WHAT IS JURISDICTION OVER THE SUBJECT MATTER?
> Power to hear and decide cases of the general class to which the proceedings in question belong and is conferred by the sovereign authority which organizes the court and defines its powers .
WHAT ARE THE ELEMENTS OF JURISDICTION OVER SUBJECT MATTER?
1. Nature of the offense
2. Authority of the court to impose the penalty imposable given the allegation in the information
3. Territorial jurisdiction of the court imposing the penalty