MARIANO E. GARCIA, plaintiff-appellant, This Court has already held (New Manila Lumber Co. Inc. vs. Republic, G.R. No. L-14248,
vs. April 28, 1960) that a claim for the recovery of money against the government should be
THE CHIEF OF STAFF and THE ADJUTANT GENERAL, ARMED FORCES OF THE PHILIPPINES and/or THE filed with the Auditor General, in line with the principle that the State cannot be sued
CHAIRMAN, PHILIPPINE VETERANS BOARD and/or THE AUDITOR GENERAL OF THE without its consent. Commonwealth Act 327 provides:
PHILIPPINES, defendants-appellees.
SECTION 1. In all cases involving the settlement of accounts or claims, other
Tiangco and Millosa for the plaintiff-appellant. than those of accountable officers, the Auditor General shall act and decide the
Office of the Solicitor General for the defendants-appellees. same within sixty days, exclusive of Sundays and holidays, after their
presentation. . . .
REGALA, J.:
SEC. 2. The party aggrieved by the final decision of the Auditor General in the
settlement of an account or claim may, within thirty days from receipt of the
This is an appeal from an order of dismissal. decision, take an appeal in writing:
The Philippine Veterans Administration and the Chief of Staff of the Armed Forces filed
separate motions to dismiss the complaint on the grounds that the court has no
jurisdiction over the subject matter of the complaint; that the plaintiff failed to
exhaust all administrative remedies before coming to court; that the complaint states no
cause of action; and that the cause of action is barred by the statute of
limitations.1äwphï1.ñët
Acting on the said motion, the court, on March 2, 1962, rendered an order dismissing the
complaint on the ground that the action has prescribed.