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Joker Arroyo, Lagman, Osmena, et al vs Jose de Venecia, Daza [CONCURRING OPINION, ROMERO, J.]

JOKER P. ARROYO, EDCEL C. LAGMAN, JOHN HENRY R. OSMENA, WIGBERTO E. TA?ADA, AND RONALDO B. ZAMORA, petitioners, vs. JOSE DE VENECIA, RAUL DAZA, RODOLFO ALBANO, THE EXECUTIVE SECRETARY, THE SECRETARY OF FINANCE, AND THE COMMISSIONER OF INTERNAL REVENUE, respondents.

G.R. No. 127255 | 1997-08-14

Separate Opinions
 
ROMERO, J ., concurring:

In filing this separate opinion for the dismissal of the instant petition, I am not backtracking from the dissent which I expressed in Tolentino v. Secretary of Finance. 1 I am somewhat bothered that if I do not elaborate, the vote which I cast today might be wrongly construed as an implied abandonment of, and inconsistent with, my firm stance in Tolentino.

The landmark case of Tolentino, just like the one under consideration, involved a similar challenge to the constitutionality of a significant tax measure namely, Republic Act No. 7716, otherwise known as the Expanded Value-Added Tax (EVAT)...