A PETITION FOR DECLARATORY RELIEF MAY ALSO BE TREATED AS A PETITION FOR MANDAMUS IF THE ISSUE INVOLVED HAS FAR-REACHING IMPLICATIONS:

      In Salvacion v. Central Bank of the Philippines, 343 Phil. 539 (1997) the Supreme Court treated the petition for declaratory relief as one for mandamus considering the grave injustice that would result in the interpretation of a banking law. The Supreme Court similarly brushed aside the procedural infirmity of the petition for declaratory relief and treated the same as one for mandamus.

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