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Smart Communications, Inc. Vs. Municipality of Malvar, Batangas

SMART COMMUNICATIONS, INC., Petitioner, vs. MUNICIPALITY OF MALVAR, BATANGAS, Respondent.

G.R. No. 204429 | 2014-02-18

EN BANC

DECISION

CARPIO,J.:

The Case

This petition for review1 challenges the 26 June 2012 Decision2 and 13 November 2012 Resolution3 of the Court of Tax. Appeals (CTA) En Banc. 

The CTA En Banc affirmed the 17 December 2010 Decision4 and 7 April 2011 Resolution5 of the CTA First Division, which in turn affirmed the 2 December 2008 Decision6 and 21 May 2009 Order 7 of the Regional Trial Court of Tanauan City, Batangas, Branch 6. The trial court declared void the assessment imposed by respondent Municipality of Malvar, Batangas against petitioner Smart Communications, Inc. for its telecommunications tower for 2001 to July 2003 and directed...