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Manila Electric Company (Meralco) vs. City of Muntinlupa

MANILA ELECTRIC COMPANY, PETITIONER, VS. CITY OF MUNTINLUPA AND NELIA A. BARLIS, RESPONDENTS.

G.R. No. 198529 | 2021-02-09

EN BANC
DECISION
 
HERNANDO, J.:
 
Petitioner Manila Electric Company (Meralco) filed the instant Petition for Review on Certiorari[1] to assail the Court of Appeal's January 31, 2011 Decision[2] in CA-G.R. CV No. 80558, which set aside the December 19, 2003 Decision[3] of the Regional Trial Court (RTC) of Pasig City, Branch 67.

In its assailed judgment, the CA ordered Meralco to pay a franchise tax on the operation of public utilities pursuant to Section 25 of Municipal Ordinance No. 93-35 (MO 93-35) or the Revenue Code of the Municipality of Muntinlupa, reckoned from the effectivity of Republic Act No. 7926...