G.R. No. 261171 - Commissioner of Internal Revenue vs. BW Shipping Philippines, Inc.

Case Digest (G.R. No. 261171)
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Facts:

Background of the Election

Alfonso C. Bince, Jr. (petitioner) and Emiliano S. Micu (private respondent) were candidates for Sangguniang Panlalawigan member representing the Sixth Legislative District of Pangasinan in the synchronized elections held on May 11, 1992.
The Sixth District comprised ten municipalities, including San Quintin, Tayug, and San Manuel.

Canvassing and Initial Dispute

On May 20, 1992, the Provincial Board of Canvassers (PBC) canvassed the Certificates of Canvass (COCs) for the ten municipalities.
Micu objected to the inclusion of the San Quintin COC, alleging false statements. The PBC excluded San Quintin's COC initially, canvassing only the remaining nine municipalities.
On May 21, 1992, the PBC ruled against Micu’s objection, allowing the San Quintin COC to be included.

COMELEC’s Action on the San Quintin Votes

Micu appealed to the Commission on Elections (COMELEC), docketed as SPC No. 92-208.
On June 6, 1992, COMELEC en banc ruled that the actual votes in San Quintin were 1,535 for Micu and 1,055 for Bince, and directed the PBC to credit these votes accordingly.

Petitions for Correction from Tayug and San Manuel

On June 11, 1992, twenty-one days after the initial canvass, Micu along with the Municipal Boards of Canvassers (MBCs) of Tayug and San Manuel filed petitions for correction of manifest errors in their Statements of Votes (SOVs).
The PBC on June 18, 1992, credited the votes per the June 6 COMELEC Resolution (including San Quintin), resulting in Bince having a one-vote lead. Despite this, Bince was not proclaimed winner pending COMELEC authority.
On June 24, 1992, the PBC allowed the MBCs of Tayug and San Manuel to correct SOVs and COCs for their municipalities, to be included in the continued canvass.

Subsequent Appeals and Motions

Bince appealed the June 24 ruling allowing corrections, docketed as SPC No. 92-384.
Micu filed an urgent motion for COMELEC to order the PBC to reconvene and canvass the corrected votes.
On July 9, 1992, PBC Chairman Asperin petitioned COMELEC for a definitive ruling on whom to proclaim, noting that consideration of corrected SOVs for Tayug and San Manuel would declare Micu the winner by 72 votes; exclusion would declare Bince winner by one vote.

COMELEC’s Resolution and Proclamation

COMELEC on July 9, 1992, directed the PBC to reconvene, complete canvass with corrections, and proclaim the winning candidate.
On July 21, 1992, by a vote of 2-1 (with Asperin dissenting), the PBC proclaimed Bince as the duly elected member.

Contempt Motions and COMELEC’s Annulment

Micu filed urgent motions on July 22 and 29, 1992, accusing the PBC of defying the July 9 COMELEC resolution for excluding corrected COCs from Tayug and San Manuel.
On July 29, 1992, COMELEC:

Directed show cause orders against PBC members for contempt.
Annulled Bince’s proclamation dated July 21, 1992.
Ordered the PBC to reconvene and proclaim the winner after including corrected COCs from all municipalities.

Petition for Certiorari to the Supreme Court (G.R. No. 106291)

Bince assailed the COMELEC's July 29 resolution, arguing lack of due process and jurisdiction.
On February 9, 1993, the Supreme Court en banc granted the petition, holding:

COMELEC acted without jurisdiction or with grave abuse of discretion in annulling Bince’s proclamation without due notice and hearing.
The corrected SOVs and COCs from Tayug and San Manuel were invalid because no board majority had approved them; only election registrars signed “corrections” sheets.
The COMELEC did not have jurisdiction to decide pre-proclamation cases at first instance; matters should be heard by a division first.
The COMELEC resolutions annulling Bince’s proclamation and crediting corrected votes were null and void.
The proclamation of Micu as winner on August 13, 1992 was also null and void.

Subsequent Proceedings before COMELEC

On February 23, 1993, Micu filed an Urgent Omnibus Motion asking COMELEC to resolve pending cases SPC No. 92-208 and SPC No. 92-384.
Both parties withdrew their respective appeals and petitions at the March 8, 1993 hearing.
On July 15, 1993, COMELEC First Division affirmed Bince’s proclamation of July 21, 1992.
On September 9, 1993, however, COMELEC en banc granted Micu’s motion for reconsideration, setting aside the First Division’s resolution, annulling Bince’s proclamation, and ordering the PBC to reconvene, allow corrections in Tayug and San Manuel, and proclaim the proper winner.

Present Supreme Court Decision

Petitioner Bince challenged the en banc COMELEC resolution of September 9, 1993 by filing a petition for certiorari.
The Supreme Court denied the petition, ruling:

COMELEC did not act without jurisdiction or grave abuse in annulling Bince’s proclamation and directing correction of votes in Tayug and San Manuel.
The petitions for correction were filed within the allowed period before proclamation.
The will of the people must be ascertained on substantive merit rather than technicalities.
The correction involved manifest mathematical errors, not changing votes or opening ballot boxes.
Properly corrected vote counts showed Micu won by 72 votes.
Bince’s proclamation and assumption into office was flawed due to erroneous tabulation.
The Court emphasized that trivial election disputes should be resolved at lower levels without clogging judicial docket.

Issues:

Whether the COMELEC had jurisdiction and did not commit grave abuse of discretion in annulling Bince’s proclamation without prior notice and hearing.
Whether the “corrections” to the Statements of Votes (SOVs) and Certificates of Canvass (COCs) for Tayug and San Manuel were valid and properly made.
Whether the petitions for correction of manifest errors in the tallying of votes were filed timely and within legal procedural requirements under COMELEC Rules.
Whether the COMELEC en banc had jurisdiction to resolve pre-proclamation cases at first instance or should have referred the matters to a division.
Whether Bince was properly proclaimed and assumed office as the duly elected member of the Sangguniang Panlalawigan from the Sixth Legislative District of Pangasinan.
Whether the Supreme Court's February 9, 1993 decision affirming Bince’s proclamation barred subsequent COMELEC annulment of said proclamation.
Whether the will of the electorate favors Bince or Micu based on the corrected and properly tabulated votes.

Ruling:

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Ratio:

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Doctrine:

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