MORTEL - Canque V CA
MORTEL - Canque V CA
MORTEL - Canque V CA
Court of Appeals)
(G.R. No. 96202) | (April 13, 1999) | (Mendoza, J.)
FACTS: Petitioner Rosella D. Canque is a contractor doing business under the name and
style RDC Construction. She entered into 2 contracts with Socor Contruction as sub-contractor
for her projects with the government. On May 28, 1986, Socor sent a bill, representing the
balance of Canque for materials delivered and services rendered by Socor under the two
contracts. However, Canque refused to pay, claiming that private respondent failed to submit the
delivery receipts showing the actual weight in metric tons of the items delivered and the
acceptance by the government. Hence, Socor brought a suit in the RTC to recover from the
Canque. During the trial, Socor presented Dolores Aday, its bookkeeper to testify on the entries
of their Book of Collectible Accounts. RTC rendered a decision in favor of Socor. Canque
however, argues that the entries in Socor's Book of Collectible Accounts cannot take the place of
the delivery receipts and that such entries are mere hearsay and, thus inadmissible.
ISSUES: Whether or not the entries in the Book of Collectible Accounts (Exh. K) constitute
competent evidence to show such delivery.
RULING: Rule 130, §37 of the Rules of Court - Entries in the course of business. Entries
made at, or near the time of the transactions to which they refer, by a person deceased, outside of
the Philippines or unable to testify, who was in a position to know the facts therein stated, may
be received as prima facie evidence, if such person made the entries in his professional capacity
or in the performance of duty and in the ordinary or regular course of business or duty.
The admission in evidence of entries in corporate books requires the satisfaction of the following
conditions:
1) The person who made the entry must be dead, outside the country, or unable to testify;
2) The entries were made at or near the time of the transactions to which they refer;
3) The entrant was in a position to know the facts stated in the entries;
4) The entries were made in his professional capacity or in the performance of a duty,
whether legal, contractual, moral or religious; and
5) The entries were made in the ordinary or regular course of business or duty.
First, Dolores Aday, who made the entries, was presented by private respondent to testify on the
account. There was, therefore, neither justification nor necessity for the presentation of the
entries as the person who made them was available to testify in court. Moreover, Aday admitted
that she had no personal knowledge of the facts constituting the entry. She said she made the
entries based on the bills given to her. But she has no knowledge of the truth or falsity of the
facts stated in the bills. Second, under the provision (Rule 132, §10), the memorandum used to
refresh the memory of the witness does not constitute evidence, and may not be admitted as such,
for the simple reason that the witness has just the same to testify on the basis of refreshed
memory. In other words, where the witness has testified independently of or after his testimony
has been refreshed by a memorandum of the events in dispute, such memorandum is not
admissible as corroborative evidence. It is self-evident that a witness may not be corroborated
by any written statement prepared wholly by him. However, the entries recorded under Exhibit
“K” were supported by Socor's Billings under the account of RDC Construction. These billings
were presented and duly received by the authorized representatives. The circumstances obtaining
in the case at bar clearly show that for a long period of time after receipt thereof, RDC never
manifested its dissatisfaction or objection to the aforestated billings submitted by plaintiff.
Neither did defendant immediately protest to plaintiff’s alleged incomplete or irregular
performance.