- Petitioner
- Bpi Family Savings Bank
- Respondent
- Romeo Manikan
- Citation
- G.R. No. 148789
- Court
- Supreme Court
- Division
- First Division
- Ponente
- Vitug, J.
- Decided
- January 16, 2003
Summary
BPI Family Savings Bank issued manager's checks totaling nearly P1 million to pay 1992-1993 business taxes to Iloilo City. The checks were delivered through unauthorized intermediaries and misapplied to other taxpayers' accounts instead of the bank's liabilities. When the bank sued City Treasurer Romeo Manikan for mandamus to compel issuance of official receipts, the Supreme Court affirmed lower courts' dismissal, ruling that mandamus requires clear legal right and imperative duty, which were absent since the bank assumed risk by using unauthorized delivery channels. However, the Court deleted the P30,000 attorney's fees award, emphasizing that such awards require proper legal justification and litigation should not be penalized. The case establishes important principles about mandamus requirements and attorney's fees awards while highlighting banking institutions' duty of diligence in tax payments.