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	GR No. 184203 2014-11-26	CITY OF LAPU-LAPU v. PHILIPPINE ECONOMIC ZONE AUTHORITY LEONEN, J.
A special civil action for declaratory relief is filed for a judicial determination of any question of construction or validity arising from, and for a declaration of rights and duties, under any of the following subject matters: a deed, will, contract or other written instrument, statute, executive order or regulation, ordinance, or any other governmental regulation.[123] However, a declaratory judgment may issue only if there has been "no breach of the documents in question."[124] If the contract or statute subject matter of the action has already been breached, the appropriate ordinary civil action must be filed.[125] If adequate relief is available through another form of action or proceeding, the other action must be preferred over an action for declaratory relief.[126]
	GR No. 184203 2014-11-26	CITY OF LAPU-LAPU v. PHILIPPINE ECONOMIC ZONE AUTHORITY LEONEN, J.
Instead of a petition for declaratory relief, the PEZA should have directly resorted to a judicial action. The PEZA should have filed a complaint for injunction, the "appropriate ordinary civil action"[166] to enjoin the City from enforcing its demand and collecting the assessed taxes from the PEZA. After all, a declaratory judgment as to the PEZA's tax-exempt status is useless unless the City is enjoined from enforcing its demand.