"Also, it bears mentioning that the RTC did not have jurisdiction to take cognizance of Criminal Case No. 01-197426 (i.e., the falsification case) since Falsification of Public Document under Article 172(1)90 of the RPC, which is punishable by prision correccional in its medium and maximum periods (or imprisonment for 2 years, 4 months and 1 day to 6 years91) and a fine of not more than ₱5,000.00, falls within the exclusive jurisdiction of the Metropolitan Trial Courts, Municipal Trial Courts and Municipal Circuit Trial Courts pursuant to Section 32(2)92 of Batas Pambansa Bilang 129,93 otherwise known as the "Judiciary Reorganization Act of 1980," as amended by RA 7691.94 While petitioners raised this jurisdictional defect95 for the first time in the present petition, they are not precluded from questioning the same. Indeed, jurisdiction over the subject matter is conferred only by the Constitution or the law and cannot be acquired through a waiver or enlarged by the omission of the parties or conferred by the acquiescence of the court. The rule is well-settled that lack of jurisdiction over the subject matter may be raised at any stage of the proceedings. Hence, questions of jurisdiction may be cognizable even if raised for the first time on appeal.96"
G.R. No. 188694 February 12, 2014
RICARDO L. ATIENZA AND ALFREDO A. CASTRO, Petitioners,
vs.
PEOPLE OF THE PHILIPPINES, Respondent.
https://lawphil.net/judjuris/juri2014/feb2014/gr_188694_2014.html