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...

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55. TAÑADA v TUVERA G.R. No. L-63915 April 24, 1985 Kymi TOPIC : INTERPRETATION OF TAX LAWS PETITIONERS : LORENZO M. TAÑADA, ABRAHAM F. SARMIENTO, and MOVEMENT OF ATTORNEYS FOR BROTHERHOOD, INTEGRITY AND NATIONALISM, INC. [MABINI], RESPONDENTS : HON. JUAN C. TUVERA, in his capacity as Executive Assistant to the President, HON. JOAQUIN VENUS, in his capacity as Deputy Executive Assistant to the President , MELQUIADES P. DE LA CRUZ, in his capacity as Director, Malacañang Records Office, and FLORENDO S. PABLO, in his capacity as Director, Bureau of Printing Invoking the people's right to be informed on matters of public concern, a right recognized in Section 6, Article IV of the 1973 Philippine Constitution, as well as the principle that laws to be valid and enforceable must be published in the Official Gazette or otherwise effectively promulgated. o Petitioners seek a writ of mandamus to compel respondent public officials to publish, and/or cause the publication in the Official Gazette of various presidential decrees, letters of instructions, general orders, proclamations, executive orders, letter of implementation and administrative orders. o Specifically, the publication of the following presidential issuances is sought. The respondents, through SolGen, would have this case dismissed outright on the ground that petitioners have no legal personality or standing to bring the instant petition. o The view is submitted that in the absence of any showing that petitioners are personally and directly affected or prejudiced by the alleged non-publication of the presidential issuances in question said petitioners are without the requisite legal personality to institute this mandamus proceeding, they are not being “aggrieved parties” within the meaning of Section 3, Rule 65 of RoC. Upon the other hand, petitioners maintain that since the subject of the petition concerns a public right and its object is to compel the performance of a public duty, they need not show any specific interest for their petition to be given due course. ISSUE: WON the publication in the Official Gazette is a sine qua non requirement for the effectivity of laws where the laws themselves provide for their own effectivity dates? HELD: YES. Clearly, the right sought to be enforced by petitioners herein is a public right recognized by no less than the fundamental law of the land. If petitioners were not allowed to institute this proceeding, it would indeed be difficult to conceive of any other person to initiate the same, considering that the SolGen, the government officer generally empowered to represent the people, has entered his appearance for respondents in this case.
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