a) Liwayway Vinzons-Chato was then the Commissioner of Internal Revenue while Fortune Tobacco Corporation is an entity engaged in the manufacture of different brands of cigarettes, among which are "Champion," "Hope," and "More" cigarettes. Fortune filed a complaint against Vinzons-Chato to recover damages for the alleged violation of its constitutional rights arising from Vinzons-Chato's issuance of Revenue Memorandum Circular No. 37-934 (which re-classified Fortune cigarettes as locally manufactured with foreign brands and thereby imposed higher taxes), which the Supreme Court later declared invalid. Vinzons-Chato filed a Motion to Dismiss arguing that she cannot be held liable for damages for acts she performed while in the discharge of h