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Tañada v. Tuvera, GR 63915, Dec. 29, 1986
   
    The Supreme Court cannot rule upon the wisdom of a law or to repeal or modify it if it finds it impractical. That is not its function. That function belongs to the legislature. The task of the Supreme Court is merely to interpret and apply the law as conceived and approved by the political departments of the government in accordance with prescribed procedure.
   (Nota Bene: Executive Order 200, dated June 18,
1987,  modifying Article 2 of the Civil Code, now provides for the publication of laws either  in the Official Gazette  or in a newspaper of general circulation in the Philippines as a requirement for effectivity.)

Yes, the decision is final and executory.