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Southern vs. DSWD [CONCURRING AND DISSENTING OPINION, LEONEN, J.:]

SOUTHERN LUZON DRUG CORPORATION, PETITIONER, V. THE DEPARTMENT OF SOCIAL WELFARE AND DEVELOPMENT, THE NATIONAL COUNCIL FOR THE WELFARE OF DISABLED PERSONS, THE DEPARTMENT OF FINANCE, AND THE BUREAU OF INTERNAL REVENUE, RESPONDENTS.

G.R. No. 199669 | 2017-04-25

CONCURRING AND DISSENTING OPINION
 
LEONEN, J.:
 
This case involves a Petition for Review on Certiorari questioning the constitutionality of Section 4(a) of Republic Act No. 9257 (Expanded Senior Citizens Act of 2003), Section 32 of Republic Act No. 9442 (Magna Carta of Persons with Disability), and Sections 5.1 and 6.1.d of the Implementing Rules and Regulations of Republic Act No. 9442.
 
I concur in the ponencia 's finding that the subject provisions are constitutional.
 
In Manila Memorial Park, Inc. et al. vs. Secretary of Department of Social Welfare and Development, et al.,[1] this Court has ruled on the...