FACTS:
Petitioner PNB filed for certiorari and prohibition against respondent judge who issued a writ of execution and a notice of garnishment of the funds of respondent Philippine Virginia Tobacco Administration.
ISSUE(S):
Whether or not petitioner can invoke the doctrine of State immunity from suits and the funds may not be garnished.
HELD:
NO. It is well-settled that when the government enters into commercial business, it abandons its sovereign capacity and is treated like any other corporation.