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Arturo M. Tolentino vs. Secretary of Finance, et al. [CONCURRING OPINION, J. NARVASA]

ARTURO M. TOLENTINO, petitioner, vs. THE SECRETARY OF FINANCE and THE COMMISSIONER OF INTERNAL REVENUE, respondents. [CONCURRING OPINION, J. NARVASA]

G.R. No. 115455 | 1994-08-25

Separate Opinions

NARVASA, C.J., concuring:

I fully concur with the conclusions set forth in the scholarly opinion of my learned colleague, Mr. Justice Vicente V. Mendoza. I write this separate opinion to express my own views relative to the procedural issues raised by the various petitions and dealt with by some other Members of the Court in their separate opinions.

By their very nature, it would seem, discussions of constitutional issues prove fertile ground for a not uncommon phenomenon: debate marked by passionate partisanship amounting sometimes to impatience with adverse views, an eagerness on the part of the proponents on each...