Gross Misconduct as a transgression of some established and definite rule of action, more particularly,

unlawful behavior or gross negligence by the public officer. Uy vs Javellana, p. 13. SCRA 680

Tenant has been defined under Section 5(a) of R.A. No. 1199 as a person who, hinself, and with the aid
available from within his immediate household, cultivates the land belonging to ot possessed by
another, with the latter's consent for purposes of production, sharing the produce with the landholder
under the share tenancy system, or paing to the landholder a price certain or ascertainable in produce or
in money or both, under the leasehold system. Antique Development Corporation vs. Rabacal, p. 79.
SCRA 680

Dishonesty as the disposition to lie, cheat, deceive, or defraud; untrustwothiness; lack of integrity; lack
of honesty, probity or integrity in principle; lack of fairness and straight-fordwardness; disposition to
defraud, deceive or betray. Bagong Kapisanan sa Punta Tenement, Inc. vs. Dolot, p. 164. SCRA 680

Rape is committed by having carnal knowledge of a woman with the use of force, threat or
intimidation, or when she is deprived of reason or otherwise unconcious, or when she is under 12 years
of age or is demented. People vs. Pareja, p. 198. SCRA 680

Franchise Tax is a tax on the privilege of transacting business in the state and exercising corporate
franchises granted by the state. City of Iriga vs. Camarines Sur III Electric Cooperative, Inc. p. 236.
SCRA 680

Illegal recruitment to include the following act: To substitute or alter to the prejudice of the worker,
employment contracts approved and verified by the department of labor and employment from the time
of actual signing thereof by the parties up to and including the period of the expiration of the same
without the approval of the department of labor and employment. Pert/CPM Manpower vs. Almodiel,
p. 306. SCRA 680

Chain of custody means the duly recorded authorized movements and custody of seized drugs or
controlled chemicals or plant sources of dangerous drugs or laboratory equipment of each stage, from
time of seizure/confiscation to receipt in the forensic laboratory to safekeeping to presentation in court
for destruction. People vs. Almodiel, p. 306. SCRA 680

Res Judicata means a matter adjudged; a thing judicially acted upon or decided; a thing or matter
settles by judgment. Solid bank Union vs. Metropolitan Bank and Trust Company, p. 629. SCRA 680

Cause of Action is a dormal settlement of the operative facts that give rise to a remedial right. Belle
Corporation vs. De Leon Banks, p. 351. SCRA 681

Ultimate facts mean the imporatant and substantial facts which either directly form the basis of the
plaintiff's primary right and duty or directly make up the wrongful acts or omissions of the defendant.
Belle Corporation vs. De Leon Banks, p. 351. SCRA 681

Mass Leave may refer to a simultaneous availment of authorized leave benefits by a large number of
employees in a company. Naranjo vs. Biomedica Health Care, Inc., p. 438. SCRA 681

Contract to sell is defined as a bilateral contract whereby the prospective seller, while expressly
reserving the ownership of the subject property despite delivery thereof to the prospective buyer, binds
itself to sell the said property exclusively to the prospective buyer upo fulfillment of the condition
agreed upon, that is, full payment of the purchase price. Associated Marine Officers and Seamen's
Union of the Philippines vs Decena, p. 308. SCRA 682

Until the present case there has never been a Court ruling categorically defining the term capital
found in the various economic provisions of the 1935, 2973 and 1987 Philippine constituions. Heirs of
Wilson P. Gamboa vs. Teves, p. 397. SCRA 682

The foreign Investments Act of 1991, like all its predecessor statutes, clearly defines a philippine
national as a Filipino citizen, or a domestic corporation at least sixty percent (60%) of the capital
stock outstanding and entitled to vote is owned by Filipino citizens. Heirs of Wilson P. Gamboa vs.
Teves, p. 397. SCRA 682

Legal standing or locus standi has been defined as a personal and substantial interest in the case such
that the party has sustained or will sustain direct injury as a result of the governmental act that is being
challenged, allegin gmorre than a generalized grievance. Initiatives for Dialouge and Empowerment
through Alternative Legal Services, Inc. vs. power Sector Assets and Liabilities Management
Corporation, p. 602. SCRA 682

An Assignment of credit is an agreement by the virtue of which the owner of a credit, known as the
assignor, by a legal cause, such as sale, dation in payment, exchange or donation, and without the
consent of the debtor, transfers his credit and accessory rights to another, known as the assignee, who
acquires the power to enforce it to the same extent as the assignor could enforce it against the debtor.
Serfino vs. Far East Bank and Trust Company, Inc., p. 380. SCRA 683

Labor-only contracting, a prohibited act, is an arrangement where the contractor or subcontractor

merely recruits, supplies, or places workjers to perform a job, work, or service for a principal. Norkis
Trading Copropration vs. Buenavista, p. 406. SCRA 683

Ratification means that one under no siability voluntarly adoptss and gives sanction to some
unauthrozied acts or defective proceeding, which without his sanction would not be binding on him.
Neri vs. Heirs of Hadji Yusop uy and Julpha Ibrahim Uy, p. 553. SCRA 683

Contract, as defined in the Civil Code, is a meeting of the minds, with respect to the other, to give
something or to render some service. Heirs of Dr. Mario S. Intac vs. Court of Appeals, p. 88. SCRA 684

Immoral Conduct is onduct which is willful, flagrant, or shameless, and which sws a moral
indifference to the opinion of the good and respectable members of the community. Flores-Tumabaga
vs. Tumabaga, p. 285. SCRA 684

Drug Syndicate is any organized group of two (2) or more persons forming or joining together with
the intention of committing any offense prescribed under RA 9165. People vs. Musa, p. 622. SCRA 684

Accretion is the process wherby the soil is deposited along the banks of the rivers. Republic vs Santos
III, p. 51. SCRA 685
Forum shopping is the act of litigants who repetitively avail themselves of multiple judicial remedies
in different for a, simultaneously or successively, all substantially founded on the same transactions and
the same essentail facts and circumstances; and raising substantially similar issues either pending in or
already resolved adversely by some other court; or for the purpose of increasing the chances of
obtaining a favorable decision, if not in one court, then in another. Land Bank of the Philippines vs.
Honeycomb farms Corporation, p. 76. SCRA 685

Excise taxes impose under Title VI of the tax Code are taxes on property which are imposed on goods
manufactured or produced in the philippines for domestic sales or consumption or for any other
disposition and things imported. Diageo Philippines, Inc. vs. Commissioner of Internal Revenue, p.
168. SCRA 685

Indirect taxes are defined as those wherein the liabilty for the payment of tax falls on one person but
the burden therof can be shifted to another person. Diageo Philippines, Inc. vs. Commissioner of
Internal Revenue, p. 168. SCRA 685

As defined in Section 22(N) of the Tax Code, a taxpayer means any person subject to tax. Diageo
Philippines, Inc. vs. Commissioner of Internal Revenue, p. 168. SCRA 685

As defined in Department of Agrarian Reform Administrative order No. 2, series of 1994,

abandonement is a willful failure of the agrarian reform beneficiary, together with his farm
household, :to cultivate, till, or develop his land to produce any crop, or to use the land for any specific
economic purpose continously for a period of two calendar years. Gua-an vs. Quirino, p. 236. SCRA
685

View that lewd is define as obscene, lustfult, indecent, or lecherous. It signifies that form of
immortality related to moral impurity, or that which is carried on a wanton manner. People vs. Soria, p.
438. SCRA 685

Fraud compromises anyhting calculated to decieve, including all acts, omissions, and concelment
involving a breach of legal duty or equitable duty, trust, or confidence justly reposed, resulting in
damage to another, or by which an undue and unconscientious advantage is taken of another.
Philippine Banking Corporation vs. Dy, p. 567. SCRA 685

Business is defined by Section 131(d) of the local and government code as trade or commercial activity
regularly engaged in as a means of livelihood or with a view to profit. Cagayan Electric Power and
Light Co., Inc. vs. City of cagayan De Oro, p. 609. SCRA 685

Resignation is the formal pronouncement or relinquishment of an office. Ausa, Jr. vs. MOL
Philippines, Inc., p.66. SCRA 686

Quieting of Title is common law remedy for the removal of any cloud, doubt or uncertainty affecting
title to real property. Santiago vs. Villamor, p. 313. SCRA 686

Unlawful Detainer is a summary action for recovery of possession of real property. This action may be
filed by a lessor, vendor, vendee, or other person against whom the possession of any land or building
is unlawfully withheld after the epiration or termination of the right to hold possession by virtue of any
contract, express or implied. Jose vs. Alfuerto,. p. 323. SCRA 686

Reckless imprudence , as defined by our penal law, consist in voluntary, but without malice , doing
failing to do an act from which material damage results by reason of inexcusable lack of precaution on
the part of the person performing ot failing to perform such act, taking into consideration his
employment or occupation, degree of intelligence, physical condition and other circumstances
regarding persons, time and place. Dumayag vs. People, p. 347. SCRA 686

Proximate cause is defined as that cause, which, in natural and continous sequence, unbroken by any
efficient intervening cause, produces the inquiry, and without which the result would not have occurred.
Dumayag vs. People, p. 347. SCRA 686

As defined in Section 3)d) of RA No. 6657, an agrarian dispute related to any controversy relating to
tenurial arrangements, whether leasehold, tenancy, stewardship, or otherwise,over lands devoted to
agriculture, including disputes concerning farm workjers associations or representation of persons in
negotiating, fixing, maintaining, changin, or seeking to arrange terms or conditions of such tenurial
arrangements. Sutton vs. Lim p. 745. SCRA 686

View that in Bautista vs. COMELEC, 414 SCRA 299, the court stated that the term administrative
connotes, or pertains, to administration, especially management, as by managing or conducting,
direting or superintending, the execution, application, or conduct of perosins or things. It does not
entail an oppurtuniyy to be heard, the production and weighing of evidence, and a decision or
resolution thereon. Fetalino vs. Commission on Elections, p. 813. SCRA 686

The term capital in Section 11, Article XII of the constituion refers only to shares of stock that can
vote in the election of directors. Express Investments II Private Ltd. And Export Development Canada
vs. Bayan Telecommunications, Inc., p. 50. SCRA 687

Res Ipsa Loquitor is a Latin phrase which literally means the thing or the transaction speaks fot
itself; the doctrine of res ipssa loquitor applies where, (1) the accident was such character as to
warrant an inference that it would not have happened except for the defendant's egligence; (2) the
accident must have been caused by an agency or instrumentality within the exclusive management or
control of the person charged with the negligence complained of; and (3) the acident must not have
been due to any voluntary action or contribution on the part of the person injured. Huang vs. Philippine
Hoteliers, Inc., p. 162. SCRA 687

Probable cause has been define as the existence of such facts and ciscumstances as would excite the
belief in a reasonable mins, acting on the facts within the knowledge of the proisecutor, that the person
charged was guily of the crime for which he was prosecuted; A finding of probble cause does not
require an inquiry into whether there is sufficient evidence to procure a conviction. Burgundy Realty
Corporation vs. reyes,. p. 524. SCRA 687

A pre-proclamation controversy is defined in Section 241 of the Omnibus Election Code as referring
to any question pertaining to or affecting the proceeding of the board of canvassers which may be
raised by any candidate or by any registered political party or coalition of parties before the board or
directly with the commission, or any matter raised under Sections 233,234,235 and 236 in relation to
the preparation, transmission, receipt, custody and appreiation of the election returns. Ibrahim vs.
Commission on Elections, p. 149. SCRA 688

A term as defined in Appari vs. Court of Appeals, 127 SCRA 231 (1984), means, in a legal sense, a
fixed and definite [erriod of time which the law describes that an officer may hold an office. Abundo,
Sr. vs. Commission on Elections, p. 149. SCRA 688

the term implied contracts as used in our remedial law, originated from the common law where
obligations derived from quasi-contracts and from law are both considered as implied contracts. Thus,
the term quasi-contracts is included in the cincept implied-contract asused in the Rules of Court
Metropolitan Bank and Trust Company vs. Absolute Management Corporation, p. 225. SCRA 688

Contempt of Court, is defined as a disobedience to the court by acting in opposition to its authority,
justice, and dignity, and signifies not only a willful disregard of the court's order, but such conduct
which tends to bring the authority of the court and the administration of law into dispute or, in some
manner, to impede the due administration of justice. Rivulet Agro-Industrial Corporation vs. Parungao,
p.485. SCRA 688

Locus Standi is defined as a right of appearance in a court of justice on a given question. Advocates
for truth in Lening, Inc. vs. Bangko Sentral Monetary Board, p. 530. SCRA 688

Resignation is the voluntary act of an employee who finds himself in a situation where he believes that
personal reasons cannot be sacrificed in favor of the exigency of the service, such that he has no other
chocice but to disassociate himself from his employment. Cervantes vs. PAL Maritime Corporation, p.
596. SCRA 688

A Contract of Suretyship is defined as an agreement whereby a party, called the surety, guarantees
the performance by another party, called the proncipal or obligor, of an obligation or undertaking in
favor of a third party, called the obligee. The Manila Insurance Company, Inc. vs Amurao, p. 609.
SCRA 688

Constructive dismissal is deine as quitting or cessation of work because continued employment is

rendered impossible, unreasonable or unlikely; when there is a demotion in rank or a dimunition of pay
and other benefits. Gan vs Galderama Philippines, Inc., p. 666. SCRA 688

Bad Faith means breach of a known duty through some motive or interest or ill will. Castro vs.
Palenzuela, p. 30. SCRA 689

To be considered company practice, the giving of the benefits should have been done over a long
period of time, and must be shown to have been consistent and deliberate. Padillo vs. Rural Bank of
Nabunturan, Inc,. p. 53. SCRA 689

A transitional input tax credit is not a tax refund per se but a tax credit; tax refund is defined as the
money that a taxpayer overpaid and is thus returned by the taxing authority. Fort Bonifacio
Development Corporation vs. Commissioner Of Internal Revenue, p. 76. SCRA 689

An automated election system, or AES is a system using appropriate technology which has been
demonstrated in the voting, counting, consolodating, canvassing, and transmission of election result,
and other electoral process. Vinzons-chato vs. House of Representatives Electoral Tribunal. P. 107.
SCRA 689

Encryption is the process of encoding messages in such a way that eavesdroppers or hackers cannot
read it, but that authorized parties can. Vinzons-chato vs. House of Representatives Electoral Tribunal.
P. 107. SCRA 689

Agricultural Land is defined under Section 3(c) of the Comprehensive Agrarian Reform Law, as that
which is devoted to agricultural activity and not classified as mineral, forest, residential, commercial or
industrial land. Heirs of Luis A. Luna vs. Afable, p. 207. SACRA 689

Gross inexcusable negligence is negligence characterized by the want of even slight care; acting or
omitting to act in a situation where there is a duty to act, not inadvertently but tillfully and intentionally,
with a conscious indifference to consequences in so far as other persons may be affected. Jaca vs.
People, p. 270. SCRA 689

A pre-audit is an examination of inancial transactions before their consumption or payment; a pre-

audit seeks to determine. Among others, that the claim is duly supported by authentic underlying pieces
of evidences. Jaca vs. People, p. 270. SCRA 689

Transport as used under the Dangerous Drugs Acts is defined to mean to Carry or convey from one
place to another; while ot may be argued that the appellant was yet to board the aircraft or travel some
distance with the illegal drugs in his possession, it cannot be denied that his presence at the airport at
that particular instance was for the purpose of transporting or moving the dangerous drugs from one
place to another. People vs. Laba, p. 367. SCRA 689

Just compensation has been defined as the full and fair equivalent of the property taken from its
owner by the expropriator. The measure isnot the taker's gain, but the owner's loss; statutes and
executive issuances fixing or providing for the method of computing just compensation are not binding
on courts and, at best, are treated as mere guidelines in ascertaining the amount thereof. National
Power Corporation vs. Zabala, p. 554. SCRA 689

The term deprived of reason has been construed to encompass those suffering from mental
abnormality. Deficiency pr retardation. People vs. Monticalvo, p. 689. SCRA 689