Law
vs.
Rules
(Treatment
of
Cases
–
fill-‐in
matrix)
Case
Where
Law
Rule
Ruling
Manuel
v.
General
p.
103
Cumulative
vacation
and
sick
Not
cumulative
Rule
cannot
supplement
law
Auditing
Office
leaves
Olsen
v.
Aldanese
p.
104
Promulgate
rules
on
Tobacco
of
good
quality
Rule
went
beyond
scope
of
classification,
marking
and
exclusively
comes
from
3
enabling
law
packing
of
tobacco
to
secure
provinces
good
quality
Young
v.
Rafferty
p.
105
Authorizes
Collector
of
Confined
to
two
languages
Keeping
of
books
in
particular
Internal
Revenue
to
specify
language
not
required
by
law
manner
which
proper
books
Any
language
allowed
by
law
of
accounts
shall
be
kept
Phil.
Lawyers
Assoc.
v.
p.
110
Practice
of
law
provided
pass
Director
of
Patents
required
Exams
not
required
by
law
Agrava
bar
practitioners
to
pass
its
Practice
of
law
covers
exams
appearance
before
Patent
Office
Lupangco
v.
CA
p.
117
Constitution:
right
to
liberty;
Professional
Regulation
Violates
Constitution
academic
freedom
Commission
prohibits
Unreasonable
despite
good
aim
examinees
from
attending
review
classes,
receiving
hand-‐outs
and
tips
People
v.
Maceren
p.
122
Law
lists
offenses
+
other
Secretary
added
electro-‐ Electro-‐fishing
not
penalized
violations
fishing
Not
covered
under
other
violations
because
penalty
for
obnoxious
substances
under
category
1
is
not
the
same
as
for
other
violations
Case
Where
Law
Rule
Ruling
CIR
v.
Fortune
2011
Revenue
Regulations
which
Not
valid
Tobacco
provided
that
the
tax
due
on
cigars
and
cigarettes
starting
on
January
1,
2000
shall
not
be
lower
than
the
tax
due
on
October
1,
1966
CIR
v.
Fortune
2008
NIRC
mandated
a
new
rate
of
Increase
would
be
based
on
Unauthorized
administrative
Tobacco
excise
tax
for
cigarettes
the
excise
tax
actually
paid
legislation
without
regard
to
whether
the
prior
to
January
1,
2000,
and
revenue
collection
may
turn
shall
not
be
lower
than
the
out
to
be
lower
than
that
excise
tax
actually
paid
prior
collected
prior
to
that
date
to
January
1,
2000
CIR
v.
San
Miguel
2011
Excise
tax
on
fermented
Rates
should
not
be
lower
Nothing
in
the
law
authorizes
liquor
rates
would
apply
from
than
the
rates
prior
to
the
Secretary
of
Finance
to
January
1,
1997
to
December
January
1,
2000
provide
that
the
new
tax
rates
31,
1999,
but
the
rates
should
after
January
1,
2000
should
be
lower
than
the
tax
imposed
not
be
less
than
the
rate
before
on
October
1,
1996
January
1,
2000
NPC
v.
Pinatubo
2010
GPRA
mandates
eligibility
Limited
the
bidders
for
the
Consistent
with
law
screening
purchase
of
scrap
aluminum
Not
violate
competitiveness
conductor
steel-‐reinforced
to
provision
of
law
partnerships
or
corporations
which
directly
use
aluminum
as
raw
materials
in
producing
finished
products
Secretary
of
Finance
2009
Law
not
authorize
Updated
the
classification
of
Reclassification
not
authorized
v.
La
Suerte
reclassification
cigarettes
by
law
Case
Where
Law
Rule
Ruling
Rimonde
v.
Comelec
2009
Law
requires
written
Penalized
those
who
did
not
Violate
since
law
not
penalize
permission
but
not
penalize
secure
written
permission
those
who
do
not
get
one
Association
of
Internal
2008
Duty
to
regulate
pilotage
and
order
directing
shipping
power
necessarily
includes
the
Shipping
Lines
v.
PPA
the
conduct
of
pilots
in
all
companies
to
withhold
the
authority
to
issue
rules
and
Philippine
ports;
authority
to
share
of
the
PPA
from
the
regulations
on
the
manner
of
impose
fees
for
services
payment
for
the
pilotage
collection
of
the
government
rendered
by
the
pilotage
services
and
to
remit
it
share
association
directly
to
the
Philippines
Ports
Authority
Hazard
Pay
of
SC
2008
Granted
public
health
Health
workers
of
the
SC
be
Rule
amended
law
workers
exposed
to
high
risk
paid
a
uniform
hazard
pay
hazard
pay
without
regard
to
the
risks
to
which
they
were
exposed
Metrobank
v.
2007
Set
a
wage
level
or
a
range
to
Across
the
board
increase
to
Wage
board
exceeded
National
Wage
which
the
wage
increase
shall
all
employees
authority
Commission
be
added
Pharmaceuticals
and
2007
Not
prohibit
advertising
of
Prohibited
advertising
Rule
violated
law
Health
Care
v.
Duque
breastmilk
substitutes
for
infants
and
growing
children
MCC
v.
Ssangyong
2007
Electronic
Commerce
Law
Rules
included
them
in
Rules
went
beyond
parameters
definition
of
data
message
definition
of
law
did
not
include
electronic
data
interchange,
electronic
mail,
telegram,
telex
or
telecopy