G.R. No. 153690 – DAVID LU v. PATERNO LU YM, SR., PATERNO LU YM, JR., VICTOR LU YM, ET. AL. & LUYM DEVELOPMENT CORPORATION.

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G.R. No. 157381 - PATERNO LU YM, SR., PATERNO LU YM, JR., VICTOR LU YM, JOHN LU YM, KELLY LU YM, and LUDO & LUYM DEVELOPMENT CORPORATION v. DAVID LU.

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G.R. No. 170889 - JOHN LU YM and LUDO & LUYM DEVELOPMENT CORPORATION v. THE HON. COURT OF APPEALS OF CEBU CITY (former Twentieth Division),  DAVID LU, ROSA GO, SILVANO LUDO & CL CORPORATION.

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CONCURRING  OPINION

 

BERSAMIN, J.:

 

I concur with Associate Justice Conchita Carpio Morales, whose lucid opinion for the Majority presents a most thorough consideration and apt resolution of the issues.

 

In writing this concurring opinion, I only desire to express some thoughts, hoping to contribute to the elucidation of decisive matters.

 

G.R. No. 153690

 

          On August 14, 2000, David Lu, Rosa Go, Silvano Ludo, and CL Corporation filed a complaint in the Regional Trial Court (RTC) in Cebu City (docketed as Civil Case No. CEB-25502 and assigned to Branch 5), praying for the nullification of the issuance of the 600,000 unsubscribed and unissued shares of the Ludo and Luym Development Corporation (LLDC) for allegedly less than their real value in order to favor Lu Ym father and sons. The plaintiffs maintained that Lu Ym father and sons had gravely abused their powers as members of LLDC’s Board of Directors in issuing such shares to the former’s prejudice, thereby warranting as an ultimate remedy the dissolution of LLDC. The complaint sought the following reliefs, viz:

 

WHEREFORE, based on the foregoing premises, it is respectfully prayed that this Honorable Court rule in favor of the Plaintiffs, as follows:

 

1.   Declare null and void the issuance of 600,000 unsubscribed and unissued shares to Defendants Lu Ym father and sons and their spouses, children and holding companies, for a price of only one-eighteenth of their real value, as having been done in breach of directors’ fiduciary duty to stockholders, in violation of Plaintiffs’ minority stockholders’ rights, and in unjust enrichment of the Defendants, majority/controlling  stockholders/directors, at the expense of their cousins, the other stockholders.

 

2.  Order the dissolution of Defendant Ludo and LuYm Development Corporation, in order to protect the rights and redress the injuries of Plaintiffs;

 

3.   During the pendency of the instant case, order the appointment of a receiver pendente lite for LuDo and LuYm Development Corporation.

 

Such other reliefs as may be just and equitable on the premises are likewise prayed for.[1]

 

Defendants Lu Ym father and sons filed a motion to dismiss, citing as grounds that only one of the plaintiffs had signed the complaint, thereby violating the rule against forum shopping; and that the parties did not exert earnest efforts towards a compromise.

 

The RTC denied the motion to dismiss, holding that the signature of one of the plaintiffs was a substantial compliance.

 

On February 16, 2001, the RTC, upon motion of the plaintiffs, placed LLDC under receivership pendente lite. The RTC subsequently appointed two receivers.

 

Lu Ym father and sons then filed a petition for certiorari in the Court of Appeals (CA) to assail the denial of their motion to dismiss and the placing of LLDC under receivership (C.A.-G.R. SP No. 64154). However, the CA dismissed the petition because only two petitioners had signed the verification and the certification against forum shopping.

 

Lu Ym father and sons refiled the petition (C.A.-G.R. SP No. 64523). Although initially dismissing the refiled petition upon finding no grave abuse of discretion on the part of the RTC in denying the motion to dismiss and because of the prematurity of the challenge against the receivership (due to the pendency of the petitioners’ motion for reconsideration thereon in the RTC), the CA reconsidered and reinstated the petition upon the petitioners’ motion for reconsideration. The petitioners later presented a supplement to their petition.

 

On December 20, 2001, the CA granted the petition for certiorari of Lu Ym father and sons; dismissed the complaint of David Lu, et al. on the ground of their failure to sign the certificate of non-forum shopping; and annulled the placing of LLDC under receivership as a consequence of the dismissal of the complaint.

 

After the CA denied their motion for reconsideration, David Lu, et al. elevated the decision of the CA to this Court (G.R. No. 153690).

 

G.R. No. 157381

 

          In the meanwhile, in Civil Case No. CEB-25502, Lu Ym father and sons sought the inhibition of the Presiding Judge of Branch 5 of the RTC. After the inhibition was granted on October 1, 2002, Civil Case No. CEB-25502 was re-raffled to Branch 11, presided by Judge Isaias Dicdican (now a Member of the CA), who directed the parties to amend their respective pleadings in order to conform with the Interim Rules of Procedure Governing Intra-Corporate Disputes promulgated pursuant to Republic Act No. 8799. Thus, Civil Case No. CEB-25502 was re-docketed as SRC Case No. 021-CEB.

On October 8, 2002, Lu Ym father and sons moved for the lifting of the receivership, the motion for which the RTC immediately set for hearing. As a result, David Lu, et al. brought a petition for certiorari and prohibition in the CA to assail the RTC’s proceeding to hear the motion to lift the receivership (C.A.-G.R. SP No. 73383). The CA issued a temporary restraining order (TRO) to stop the RTC’s hearing of the motion.

 

On February 27, 2003, the CA granted the petition and ordered the RTC to desist from conducting any proceedings relating to the receivership over LLDC, holding that the proceedings on receivership could not proceed without the parties first amending their pleadings pursuant to the order to that effect. The CA explained that the propriety of the appointment of a receiver could not be determined because the RTC would have to base its resolution on the amended pleadings; and that the pendency of G.R. No. 153690 also required the deferment of any action on the motion for the lifting of the receivership.

 

Dissatisfied with the CA’s decision, Lu Ym father and sons appealed to this Court (G.R. No. 157381).

 

G.R. No. 170889

 

          On March 31, 2003, David Lu, et al. filed their motion to admit their amended complaint, which the RTC granted on July 18, 2003.[2] 

 

The amended complaint contained the following reliefs, viz:

 

WHEREFORE, based on the foregoing premises, it is respectfully prayed that this Honorable Court rule in favor of the Plaintiffs, as follows:

 

1.   Declare null and void the issuance of 600.000 unsubscribed  and unissued  shares of the defendant corporation to Defendants Lu Ym father and sons and their spouses, children, and holding companies, for a price of one-eighteenth of their real value, for being inequitable, having been done in breach of director’s fiduciary duty to stockholders, in violation of Plaintiffs’ minority stockholders’ rights, and in unjust enrichment of the Defendants, majority controlling stockholders/directors, at the expense of their cousins, the other stockholders.

 

2.  Order the dissolution of Defendant Ludo and Luym Development Corporation, in order to protect the rights and redress the injuries of Plaintiffs;

 

3.   Order the creation of a management committee pendente lite, and order receiver Luis Cañete to turn over all assets and records to the management committee.

 

Such other relief as may be just and equitable on the premises are likewise prayed for.[3] 

 

 

On January 23, 2004, Lu Ym father and sons inquired from the Clerk of Court on the amount paid by David Lu, et al. as docket fees. John Lu Ym further inquired from the Office of the Court Administrator (OCA) on the correctness of the docket fees thus paid. After a series of letters sent to it, the OCA informed John Lu Ym that the matter of docket fees should be brought to the RTC’s attention, because the OCA was not in the position to give any opinion on the matter.

         

On March 1, 2004, the RTC decided SRC Case No. 021-CEB on the merits. It annulled the issuance of the 600,000 shares, thereby divesting Lu Ym father and sons of their shares, and cancelled their certificates of stock. It ordered the dissolution of LLDC and the liquidation of its assets. It declared the decision immediately executory. A management committee was created to take over LLDC and the corporate officers were stripped of their powers.

 

Lu Ym father and sons timely appealed to the CA (C.A.-G.R. CV No. 81163), where they applied for a TRO to defeat the executory nature of the RTC decision. David Lu, et al. opposed the application for TRO.

 

Although it issued a TRO, the CA denied the application for a writ of preliminary injunction on September 6, 2004. Lu Ym father and sons moved for the reconsideration of the denial of their application for injunction, citing, in addition, the insufficiency of the docket fees paid in the RTC.

 

On December 8, 2005, the CA denied the motion for reconsideration of Lu Ym father and sons, and ruled that they should raise the sufficiency of the docket fees in their appellant’s brief and that the issue should be resolved in the appeal.

 

Dissatisfied, Lu Ym father and sons initiated a special action for certiorari and prohibition (G.R. No. 170889).

 

Decision dated August 26, 2008

 

The Court consolidated G.R. No. 153690, G.R. No. 157381 and G.R. No. 170889.

 

          On August 26, 2008, the Court (Third Division) promulgated its decision,[4] disposing:

 

WHEREFORE, premises considered, the petitions in G.R. Nos. 153690 and 157381 are DENIED for being moot and academic; while the petition in G.R. No. 170889 is DISMISSED for lack of merit.  Consequently, the Status Quo Order dated January 23, 2006 is hereby LIFTED.

 

The Court of Appeals is DIRECTED to proceed with CA-G.R. CV No. 81163 and to resolve the same with dispatch.

 

SO ORDERED.

 

 

In the main, the Court (Third Division) ruled that it could not dismiss the initial complaint on the ground of lack of jurisdiction based on the insufficiency of the docket fees because: (a) the suit instituted in the RTC was an action whose subject matter was not capable of pecuniary estimation, for which the correct docket fees had been paid; (b) John Lu and LLDC were estopped from questioning the jurisdiction of the RTC by their active participation in the case and by their having belatedly raised the issue of docket fees in the CA through their motion for reconsideration; and (c) on the assumption that the docket fees were insufficient, the insufficiency was the Clerk of Court’s mistake and the deficiency might be considered as a lien on the judgment.[5]

 

Resolution dated August 4, 2009

 

Through its Resolution dated August 4, 2009,[6]  however, the Court (Special Third Division), by a vote of 4 to 1,[7] executed a complete turnabout (upon a “deeper reflection”), and declared that the RTC did not acquire jurisdiction for failure of David Lu, et al. to pay the correct amount of docket fees, viz:

 

WHEREFORE, in view of the foregoing, the Motion for Reconsideration filed by John Lu Ym and Ludo & LuYm Development Corporation is GRANTED. The Decision of this Court dated August 26, 2008 is RECONSIDERED and SET ASIDE.  The complaint in SRC Case No. 021-CEB, now on appeal with the Court of Appeals in CA G.R. CV No. 81163, is DISMISSED.

 

All interlocutory matters challenged in these consolidated petitions are DENIED for being moot and academic.

 

SO ORDERED.[8]

 

The Majority in the Special Third Division held that the extent of the damage or injury allegedly suffered by David Lu, et al. could be characterized as capable of pecuniary estimation; that the 600,000 shares of stock were properties in litigation, whose definite value should be the basis for computing the docket fees; and that the RTC did not acquire jurisdiction over the action without their payment of the correct amount of docket fees.[9] In addition, they noted John Lu and LLCD’s  argument that David Lu, et al. were guilty of fraud by failing to mention any real property in their complaint despite annotating the notices of lis pendens on LLCD’s properties; that their doing so reflected their objective of recovering real property, indicating the nature of the case as a real action affecting title to or the right to possession of real properties; that their silence or inaction to point this out to the Clerk of Court who had computed the docket fees constituted fraud; that Lu Ym father and sons were not estopped from challenging the RTC’s jurisdiction because they had raised the insufficiency of the docket fees — albeit with the OCA and not directly with the RTC —  before the RTC rendered its decision; and that the erroneous manner of their challenge as to the sufficiency of the docket fees should not be deemed a waiver of their right to assail the jurisdiction of the RTC.

 

In her Dissent, Justice Carpio Morales reiterated the wisdom and soundness of the Decision promulgated on August 26, 2008. She emphasized that the subject matter of the action was not capable of pecuniary estimation despite the mention of the value of the shares of stock, or the annotation of the notice of lis pendens on corporate properties; that the mere inquiry on the propriety of the docket fees paid by David Lu, et al. in the action made by Lu Ym and sons to an improper office like the OCA was not the act to raise the jurisdictional question prior to the rendition of the RTC’s decision; that the erroneous annotation of the notice of lis pendens by David Lu, et al. did not negate good faith, and did not have the effect of changing the nature of the action; that a review of  the rules on legal fees prevailing at the time of the commencement of the action indicated that an intra-corporate controversy like the action of David Lu, et al. constituted an action whose subject matter was incapable of pecuniary estimation, rendering it to be still wise and sound to adhere to the Court’s earlier position (August 26, 2008) that even if the docket fees were inadequate, the mistake was attributable to the Clerk of Court, not to David Lu, et al.; and that the deficiency, if any, should be considered as a lien on the judgment.

 

          David Lu, et al.’s Motion for Reconsideration and Motion to Refer Resolution to the Court En Banc was denied with finality on September 23, 2009.  

 

Matters for Resolution

 

Undeterred, David Lu, et al. have filed the following, to wit: (a) Second Motion for Reconsideration and Motion to Refer Resolution to the Court En Banc; (b) Amended Second Motion for Reconsideration and Motion to  Refer Resolution to the Court En Banc; (c) Motion for Leave to File Motion for Clarification, Amended Second Motion for Reconsideration and Motion to Refer Resolution to the Court En Banc; (d) Motion for Clarification, and Supplement to the Second Motion for Reconsideration with Motion to Dismiss.

 

Submissions

 

          I humbly submit the following in support of my concurrence with the Majority.

 

A.

Subject matter of action of David Lu, et al.

is not capable of pecuniary estimation;

Hence, filing fee actually paid was correct

 

 

          The decisive question is whether SRC Case No. 021-CEB could overcome the challenge from Lu Ym father and sons to the effect that jurisdiction over the claim did not vest in the RTC due to the failure of David Lu, et al., as plaintiffs, to pay the correct amount of docket fees at the time of the filing of their complaint. The resolution of the question depends on the correct determination of whether or not the action of David Lu, et al. was one whose subject matter was capable of pecuniary estimation.

 

To me, the Decision promulgated on August 26, 2008 soundly found and correctly held that because David Lu, et al. had paid the docket fees for an action the subject of which was incapable of pecuniary estimation, as computed by the Clerk of Court, the (RTC) validly acquired jurisdiction over the case.  The following excerpts of pertinent portions of the Decision promulgated on August 26, 2008 demonstrate the soundness and correctness of the Decision, viz:

 

A court acquires jurisdiction over a case only upon the payment of the prescribed fees. The importance of filing fees cannot be gainsaid for these are intended to take care of court expenses in the handling of cases in terms of costs of supplies, use of equipment, salaries and fringe benefits of personnel, and others, computed as to man-hours used in the handling of each case.  Hence, the non-payment or insufficient payment of docket fees can entail tremendous losses to the government in general and to the judiciary in particular.

 

In the instant case, however, we cannot grant the dismissal prayed for because of the following reasons:  First, the case instituted before the RTC is one incapable of pecuniary estimation. Hence, the correct docket fees were paid. Second, John and LLDC are estopped from questioning the jurisdiction of the trial court because of their active participation in the proceedings below, and because the issue of payment of insufficient docket fees had been belatedly raised before the Court of Appeals, i.e., only in their motion for reconsideration. Lastly, assuming that the docket fees paid were truly inadequate, the mistake was committed by the Clerk of Court who assessed the same and not imputable to David; and as to the deficiency, if any, the same may instead be considered a lien on the judgment that may thereafter be rendered.

 

The Court had, in the past, laid down the test in determining whether the subject matter of an action is incapable of pecuniary estimation by ascertaining the nature of the principal action or remedy sought. If the action is primarily for recovery of a sum of money, the claim is considered capable of pecuniary estimation. However, where the basic issue is something other than the right to recover a sum of money, the money claim being only incidental to or merely a consequence of, the principal relief sought, the action is incapable of pecuniary estimation.

 

In the current controversy, the main purpose of the complaint filed before the RTC was the annulment of the issuance of the 600,000 LLDC shares of stocks because they had been allegedly issued for less than their par value. Thus, David sought the dissolution of the corporation and the appointment of receivers/management committee. To be sure, the annulment of the shares, the dissolution of the corporation and the appointment of receivers/management committee are actions which do not consist in the recovery of a sum of money. If, in the end, a sum of money or real property would be recovered, it would simply be the consequence of such principal action. Therefore, the case before the RTC was incapable of pecuniary estimation. Accordingly, John’s and LLDC’s contention cannot be sustained. And since David paid the docket fees for an action the subject of which was incapable of pecuniary estimation, as computed by the Clerk of Court, the trial court validly acquired jurisdiction over the case.

 

 

The aforequoted rationalization is backstopped by long-standing jurisprudence, including one contributed in 1968 by the revered Justice J.B.L. Reyes in Lapitan v. Scandia, Inc.:[10]

 

xxx [I]n determining whether an action is one the subject matter of which is not capable of pecuniary estimation, this Court has adopted the criterion of first ascertaining the nature of the principal action or remedy sought. If it is primarily for the recovery of a sum of money, the claim is considered capable of pecuniary estimation, and whether jurisdiction is in the municipal courts or in instance would depend on the amount of the claim. However, where the basic issue is something other than the right to recover a sum of money, where the money claim is purely incidental to, or a consequence of, the principal relief sought, this Court has considered such actions where the subject of the litigation may not be estimated in terms of money, and are cognizable exclusively by courts of first instance. xxx

 

 

An action for the determination of the propriety or legality of a particular act is unquestionably one whose subject matter is not capable of pecuniary estimation, notwithstanding that some relief with monetary value is eventually awarded (e.g., in cases of support, or of recovery of the price, or of return of the proceeds), or that some property whose value may be estimated is involved. In Russell v. Vestil,[11] the Court cited actions for “specific performance, support, or foreclosure of mortgage or annulment of judgment, also actions questioning the validity of a mortgage, annulling a deed of sale or conveyance and to recover the price paid, and for rescission, which is a counterpart of specific performance” as illustrative examples of actions whose subject matter is not capable of pecuniary estimation. 

 

In SRC Case No. 021-CEB, the original and amended complaints show that the main objectives were twofold: one, to declare null and void the 600,000 shares issued for less than their real value, and two, to dissolve the corporation. Nowhere in their complaints did David Lu, et al. assert their entitlement to the 600,000 shares, or to the properties affected by the annotation of the notices of lis pendens. The mention of the value of the disputed shares was only to spotlight the inequitable price at which the defendants had effected the transfer. Rightly did the Decision of August 26, 2008 declare that such objectives of SRC Case No. 021-CEBdo not consist in the recovery of a sum of money.[12]

 

To suggest at all that David Lu, et al. were seeking to recover specific properties of LLDC through Civil Case No. CEB-25502 was even absolutely fallacious. Under the trust fund doctrine, the capital stock, properties, and other assets of a corporation are regarded as held in trust for the corporate creditors, who, being preferred in the distribution of the corporate assets, must first be paid before any corporate assets may be distributed among the stockholders.[13] In the event of the dissolution of LLDC, therefore, David Lu, et al. would get only the value of their minority number of shares, not the value of the 600,000 shares. Indeed, a basic concept in corporate law is that a shareholder’s interest in corporate property, if it exists at all, is indirect, contingent, remote, conjectural, consequential, and collateral. A share of stock, although representing a proportionate or aliquot interest in the properties of the corporation, does not vest its holder with any legal right or title to any of the properties, such holder’s interest in the properties being equitable or beneficial in nature. A shareholder is in no legal sense the owner of corporate properties, which are owned by the corporation as a distinct legal person.[14]

 

Neither did the plainly erroneous and irrelevant annotation of the notice of lis pendens in the land records of LLCD’s real properties estop David Lu, et al. from insisting that their action was one whose subject matter was not capable of pecuniary estimation. Although the annotation was proper only for an action affecting title to or right to possession of real properties, it has been an axiom of remedial law that the allegations of the complaint determined the nature of the action. Also, lis pendens is a Latin phrase that means, literally, a pending suit. Accordingly, a notice of lis pendens is nothing more than a warning to the whole world that anyone who buys the property in litis does so at his own risk and subject to the outcome of the litigation; its purpose is to save innocent third persons from any involvement in any future litigation concerning the property.[15]  

 

B

Even if correct amount of filing fees were not paid,

RTC did not thereby automatically lose jurisdiction

 

It is not disputed that the amount paid by David Lu, et al. was the correct docket fees for an action whose subject matter was not capable of pecuniary estimation.

 

Nonetheless, even assuming, for the sake of argument, that David Lu, et al. did not pay the correct amount of docket fees at the time of filing the original complaint, as Lu Ym father and sons posited, the RTC did not automatically lose jurisdiction over the complaint.

 

The prevailing rule is that if the correct amount of docket fees are not paid at the time of filing, the trial court still acquires jurisdiction upon full payment of the fees within a reasonable time as the court may grant, barring prescription.[16] The “prescriptive period” that bars the payment of the docket fees refers to the period in which a specific action must be filed, so that in every case the docket fees must be paid before the lapse of the prescriptive period, as provided in the applicable laws, particularly Chapter 3, Title V, Book III, of the Civil Code, the principal law on prescription of actions.[17] 

 

In Rivera v. Del Rosario,[18] the Court, resolving the issue of the failure to pay the correct amount of docket fees due to the inadequate assessment by the Clerk of Court, ruled that jurisdiction over the complaint was still validly acquired upon the full payment of the docket fees assessed by the Clerk of Court. Relying on Sun Insurance Office, Ltd., (SIOL) v. Asuncion,[19] the Court opined that the filing of the complaint or appropriate initiatory pleading and the payment of the prescribed docket fees vested a trial court with jurisdiction over the subject matter or nature of the action, and although the  docket fees paid were insufficient on account of the amount of the claim, the Clerk of Court of the trial court involved or his duly authorized deputy retained the responsibility of making a deficiency assessment, and the party filing the action could be required to pay the deficiency, without jurisdiction being automatically lost. 

 

Even where the Clerk of Court fails to make a deficiency assessment, and the deficiency is not paid as a result, the trial court nonetheless continues to have jurisdiction over the complaint, unless the party liable is guilty of a fraud in that regard, considering that the deficiency will be collected as a fee in lien within the contemplation of Section 2,[20] Rule 141 (as revised by A.M. No. 00-2-01-SC).[21] The reason is that to penalize the party for the omission of the Clerk of Court is not fair if the party has acted in good faith.

 

          ACCORDINGLY, I vote to reinstate the Decision promulgated on August 26, 2008.

 

 

           

                                                          LUCAS P. BERSAMIN

                                                                Associate Justice

 



[1]      Rollo, G.R. No. 170889, pp. 84-85.

 

[2]      Judge Dicdican of Branch 11 meanwhile inhibited himself, and the case was again re-raffled to Branch 12 of the RTC in Cebu City.

[3]      Rollo (G.R. No. 153690), pp. 689-690.

[4]      Penned by Associate Justice Antonio Eduardo B. Nachura, and concurred in by Associate Justice Consuelo Ynares-Santiago (retired), Associate Justice Conchita Carpio-Morales, Associate Justice Minita V. Chico-Nazario (retired), and Associate Justice Ruben T. Reyes (retired).

[5]      G.R. No. 153690, August 26, 2008, 563 SCRA 254, 274.

[6]      G.R. No. 153690, August 4, 2009, 595 SCRA 79.

[7]     The majority included Associate Justice Nachura (ponente), Associate Justice Ynares-Santiago, Associate Justice Chico-Nazario, and Associate Justice Presbitero J. Velasco, Jr. The lone dissenter was Associate Justice Carpio Morales.

[8]      Note 6, at p. 95.

[9]      G.R. No. 153690, August 4, 2009, 595 SCRA 79, 88-89.

[10]    No. L-24668, July 31, 1968, 24 SCRA 479. See also Singsong v. Isabela Sawmill, G.R. No. L- 27343, February 28, 1979, 88  SCRA 623; De Galicia v. Mercado, G.R. No. 146744, March 6, 2006, 484 SCRA 131; De Leon v.  Court of Appeals, G.R. No. 104796, March 6, 1998, 287 SCRA 94.

[11]     G.R. No. 119347, March 17, 1999, 304 SCRA 738.

[12]     G.R. No. 153690, August 26, 2008, 563 SCRA 254, 275-276. 

[13]     Boman Environmental Development Corporation v. Court of Appeals, G.R. No. L-77860 November 22, 1988, 167 SCRA 540; citing Steinberg vs. Velasco, 52 Phil. 953.

[14]    Magsaysay-Labrador v. Court of Appeals, G.R. No. 58168, December 19, 1989, 180 SCRA 266, 271-272.

[15]    Lim v. Vera Cruz, G.R. No. 143646, April 4, 2001, 356 SCRA 386.

[16]     Ballatan v. Court of Appeals, G.R. No. 125683, March 2, 1999, 304 SCRA 34; citing Tacay v. RTC of Tagum, Davao del Norte, G.R. No. 88075-77, December 20, 1989, 180 SCRA 433, 444; Sun Insurance Office, Ltd. (SIOL) v. Asuncion, G.R. Nos. 79937-38, February 13, 1989, 170 SCRA 274, 285.

[17]     Central Bank of the Philippines v. Court of Appeals, G.R. No. 88353, May 8, 1992, 208 SCRA 652;  Pantranco North Express, Inc. v. Court of Appeals, G.R. No. 105180, July 5, 1993, 224 SCRA 477.

[18]     G.R. No. 144934, January 15, 2004, 419 SCRA 626, 634-635.

[19]     G.R. Nos. 79937-38, February 13, 1989, 170 SCRA 274

[20]     Section 2. Fees in lien. – Where the court in its final judgment awards a claim not alleged, or a relief different from, or more than that claimed in the pleading, the party concerned shall pay the additional fees which shall constitute a lien on the judgment in satisfaction of said lien. The clerk of court shall assess and collect the corresponding fees. (n)

[21]    Resolution Amending Rule 141 (Legal Fees) of the Rules of Court; effective March 1, 2000.