Statement of the Case: This is a petition for review on certiorari of the Decision of the Court of Appeals that declared that a petition for annulment of judgment cannot be availed of when the petitioner had already filed an appeal under Rule 45 of the Rules of Court. The petitioners are Heirs of Maura So, namely, Yan Lam Lim, Jimmy So Lim, and Ferdinand So Lim. The respondents are Lucila Jomoc Obliosca, Elvira Jomoc Gardinab, and Heirs of Abundia Jomoc Balala, namely, Rosita Balala Acenas, Evangeline Balala Baaclo, Oliver Jomoc Balala, and Perla Balala Condesa. Facts: Jomocs heirs sold a parcel of land they inherited from Pantaleon Jomoc to Petitioners. After petitioners have made partial payment thereto, said heirs executed another sale in favour of Sps. Lim. Petitioners sought the delivery of the instruments of conveyance to which the lower court granted. Respondents now invoke their right to legal redemption on the ground that they did not sell their shares to the parcel of land hence, they remain co-owners thereof and are entitled to recover entire property from Petitioners. Respodents successfully recovered the property. Petitioners now files a petition for review under rule 45 assailing the award given by the trial court and subsequently files a petition for annulment of judgment, both before the CA. Issue/s: Did the RTC acted without jurisdiction when it rendered the Resolution which recognized respondents right to redeem the property because this, in effect, amended the Decision of the Supreme Court which sustained the sale of the property to Maura So? Ruling: Yes, Petitioners clearly confused lack of jurisdiction with error in the exercise of jurisdiction. Jurisdiction is not the same as the exercise of jurisdiction. As distinguished from the exercise of jurisdiction, jurisdiction is the authority to decide a case, and not the decision rendered therein. Where there is jurisdiction over the person and the subject matter, the decision on all other questions arising in the case is but an exercise of such jurisdiction. And the errors which the court may commit in the exercise of jurisdiction are merely errors of judgment which are the proper subject of an appeal.21 The error raised by petitioners pertains to the trial courts exercise of its jurisdiction, not its lack of authority to decide the case. In a petition for annulment of judgment based on lack of jurisdiction, petitioner must show not merely an abuse of jurisdictional discretion but an absolute lack of authority to hear and decide the case. On this basis, there would be no valid ground to grant the petition for annulment of judgment.