CRISPIN PENID, VICENTE RAPADA, CATALINO TUMANGGUIL AND RUFINO AGCAOILI, PETITIONERS, VS. HON. CESAR VIRATA, IN HIS CAPACITY AS SECRETARY OF FINANCE AND HON. EFREN I. PLANA, IN H…
G.R. No. L-44004. March 25, 1983 March 25, 1983
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