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Heirs of Eugenia Roxas vs. Tipon

RAFAEL J. ROXAS and THE HEIRS OF EUGENIA V. ROXAS, INC., Petitioners, versus HON. ARTEMIO S. TIPON, IN HIS CAPACITY AS PRESIDING JUDGE OF THE REGIONAL TRIAL COURT OF MANILA, BRANCH 46, F. U. JUAN CORPORATION, AND FERNANDO U. JUAN, Respondents. / RAFAEL J. ROXAS, GUILLERMO ROXAS AND MA. EUGENIA VALLARTA, Petitioners, versus HON. ARTEMIO S. TIPON, IN HIS CAPACITY AS PRESIDING JUDGE OF THE REGIONAL TRIAL COURT OF MANILA, BRANCH 46, F. U. JUAN CORPORATION AND FERNANDO U. JUAN, Respondents

G.R. No. 160641 and G.R. No. 160642 | 2012-06-20

SECOND DIVISION

R E S O L U T I O N

 

PEREZ, J.:

 

          The subject of this petition for review on certiorari is the Decision[1] dated 14 August 2003 of the Court of Appeals in CA-G.R. SP No. 67384 and CA-G.R. SP No. 73187 which affirmed the orders of Judge Artemio S. Tipon of the Regional Trial Court (RTC) of Manila, Branch 46 in Civil Case No. 01-99671 relating to an audit of corporate books and declaration of contempt of court.

 

          Heirs of Eugenia V. Roxas, Inc. (HEVRI) is a registered corporation...