This  case of  homicide thru  reckless  imprudence,  commenced in the Court of First Instance of Cebu on October 2, 1940, is before us for the second time.  The first time, it was brought here on appeal by the Government from an order of the trial court remanding the case to the municipal court of Cebu for preliminary investigation.  In our decision of September 4,1942, we reversed that order and instructed the trial court to proceed.   But the trial court  (then presided over by another judge), instead of proceeding, dismissed the case on motion of the accused upon the ground of supposed lack of jurisdiction arising from the change of sovereignty.  Hence this second appeal by the Government.

We are constrained again to reverse the trial court.  The supposed lack of jurisdiction is premised on the trivial and over-technical observation that the heading of the information  describes or indicates the former and  not the present sovereignty under which the case is prosecuted.  We do not think such a purely formal defect in the  heading of the information (if defect it has become) affected  the jurisdiction  of the court.  If it did, practically all the final judgments  rendered by our courts of justice during  the last thirty-two months in  cases filed before 1942 would have to be declared null and void.  The mere suggestion of such a stupendous  and devastating consequence should make one pause and reflect:  Is the court's jurisdiction conferred by, or in any way dependent upon, the heading of  the information  or complaint?  We are not aware of any law to that effect.  It is the parties and the subject matter that should be considered.   If the heading  or  superscription to the pleading is of  any consequence, it  may,  with  the aid of common sense and a little imagination, be taken for granted as having been impliedly and  necessarily changed with the changing circumstances, as indeed the trial court must have so taken  it for granted when, without any change in the heading  of the original  information,  it used in the very order appealed from the heading it considered appropriate under the then existing circumstances, namely, "Philippine Executive Commission," in lieu of "Commonwealth of the Philippines."

The order appealed from is reversed and the case is again ordered  remanded to the  court of origin for  trial and  decision on the merits, with costs against the appellee.

Yulo, C. J., Moran, Horrilleno and Paras, JJ., concur.

YULO, C. J.:

Mr. Justice Bocobo took  no part in the deliberation and voted to reverse and remand.