This case has been cited 2 times or more.
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2015-01-13 |
LEONEN, J. |
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| In Misamis Oriental Association of Coco Traders, Inc. v. Department of Finance Secretary,[218] this court stated that the Commissioner of Internal Revenue is not bound by the ruling of his predecessors,[219] but, to the contrary, the overruling of decisions is inherent in the interpretation of laws: [I]n considering a legislative rule a court is free to make three inquiries: (i) whether the rule is within the delegated authority of the administrative agency; (ii) whether it is reasonable; and (iii) whether it was issued pursuant to proper procedure. But the court is not free to substitute its judgment as to the desirability or wisdom of the rule for the legislative body, by its delegation of administrative judgment, has committed those questions to administrative judgments and not to judicial judgments. In the case of an interpretative rule, the inquiry is not into the validity but into the correctness or propriety of the rule. As a matter of power a court, when confronted with an interpretative rule, is free to (i) give the force of law to the rule; (ii) go to the opposite extreme and substitute its judgment; or (iii) give some intermediate degree of authoritative weight to the interpretative rule. | |||||
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2012-02-01 |
SERENO, J. |
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| Meanwhile, in Misamis Oriental Association of Coco Traders, Inc. v. Department of Finance Secretary,[17] we said: xxx [A] legislative rule is in the nature of subordinate legislation, designed to implement a primary legislation by providing the details thereof. xxx | |||||