Tolentino v. Secretary of Finance 249 SCRA 635 FACTS: Petitioners (Tolentino, ilos!ayan, "nc.

, P#ili$$ine Airlines, Roco, an% C#a&!er of Real 'state an% ()il%ers Association* see+ reconsi%eration of t#e Co)rt,s $revio)s r)lin- %is&issin- t#e $etitions file% for t#e %eclaration of )nconstit)tionality of R.A. .o. //06, t#e '1$an%e% 2al)e3A%%e% Ta1 4a5. Petitioners conten% t#at t#e R.A. %i% not 6ori-inate e1cl)sively7 in t#e 8oR as re9)ire% !y Article 6, Section 24 of t#e Constit)tion. T#e Senate alle-e%ly %i% not $ass it on secon% an% t#ir% rea%in-s, instea% $assin- its o5n version. Petitioners conten% t#at it s#o)l% #ave a&en%e% t#e 8o)se !ill !y stri+in- o)t t#e te1t of t#e !ill an% s)!stit)tin- it 5it# t#e te1t of its o5n !ill, so as to confor& 5it# t#e Constit)tion. "SS:': ;<. t#e R.A. is )nconstit)tional for #avin- 6ori-inate%7 fro& t#e Senate, an% not t#e 8oR. 8'4=: Petition is )n&eritorio)s. T#e enact&ent of t#e Senate !ill #as not !een t#e first instance 5#ere t#e Senate, in t#e e1ercise of its $o5er to $ro$ose a&en%&ents to !ills (re9)ire% to ori-inate in t#e 8o)se*, $asse% its o5n version. An a&en%&ent !y s)!stit)tion (stri+in- o)t t#e te1t an% s)!stit)tinit*, as )r-e% !y $etitioners, concerns a &ere &atter of for&, an% consi%erint#e $etitioner #as not s#o5n 5#at s)!stantial %ifference it 5o)l% &a+e if Senate a$$lie% s)c# s)!stit)tion in t#e case, it cannot !e a$$lie% to t#e case at !ar. ;#ile t#e afore&entione% Constit)tional $rovision states t#at !ills &)st 6ori-inate e1cl)sively in t#e 8oR,7 it also a%%s, 6!)t t#e Senate &ay $ro$ose or conc)r 5it# a&en%&ents.7 T#e Senate &ay t#en $ro$ose an entirely ne5 !ill as a s)!stit)te &eas)re. Petitioners erre% in ass)&in- t#e Senate version to !e an in%e$en%ent an% %istinct !ill. ;it#o)t t#e 8o)se !ill, Senate co)l% not #ave enacte% t#e Senate !ill, as t#e latter 5as a &ere a&en%&ent of t#e for&er. As s)c#, it %i% not #ave to $ass t#e Senate on secon% an% t#ir% rea%in-s. Petitioners 9)estion t#e si-nin- of t#e Presi%ent on !ot# !ills, to s)$$ort t#eir contention t#at s)c# are se$arate an% %istinct. T#e Presi%ent certifie% t#e !ills se$arately only !eca)se t#e certification #a% to !e &a%e of t#e version of t#e sa&e reven)e !ill 5#ic# AT T8' >?>'.T 5as !ein- consi%ere%. Petitioners 9)estion t#e $o5er of t#e Conference Co&&ittee to insert ne5 $rovisions. T#e @)ris%iction of t#e conference co&&ittee is not li&ite% to resolvin- %ifferences !et5een t#e Senate an% t#e 8o)se. "t &ay $ro$ose an entirely ne5 $rovision, -iven t#at s)c# are -er&ane to t#e s)!@ect of t#e conference, an% t#at t#e res$ective #o)ses of Con-ress s)!se9)ently a$$rove its re$ort. Petitioner PA4 conten%s t#at t#e a&en%&ent of its franc#ise !y t#e 5it#%ra5al of its e1e&$tion fro& 2AT is not e1$resse% in t#e title of t#e la5,

t#ere!y violatin- t#e Constit)tion. T#e Co)rt !elieves t#at t#e title of t#e R.A. satisfies t#e Constit)tional Re9)ire&ent. Petitioners clai& t#at t#e R.A. violates t#eir $ress free%o& an% reli-io)s li!erty, #avin- re&ove% t#e& fro& t#e e1e&$tion to $ay 2AT. S)ffice it to say t#at since t#e la5 -rante% t#e $ress a $rivile-e, t#e la5 co)l% ta+e !ac+ t#e $rivile-e anyti&e 5it#o)t offense to t#e Constit)tion. (y -rantin- e1e&$tions, t#e State %oes not forever 5aive t#e e1ercise of its soverei-n $rero-ative. 4astly, $etitioners conten% t#at t#e R.A. violates %)e $rocess, e9)al $rotection an% contract cla)ses an% t#e r)le on ta1ation. Petitioners fail to ta+e into consi%eration t#e fact t#at t#e 2AT 5as alrea%y $rovi%e% for in '.?. .o. 2/3 lon- !efore t#e R.A. 5as enacte%. T#e latter &erely 'APA.=S t#e !ase of t#e ta1. '9)ality an% )nifor&ity in ta1ation &eans t#at all ta1a!le articles or +in%s of $ro$erty of t#e sa&e class !e ta1e% at t#e sa&e rate, t#e ta1in$o5er #avin- a)t#ority to &a+e reasona!le an% nat)ral classifications for $)r$oses of ta1ation. "t is eno)-# t#at t#e stat)te a$$lies e9)ally to all $ersons, for&s an% cor$orations $lace% in s si&ilar sit)ation.