D ARMOURED SECURITY V. ORPIA (REMEDIAL)

The Rule on execution provides for those properties exempt from execution. It is apparent that the exemption pertains only to natural persons and not to juridical entities. On this point, the CA correctly ruled that petitioner, being a corporate entity, does not fall within the exemption.

Necessarily, petitioner which is a corporate entity, does not fall under the exemption. Parenthetically, in a parallel case where the security agency claimed that the guns it gives to its guards are tools and implements exempt from execution, the SC had the occasion to rule that the exemption pertains only to natural and not to juridical persons, thus:

'However, it would appear that the exemption contemplated by the provision involved is personal, available only to a natural person, such as a dentist's chair and electric fan. As pointed out by the Solicitor General, if properties used in business are exempt from execution, there can hardly be an instance when a judgment claim can be enforced against the business entity.'