Emmanuel Pelaez, The Auditor General
Emmanuel Pelaez, The Auditor General
Emmanuel Pelaez, The Auditor General
Summary:
Doctrine:
Facts:
During the period from September 4 to October 29, 1964 the President of the Philippines
(Marcos), purporting to act pursuant to Section 68 of the Revised Administrative Code,
issued Executive Orders Nos. 93 to 121, 124 and 126 to 129; creating thirty-three (33)
municipalities enumerated
petitioner Emmanuel Pelaez, as Vice President of the Philippines and as taxpayer, instituted
the present special civil action, for a writ of prohibition with preliminary injunction, against the
Auditor General, to restrain him, as well as his representatives and agents, from passing in
audit any expenditure of public funds in implementation of said executive orders and/or any
disbursement by said municipalities.
Petitioner alleges that said executive orders are null and void, upon the ground that said
Section 68 has been impliedly repealed by Republic Act No. 2370 and constitutes an undue
delegation of legislative power.
Respondent maintains the contrary view and avers that the present action is premature and
that not all proper parties — referring to the officials of the new political subdivisions in
question — have been impleaded.