UNIMASTERS CONGLOMERATION INCORPORATED, PETITIONER, VS. TACLOBAN CITY GOVERNMENT, PRIVATIZATION AND MANAGEMENT OFFICE, PHILIPPINE TOURISM AUTHORITY, AND THE PROVINCE OF LEYTE, RESPONDENTS.
- G.R. Number: G.R. No. 214195
- Promulgated: 2022-03-23
- Ponente: LOPEZ, J., J.
Keywords
Section 234(a) Local Government Code, Republic Act No. 7160, Article 1311 Civil Code, Beneficial Use Principle, Relativity of Contracts, Principle of In Personam Action for Tax Collection, Real Property Taxation, Tax Exemption of Government Property, Contract of Lease, Collection of Delinquent Taxes, Real Property Tax, Certiorari, Privity of Contract, Taxable Person, Government Instrumentalities, Tax Exemption, In Personam, Beneficial Use, Petition Denied, CTA En Banc affirmed