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REPUBLIC v. IAC

This case has been cited 1 times or more.

2009-07-15
BRION, J.
Assuming further that MARINA merely committed a mistake in approving the vessel's proposed acquisition cost at P1,100,000.00, and that the Collector of the Port of Manila similarly erred, we reiterate the legal principle that estoppel generally finds no application against the State when it acts to rectify mistakes, errors,[18] irregularities, or illegal acts,[19] of its officials and agents, irrespective of rank. This ensures efficient conduct of the affairs of the State without any hindrance on the part of the government from implementing laws and regulations, despite prior mistakes or even illegal acts of its agents shackling government operations and allowing others, some by malice, to profit from official error or misbehavior. The rule holds true even if the rectification prejudices parties who had meanwhile received benefits.[20]