FACTS: H. No. 11197 was passed in the House after three readings.

The house bill involves, among others, an act to expand the tax base of the current Value-Added Tax System. In the Senate, H. No. 11197 was considered on first reading and then referred to the committee on ways and means. The senate prepared its own version of the bill which was S. No. 1630, taking into consideration the house bill. The senate bill was passed on 2nd and 3rd reading on the same day because of the senate bill was certified by the President as urgent because of a growing budget deficit Thereafter, the two bills were referred to the Conference Committee, which consolidated the two bills and prepared a compromise version. The Conference Committee Report was thereafter approved by the House and the Senate, after appropriate study by their members. The Conference Committee Bill became the enrolled bill which was presented to the President, who signed it into law and known as Republic Act 7716. It was published in two newspaper of general circulation. Before it could be enforced, the Supreme Court issued a temporary restraining order.

ISSUE: Does Republic Act No. 7716 violate Art. VI, 24 of the Constitution? B.Does it violate Art. VI, 26(2) of the Constitution? C.What is the extent of the power of the Bicameral Conference Committee?

Petitioners' contention is that Republic Act No. 7716 did not "originate exclusively" in the House of Representatives as required by Art. VI, 24 of the Constitution, because it is in fact the result of the consolidation of two distinct bills, H. No. 11197 and S. No. 1630.

no member of the senate questioned the factual basis for the certification issued by the President. Neither was there any evidence that the members of the senate were deprived of time needed to study the bill. The supreme court did not review the factual basis of the certification of the President as due respect to a co-equal department of the government and in observance of the principle of separation of powers of the three branches of the government.