Year: 2024

### Title **Lucena D. Demaala v. Commission on Audit** ### Facts 1. **Enactment of Local Ordinance**: The Sangguniang Panlalawigan of Palawan enacted Provincial Ordinance No. 332-A in 1995, which set an additional levy on real property tax for the Special Education Fund (SEF) at 0.5% of the assessed value. 2. **Implementation in Narra, Palawan**: Lucena…

### Title: MISNet, Inc. vs. Commissioner of Internal Revenue ### Facts: MISNet, Inc. received a Preliminary Assessment Notice (PAN) on November 29, 2006, from the Commissioner of Internal Revenue (CIR), alleging tax deficiencies for 2003 amounting to PHP 11,329,803.61 for the expanded withholding tax (EWT) and final withholding VAT. MISNet protested the PAN. On January…

**Title:** National Power Corporation vs. Province of Pangasinan and Provincial Assessor of Pangasinan **Facts:** 1. **Background:** – The National Power Corporation (NPC), a government-owned corporation, entered into an Energy Conversion Agreement (ECA) with CEPA Pangasinan Electric Limited (Mirant) for the construction, operation, and maintenance of the Sual Coal-Fired Thermal Power Plant on a Build-Operate-Transfer (BOT)…

# Re: Allegations Made Under Oath at the Senate Blue Ribbon Committee Hearing Against Gregory S. Ong ## Supreme Court of the Philippines, En Banc ## Facts In 2010, a Sandiganbayan case involving Janet Lim Napoles (Napoles) and others implicated in malversation of public funds through falsification of public documents and violation of Section 3(e)…

**Title: University of the Philippines vs. City Treasurer of Quezon City** **Facts:** 1. UP owns a parcel of land in Quezon City, with TCT No. RT-107350 (192689). 2. On October 27, 2006, UP leased 380,630 square meters of this land to Ayala Land, Inc. (ALI). 3. On August 23, 2012, the City Assessor of Quezon…

### Title: **Hadji Wahida Musa, Hadji Salma Musa, Rizal Musa, and Basser Musa vs. Hon. Corocoy D. Moson and Hadji Jahara Abdurahim** ### Facts: **Step-by-Step Series of Events:** 1. **Death and Family Context**: Jamiri Musa, a Muslim, died on December 31, 1987. He had six wives, three of whom he later divorced, and twenty-three children.…

**Title:** Atty. Raymund P. Palad vs. Lolit Solis, Salve V. Asis, Al G. Pedroche, and Ricardo F. Lo **Facts:** 1. On December 14, 2012, the Integrated Bar of the Philippines (IBP) Board of Governors issued a resolution recommending a one-year suspension for Atty. Raymund P. Palad in CBD Case No. 09-2498. 2. Palad received the…

### Title: People of the Philippines v. Peter Lopez y Canlas ### Facts: 1. **Initial Charges (March 30, 2014):** Peter Lopez y Canlas (Lopez) was charged with illegal sale (Criminal Case No. IR-10559) and use of dangerous drugs (Criminal Case No. IR-10614) under Sections 5 and 15, respectively, of Republic Act (R.A.) No. 9165. 2.…

### Title **Dennis Oliver Castronuevo Luna v. People of the Philippines** ### Facts **September 23, 2005:** An Information was filed against Dennis Oliver Castronuevo Luna (Luna) for violation of Section 11, Article II of R.A. No. 9165 (Comprehensive Dangerous Drugs Act of 2002). **July 10, 2005:** Police Superintendent Acierto received information about Peter Angeles and…

Title: Guiao vs. COMELEC et al. (221 Phil. 718) Facts: On May 14, 1984, elections were held in Pampanga for the Batasan Pambansa. The Provincial Board of Canvassers began canvassing the election returns that evening. Both the KBL and the UNIDO political parties were represented during the canvass. The canvassing was completed by 11:30 PM…