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Davao Oriental Electric Cooperative, Inc. Vs. The Province of Davao Oriental

DAVAO ORIENTAL ELECTRIC COOPERATIVE, INC., Petitioner, versus THE PROVINCE OF DAVAO ORIENTAL, Respondent.

G.R. No. 170901 | 2009-01-20

D E C I S I O N


PUNO, C.J.:

On appeal is the Court of Appeals' (CA's) November 15, 2005 Decision[1] in CA-G.R. CV No. 67188 setting aside the March 15, 2000 Decision[2] of the Regional Trial Court (RTC) of Mati, Davao Oriental in Civil Case No. 1550 that dismissed the complaint for collection of delinquent real property taxes filed by the Province of Davao Oriental against the Davao Oriental Electric Cooperative, Inc.

The facts are as follows:

Petitioner Davao Oriental Electric Cooperative, Inc. was organized under Presidential Decree (PD) No. 269 which granted a number of tax and duty exemption privileges to electric cooperatives.[3]...