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National Waterworks And Sewerage Authority vs. Quezon City, Et Al.

THE NATIONAL WATERWORKS AND SEWERAGE AUTHORITY (NWSA), plaintiff- appellee, vs. QUEZON CITY and THE CITY MAYOR, defendants-appellants.

G.R. No. L-25310 | 1968-04-26

D E C I S I O N 


BENGZON, J.P., J.: 

The National Waterworks and Sewerage Authority (NWSA for short) owns various parcels of land in Balara, Quezon City. It paid real property taxes for them to Quezon City, as follows: 

Year Taxes 

1951 P 92,160.90 

1952 37,031.63 

1953 33,126.95 

1954 34,477.42 

1955 35,052.73 

1956 168,286.80 

1957 135,359.65 

1958 174,694.47 

1959 55,104.59 

1960 55,160.25 

1961 55,160.15 

1962 108,969.00 
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TOTAL P984,494.54 
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Of the abovementioned taxes paid, only those for the years 1957 and 1961 were paid under protest. ...