CASE DIGEST

The rule is that a party's appeal from a judgment will not inure to the benefit of a co-party who failed to appeal; and as against the latter, the judgment continues to run its course until it becomes final and executory. 57  To this rule, an exception attends, "where both parties have a commonality of interests, the appeal of one is deemed to be the vicarious appeal of the other." 58  The Court in John Kam Biak Y. Chan, Jr. v. Iglesia ni Cristo   explained,  viz .: While it is settled that a party who did not appeal from the decision cannot seek any relief other than what is provided in the judgment appealed from, nevertheless, when the rights and liability of the defendants are so interwoven and dependent as to be inseparable, in which case, the modification of the appealed judgment in favor of appellant operates as a modification to Gen. Yoro who did not appeal. In this case, the liabilities of Gen. Yoro and appellant being solidary, the above exception ...

LIFEBLOOD DOCTRINE  TAXES ARE THE LIFEBLOOD OF THE GOVERNMENT AND THEIR PROMPT AND CERTAIN AVAILABILITY IS AN IMPERIOUS NEED.  DOCTRINE OF SYMBIOTIC RELATIONSHIP (Commissioner of Internal Revenue v. Algue, Inc.,)  'Taxes are what we pay for civilized society. Without taxes, the government would be paralyzed for lack of the motive power to activate and operate it. Hence, despite the natural reluctance to surrender part of one's hard-earned income to the taxing authorities, every person who is able to must contribute his share in the burden of running the government. The government, for its part, is expected to respond in the form of tangible and intangible benefits intended to improve the lives of the people and enhance their material and moral values." 

 FACTS:   Respondent Sangguniang Panlungsod enacted Resolution No. 210 granting petitioner a permit to construct, install, and operate a CATV system in Batangas City. Section 8 of the Resolution provides that petitioner is authorized to charge its subscribers the maximum rates specified therein, "provided, however, that any increase of rates shall be subject to the approval of the Sangguniang Panlungsod." Sometime in November 1993, petitioner increased its subscriber rates from ₱88.00 to ₱180.00 per month. As a result, respondent Mayor threaten to cancel its permit unless it secures the approval of respondent Sangguniang Panlungsod.   Petitioner then filed with the RTC a petition for injunction. It alleged that respondent Sangguniang Panlungsod has no authority to regulate the subscriber rates charged by CATV operators because under Executive Order No. 205, the National Telecommunications Commission (NTC) has the sole authority to regulate the CA...