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Engr. Ranulfo C. Feliciano Vs. Hon. Cornelio C. Gison

ENGR. RANULFO C. FELICIANO, in his capacity as General Manager of the Leyte Metropolitan Water District (LMWD), Tacloban City, Petitioner, NAPOLEON G. ARANEZ, in his capacity as President and Chairman of “No Tax, No Impairment of Contracts Coalition, Inc.,” Petitioner-in-intervention, versus HON. CORNELIO C. GISON, Undersecretary, Department of Finance, Respondent

G.R. No. 165641 | 2010-08-25

D E C I S I O N


BRION, J.:

Before this Court is the Petition for Review on Certiorari[1] under Rule 45 of the Rules of Court filed by Leyte Metropolitan Water District (LMWD) through its General Manager, Engr. Ranulfo C. Feliciano, which seeks to set aside the July 14, 2004 decision of the Court of Appeals (CA)[2] that in turn affirmed the ruling of the Court of Tax Appeals (CTA) in CTA Case No. 6165.[3] The CTA dismissed LMWD's petition for lack of jurisdiction to try the case.

Joining the petitioner is the "No Tax, No Impairment of Contracts Coalition, Inc." (Coalition), a corporation represented by its President and Chairman,...