CAWC INC., v. SOAP AND DETERGENT ASSOCIATION OF THE PHILS., INC.; ACS MFG., INC.; PROCTER & GAMBLE PHILS., INC. & UNILEVER PHIL., INC.

REPUBLIC OF THE PHILIPPINES COURT OF TAX APPEALS QUEZON CITY SECOND DIVISION CAWC, INC., Petitioner, -versus- C.T.A. CASE NO. 7592 SOAP AND DETERGENT ASSOCIATION Members : OF THE PHILIPPINES, INC., ACS MANUFACTURING, INC., PROCTER AND GAMBLE PHILIPPINES, INC., and UNILEVER PHILIPPINES, INC., Respondents . CASTANEDA, JR., Chai rman ; UY, and ENRIQUEZ, JJ. Promulgated : JUN 2 5 2007 ? -'------ X - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - X RESOLUTION A "Notice of Withdrawal " was filed by petitioner on June 8, 2007 alleging that petitioner, by counsel, gives notice of the withd rawal of this petition under Rule 17, no answer havi ng yet been filed by any of the respondents . Section 1 of Rule 17 of the 1997 Rules of Civil Procedure provides: "Section 1. Dismissal upon notice by plaintiff. - A complaint may be dismissed by the plaintiff by fi ling a notice of dismissal at any time before service of the answer or of a motion for summary judgment. Upon such notice being filed , the court shall issue an order confirming the dismissal. Unless otherwise stated in the notice, the dismissal is without prejudice, except that a notice operates as an adjudication upon the merits when filed by plaintiff who has once dismissed in a competent court an action based on or including the same claim ." Pursuant to said rule , petitioner should have filed a "Notice of Dismissal" instead of a Notice of Withdrawal to enable this Court to correspondingly confirm the dismissal of the instant petition . Considering however that no answer has yet been filed by any of the herein private or public

Resolution C.T.A. Case No. 7592 Page 2 of2 respondents, and in the interest of expediency, this Court shall treat subject pleading as a "Notice of Dismissal" and correspondingly confirms the dismissal of the instant petition . Accordingly, upon notice by petitioner, the instant petition is hereby DISMISSED WITHOUT PREJUDICE . SO ORDERED. ~a.Q�-~ C\. JUANITO C. CASTANEDA, JR( Associate Justice E~UY ~,~ ~y A: sWustice OLGA PALANCA-ENRIQUEZ Associate Justice