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EFREN AQUINO v. QUEZON CITY

This case has been cited 5 times or more.

2014-10-20
BRION, J.
It is a basic rule of statutory construction that a law must be construed as a whole. This means that the meaning of the law or its intent (to repeal or not an earlier law) is not to be extracted from a single part, portion or section or from isolated words and phrases, clauses or sentences, but from a general consideration or view of the act as a whole.[55] In short, every provision of the law must be considered together with the other provisions, and must be kept subservient to the general intent of the enactment as a whole.[56]
2014-04-08
MENDOZA, J.
On March 19, 2013, after considering the issues and arguments raised, the Court issued the Status Quo Ante Order (SQAO), enjoining the effects and implementation of the assailed legislation for a period of one hundred and twenty (120) days, or until July 17, 2013.[62]
2014-04-08
MENDOZA, J.
On March 19, 2013, after considering the issues and arguments raised, the Court issued the Status Quo Ante Order (SQAO), enjoining the effects and implementation of the assailed legislation for a period of one hundred and twenty (120) days, or until July 17, 2013.[62]
2013-06-10
PERALTA, J.
x x x notices of the sale at public auction may be sent to the delinquent taxpayer, either (i) at the address as shown in the tax rolls or property tax record cards of the municipality or city where the property is located or (ii) at his residence, if known to such treasurer or barrio captain. Plainly, Section 73 gives the treasurer the option of where to send the notice of sale. In giving the treasurer the option, nowhere in the wordings is there an indication of a requirement that notice must actually be received by the intended recipient. Compliance by the treasurer is limited to strictly following the provisions of the statute: he may send it at the address of the delinquent taxpayer as shown in the tax rolls or tax records or to the residence if known by him or the barrio captain. [39]
2008-09-16
NACHURA, J.
The "in lieu of all taxes" clause in Smart's franchise is put in issue before the Court. In order to ascertain its meaning, consistent with fundamentals of statutory construction, all the words in the statute must be considered. The grant of tax exemption by R.A. No. 7294 is not to be interpreted from a consideration of a single portion or of isolated words or clauses, but from a general view of the act as a whole. Every part of the statute must be construed with reference to the context.[19]