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Batangas City vs. Pilipinas Shell Petroleum Corporation

BATANGAS CITY, MARIA TERESA GERON, IN HER CAPACITY AS CITY TREASURER OF BATANGAS CITY AND TEODULFO A. DEGUITO, IN HIS CAPACITY AS CITY LEGAL OFFICER OF BATANGAS CITY, PETITIONERS, VS. PILIPINAS SHELL PETROLEUM CORPORATION, RESPONDENT.

G.R. No. 187631 | 2015-07-08

THIRD DIVISION
 
D E C I S I O N

PERALTA, J.:

Before this Court is a Petition for Review on Certiorari under Rule 45 of the Rules of Court assailing the Decision[1] dated January 22, 2009 and Resolution[2] dated April 13, 2009 of the Court of Tax Appeals (CTA) En Banc in CTA EB No. 350 which affirmed in toto the Amended Decision[3] dated July 31, 2007 and Resolution[4] dated November 21, 2007 of the CTA Second Division in CTA AC Case No. 10.
 
The facts follow.
 
Petitioner Batangas City is a local government unit (LGU) with the capacity to sue and be sued under its Charter and Section 22(a)(2) of the Local Government Code...