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Valentino L. Legaspi vs. Minister of Finance 115 SCRA 418

VALENTINO L. LEGASPI, petitioner, vs. THE HONORABLE MINISTER OF FINANCE and THE HONORABLE COMMISSIONER and/or THE BUREAU OF INTERNAL REVENUE, respondents.

G.R. No. L-58289 | 1982-07-24

D E C I S I O N

BARREDO, J.:

Petition filed by the Honorable Valentino L. Legaspi, incumbent member of the interim Batasang Pambansa, praying that this Court declare Presidential Decree 1840 "granting tax amnesty and filing of statement of assets and liabilities and some other purposes" unconstitutional.

The petition contains the following allegations:

"5. That said decree was issued by the President under supposed legislative powers granted him under Amendment No. 6 of the Constitution proclaimed in full force and effect as of October 27, 1976 pursuant to Proclamation No. 1595 and which is quoted as follows:

'Whenever in the...