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The City of Davao, et al. vs. The Regional Trial Court

THE CITY OF DAVAO, CITY TREASURER AND THE CITY ASSESSOR OF DAVAO CITY, Petitioners, versus THE REGIONAL TRIAL COURT, BRANCH XII, DAVAO CITY AND THE GOVERNMENT SERVICE INSURANCE SYSTEM (GSIS), Respondents.

G.R. No. 127383 | 2005-08-18

SECOND DIVISION

D E C I S I O N 

Tinga, J.: 

A Davao City Regional Trial Court (RTC) upheld the tax-exempt status of the Government Service Insurance System (GSIS) for the years 1992 to 1994 in contravention of the mandate under the Local Government Code of 1992,[1] the precedent set by this Court in Mactan-Cebu International Airport Authority v. Hon. Marcos,[2] and the public policy on local autonomy enshrined in the Constitution.[3] 

The matter was elevated to this Court directly from the trial court on a pure question of law.[4] The facts are uncontroverted. 

On 8 April 1994, the GSIS Davao City branch office received a...