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Treasurer-Assessor, et al. Vs. UP, et al.

THE TREASURER-ASSESSOR, THE BOARD OF TAX APPEALS OF BASILAN CITY AND THE CITY OF BASILAN, petitioners, vs. UNIVERSITY OF THE PHILIPPINES AND THE HONORABLE COURT OF TAX APPEALS, respondents.

G.R. No. L-20550 | 1971-04-30

D E C I S I O N


ZALDIVAR, J:

The undisputed facts in this case are as follows:

Respondent University of the Philippines hereinafter referred to as U.P. is a non-stock and non-profit corporation duly established in accordance with Act No. 1870 of the Philippine Legislature, as amended, to provide advanced instruction in literature, philosophy, sciences and arts, and to give professional and technical training. The Philippine Legislature, on February 8, 1930, approved Act No. 3608 granting and ceding to the U. P. such portion or portions of the public domain, not exceeding 10,000 hectares, to be held and administered as a permanent...