Scribd Logo
Upload

Welcome to Scribd!

  • 21 views

    2 The City of Davao V RTC Branch

    Uploaded by

    Ernesto A. Amora

    Copyright:

    © All Rights Reserved
    Download as DOCX, PDF, TXT or read online from Scribd

    2 The City of Davao V RTC Branch

    Uploaded by

    Ernesto A. Amora
    21 views1 page

    Original Title

    2 The City of Davao v RTC Branch

    Copyright

    © © All Rights Reserved

    Available Formats

    DOCX, PDF, TXT or read online from Scribd

    Did you find this document useful?

    Is this content inappropriate?

    Copyright:

    © All Rights Reserved
    Download as DOCX, PDF, TXT or read online from Scribd
    Download as docx, pdf, or txt
    21 views1 page

    2 The City of Davao V RTC Branch

    Uploaded by

    Ernesto A. Amora

    Copyright:

    © All Rights Reserved
    Download as DOCX, PDF, TXT or read online from Scribd
    Download as docx, pdf, or txt
    of 1

    The City of Davao v.

    The RTC Branch XII of Davao


    G.R. No. 127383; August 18, 2005

    Facts of the case:

    GSIS Davao City branch office received a Notice of Public Auction, scheduling public
    bidding of its properties for non-payment of realty taxes from 1992-1994, amounting to the sum
    total of Php 295, 721.61. The auction was, however, subsequently reset by virtue of a deadline
    extension given by Davao City.

    GSIS contended that had it been the intention of the legislature to repeal Sec 33 through
    the LGC, LGC should have included the appropriate retraction in its repealing clause in Sec 534
    (f). However, Sec 534 is a general repealing provision which is afforded less weight in light of
    the rule that implied repeals are not favored.

    Procedural History:

    Davao City imposed realty taxes against GSIS. Because GSIS failed to pay from 1992-
    1994, a Notice of Public Auction scheduling the public bidding of GSIS properties was issued.
    GSIS also received Warrants of Levy and Notices of Levy on three parcels of land it owned.
    Thus, GSIS filed a Petition for Certiorari, Prohibition, Mandamus and/or Declaratory Relief
    before the RTC on the ground that it is exempt from taxes.

    Issue:

    Whether or not the LGC has effectively repealed Sec 33 of PD 1146, as amended by PD
    1981, thus GSIS is no longer exempt from realty taxes

    Held:
    Yes. The LGC has effectively repealed Sec 33 of PD 1146. The conditions set forth in
    Sec 33 cannot be given effect for they are in the form of the prohibited irrepealably laws.

    PD 1146 was enacted in 1977 by Pres. Marcos in the exercise of his legislative powers.
    Sec 33 merely provided a general rule exempting GSIS from all taxes. Then, he enacted PD 1931
    which withdrew all tax exemptions granted to GOCCs. But Pres. Marcos immediately
    reconsidered the withdrawal of exemptions on the GSIS and thus enacted PD 1146 which
    expressly stated that GSIS remained tax exempt despite the passage of PD 1931. But PD 1146
    did not merely restore GSIS’s previous exemptions but also proscribed future attempts to alter
    the tax-exempt status of GSIS by imposing unorthodox conditions1 for its future repeal.

    You might also like