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BPI Family Savings Bank and Hedzelito Noel Bayaborda vs Romeo Manikan

BPI Family Savings Bank, Inc. and Hedzelito Noel Bayaborda, petitioners, vs. Romeo Manikan, respondent.

G.R. NO. 148789 | 2003-01-16

D E C I S I O N

VITUG, J.:

Petitioners seek a review of the decision of the Court of Appeals in C.A. G.R. SP. No. 48011 which has affirmed the judgment of the Regional Trial Court, Branch 26, of Iloilo City, dismissing the complaint of petitioners for mandamus and ordering them to pay respondent the sum of P30,000.00 by way of attorney's fees.

It would appear that respondent, being the City Treasurer of Iloilo City, assessed petitioner bank business taxes for the years 1992 and 1993. On 26 January 1994, the bank issued two manager's checks payable to the City Treasurer of Iloilo City, the first, Manager's Check No. 010649 for...