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National Development Co. Vs. Province of Nueva Ecija, et al.

NATIONAL DEVELOPMENT COMPANY, defendant-appellant, vs. PROVINCE OF NUEVA ECIJA and HON. EUFROCINIO S. DELA MERCED, Presiding Judge, Court of First Instance of Nueva Ecija, plaintiff-appellees.

G.R. No. L-51223 | 1983-11-25

D E C I S I O N


RELOVA, J.:

On October 16, 1972, the Province of Nueva Ecija filed with the then Court of First Instance of Nueva Ecija a complaint against the National Development Company (NDC, for short) for the collection of real estate taxes.

On April 17, 1975, the trial court rendered judgment in favor of the plaintiff and against the defendant ordering the latter "to pay the sum of P32,402.04, representing the unpaid real estate taxes and penalties from the fourth quarter of 1970 up to the year 1972, and to continue paying up to the present, and to pay the costs." (p. 35, Record on Appeal)

The NDC, not satisfied with the...