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Misael Vera, Et Al. vs. Francisco Arca, Et Al.

MISAEL VERA, as Commissioner of Internal Revenue; EDUARDO ROMUALDEZ, as Secretary of Finance; and RAFAEL SALAS, as Executive Secretary, petitioners, vs. HON. JUDGE FRANCISCO ARCA, ANTONIO J. VILLEGAS, as Mayor of Manila; GREGORIO EJERCITO, as Assistant Secretary to said Mayor; and ANGEL C. CRUZ and ROMEO L. KAHAYON, respondents.

G.R. No. L-25721 | 1969-05-26

D E C I S I O N 


FERNANDO, J.: 

With the judiciary called upon to apply the law on the facts as found by it and with the supremacy of the Constitution as a cardinal postulate, the exercise of the power of judicial review by a court of justice, an inferior tribunal not excepted, is unavoidable. 1 

There are times, and not infrequently either, when both a constitutional provision and a statute may govern the matter before it. In the event, therefore, that there is a contrariety or repugnancy between them, such delicate and awesome power comes into play. Even prior to adjudication, at the inception of a lawsuit, a party who seeks...