Title
Spouses Mirasol vs. Court of Appeals
Case
G.R. No. 128448
Decision Date
Feb 1, 2001
Sugarland owners dispute PNB over export sugar proceeds under P.D. 579; dacion en pago and foreclosure upheld, damages denied.

Case Summary (G.R. No. 128448)

Petitioner

Spouses Alejandro and Lilia E. Mirasol

Respondents

Philippine National Bank (PNB)
Philippine Exchange Co., Inc. (PHILEX)
Court of Appeals

Key Dates

• Crop years 1973–1974 to 1976–1977: Loan and mortgage agreements executed
• August 9, 1979: Complaint for accounting, specific performance, and damages filed
• June 16, 1987: Complaint amended to implead PHILEX
• July 22, 1996: Court of Appeals decision reversing trial court
• February 1, 2001: Supreme Court decision

Applicable Law

• 1987 Philippine Constitution (judicial review, due process, taking of private property)
• Presidential Decree No. 579 (1974)
• Republic Act No. 7202 (Sugar Restitution Law)
• Civil Code, Articles 1278–1279 (compensation), 1891 (accounting by agent), 1170 (liability for breach), 2217–2220 (moral damages, attorney’s fees)
• Rules of Court, Rule 64, Sec. 3 (notice to Solicitor General)

Factual Background

The Mirasols produced and assigned sugar for export in 1973–1974 and 1974–1975, financing production through PNB. They mortgaged standing crops and real estate, granting PNB authority to sell export sugar and apply proceeds to their obligations. Under P.D. 579, PHILEX handled export purchases and remitted profits to a government fund. The Mirasols repeatedly requested an accounting of export‐sale proceeds, which PNB refused, asserting government ownership of profits under P.D. 579.

Trial Court Decision

The Regional Trial Court of Bacolod City declared P.D. 579 and related issuances unconstitutional, ordered PNB and PHILEX to pay the unliquidated cost price of export sugar for crop years 1973–1974 and 1974–1975 at specified average prices (less prior payments and fees), awarded 12% interest from institution of suit, and granted P50,000 moral damages and P50,000 attorney’s fees. The court’s May 14, 1992 Resolution added that the decision was without prejudice to benefits under R.A. 7202.

Court of Appeals Decision

The Court of Appeals reversed the trial court:

  1. Upheld the validity of the dacion en pago and foreclosure of mortgaged properties.
  2. Ordered PNB to render an accounting of the Mirasols’ sugar account and indebtedness.
  3. Directed recomputation of Mirasols’ indebtedness in accordance with R.A. 7202, crediting payments and auction proceeds.
  4. Stated that any balance or excess payment would be governed by R.A. 7202 provisions.

Issues Presented

  1. RTC’s jurisdiction to declare a statute unconstitutional without notice to the Solicitor General.
  2. Constitutionality of P.D. 579 and subsequent issuances.
  3. Application of the doctrine of piercing the corporate veil between PNB and PHILEX.
  4. Validity of foreclosure and dacion en pago.
  5. Failure to award damages for breach of accounting duty.

Jurisdiction to Declare Statute Unconstitutional

Regional Trial Courts possess constitutional authority to rule on the validity of laws and decrees. Rule 64, Sec. 3 of the Rules of Court mandates notice to the Solicitor General in any action challenging a statute’s validity. The Mirasols never notified the Solicitor General, and the trial court did not require his participation. The Court of Appeals correctly held that the trial court’s constitutional ruling on P.D. 579 was improper for lack of mandatory notice.

Judicial Review and Ripeness of Constitutional Question

Judicial review requires an actual case, ripeness, standing, timely raising of the issue, and that constitutionality be the lis mota. The Mirasols’ case was fundamentally for accounting and specific performance under agency law; its resolution did not necessitate constitutional review of P.D. 579. The Court of Appeals properly determined PNB’s duty to account without addressing P.D. 579’s constitutionality.

Impact of Republic Act No. 7202 on P.D. 579

R.A. 7202’s general repealing clause does not amount to a legislative declaration of P.D. 579’s unconstitutionality. Repeals by implication are disfavored, and only courts may declare a law unconstitutional. R.A. 7202 did not expressly repeal P.D. 579’s pertinent provisions.

Piercing the Corporate Veil

The appellate court found PNB and PHILEX to be separate juridical entities created under distinct organic acts, with separate operations and purposes. Such factual findings, affirmed on appeal, preclude applying the piercing‐veil doctrine absent evidence to the contrary.

Validity of Foreclosure and Dacion en Pago

The Court of Appeals held two account groups: (1) loan financing for crop years 1973–1974 to 1982 totaling P15,964,252.9

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