EBERHARDT, Judge.
The salient issue in this appeal is whether the rights of the petitioning insurance company have already accrued. Notwithstanding the remedial nature of the Declaratory Judgments Act and the 1959 liberalizing amendment (Ga. L. 1959, p. 236), the rule is that a petition does not state a cause of action for a declaratory judgment where "the rights of the parties have already accrued" and there is no necessity to protect and guide petitioner "from uncertainty...
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