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[9/18] ABAKADA Guro Party List Officers Samson S. Alcantara, et al. Vs. The Honorable Executive Secretary Eduardo Ermita, et al.

[9/18] ABAKADA GURO PARTY LIST (Formerly AASJAS) OFFICERS SAMSON S. ALCANTARA and ED VINCENT S. ALBANO, Petitioners, versus 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.

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

[1] 235 SCRA 630, August 25, 1994; and 249 SCRA 628, October 30, 1995. The second case is an en banc Resolution on the Motions for Reconsideration of the first case.

[2] 417 SCRA 503, December 10, 2003.

[3] "[I]t is well settled that the enrolled bill doctrine is conclusive upon the courts as regards the tenor of the measure passed by Congress and approved by the President." Resins Inc. v. Auditor General, 134 Phil. 697, 700, October 29, 1968, per Fernando, J., later CJ.; (citing Casco Philippine Chemical Co., Inc. v. Gimenez, 117 Phil. 363, 366, February 28, 1963, per Concepciá³n, J., later CJ.). It is a doctrine that flows as a...