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Smart Communications, Inc., Vs. The City of Davao, represented by its Mayor Hon. Rodrigo Duterte and the Sangguniang Panlunsod of Davao City

SMART COMMUNICATIONS, INC., Petitioner, versus THE CITY OF DAVAO, represented herein by its Mayor Hon. RODRIGO DUTERTE, and the SANGGUNIANG PANLUNSOD OF DAVAO CITY, Respondents .

G.R. No. 155491 | 2009-07-21

RESOLUTION


NACHURA, J.:

Before the Court is a Motion for Reconsideration[1] filed by Smart Communications, Inc. (Smart) of the Decision[2] of the Court dated September 16, 2008, denying its appeal of the Decision and Order of the Regional Trial Court (RTC) of Davao City, dated July 19, 2002 and September 26, 2002, respectively.

Briefly, the factual antecedents are as follows:

On February 18, 2002, Smart filed a special civil action for declaratory relief[3] for the ascertainment of its rights and obligations under the Tax Code of the City of Davao, which imposes a franchise tax on businesses enjoying a franchise within the territorial...