JURISDICTION:

     lack of jurisdiction over the subject matter may be raised at any stage of the proceedings. Jurisdiction over the subject matter is conferred only by the Constitution or the law. It cannot be acquired through a waiver or enlarged by the omission of the parties or conferred by the acquiescence of the court. Consequently, questions of jurisdiction may be cognizable even if raised for the first time on appeal. (Kamarudin K. Ibrahim vs. Commission on Elections, G.R. No. 192289, January 08, 2013, Reyes, J.)