Академический Документы
Профессиональный Документы
Культура Документы
288 (1956)
26. Ollada vs. Secretary of Finance, 109 Phil 1072
(1960)
27. Fortich vs. Corona, 298 SCRA 685 (1998)
28. Eastern Shipping Lines Inc. vs. CA, 291 SCRA
485 (1998)
Adjudicatory Powers
29. Philex Mining Co. vs. Zaldivia, 43 SCRA 479
(1972)
30. Antipolo Realty Co. vs NHA, 153 SCRA 399
(1987)
31. Guerzon vs. CA, 164 SCRA 182 (1988)
Rule-Making Powers
9. Victorias Milling Co. vs. Social Security
Commission, 4 SCRA 627 (1962)
10. Manuel vs. General Auditing Office, 42 SCRA
660 (1976)
11. Olsen and Co. vs. Aldanese, 43 Phil 259(1922)
12. Young vs. Rafferty, 33 Phil. 276 (1916)
13. Sy Man vs. Fabros, 93 Phil. 1093 (1913)
14. Interprovincial Auto Bus Co. vs. Collector of
Internal Revenue, 98 Phil. 290 (1956)
15. Phil. Lawyers' Assoc. vs. Agrava, 105 Phil 173
(1959)
16. Philippines Inter-Island Shipping Association of
the Phil. vs. CA, 266 SCRA 489 (1997)
17. Commissioner of Internal Revenue vs. Fortune
Tobacco Co., 658 SCRA 289 (2011)
18. Lupangco vs. CA, 160 SCRA 848 (1988)
19. Olsen and Co. vs. Herstein and Rafferty, 35 Phil
520 (1915)
20. People vs. Maceren, 79 SCRA 450 (1977)
21. US vs. Panlilio, 28 Phil 608 (1914)
22. US vs. Tupasi Molina, 29 Phil 169 (1014)
23. People vs. Santos, 63 Phil 300 (1936)
24. People vs. Que Po Lay, 94 Phil 640 (1954)
25. Hilado vs. Collector of Internal Revenue, 100 Phil
Admin Law | Case Bank Week 3 | Powers and Functions of Admin Agencies
Ruling:
The Legislature has specified the conditions under
which a stock exchange may legally obtain a permit
(sec. 17, Securities Act); it is not for the Commission
to impose others. If the existence of two competing
exchanges jeopardizes public interest which is
doubtful let the Congress speak. 12 Undoubtedly,
the opinion and recommendation of the
Commission will be given weight by the Legislature,
in judging whether or not to restrict individual
enterprise and business opportunities. But until
otherwise directed by law, the operation of
exchanges should not be so regulated as practically
to create a monopoly by preventing the
establishment of other stock exchanges and
thereby contravening:
(a) the organizers' (Makati's) Constitutional right to
equality before the law;
Admin Law | Case Bank Week 3 | Powers and Functions of Admin Agencies
People vs Santos
Facts:
The herein accused and appellee Augusto A.
Santos is charged with having ordered his
fishermen to manage and operate the
motor launches Malabon II and Malabon Ill
registered in his name and to fish, loiter and
anchor within three kilometers of the shore
line of the Island of Corregidor over which
jurisdiction is exercised by naval and military
authorities of the United States, without
permission from the Secretary of
Agriculture and Commerce.
Section 28 of Administrative Order No. 2 relative to
fish and game, issued by the Secretary of
Agriculture and Commerce, provides as follows:
28. Prohibited fishing areas. No boats
licensed in accordance with the provisions
of Act No. 4003 and this order to catch,
collect, gather, take, or remove fish and
other sea products from Philippine waters
shall be allowed to fish, loiter, or anchor
within 3 kilometers of the shore line of
islands and reservations over which
jurisdiction is exercised by naval or military
authorities of the United States, particularly
Corregidor, Pulo Caballo, La Monja, El Fraile,
and Carabao, and all other islands and
detached rocks lying between Mariveles
Reservation on the north side of the
entrance to Manila Bay and Calumpan Point
Reservation on the south side of said
entrance: Provided, That boats not subject
to license under Act No. 4003 and this order
may fish within the areas mentioned above
only upon receiving written permission
therefor, which permission may be granted
by the Secretary of Agriculture and
Commerce upon recommendation of the
military or naval authorities concerned.
Admin Law | Case Bank Week 3 | Powers and Functions of Admin Agencies
Facts:
The Provincial Development Council (PDC) of Bukidnon,
headed by Governor Carlos O. Fortich, passed Resolution No.
6, dated January 7, 1993, designating certain areas along
Bukidnon-Sayre Highway as part of the Bukidnon AgroIndustrial Zones where the subject property is situated.
Pursuant to Section 20 of R.A. No. 7160, otherwise known as
the Local Government Code, the Sangguniang Bayan of
Sumilao, Bukidnon, on March 4, 1993, enacted Ordinance No.
24 converting or re-classifying 144 hectares of land in Bgy. San
Vicente, said Municipality, from agricultural to
industrial/institutional with a view of providing an
opportunity to attract investors who can inject new economic
vitality, provide more jobs and raise the income of its people.
During the public consultation, the people of the affected
barangay rallied behind their respective officials in endorsing
the project. Notwithstanding the foregoing favorable
recommendation, however, on November 14, 1994, the DAR,
thru Secretary Garilao, invoking its powers to approve
conversion of lands under Section 65 of R.A. No. 6657, issued
an Order denying the instant application for the conversion of
the subject land from agricultural to agro-industrial and,
instead, placed the same under the compulsory coverage of
CARP and directed the distribution thereof to all qualified
beneficiaries.
The DAR Secretary ordered the DAR Regional Director to
proceed with the compulsory acquisition and distribution of
the property.Governor Carlos O. Fortich of Bukidnon
appealed the order of denial to the Office of the President and
prayed for the conversion/reclassification of the subject land
as the same would be more beneficial to the people of
Bukidnon.
In resolving the appeal, the Office of the President, through
then Executive Secretary Ruben D. Torres, issued a Decision in
OP Case No. 96-C-6424, dated March 29, 1996, reversing the
DAR Secretarys decision. OP found that the instant
application for conversion by the Municipality of Sumilao,
Bukidnon is impressed with merit. To be sure, converting the
land in question from agricultural to agro-industrial would
open great opportunities for employment and bring about
real development in the area towards a sustained economic
growth of the municipality. On May 20, 1996, DAR filed a
motion for reconsideration of the OP decision. However, on
June 23, 1997, an Order was issued by then Executive
Secretary Ruben D. Torres denying DARs motion for
reconsideration for having been filed beyond the
reglementary period of fifteen (15) days. The said order
Admin Law | Case Bank Week 3 | Powers and Functions of Admin Agencies
Admin Law | Case Bank Week 3 | Powers and Functions of Admin Agencies
Issue:
Facts:
Held:
1. to ship or otherwise bring into the Philippine
Islands any animal suffering from, infected with,
or dead of any dangerous communicable
disease, or any of the effects pertaining to such
animal which are liable to introduce such
disease into the Philippine Islands;
2. to expose such animal either alive or dead on
any public road or highway where it may come
in contact with other domestic animals; and
3. to transport in any form without a certificate
issued by authority of the Director of Agriculture
whenever the Secretary of the Interior shall
declare that a dangerous communicable animal
disease prevails in any island, province,
municipality, township, or settlement and that
there is danger of spreading such disease
Pursuant to the said Act, the Director of Agriculture
issued an order that all of his carabaos in the barrio of
Masamat, municipality of Mexico, Pampanga Province,
had been exposed to the disease commonly known as
rinderpest, and that said carabaos were accordingly
declared under quarantine, and were ordered kept in a
corral designated by an agent of the Bureau of
Agriculture and were to remain there until released by
further order of the Director of Agriculture. However, it
was alleged that Adriano Panlilio, illegally and
voluntarily and without being authorized to do so, and
while the quarantine against said carabaos was still in
force, permitted and ordered said carabaos to be taken
from the corral in which they were then quarantined and
that by virtue of said orders of the accused, his servants
and agents took the said carabaos from the said corral
and drove them from one place to another for the
purpose of working them.
Admin Law | Case Bank Week 3 | Powers and Functions of Admin Agencies
FACTS:
Section 6(j) of the Internal Revenue Act (Act No.
2239) authorizes the Collector of Internal Revenue
to specify the manner in which the proper books of
accounts shall be kept. Pursuant thereto, the
Collector of Internal Revenue issued a circular letter
requiring every merchant and manufacturer, to keep
a record of his daily sales either in English or in the
Spanish language, and providing that any violation
or failure to comply with the provisions of the circular
will subject the offender to prosecution under the
provisions of Section 185 of Act No. 2339.
ISSUE:
Is the consular letter in question within the scope
and purview of the authority delegated by Act No.
2339?
HELD:
No. (1) Keeping of books in any particular language
not required by law. ~ The Collector is authorized to
determine that persons subject to the percentage
tax shall keep their sales record in a bound book of
numbered pages, and that this record shall be
spread upon the books, in the tabulated form
specified in the circular. But the law does not
provide nor require that the books be kept in any
particular language.
(2) keeping of books in any language allowed by
law. ~ No one will deny that sales could be recorded
in a bound volume as is specified using the
tabulated form prescribed by the Collector in any
modern language.
In other words, all the information could be recorded
in the designated book in the required form in
Chinese or in local dialect or in some other
languages as accurately as it could be recorded in
English or Spanish.
Admin Law | Case Bank Week 3 | Powers and Functions of Admin Agencies
HELD:
No. Administrative agencies, like the COSLAP, are
tribunals of limited jurisdiction that can only wield
powers which are specifically granted to it by its
enabling statute.1 Under Section 3 of E.O. No. 561, the
COSLAP has two options in acting on a land dispute or
problem lodged before it, to wit:
(a) refer the matter to the agency having appropriate
jurisdiction for settlement/resolution; or (b) assume
jurisdiction if the matter is one of those enumerated in
paragraph 2 (a) to (e) of the law, if such case is critical
and explosive in nature, taking into account the large
number of parties involved, the presence or emergence
of social unrest, or other similar critical situations
requiring immediate action. In resolving whether to
assume jurisdiction over a case or to refer the same to
the particular agency concerned, the COSLAP has to
consider the nature or classification of the land involved,
the parties to the case, the nature of the questions raised,
and the need for immediate and urgent action thereon to
prevent injuries to persons and damage or destruction to
Admin Law | Case Bank Week 3 | Powers and Functions of Admin Agencies
CATURA vs CIR
G.R. No. L-27392 January 30, 1971
ISSUE: Whether or not the Court acted beyond its power, when it
ordered delivery and deposit of Association's book of accounts, bank
accounts, pass books, union funds, receipts, vouchers and other
documents related to the finances
HELD:
No, the Court did not act beyond its power when it called
for the exercise of the statutory power of investigation by
requiring the petitioners to deliver and deposit with the
Court all of its book of accounts, bank accounts, pass
books, union funds, receipts, vouchers and other
documents related to its finances at the hearing of the
petition before it on January 3, 1967.
The complaint against petitioners as President and
Treasurer of the union, specifically recited an
unauthorized disbursement of union funds as well as the
failure to make a full and detailed report of financial
transactions of the union and to make the book of
accounts and other records of its financial activities open
to inspection by the member. The matter was deemed
serious enough by the prosecutor of respondent
Court to call for the exercise of the statutory power
of investigation to substantiate the alleged violation
so as to assure that the rights and conditions of
membership in a labor organization as specifically
set forth in Section 17 be respected.
It cannot be said that such a requirement is beyond the
statutory power conferred. If it were otherwise, the
specific provisions of law allegedly violated may not be
effectively complied with. The authority to investigate
might be rendered futile if respondent Court could be held
as having acted contrary to law. To paraphrase Justice
Laurel, the power to investigate, to be conscientious and
rational at the very least, requires an inquiry into existing
facts and conditions. The documents required to be
produced constitutes evidence of the most solid
character as to whether or not there was a failure to
comply with the mandates of the law. It is not for this
Court to whittle down the authority conferred on
administrative agencies to assure the effective
administration of a statute, in this case intended to
protect the rights of union members against its
officers. The matter was properly within its cognizance
and the means necessary to give it force and
effectiveness should be deemed implied unless the
power sought to be exercised is so arbitrary as to trench
upon private rights of petitioners entitled to priority. No
such showing has been made; no such showing can be
made. To repeat, there should be no question about the
correctness of the order herein challenged
Admin Law | Case Bank Week 3 | Powers and Functions of Admin Agencies
vs.
FORTUNE TOBACCO CORPORATION, Respondent.
Held:
Yes. Fortune Tobacco is entitled to a refund.
Fortune Tobaccos claim for refund is premised on its
erroneous payment of the tax, or better still the
governments exaction in the absence of a law.
Tax refunds (or tax credits), on the other hand,
are not founded principally on legislative grace but on
the legal principle which underlies all quasi-contracts
abhorring a persons unjust enrichment at the expense
of another. The dynamic of erroneous payment of tax
fits to a tee the prototypic quasi-contract, solutio
indebiti, which covers not only mistake in fact but also
mistake in law.
In the case at bar, the rule in the interpretation
of tax laws is that a statute will not be construed as
imposing a tax unless it does so clearly, expressly, and
unambiguously. A tax cannot be imposed without clear
and express words for that purpose. Accordingly, the
Admin Law | Case Bank Week 3 | Powers and Functions of Admin Agencies
Facts:
This is an appeal raised by Que Po Lay based on
the claim that Circular #20 was not published in the
Official Gazette prior to the act or omission imputed by
the appellant. Under C.A. 638 and Act 2930 both
require that such circular be published in the Oficial
Gazette, but Solicitor General contends that the two
acts merely enumerate and make a list of what should
be published in the Official Gazette for guidance of the
different branches of the government.
Issue:
Whether or not such circular should be
published?
Held:
Yes. The question of non publication is
fundamental and decisive if as a matter of fact circular
#20 had not been published as required by law before
its violation then in the eyes of the law there was no such
circular to be violated consequently appellant
committed no violation on the circular nor committed
any offense.
Under the provisions of the old and new civil
code both requires publication on the Official Gazette to
be binding, although such circular of the central bank is
not a statute or law but it has a penal sanction for its
violation thus having the force and effect of the law
which should be published before becoming effective.
Admin Law | Case Bank Week 3 | Powers and Functions of Admin Agencies
HELD:
ISSUE:
Admin Law | Case Bank Week 3 | Powers and Functions of Admin Agencies
ISSUE:
HELD:
Admin Law | Case Bank Week 3 | Powers and Functions of Admin Agencies
Issue:
Whether the Agency, acting thru its officials, enjoys th
authority to issue subpoena in its conduct of factfinding investigations?
Held:
Yes.
Admin Law | Case Bank Week 3 | Powers and Functions of Admin Agencies
Facts:
Issue:
Admin Law | Case Bank Week 3 | Powers and Functions of Admin Agencies
ISSUE
Whether the Secretary of Finance acted within his
authority in not giving retroactive effect to Revenue
Regulations No. V-43.
HELD
Yes.
The Secretary if Finances Resolution that Revenue
Regulations No. V-43 was not intended to have
retroactive effect was fully within his powers and
authority and becomes part of the regulation itself.
The Resolution is not clearly unreasonable and
arbitrary, and is, thus, entitled to recognition &
Admin Law | Case Bank Week 3 | Powers and Functions of Admin Agencies
Admin Law | Case Bank Week 3 | Powers and Functions of Admin Agencies
Admin Law | Case Bank Week 3 | Powers and Functions of Admin Agencies
Admin Law | Case Bank Week 3 | Powers and Functions of Admin Agencies
10
SEC. 121. Basis of the tax and affixture of stamps.Bills of lading are
exempt from the documentary stamp tax imposed by paragraphs (q) and (r)
of section 1449 of the Administrative Code when the value of the goods
shipped is P5 or less. Unless the bill of lading states that the goods are worth
P5 or less, it must be held that the tax is due, and internal revenue officers
will see to it that the tax is paid in all cases where the bill of lading does not
state that the shipment is worth P5 or less.
SEC. 127. Chits, memorandum slips, and other papers not in the usual
commercial form of bills of lading, when used by common carriers in the
11
Admin Law | Case Bank Week 3 | Powers and Functions of Admin Agencies