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Dela Cruz vs. CA-" Where Tenancy Is Averred by Way of Defense and Is PROVED

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chriselski

This document discusses several key principles related to jurisdiction, taxation, and liberal interpretation of rules. 1) Jurisdiction over a case is determined by the allegations in the complaint, but if evidence later proves that tenancy is the real issue, the case should be dismissed for lack of jurisdiction. Jurisdiction can also be challenged at any stage, including appeal. 2) For a law to be considered for public purpose and valid regarding taxation, the public advantage must be the primary purpose, not merely incidental to promoting private enterprises. 3) Rules are to be liberally construed to promote just, speedy determination of cases and avoid delay in justice.

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Dela Cruz vs. CA-" Where Tenancy Is Averred by Way of Defense and Is PROVED

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chriselski
21 views1 page
This document discusses several key principles related to jurisdiction, taxation, and liberal interpretation of rules. 1) Jurisdiction over a case is determined by the allegations in the complaint, but if evidence later proves that tenancy is the real issue, the case should be dismissed for lack of jurisdiction. Jurisdiction can also be challenged at any stage, including appeal. 2) For a law to be considered for public purpose and valid regarding taxation, the public advantage must be the primary purpose, not merely incidental to promoting private enterprises. 3) Rules are to be liberally construed to promote just, speedy determination of cases and avoid delay in justice.

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This document discusses several key principles related to jurisdiction, taxation, and liberal interpretation of rules. 1) Jurisdiction over a case is determined by the allegations in the complaint, but if evidence later proves that tenancy is the real issue, the case should be dismissed for lack of jurisdiction. Jurisdiction can also be challenged at any stage, including appeal. 2) For a law to be considered for public purpose and valid regarding taxation, the public advantage must be the primary purpose, not merely incidental to promoting private enterprises. 3) Rules are to be liberally construed to promote just, speedy determination of cases and avoid delay in justice.

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© All Rights Reserved
Download as DOCX, PDF, TXT or read online from Scribd
Download as docx, pdf, or txt
21 views1 page

Dela Cruz vs. CA-" Where Tenancy Is Averred by Way of Defense and Is PROVED

Uploaded by

chriselski
This document discusses several key principles related to jurisdiction, taxation, and liberal interpretation of rules. 1) Jurisdiction over a case is determined by the allegations in the complaint, but if evidence later proves that tenancy is the real issue, the case should be dismissed for lack of jurisdiction. Jurisdiction can also be challenged at any stage, including appeal. 2) For a law to be considered for public purpose and valid regarding taxation, the public advantage must be the primary purpose, not merely incidental to promoting private enterprises. 3) Rules are to be liberally construed to promote just, speedy determination of cases and avoid delay in justice.

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JURISDUCTION

1. Gustilo vs. Gustilo- “Basic is the rule that jurisdiction over the subject matter is
determined by the allegations in the complaint.

2. Vda. De Victoria vs. CA- “ In the same vein, the MTC does not automatically lose
its exclusive original jurisdiction over ejectment cases by the mere allegations of
a tenancy relationship.” (there must be a reception of evidence first and if later
on after hearing, it is proved that tenancy is indeed the real issue… )

3. Dela Cruz vs. CA- “… where tenancy is averred by way of defense and is PROVED
to be the real issue, the case should be dismissed for LACK OF JURISDICTION, as
the case should properly be filed with the then Court of Agrarian Relations (now
DARAB)”

4. Pangilinan vs. CA- “The prevailing rule is that jurisdiction over the subject
matter can be raised at any stage of the proceedings, even for the first time on
appeal.”

TAXATION

1. PASCUAL VS. SEC. OF PUBLIC WORKS- the rule is that, of the public advantage
or benefit is merely incidental in the promotion of a particular enterprise, such
defect shall render the law INVALID. On the other hand, if what is incidental is the
promotion of a private enterprise, the law shall be deemed “ for public purpose”.

LIBERAL INTERPRETATION

1. VDA DE PEREZ VS. HON TOLETE- Such view overlooks the provisions of Section
2, Rule 1 of the Revised Rules of Court, which advise that the rules shall be
“liberally construed in order to promote their object and to assist the parties in
obtaining just, speedy, and inexpensive determination of every action and
proceeding.”
2. ACAIN V. INTERMEDIATE APPELLATE COURT- A literal application of the Rules
should be avoided if they would only result in the delay in the administration of
justice (Acain v. Intermediate Appellate Court, 155 SCRA 100 [1987]; Roberts v.
Leonidas, 129 SCRA 33 [1984]).

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