Beruflich Dokumente
Kultur Dokumente
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G.R. No. 143596. December 11, 2003.
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* EN BANC.
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two laws, however, shows that this was not so. Section 36 of RA
7645 merely provided for the different rates of RATA payable to
national government officials or employees, depending on their
position, and stated that these amounts were payable from the
programmed appropriations of the parent agencies to which the
concerned national officials or employees belonged. Furthermore,
there was no other provision in RA 7645 from which a repeal of
Section 447(a)(1)(xi) of RA 7160 could be implied. In the absence,
therefore, of any clear repeal of Section 447(a)(1)(xi) of RA 7160,
we cannot presume such intention on the part of the legislature.
Same Same The presumption against implied repeal becomes
stronger when one law is special and the other is general.
Moreover, the presumption against implied repeal becomes
stronger when, as in this case, one law is special and the other is
general. The principle is expressed in the maxim generalia
specialibus non derogant, a general law does not nullify a specific
or special law. The reason for this is that the legislature, in
passing a law of special character, considers and makes special
provisions for the particular circumstances dealt with by the
special law. This being so, the legislature, by adopting a general
law containing provisions repugnant to those of the special law
and without making any mention of its intention to amend or
modify such special law, cannot be deemed to have intended an
amendment, repeal or modification of the latter.
Same Same The General Appropriations Act (R.A. No. 7645),
being a general law, could not have, by mere implication, repealed
Section 447(a)(1)(xi) of the Local Government Code (R.A. No.
7160).In this case, RA 7160 (the LGC of 1991) is a special law
which exclusively deals with local government units (LGUs),
outlining their powers and functions in consonance with the
constitutionally mandated policy of local autonomy. RA 7645 (the
GAA of 1993), on the other hand, was a general law which
outlined the share in the national fund of all branches of the
national government. RA 7645 therefore, being a general law,
could not have, by mere implication, repealed RA 7160. Rather,
RA 7160 should be taken as the exception to RA 7645 in the
absence of circumstances warranting a contrary conclusion.
Same Same National Compensation Circular No. 67 (NCC
No. 67) Force and effect should not be narrowly given to isolated
and disjoined clauses of the law but to its spirit, broadly taking all
its provisions together in one rational view.In construing NCC
No. 67, we apply the principle in statutory construction that force
and effect should not be narrowly given to isolated and disjoined
clauses of the law but to its spirit, broadly taking all its provisions
together in one rational view. Because a statute is enacted
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CORONA, J.:
Factual Antecedents
Petitioner Judge Tomas C. Leynes who, at present, is the
presiding judge of the Regional Trial Court of Calapan
City, Oriental Mindoro, Branch 40 was formerly assigned
to the Municipality of Naujan, Oriental Mindoro as the sole
presiding judge of the Municipal Trial Court thereof. As
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Assignment of Error
Petitioner judge filed a motion for reconsideration of the
above decision but it was denied by the Commission in a
resolution dated May 30, 2000. Aggrieved, petitioner filed
the instant petition, raising the following assignments of
error for our consideration:
II
III
IV
EXPRESSLY OR IM
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Position of COA
Respondent Commission on Audit opposes the grant by the
Municipality of Naujan of the P1,600 monthly allowance to
petitioner Judge Leynes for the reason that the
municipality could not grant RATA to judges in addition to9
the RATA already received from the Supreme Court.
Respondent bases its contention on the following:
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Position of Petitioner
Petitioner judge, on the other hand, asserts that the
municipality is expressly and unequivocally empowered by
RA 7160 (the Local Government Code of 1991) to enact
appropriation ordinances granting allowances and other
benefits to judges stationed in its territory. Section 447(a)
(1)(xi) of the Local Government Code of 1991 imposes only
one condition, that is, when the finances of the municipal
government allow. The Code does not impose any other
restrictions in the exercise of such power by the
municipality. Petitioner also asserts that the DBM cannot
amend or modify a substantive law like the Local
Government Code of 1991 through mere budget circulars.
Petitioner emphasizes that budget circulars must conform
to, not modify11or amend, the provisions of the law it seeks
to implement.
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12 In Allarde vs. Commission on Audit, 218 SCRA 227 (1993), we ruled that the
use of the word may in LOI No. 1418 signifies that the allowance may not be
demanded as a matter of right, but is entirely dependent on the will of the
municipality concerned. It should be treated as an honorarium, an amount that is
given not as a matter of obligation but in appreciation of services rendered, a
voluntary donation in consideration for services which admit of no compensation
in money (Santiago vs. Commission on Audit, 199 SCRA 128, 130).
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Our Ruling
We rule in favor of petitioner judge. Respondent COA erred
in opposing the grant of the P1,600 monthly allowance by
the Municipality of Naujan to petitioner Judge Leynes.
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x x x x x x x x x
(xi) When the finances of the municipal government allow, provide for
additional allowances and other benefits to judges, prosecutors, public
elementary and high school teachers, and other national government
officials stationed in or assigned to the municipality (emphasis ours)
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x x x x x x x x x
4. Funding Source:
In all cases, commutable and reimbursable RATA shall be paid
from the amount appropriated for the purpose and other personal
services savings of the agency or project from where the officials
and employees covered under this Circular draw their salaries. No
one shall be allowed to collect RATA from more than one source.
(emphasis ours)
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24 Araneta vs. Concepcion, 99 Phil. 709 (1956) Sotto vs. Sotto, 43 Phil.
688 (1922).
25 Maddumba vs. Ozaeta, 82 Phil. 345 (1948) Lopez vs. El Hogar
Filipino, 47 Phil. 249 (1925).
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(a) The aggregate amount appropriate shall not exceed the estimates
of income
(b) Full provision shall be made for all statutory and contractual
obligations of the local government unit concerned: Provided,
however, that the amount of appropriations for debt servicing shall
not exceed twenty percent (20%) of the regular income of the local
government unit concerned
(c) In the case of provinces, cities, and municipalities, aid to
component barangays shall be provided in amounts of not less
than One thousand pesos (P1,000.00) per barangay and
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(d) Five percent (5%) of the estimated revenue from regular sources
shall be set aside as an annual lump sum appropriation for
unforeseen expenditures arising from the occurrence of calamities:
Provided, however, that such appropriation shall be used only in
the area, or a portion thereof, of the local government unit or other
areas declared in a state of calamity by the President.
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the case of fourth class or lower, of the total annual income from
regular sources realized in the next preceding fiscal year. The
appropriations for salaries, wages, representation and transportation
allowances of officials and employees of the public utilities and economic
enterprises owned, operated, and maintained by the local government unit
concerned shall not be included in the annual budget or in the
computation of the maximum amount for personal services. The
appropriations for the personal services of such economic enterprises shall
be charged to their respective budgets
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with pertinent provisions of this code and the civil service law,
rules and regulations
(e) Positions in the official plantilla for career positions which are
occupied by incumbents holding permanent appointments shall be
covered by adequate appropriations
(f) No changes in designation or nomenclature of positions resulting
in a promotion or demotion in rank or increase or decrease in
compensation shall be allowed, except when the position is
actually vacant, and the filling of such positions shall be strictly
made in accordance with the civil service law, rules and
regulations
(g) The creation of new positions and salary increases or adjustments
shall in no case be made retroactive and
(h) The annual appropriations for discretionary purposes of the local
chief executive shall not exceed two percent (2%) of the actual
receipts derived from basic real property tax in the next preceding
calendar year. Discretionary funds shall be disbursed only for
public purposes to be supported by appropriate vouchers and
subject to such guidelines as may be prescribed by law. No amount
shall be appropriated for the same purpose except as authorized
under this Section.
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