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ABAKADA Guro Party List Officers Samson S. Alcantara, et al. vs. The Honorable Executive Secretary Eduardo Ermita, et al. [SEPARATE OPINION, PANGANIBAN, J.]

ABAKADA GURO PARTY LIST (Formerly AASJAS) OFFICERS SAMSON S. ALCANTARA and ED VINCENT S. ALBANO, Petitioners, vs THE HONORABLE EXECUTIVE SECRETARY EDUARDO ERMITA; HONORABLE SECRETARY OF THE DEPARTMENT OF FINANCE CESAR PURISIMA; and HONORABLE COMMISSIONER OF INTERNAL REVENUE GUILLERMO PARAYNO, JR., Respondents. [SEPARATE OPINION, PANGANIBAN, J.]

G.R. No. 168056 | 2005-09-01

EN BANC

SEPARATE OPINION 

PANGANIBAN, J.: 

The ponencia written by the esteemed Madame Justice Ma. Alicia Austria-Martinez declares that the enrolled bill doctrine has been historically and uniformly upheld in our country. Cited as recent reiterations of this doctrine are the two Tolentino v. Secretary of Finance judgments[1] and Fariñas v. Executive Secretary.[2] 

Precedence of Mandatory
Constitutional Provisions
Over the Enrolled Bill Doctrine


I believe, however, that the enrolled bill doctrine[3] is not absolute. It may be all-encompassing in some countries like Great Britain,[4] but as applied to our jurisdiction, it must...