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Hon. De Lima vs. City of Manila

HONORABLE LEILA M. DE LIMA, IN HER CAPACITY AS SECRETARY OF JUSTICE, PETITIONER, V. CITY OF MANILA, REPRESENTED BY MAYOR JOSEPH EJERCITO ESTRADA, RESPONDENT.

G.R. No. 222886 | 2018-10-17

D E C I S I O N
 
A. REYES, JR., J.:
 
Before this Court is a Petition for Review on Certiorari[1] under Rule 45 of the Rules of Court seeking to annul and set aside the Decision[2] of the Court of Appeals (CA) in CA-G.R. SP No. 139281 dated July 9, 2015, and its Resolution[3] dated January 8, 2016, denying the motion for reconsideration thereof.
 
The Antecedent Facts
 
On November 26, 2013, the City Council of Manila passed Ordinance No. 8331, entitled "An Ordinance Enacting the 2013 Omnibus Revenue Code of the City of Manila." It was approved by Mayor Joseph Ejercito Estrada on December 3, 2013,...