This case has been cited 1 times or more.
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2001-09-04 |
QUISUMBING, J. |
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| For a charge of forum shopping to prosper, there must exist between an action pending in one court and another action before another court: (a) identity of parties, or at least such parties as represent the same interests in both actions; (b) identity of rights asserted and relief prayed for, the relief being founded on the same facts; and (c) the identity of the two preceding particulars is such that any judgment rendered in the other action will, regardless of which party is successful, amount to res judicata in the action under consideration.[13] Here, we find that the single act of receiving unreported interest earnings on Treasury Notes held abroad constitutes an offense against two or more distinct and unrelated laws, Circular No. 960 and R.A. 3019. Said laws define distinct offenses, penalize different acts, and can be applied independently.[14] Hence, no fault lies at the prosecution's door for having instituted separate cases before separate tribunals involving the same subject matter. | |||||