes a
new duty or attaches a new disability in respect to
transactions already past
- But a statute is not made retroactive because it
draws on antecedent facts for its operation or part
of the requirements for its application is drawn
from a time antedating its passage168
- The constitution does not prohibit the enactment
of a retroactive statute which does not impair
obligations of contract or divest
rights that have become vested

General rule: Statutes are to be construed as having

only a prospective operation169 Exception: The
intendment if the legislature is to give them
retroactive effect is expressly declared
or implied from the language used

Presumption: All laws operate prospectively. And in

case of doubt, it shall be resolved against the
retroactive operations of law. Reason: Law is a rule to
guide actions with no binding effect until it is
enacted.
Maxims: lex prospicit, non respicit (the law looks
forward, not backward) lex de future, judex
de praeterito (law provides for the future, the judge
for the past) nova constitutio futuris formam
imponere debet non praeteritis (a new statute
should affect the future, not the past)
Prospective statutes
1. Penal statutes
2. Ex post facto
3. Bill of attainder
AMENDMENT, REVISION, CODIFICATION AND
REPEAL
*The legislature has the authority to amend, subject to
constitutional requirements, any existing law.
Amendment
- change or modification, by addition, deletion, or
alteration of a statute
- effected by the enactment of an amendatory act or
modifying or altering some provisions of the
statute
o Express- an amendatory act that specific
provisions of a statute are amended as recited
therein

167 169Art. 4 (CC). Laws shall have no retroactive effect, unless the contrary is
Laceste v. Santos
provided.
168 Camacho v. Court of Industrial Relation

JUSTIN SUCGANG | BLOCK 2 ATTY. WIGBERTO TANADA, JR.

 o Implied- a part of a prior statute
embracing the same subject as the later act may
not be enforced without nullifying the pertinent
provision of the latter. The prior act is deemed
amended to the extent of the repugnancy.
General rule: Implied amendment is never presumed
nor favoured. Every statute should be harmonized with
other laws on the same subject.170
Exception: A clear inconsistency and irreconcilable
repugnancy between statutes.171
Effectivity
- Amended takes effect 15 days following the
publication in the Official Gazette or a newspaper
of general circulation172
- An amended is a part of the original act that is
already in force and effect, hence, it becomes
effective as part of the amended law at the time
the amendatory act takes effect General rule:
Amended act operates prospectively Exceptions:
1. If the legislature clearly intended its retroactive
effect
2. No vested rights impaired
3. Procedural laws are applicable to actions
pending and undetermined at the time of
passage
Effects
Presumption: The legislature would not have amended
it had it not wanted to change its meaning
- Meaning of law changes because an amended act
should be given a different construction from that
of the original.
- As if the original statute has been repealed and a
new and independent act in the amended form
had been adopted
- As if the statute has been originally enacted in its
amended form
- The provisions of the original act not affected by
the amendment remain in force, while those
omitted are deemed repealed173
- Jurisdiction of a court is determined by the law in
force at the time the action is instituted. And once
the court has acquired jurisdiction, that will remain
with it until the case is decided.174 o If a statute
amends a prior act with the effect of divesting the
court of jurisdiction, it may not
be construed as to oust
jurisdiction that may have
170
Estrada v. Caeda
171 Garcia Valdez v. Tuason
172 Art. 2 (CC), as amended by EO 200
173 Parras v. Land Registration Commission
174 Rillaroza v. Arciaga
JUSTIN SUCGANG | BLOCK 2 ATTY. WIGBERTO TANADA, JR.
already attached under prior law. This
would be a subversion of the judicial process.175
o This rule also applies to quasi-judicial
bodies.176
- An invalid law does not exist. If a prior statute
which has been amended is declared invalid,
nothing has been amended. If the amendatory act
is complete by itself, it will be considered as an
original or independent act.177 If the amendatory
act is declared
invalid, it would be as if the amendment did not
exist; the prior act remains unaffected
and in force.178
Revision and Codification
- The purpose is to restate the existing laws into one
statute, simplify complicated provisions, and make
laws on the subject easily found
- It is a continuation of the existing statutes
Presumption: The author has maintained a
consistent philosophy or position. The code is
enacted as a single, comprehensive statute, and is
to be considered as such and not as series of
disconnected articles or provisions.
In cases of irreconcilable conflict
1. Interpretation which is best in accord with the
general plan
2. Later in physical position, being the latest
expression of legislative will
3. What is omitted is deemed repealed because
the codification is intended to be a complete
enactment on the subject. But this is limited
only if revision or codification is intended to be
a complete enactment on the subject,
expression of the whole law, or if it revises the
whole subject matter of the former statute179
4. A change in phraseology does not
automatically result to change in construction
of the old laws, neither an alteration nor
omission or addition of words in the later
statute shall be held to alter the construction
of the former acts. This is because in
codifications, condensation is a necessity;
general ideas will be expressed in brief phrases.
Mecano v. COA
Petitioner was hospitalized for cholecystitis. He filed for
refund or reimbursement of the hospital expenses he
incurred. COA denied his request since the Administrative
175 Government v. Gale
176 Erectors, Inc. v. NLRC
177 People v. Lim
178 Government v. Agoncillo
179 Mecano v. COA
Code of 1987 repealed the RAC, and the same
section from which Mecano based his action has not been
reproduced.
Held: The later code did not cover not attempted to cover
the entire subject matter. There are several matters treated
in the old Code that are not found in the new one. The fact
that a later law may relate to the same subject matter is
insufficient to cause an implied repeal since it may just be
cumulative of the prior legislation.
Repeal
- The power to enact a law necessarily includes the
power to repeal it for the legislature cannot enact
an irrepealable laws to limit the future legislative
acts
- Only the legislature can repeal laws. The Supreme
Court can only promulgate rules of procedure and
cannot exercise such power to alter, change or
repeal substantive laws
- Every legislative body may modify or abolish the
acts passed by itself or its predecessor and may be
exercised at the same session which the original
act was passed, and even where the bill is in its
progress and before it
becomes a law
Total repeal is rendered revoked completely, while a
partial repeal leaves the unaffected portions of the
statute in force.
A declaration in a statute that a particular and specific
law (identified by its number and title) is repealed is an
express repeal. All other repeals are implied repeals.
A law is repealed only by the enactment if subsequent
laws. Violations, non-observance, disuse, customs and
practices on the contrary do not render a prior law
repealed.
Repeal by implication
- Where a statute of a later date clearly reveals an
intention on the part of the legislature to abrogate
a prior act
- This intention must be clear and manifest -
Categories: o Two acts on the same subject
and have the same object are in an irreconcilable
conflict, the later act to the extent of the
conflict constitutes an implied repeal of the
former
o The later act covers the whole
subject of
the earlier one and is intended
as a substitute
Basis: A cardinal rule in science of jurisprudence that
two inconsistent laws on the same subject cannot
co-exist in one jurisdiction180 Maxim: leges
posteriors priores contrarias abrogant (the later
statute repeals prior ones which are repugnant to it)
180 Garcia Valdez v. Tuason
JUSTIN SUCGANG | BLOCK 2 ATTY. WIGBERTO TANADA, JR.
- But implied repeals are not favoured since the
presumption is against inconsistency or
repugnancy
Presumption: The legislature knows the existing laws
in the subject and could not have enacted
inconsistent or conflicting statutes. Exception: There
is an irreconcilable repugnancy
Iloilo Palay and Corn Planters Association v. Feliciano
Respondent Manager of the Rice and Corn Administration
urged the president to import rice. Petitioners alleged that
RA 3452 prohibited the importation of rice by the
government, only private parties may do so. The
government responded and said that RA 2207 allowed the
President to import rice should there be shortage or national
emergency. Held: RA 2207 covers three periods, and only
prohibits importation when there is sufficiency of rice supply
and normalcy of times. Ra 3452 covers only the first and
second situation (i.e. shortage is not enough to constitute a
national emergency). Hence, the two laws can be
harmonized. Ban on importation disappears when the
country is confronted of rice shortage.
People v. Santayana
Santayana was designated as a special agent of the CIS and
was issued a firearm. He was apprehended in Plaza Miranda
and was charged for illegal possession of firearms since he
had no permit to carry. CFI Manila tried and convicted him.
It was alleged that the CFI Manila had no jurisdiction and the
Municipal Court should have tried him.
Held: The two provisions may be harmonized by holding that
the CFI Manila and the Municipal Court have concurrent
jurisdiction since the penalty that may be imposed both fall
under the said courts. Aside from this, the Macarandang
ruling was still prevailing at the time of his apprehension.
The Mapa doctrine were it did not exempt special agents
from permit to carry weapons were promulgated during the
pendency of Santayana’s case.
C&C Commercial v. NAWASA
RA 912 mandates that Filipino corporations should be
prioritized. NAWASA awarded the bid to a foreign company
in constructing water pipes in several provinces. NAWASA
argues that it was not under the term “government”
required to prioritize Filipino companies in projects as
provided in RA 912. Held: CA 138 and RA 912 are statutes
in pari material and be construed together. The former
included purchases by government-owned companies (like
NAWASA), while the later only talked about construction or
repair work done by the government.
Primicias v. Municipality of Urdaneta Primicias was
apprehended and charged for violation of a local ordinance
prohibiting overtaking. Held: The ordinance is invalid since
RA 4136 explicitly repealed Act 3922. The ordinance
violated several requirements of RA 4136, specifically the
clearness, definiteness and certainty of the prohibitions.
No distinctions has been made between the vehicles
covered, the thouroughfares, required under Sec. 38. RA
4136 specifically mentioned that no ordinances may be
passed specifying maximum allowable speed
other than those provided in it.
- Hence, a general law does not repeal a special one.
The special shall be considered as an extension to
the general law. But, there is always a partial
repeal where the later act is a special law.
Presumption: The legislature considers and makes
provisions for all circumstances of the particular case
Exception: Where the words used in a general law is so
broad and so clear and explicit as to show the intention
to cover the whole subject
Villegas v. Subido
Effects of repeal
After the retirement of the Asst. City Treasurer, Civil Service
Commissioner Subido authorized Jose Gloria to assume the
position. Mayor Villegas ordered Gloria to refrain from
exercising his duties since the appointment power is lodged
with him under the Decentralization Act. During the
pendency of the case, the President nominated Gloria and
was duly confirmed.
Held: The City Charter of Manil gave the President the power
to appoint the Asst. City Treasurer. The Revised
Administrative Code (RAC) only allowed appointment of
employees by local officials, and not officers. The Charter is
considered as an exception to the general rule found in the
RAC.
CEPALCO v. Commissioner of Internal Revenue Petitioner
was granted a franchise in 1961 to maintain an electric light,
heat and power system in Cagayan de Oro. It was
successively amended to include other municipalities. Later,
the Local Tax Code was enacted empowering local
government units to impose new taxes. CEPALCO refused to
pay the additional tax to the province of Misamis Oriental
claiming that its franchise expressly provided that it would
only pay 3% from its gross earnings.
Held: The Local Tax Code is more general in scope and
application, while the franchise grant to CEPALCO is specific.
1. Implied repeal by revision or codification
- Legislative intent is shown by enactment of
a statute revising or codifying the former
laws on the whole subject matter
- Legislative declaration that whatever is
embraced in the new statute shall prevail
and whatever is excluded shall be
discarded
2. Repeal by re-enactment
- A re-enacted statute of the
whole subject matter, if
complete and comprehensive is
regarded as the whole law on the subject.
- When a specific section of a prior act by
providing that it should be read as follows,
then quote the amended provisions, what
is not included in the
re-enactment is deemed repealed
181 Insular Government v. Frank
JUSTIN SUCGANG | BLOCK 2 ATTY. WIGBERTO TANADA, JR.
3. Other forms of repeal
- The most powerful is that which arises
when the later law is expressed in the form
of a universal negative, since a negative
statute repeals all conflicting provisions
- Where it enacts something in general
terms and afterwards it passes another on
the same subject, which though expressed
in affirmative language introduces special
condition
or restrictions
1. Renders inoperative as of the date the
repealing act takes effect. It is a declaration
that the repealed statute is invalid from the
date of enactment
2. But it does not undo the consequences of the
operation of the statute while in force, unless
directly expressed by the language or necessary
implications. It cannot render illegal what was
legal before
3. Cannot oust jurisdiction from a court, nor
render its decision void
4. Defeats all actions and proceedings still
pending which arose from the repealed statute
since an appellate court will dispose of a
question according to the law
prevailing at the time of rendition of the
appealed judgment
5. Does not destroy or impair vested rights under
the statute prior its repeal. Rights accrued and
vested while a statute is in force survives
repeal
6. It will not affect the terms of contract entered
into by parties on the basis of the repealed law.
And will apply even if one of the contracting
parties is the government.181
7. It does not preclude collection of taxes under
the repealed law
8. But will deprive the court of its jurisdiction if a
penal law is repealed since the act is not
anymore considered criminal
9. Repeal of a municipal charter destroys all
offices under it, and puts an end to the
functions of an incumbent, except those saved
by the charter
10. Simultaneous repeal and re-enactment does
not affect the rights and liabilities accrued
under the original statute since the re-
enactment simply neutralizes the repeal
11. A law which expressly repeals a prior law is
repealed, the first law shall not be
revived unless expressly stated
Tac-an v. CA
Tac-an caused the Acopiado brothers to thumb mark a deed
of quit claim as payment for his services as lawyer. The
brothers later dismissed his services since their relatives did
not want to give the land as payment. One of the brothers
sold his share of land, hence, Tac-an filed an action to annul
the sale. He asked the governor to sign the deed. It was
signed but was later withdrawn for deceit and false
representation on his part.
JUSTIN SUCGANG | BLOCK 2 ATTY. WIGBERTO TANADA, JR.
Held: The signature/approval of the Governor
is needed since the brothers were non-Christians and
Subanons. The Administrative Code of Mindanao and Sulu
was still in force at that time and was not repealed.
Distinctions to expiration of law
- Unlike in expiration of law, absolute repeal
obliterates the crime and erases the stigma of
conviction.