3 People Vs Abad
3 People Vs Abad
3 People Vs Abad
s vs Hon. Francisco Men Abad, Julius Robles, Eduardo Bandao, Marcos Oyagon, Daguyo Uyang, Udulon Lattod, Buccahan Mu…
LEX SCEPTICUS
Lawyer. Gunpla Builder.
People of the Philippines vs Hon. Francisco Men Abad, Julius Robles, Eduardo Bandao, Marcos
Oyagon, Daguyo Uyang, Udulon Lattod, Buccahan Mundiguing, Junior Mundiguing, Piwit
Tundagui, Guinomon Chonga-Ap, Fernando Tid-Ong, Julio Ballogan, Fernan Gaggo, Carmen
Gaggo and Balbina Pocya
Facts:
Director of Mines issued a commercial lease permit to Felix de Castro (Felix) to quarry, extract,
and carry away sand and gravel at Banaue, Ifugao. Felix led a criminal case against
respondents (Robles, Bandao, Oyagon, Uyang, Lattod, Buccahan Mundiguing, Junior Mundiguing,
Tundagui, Chonga-Ap, Tid-Ong, Ballogan, Fernan Gaggo, Carmen Gaggo and Pocya) for "Theft of
Minerals." Respondent contended that there is no crime committed for they had paid sand and
gravel tax and therefore the government consented their extraction of the sand and gravel.
Issue:
Whether or not the acts of respondents constitute "Theft of Mineral" considering that they paid
sand and gravel tax.
Ruling:
Yes, Section 78 of P.D. No. 463 provides:
"Section 78. Theft of Minerals. Any person who, without a mining lease or a temporary permit to
mine, shall extract, remove, and/or dispose of minerals for commercial purposes belonging to the
Government or from a mining claim or claims leased held or owned by other persons without the
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6/2/2021 People of the Philippines vs Hon. Francisco Men Abad, Julius Robles, Eduardo Bandao, Marcos Oyagon, Daguyo Uyang, Udulon Lattod, Buccahan Mu…
Government or from a mining claim or claims leased, held, or owned by other persons, without the
written permission contemplated in Section 12, shall be deemed to have stolen the ores or the
products thereof from the mines or mills. He shall, upon conviction, be imprisoned from six
months to six years or pay a ne from one hundred pesos to ten thousand pesos, or both, in the
discretion of the court, besides paying compensation for the minerals extracted and disposed of,
the royalty and the damage caused thereby."
The elements of Section 78 of P.D. No. 463 are all present, to wit:
1. the respondents, conspiring and mutually helping on another, willfully and feloniously
extracted, removed and/or disposed of minerals or materials aggregates like sand and
gravel;
2. materials were taken from Banaue, Ifugao, which is covered by commercial permit
issued by Bureau of Mines in favor of Felix de Castro;
3. the extracting was done without any mining lease or permit of their own pursuant to law.
Further, the sand and gravel tax merely shows payments of taxes, the receipts are insu cient
to prove that proper Government O ce gave its consent to extract, remove or dispose the said
sand and gravel.
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6/2/2021 People of the Philippines vs Hon. Francisco Men Abad, Julius Robles, Eduardo Bandao, Marcos Oyagon, Daguyo Uyang, Udulon Lattod, Buccahan Mu…
There is no substitute for a HARD COPIED book, but due to the high cost of these books I
compiled a soft copy of the Civil Code Vol I-V Annotated by Edgardo Paras to help my fellow
students pass the civil law subjects and the bar exams. P.S. I do not own this book, pirate at …
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Tax Case Digest: ABAKADA Guro Party List vs. Ermita GR No 168056
By PactaSuntServanda - July 08, 2014
ABAKADA Guro Party List vs. Ermita G.R. No. 168056 September 1, 2005
Facts: ABAKADA GURO Party List, et al., led a petition for prohibition o questioning the
constitutionality of Sections 4, 5 and 6 of R.A. No. 9337, amending Sections 106, 107 and 108,…
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Commissioner of Internal Revenue vs Algue Inc., and Court of Tax Appeals GR No. L-28896
February 17, 1988 Facts: The Philippine Sugar Estate Development
Company had earlier appointed Algue Inc., as its agent, authorizing it to sell its land, factories …
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