Dissenting Opinion -7- G.R. No. 224469 law's present wording - without any qualification - ought to be construed plainly and liberally in favor of petitioners. To illustrate, they narrated that in 1974, P.D. No. 389, or the Forestry Reform Code, was enacted and it pertinently penalized the cutting of timber "without permit from the Director." 20 Then, in 1975, P.D. No. 705 revised the provision to state that any person who shall cut timber from any forest land "without any authority under a license agreement, lease, license or permit," shall be guilty o'f qualified theft. 21 Subsequently, in 1987, this provision was further amended through Executive Order (E.O.) No. 277, which merely penalized the cutting of timber "without any authority." 22 Pursuant to the foregoing, it is maintained that since the phrase "under a license agreement, lease, license or permit" was removed by E.O. No. 277, the "authority" contemplated in P.D. No. 705, as amended, should no longer be limited to those granted by the DENR. Rather, such authority may also be found in other sources, such as the IPRA. The argument, however, tends to mislead. A full and careful examination of E.O. No. 277 23 reveals no showing of any intention, express 20 Section 69 of P.D. No. 389 provides: SECTION 69. Cutting, Gathering, and/or Collection of Timber or Other Products. - The penalty of prision coITeccional in its medium period and a fine of five (5) times the minimum single forest charge on such timber and other forest products in addition to the confiscation of the same products, machineries, equipments, implements and tools used in the commission of such offense; and the forfeiture of improvements introduced thereon, in' favor of the Government, shall be imposed upon any individual, corporation, partnership, or association who shall, without permit from the Director, occupy or use or cut, gather, collect, or remove timber or other forest products from any public forest, proclaimed timberland, municipal or city forest, grazing land, reforestation project, forest reserve of whatever character; alienable or disposable land: Provided, That if the offender is a corporation, partnership or association, the officers thereof shall be liable. 21 Section 68 of P.D. No. 705 provides: SECTION 68. Cutting, Gathering and/or Collecting Timber or Other Products without License. - Any person who shall cut, gather, collect, or remove timber or other forest products from any forest land, or timber from alienable and disposable public lands, or from private lands, without any authority under a license agreement, lease, license or permit, shall be guilty of qualified theft as defined and punished under Articles 309 and 310 of the Revised Penal Code; Provided, That in the case of partnership, association or corporation, the officers who ordered the cutting, gathering or collecting shall be liable, and if such officers are aliens, they shall, in addition to the penalty, be deported without further proceedings on the part of the Commission on Immigration and Deportation. 22 Executive Order No. 277 provides: Section 68. Cutting, Gathering and/or collecting Timber or Other Forest Products Without License. - Any person who shall cut, gather, collect, remove timber or other forest products from any forest land, or timber from alienable or disposable public land, or from private land, without any authority, or possess timber or other forest products without the legal documents as required under existing forest laws and regulations, shall be punished with the penalties imposed under Articles 309 and 310 of the Revised Penal Code: Provided, That in the case of partnerships, associations, or corporations, the officers who ordered the cutting, gathering, collection or possession shall be liable, and if such officers are aliens, they shall, in addition to the penalty, be deported without further proceedings on the part of the Commission on Immigration and Deportation. 23 EXECUTIVE ORDER NO. 277 is reproduced below: AMENDING SECTION 68 OF PRESIDENTIAL DECREE (P.D.) NO. 705, AS AMENDED, OTHERWISE KNOWN AS THE REVISED FORESTRY CODE OF THE PHILIPPINES, FOR THE PURPOSE OF PENALIZING POSSESSION OF TIMBER OR OTHER FOREST PRODUCTS WITHOUT THE LEGAL DOCUMENTS REQUIRED BY EXISTING FOREST LAWS, AUTHORIZING THE CONFISCATION OF ILLEGALLY CUT, GATHERED. REMOVED AND POSSESSED FOREST PRODUCTS, AND GRANTING REWARDS TO INFORMERS OF VIOLA TIO NS OF FORESTRY LAWS, RULES AND REGULATIONS