SM Land, Inc. v. City of Manila G.R. No. 197151, October 22, 2012 Verification and Certification of Non-forum Shopping, Inherent Power of the Supreme Court to Suspend its own Rules
FACTS: Respondent City of Manila assessed herein petitioners, together with their other sister companies, increased rates of business taxes for the year 2003 and the first to third quarters of 2004. Petitioners and their sister companies paid the additional taxes under protest. Respondent City Treasurer of Manila denied petitioners’ claim for credit or refund of… Read More SM Land, Inc. v. City of Manila G.R. No. 197151, October 22, 2012 Verification and Certification of Non-forum Shopping, Inherent Power of the Supreme Court to Suspend its own Rules