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PROVINCE OF LEYTE, HEREIN REPRESENTED BY MR. RODOLFO BADIABLE, IN HIS CAPACITY AS THE ICO-PROVINCIAL TREASURER, PROVINCE OF LEYTE, PETITIONER, VS. ENERGY DEVELOPMENT CORPORATION, RESPONDENT.

PROVINCE OF LEYTE, HEREIN REPRESENTED BY MR. RODOLFO BADIABLE, IN HIS CAPACITY AS THE ICO-PROVINCIAL TREASURER, PROVINCE OF LEYTE, PETITIONER, VS. ENERGY DEVELOPMENT CORPORATION, RESPONDENT.

G.R. No. 203124 | 2015-06-22

FIRST DIVISION
 
D E C I S I O N

PERLAS-BERNABE, J.:

Assailed in this petition for review on certiorari[1] are the Resolutions dated September 21, 2011[2] and August 3, 2012[3] of the Court of Appeals (CA) in CA-G.R. SP No. 04575, which dismissed petitioner Province of Leyte's (Province of Leyte) petition for certiorari before it on the ground of, inter alia, lack of proof of service of such petition to the adverse party, respondent Energy Development Corporation (EDC).

The Facts
 
Sometime in 2006 and 2007, the Province of Leyte issued four (4) separate franchise tax assessments against EDC which the latter, in turn, protested...