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Meralco vs. Barlis [DECISION]

MANILA ELECTRIC COMPANY, petitioner, vs. NELIA A. BARLIS, in her capacity as Officer-in-Charge/Acting Municipal Treasurer of Muntinlupa, substituting EDUARDO A. ALON, former Municipal Treasurer of Muntinlupa, Metro Manila,[1] respondent.

G.R. No. 114231 | 2001-05-18

D E C I S I O N
 
DE LEON, JR., J.:
 
At the crux of this petition for review on certiorari under Rule 45 is the issue of whether or not the trial court has jurisdiction over a petition for prohibition which seeks to set aside the warrants of garnishment over petitioner's bank deposits in satisfaction of real property taxes, without paying under protest the tax assessed and without exhausting available administrative remedies.

In its 11 August 1993 Decision,[2] the Court of Appeals ruled in the negative and declared void for lack of jurisdiction the 17 June 1992 Order of the Regional Trial Court[3] as the...