Senate May Propose or Concur With Amendments." in The Exercise of This Power, The

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G.R. No.

115455 October 30, 1995


ARTURO M. TOLENTINO, petitioner,
vs.
THE SECRETARY OF FINANCE and THE COMMISSIONER OF INTERNAL
REVENUE, respondents.

Facts: Petitioner seeking motion of reconsideration of the Court decision


dismissing the petitions filed in these cases for the declaration of unconstitutionality of
R.A. No. 7716. Some of the petitioners (Tolentino, Kilosbayan, Inc., Philippine Airlines
(PAL), Roco, and Chamber of Real Estate and Builders Association (CREBA)) reiterate
previous claims made by them that R.A. No. 7716 otherwise known as the Expanded
Value-Added Tax Law did not "originate exclusively" in the House of Representatives as
required by Art. VI, §24 of the Constitution. Although they admit that H. No. 11197 was
filed in the House of Representatives where it passed three readings and that afterward
it was sent to the Senate where after first reading it was referred to the Senate Ways
and Means Committee, they complain that the Senate did not pass it on second and
third readings. Instead what the Senate did was to pass its own version (S. No. 1630)
which it approved on May 24, 1994. Petitioner Tolentino adds that what the Senate
committee should have done was to amend H. No. 11197 by striking out the text of the
bill and substituting it with the text of S. No. 1630. That way, it is said, "the bill remains a
House bill and the Senate version just becomes the text (only the text) of the House
bill."Petitioner also argue that S. No. 1630 did not pass 3 readings as required by the
Art. VI, Section 26 (2) of the Constitution.

Issues: 1. Whether or not R.A. No. 7716 violated Art. VI, Section 24 and Art. VI,
Section 26 (2) of the Constitution.

Rulings: 1. No. Art. VI, §24 provides that all appropriation, revenue or tariff bills,
bills authorizing increase of the public debt, bills of local application, and private bills
must "originate exclusively in the House of Representatives," it also adds, "but the
Senate may propose or concur with amendments." In the exercise of this power, the
Senate may propose an entirely new bill as a substitute measure. As petitioner
Tolentino states in a high school text, a committee to which a bill is referred may do any
of the following:
(1) to endorse the bill without changes; (2) to make changes in the bill omitting or
adding sections or altering its language; (3) to make and endorse an entirely new bill as
a substitute, in which case it will be known as a committee bill; or (4) to make no report
at all.
S. No. 1630, as a substitute measure, is therefore as much an amendment of H. No.
11197 as any which the Senate could have made.
2. 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.
Art. VI, Section 26 (2) No bill passed by either House shall become a law
unless it has passed three readings on separate days, and printed copies thereof
in its final form have been distributed to its Members three days before its
passage, except when the President certifies to the necessity of its immediate
enactment to meet a public calamity or emergency. Upon the last reading of a
bill, no amendment thereto shall be allowed, and the vote thereon shall be taken
immediately thereafter, and the yeas and nays entered in the Journal.

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