55. Ta\u00f1ada v Tuvera.docx - 55 TA\u00d1ADA v TUVERA G.R No L-63915 Kymi TOPIC INTERPRETATION OF TAX LAWS PETITIONERS LORENZO M TAN\u0303ADA ABRAHAM F SARMIENTO
55. Tau00f1ada v Tuvera.docx - 55 TAu00d1ADA v TUVERA G.R...
55. TAÑADA v TUVERAG.R. No. L-63915 April 24, 1985KymiTOPIC: INTERPRETATION OF TAX LAWSPETITIONERS: LORENZO M. TAÑADA, ABRAHAM F. SARMIENTO, andMOVEMENT OF ATTORNEYS FOR BROTHERHOOD, INTEGRITY ANDNATIONALISM, INC. [MABINI],RESPONDENTS: HON. JUAN C. TUVERA, in his capacity as ExecutiveAssistant to the President, HON. JOAQUIN VENUS, in his capacity asDeputy Executive Assistant to the President , MELQUIADES P. DE LACRUZ, in his capacity as Director, Malacañang Records Office, andFLORENDO S. PABLO, in his capacity as Director, Bureau of PrintingInvoking the people's right to be informed on matters of publicconcern, a right recognized in Section 6, Article IV of the 1973Philippine Constitution, as well as the principle that laws to be validand enforceable must be published in the Official Gazette orotherwise effectively promulgated.oPetitioners seek a writ of mandamus to compel respondentpublic officials to publish, and/or cause the publication in theOfficial Gazette of various presidential decrees, letters ofinstructions, general orders, proclamations, executiveorders, letter of implementation and administrative orders. oSpecifically, the publication of the following presidentialissuances is sought. The respondents, through SolGen, would have this case dismissedoutright on the ground that petitioners have no legal personality orstanding to bring the instant petition. oThe view is submitted that in the absence of any showingthat petitioners are personally and directly affected orprejudiced by the alleged non-publication of the presidentialissuances in question said petitioners are without therequisite legal personality to institute this mandamusproceeding, they are not being “aggrieved parties” within themeaning of Section 3, Rule 65 of RoC.Upon the other hand, petitioners maintain that since the subject ofthe petition concerns a public right and its object is to compel theperformance of a public duty, they need not show any specificinterest for their petition to be given due course. ISSUE: WON the publication in the Official Gazette is a sine qua nonrequirement for the effectivity of laws where the laws themselvesprovide for their own effectivity dates?HELD: YES. Clearly, the right sought to be enforced by petitioners herein is a public rightrecognized by no less than the fundamental law of the land. If petitioners were not allowed to institute this proceeding, it wouldindeed be difficult to conceive of any other person to initiate thesame, considering that the SolGen, the government officer generallyempowered to represent the people, has entered his appearance forrespondents in this case.