|The CITY OF ILOILO, Mr. ROMEO V. MANIKAN, in | G.R. No. 167260 | |
|his capacity as the Treasurer of Iloilo City, | | |
| Petitioners, | Present: | |
| | | |
| |QUISUMBING, J., Chairperson, | |
| |CARPIO MORALES, | |
| |VELASCO, JR., | |
|- versus - |NACHURA,* and | |
| |BRION, JJ. | |
| | | |
| | | |
| | Promulgated: | |
|SMART COMMUNICATIONS, INC. (SMART), | | |
| Respondent. |