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Film Development Council of the Philippines vs. SM Prime Holdings, Inc.

FILM DEVELOPMENT COUNCIL OF THE PHILIPPINES, Petitioner, vs. SM PRIME HOLDINGS, INC., Respondent.

G.R. No. 197937 | 2013-04-03


FIRST DIVISION

DECISION

VILLARAMA, JR., J.:

Petitioner appeals the Orders1 dated February 21, 2011 and July 25, 2011 of the Regional Trial Court (RTC) of Pasig City, Branch 166 which granted respondent's motion to dismiss on the ground of litis pendentia.

The factual antecedents:

Respondent SM Prime Holdings, Inc. is the owner and operator of cinema houses at SM Cebu in Cebu City. Under Republic Act (R.A.) No.7160 otherwise known as the Local Government Code of 1991, owners, proprietors and lessees of theaters and cinema houses are subject to amusement tax as provided in Section 140, Book II, Title One, which ...