This case has been cited 1 times or more.
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2014-10-01 |
LEONEN, J. |
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| It is a fundamental rule that the execution cannot be wider in scope or exceed the judgment or decision on which it is based; otherwise, it has no validity.[42] "It is the final judgment that determines and stands as the source of the rights and obligations of the parties."[43] In Collector of Internal Revenue v. Gutierrez,[44] this court did not allow the collection of the 5% surcharge and 1% monthly interest because the decision sought to be executed did not expressly provide for the payment of the same. | |||||