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* EN BANC.
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ABAD, J.:
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7 Id., at pp. 457-476.
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8 Macasiano v. National Housing Authority, G.R. No. 107921, July 1,
1993, 224 SCRA 236, 243.
9 See Ernesto B. Francisco, Jr. and Jose Ma. O. Hizon v. Toll
Regulatory Board, G.R. No. 166910, October 19, 2010, 633 SCRA 470.
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10 Id.
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that its contract and the law recognize. In this sense, the
tollway operator is no different from the following service
providers under Section 108 who allow others to use their
properties or facilities for a fee:
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21 Rollo, p. 517.
22 G.R. No. 155650, July 20, 2006, 495 SCRA 591.
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26 See first and third “Whereas Clause” of P.D. 1112.
27 See Law of Basic Taxation in the Philippines (Revised Ed.),
Benjamin B. Aban, p. 14.
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