Title
Osmena vs. Orbos
Case
G.R. No. 99886
Decision Date
Mar 31, 1993
The OPSF, a trust fund for oil price stabilization, was upheld as constitutional, with valid delegation to the ERB, but unauthorized reimbursements for financing charges were nullified.

Case Digest (G.R. No. 99886)
Expanded Legal Reasoning Model

Facts:

  • Parties and relief sought
    • Petitioner: John H. Osmeña.
    • Respondents: Executive Secretary Orbos; Secretary of Finance Estanislao; Head of Office of Energy Affairs Dela Paz; ERB Chairman Tantiongco; Energy Regulatory Board.
    • Requested remedies: writs of certiorari, prohibition and mandamus under Rule 65 to nullify ERB Order of December 10, 1990 and rollback pump prices.
  • Creation and amendments of the Oil Price Stabilization Fund (OPSF)
    • P.D. No. 1956 (October 10, 1984): established a Special Account in the General Fund to reimburse oil companies for cost increases due to exchange rate adjustments and world oil price hikes.
    • E.O. No. 1024 (May 9, 1985): reclassified OPSF as a “trust liability account” and authorized investment in government securities, with earnings accruing to the fund.
    • E.O. No. 137 (February 27, 1987): amended P.D. 1956 to expand reimbursement grounds for underrecoveries arising from reductions in domestic petroleum prices, with amounts to be determined by the Minister of Finance in consultation with the ERB.
  • Financial state and administrative action
    • As of March 31, 1991, OPSF showed a P 12.877 billion deficit.
    • To arrest the deficit, ERB issued an order on December 10, 1990 approving pump price increases, projected to eliminate the deficit within six months.
    • Respondents continued to accept and process claims allegedly unauthorized under P.D. 1956, worsening the deficit.
  • Constitutional and statutory challenges
    • Article VI, Section 29(3) of the Constitution: petitioner argued OPSF monies are a “special fund” and cannot be treated as a trust account.
    • Article VI, Section 28(2): petitioner claimed P.D. 1956 8(1)(c) – delegation to ERB to impose additional imposts – is an undue delegation of “taxing power” lacking quantitative limits.
    • Reimbursement claims: petitioner challenged financing charges, inventory losses, fuel oil sales to NPC and overpayment refunds as beyond authorized scope of P.D. 1956.

Issues:

  • Whether the Oil Price Stabilization Fund, as reclassified into a trust account, violates Article VI, Section 29(3) of the Constitution governing special funds.
  • Whether Section 8(1)(c) of P.D. 1956, delegating authority to ERB to impose additional amounts on petroleum products, constitutes an unauthorized delegation of legislative (taxing) power under Article VI, Section 28(2).
  • Whether reimbursements paid out of the OPSF—specifically financing charges, inventory losses, fuel oil sales to NPC and overpayment refunds—are lawful under P.D. 1956 as amended.
  • Whether the ERB Order of December 10, 1990 is null and whether pump prices must be rolled back to pre-order levels.

Ruling:

  • (Subscriber-Only)

Ratio:

  • (Subscriber-Only)

Doctrine:

  • (Subscriber-Only)

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