G.R. No. 192916               October 11, 2010
MANUEL A. ECHAVEZ, Petitioner,
vs.
DOZEN CONSTRUCTION AND DEVELOPMENT CORPORATION and THE REGISTER OF DEEDS OF CEBU CITY, Respondents.
ARTURO D. BRION
Associate Justice
WE CONCUR:
Associate Justice
Chairperson
Chief Justice
Footnotes
1 The deed of donation partly states that:
 
2 In SP Proc. No. 1776-CEB dated December 27, 1996, rollo, pp. 25-28.
3 In CA-G.R. CV No. 58328 dated May 29, 2000, id. at 84-97.
4 CIVIL CODE, Article 728, which states:
 
7 No. L-36033, November 5, 1982, 118 SCRA 195.
8 Tenefrancia v. Abaja, 87 Phil. 139 (1950).
 
MANUEL A. ECHAVEZ, Petitioner,
vs.
DOZEN CONSTRUCTION AND DEVELOPMENT CORPORATION and THE REGISTER OF DEEDS OF CEBU CITY, Respondents.
R E S O L U T I O N
BRION, J.:
Vicente Echavez (Vicente) was the absolute owner of 
several lots in Cebu City, which includes Lot No. 1956-A and Lot No. 
1959 (subject lots). On September 7, 1985, Vicente donated the subject 
lots to petitioner Manuel Echavez (Manuel) through a Deed of Donation 
Mortis Causa.1 Manuel accepted the donation. 
In March 1986, Vicente executed a Contract to Sell 
over the same lots in favor of Dozen Construction and Development 
Corporation (Dozen Corporation). In October 1986, they executed two 
Deeds of Absolute Sale over the same properties covered by the previous 
Contract to Sell. 
On November 6, 1986, Vicente died. Emiliano Cabanig, 
Vicente’s nephew, filed a petition for the settlement of Vicente’s 
intestate estate. On the other hand, Manuel filed a petition to approve 
Vicente’s donation mortis causa in his favor and an action to annul the 
contracts of sale Vicente executed in favor of Dozen Corporation. These 
cases were jointly heard.
The Regional Trial Court (RTC) dismissed Manuel’s 
petition to approve the donation and his action for annulment of the 
contracts of sale.2
 The RTC found that the execution of a Contract to Sell in favor of 
Dozen Corporation, after Vicente had donated the lots to Manuel, was an 
equivocal act that revoked the donation. The Court of Appeals (CA) 
affirmed the RTC’s decision.3
 The CA held that since the donation in favor of Manuel was a donation 
mortis causa, compliance with the formalities for the validity of wills 
should have been observed. The CA found that the deed of donation did 
not contain an attestation clause and was therefore void. 
The Petition for Review on Certiorari 
Manuel claims that the CA should have applied the 
rule on substantial compliance in the construction of a will to 
Vicente’s donation mortis causa. He insists that the strict construction
 of a will was not warranted in the absence of any indication of bad 
faith, fraud, or substitution in the execution of the Deed of Donation 
Mortis Causa. He argues that the CA ignored the Acknowledgment portion 
of the deed of donation, which contains the "import and purpose" of the 
attestation clause required in the execution of wills. The 
Acknowledgment reads: 
BEFORE ME, Notary Public, this 7th day of September 
1985 at Talisay, Cebu, personally appeared VICENTE S. Echavez with Res. 
Cert. No. 16866094 issued on April 10, 1985 at [sic] Talisay, Cebu known
 to me to be the same person who executed the foregoing instrument of 
Deed of Donartion Mortis Causa before the Notary Public and in the 
presence of the foregoing three (3) witnesses who signed this instrument
 before and in the presence of each other and of the Notary Public and all of them acknowledge to me that the same is their voluntary act and deed. [Emphasis in the original.]
THE COURT’S RULING
The CA correctly declared that a donation mortis 
causa must comply with the formalities prescribed by law for the 
validity of wills,4 "otherwise, the donation is void and would produce no effect." 5 Articles 805 and 806 of the Civil Code should have been applied. 
As the CA correctly found, the purported attestation 
clause embodied in the Acknowledgment portion does not contain the 
number of pages on which the deed was written.lavvphilThe exception to this rule in Singson v. Florentino6 and Taboada v. Hon. Rosal,7
 cannot be applied to the present case, as the facts of this case are 
not similar with those of Singson and Taboada. In those cases, the Court
 found that although the attestation clause failed to state the number 
of pages upon which the will was written, the number of pages was stated
 in one portion of the will. This is not the factual situation in the 
present case. 
Even granting that the Acknowledgment embodies what 
the attestation clause requires, we are not prepared to hold that an 
attestation clause and an acknowledgment can be merged in one statement.
That the requirements of attestation and 
acknowledgment are embodied in two separate provisions of the Civil Code
 (Articles 805 and 806, respectively) indicates that the law 
contemplates two distinct acts that serve different purposes. An 
acknowledgment is made by one executing a deed, declaring before a 
competent officer or court that the deed or act is his own. On the other
 hand, the attestation of a will refers to the act of the instrumental 
witnesses themselves who certify to the execution of the instrument 
before them and to the manner of its execution.81avvphi1
Although the witnesses in the present case 
acknowledged the execution of the Deed of Donation Mortis Causa before 
the notary public, this is not the avowal the law requires from the 
instrumental witnesses to the execution of a decedent’s will. An 
attestation must state all the details the third paragraph of Article 
805 requires. In the absence of the required avowal by the witnesses 
themselves, no attestation clause can be deemed embodied in the 
Acknowledgement of the Deed of Donation Mortis Causa. 
Finding no reversible error committed by the CA, the Court hereby DENIES Manuel’s petition for review on certiorari. 
SO ORDERED. ARTURO D. BRION
Associate Justice
WE CONCUR:
CONCHITA CARPIO MORALES
Associate Justice
Associate Justice
| LUCAS P. BERSAMIN Associate Justice  | 
MARTIN S. VILLARAMA, JR. Associate Justice  | 
MARIA LOURDES P.A. SERENO
Associate Justice
Associate Justice
A T T E S T A T I O N
I attest that the conclusions in the above Resolution
 had been reached in consultation before the case was assigned to the 
writer of the opinion of the Court’s Division.
CONCHITA CARPIO MORALESAssociate Justice
Chairperson
C E R T I F I C A T I O N
Pursuant to Section 13, Article VIII of the 
Constitution, and the Division Chairperson’s Attestation, it is hereby 
certified that the conclusions in the above Resolution had been reached 
in consultation before the case was assigned to the writer of the 
opinion of the Court’s Division.
RENATO C. CORONAChief Justice
Footnotes
[T]he DONOR, VICENTE S. ECHAVEZ, for and in 
consideration of the love and affection upon and unto the DONEE, MANUEL 
A. ECHAVEZ, and of the uncertainty of life and inevitableness of death that may strike a man at the most unexpected moment, and wishing to give DONEE while able to do so, to take effect after death,
 the DONOR, do hereby give, transfer and convey by way of donation the 
following personal and real properties to wit: x x x [Emphasis in the 
original.], rollo, p. 90.
3 In CA-G.R. CV No. 58328 dated May 29, 2000, id. at 84-97.
4 CIVIL CODE, Article 728, which states:
Donations which are to take effect upon the death of 
the donor partake the nature of testamentary provisions, and shall be 
governed by the rules established in the Title on Succession. 
5
 Maglasang v. Heirs of Corazon Cabatingan, G.R. No. 131953, June 5, 
2002, 383 SCRA 6, citing The National Treasurer of the Phils. v. Vda. de
 Meimban, No. L-61023, August 22, 1984, 131 SCRA 264.
6 92 Phil. 161 (1952).7 No. L-36033, November 5, 1982, 118 SCRA 195.
8 Tenefrancia v. Abaja, 87 Phil. 139 (1950).
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