Back

ABAKADA Guro Party List Officers Samson S. Alcantara, et al. vs. The Honorable Executive Secretary Eduardo Ermita, et al. [CONCURRING AND DISSENTING OPINION, CALLEJO, SR., 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. [CONCURRING AND DISSENTING OPINION, CALLEJO, SR., J.]

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

CONCURRING AND DISSENTING OPINION 

CALLEJO, SR., J.:


I join the concurring and dissenting opinion of Mr. Justice Reynato S. Puno as I concur with the majority opinion but vote to declare as unconstitutional the deletion of the "no-pass on provision" contained in Senate Bill No. 1950 and House Bill No. 3705 (the constituent bills of Republic Act No. 9337). 

The present petitions provide an opportune
occasion for the Court to re-examine
Tolentino v. Secretary of Finance


In ruling that Congress, in enacting R.A. No. 9337, complied with the formal requirements of the Constitution, the ponencia relies mainly on the Court's rulings in...