297 SCRA 193
Facts: An original petition for certiorari seeks to nullify a COA decision preventing reimbursement for transportation expenses of DSWD Director Aida where transportation vehicle is already provided.
Issue: WON a commutable transportation allowance may still be claimed by a government official provided with a government vehicle for the days official did not actually use the vehicle?
Held: No, according to Sec 14 of PD 733 an official furnished with motor corporation allowance shall be allowed to use motor vehicle transportation operated and maintained from funds appropriated.
Ratio: It is an elementary rule that when the law speaks in clear and categorical language there is no need in the absence of legislative intent to the contrary for any interpretation. Words and phrases used in a statute should be given their plain, ordinary and common usage meaning.