Tolentino vs. Secretary of Finance G.R. No. 115455, August 25, 1994

Facts: The value-added tax (VAT) is levied on the sale, barter or exchange of goods and properties as well as on the sale or exchange of services. RA 7716 seeks to widen the tax base of the existing VAT system and enhance its administration by amending the National Internal Revenue Code. There are various suits challenging the constitutionality of RA 7716 on various grounds.

 One contention is that RA 7716 did not originate exclusively in the House of Representatives as required by Art. VI, Sec. 24 of the Constitution, because it is in fact the result of the consolidation of 2 distinct bills, H. No. 11197 and S. No. 1630. There is also a contention that S. No. 1630 did not pass 3 readings as required by the Constitution.

Issue: Whether or not RA 7716 violates Art. VI, Secs. 24 and 26(2) of the Constitution

Held: The argument that RA 7716 did not originate exclusively in the House of Representatives as required by Art. VI, Sec. 24 of the Constitution will not bear analysis. To begin with, it is not the law but the revenue bill which is required by the Constitution to originate exclusively in the House of Representatives. To insist that a revenue statute and not only the bill which initiated the legislative process culminating in the enactment of the law must substantially be the same as the House bill would be to deny the Senate’s power not only to concur with amendments but also to propose amendments. Indeed, what the Constitution simply means is that the initiative for filing revenue, tariff or tax bills, bills authorizing an increase of the public debt, private bills and bills of local application must come from the House of Representatives on the theory that, elected as they are from the districts, the members of the House can be expected to be more sensitive to the local needs and problems. Nor does the Constitution prohibit the filing in the Senate of a substitute bill in anticipation of its receipt of the bill from the House, so long as action by the Senate as a body is withheld pending receipt of the House bill.

The next argument of the petitioners was that S. No. 1630 did not pass 3 readings on separate days as required by the Constitution because the second and third readings were done on the same day. But this was because the President had certified S. No. 1630 as urgent. The presidential certification dispensed with the requirement not only of printing but also that of reading the bill on separate days. That upon the certification of a bill by the President the requirement of 3 readings on separate days and of printing and distribution can be dispensed with is supported by the weight of legislative practice.

Fabian vs. Desierto G.R. No. 129742, September 16, 1998

Facts: Petitioner Teresita Fabian was the major stockholder and President of PROMAT Construction Development Corporation which was engaged in the construction business. Private respondent Nestor Agustin was the District Engineer of the First Metro Manila Engineering District. PROMAT participated in the bidding for government construction projects, and private respondent, reportedly taking advantage of his official position, inveigled petitioner into an amorous relationship. Their affair lasted for some time, in the course of which, private respondent gifted PROMAT with public works contracts and interceded for it in problems concerning the same in his office. When petitioner tried to terminate their relationship, private respondent refused and resisted her attempts to do so to the extent of employing acts of harassment, intimidation and threats. Petitioner filed an administrative complaint against private respondent.

 Ombudsman found private respondent guilty of misconduct and meted out the penalty of suspension without pay for 1 year. After private respondent moved for reconsideration, the Ombudsman discovered that the private respondent’s new counsel had been his classmate and close associate, hence, he inhibited himself. The case was transferred to respondent Deputy Ombudsman who exonerated private respondent from the administrative charges. Petitioner appealed to the SC by certiorari under Rule 45 of the Rules of Court.

Issue: Whether or not Section 27 of RA 6770 which provides for appeals in administrative disciplinary cases from the Office of the Ombudsman to the SC in accordance with Rule 45 of the Rules of Court is valid

Held: The revised Rules of Civil Procedure preclude appeals from quasi-judicial agencies to the SC via a petition for review on certiorari under Rule 45. Under the present Rule 45, appeals may be brought through a petition for review on certiorari but only from judgments and final orders of the courts enumerated in Sec. 1 thereof. Appeals from judgments and final orders of quasi-judicial agencies are now required to be brought to the CA on a verified petition for review, under the requirements and conditions in Rule 43 which was precisely formulated and adopted to provide for a uniform rule of appellate procedure for quasi-judicial agencies.

 Section 27 of RA 6770 cannot validly authorize an appeal to the SC from decisions of the Office of the Ombudsman in administrative disciplinary cases. It consequently violates the proscription in Sec. 30, Art. VI of the Constitution against a law which increases the appellate jurisdiction of the SC.