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

JOKER P. ARROYO, EDCEL C. LAGMAN, JOHN HENRY R. OSMENA, WIGBERTO E. TANADA, 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

PUNO, J ., concurring and dissenting:

I concur in the result. I do appreciate the fine legal disquisition of Mr. Justice Mendoza to justify the dismissal of the case at bar. Nevertheless, I have to express my views on the alleged non-justiciability of the issue posed by the petitioner as well as the applicability of the archaic enroll bill doctrine in light of what I perceive as new wrinkles in our law brought about by the 1987 Constitution and the winds of changing time.

I
With due respect, I do not agree that the issues posed by the petitioner are non-justiciable. Nor do I agree that we will trivialize the principle of separation of power...