This case has been cited 1 times or more.
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2008-12-24 |
TINGA, J. |
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| Moreover, the proper subject matter of a declaratory relief is a deed, will, contract, or other written instrument, or the construction or validity of statute or ordinance.[23] CJH hinges its petition on the demand letter or assessment sent to it by the BOC. However, it is really not the demand letter which is the subject matter of the petition. Ultimately, this Court is asked to determine whether the decision of the Court en banc in G.R. No. 119775 has a retroactive effect. This approach cannot be countenanced. A petition for declaratory relief cannot properly have a court decision as its subject matter. In Tanda v. Aldaya,[24] we ruled that:x x x [A] court decision cannot be interpreted as included within the purview of the words "other written instrument," as contended by appellant, for the simple reason that the Rules of Court already provide[s] for the ways by which an ambiguous or doubtful decision may be corrected or clarified without need of resorting to the expedient prescribed by Rule 66 [now Rule 64].[25] | |||||