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Philippine Bar review · Question

Practice question: Certiorari Jurisdiction in Aid of Appellate Jurisdiction in Local Tax Cases

Multiple Choice Medium

Practice question

An RTC hearing a local-tax case within the CTA's exclusive appellate coverage issues an interlocutory injunction order. A party properly alleges jurisdictional grave abuse and satisfies the other Rule 65 requisites. Under Grecia-Cuerdo, which forum has the recognized certiorari authority in aid of that appeal?
  1. The local sanggunian
  2. The taxpayer's auditor
  3. A foreign court chosen by the party
  4. The CTA
  5. The tax collecting bank

Legal references

  • City of Manila v. Grecia-Cuerdo, G.R.175723, February4 2014, main decision; https://lawphil.net/judjuris/juri2014/feb2014/gr_175723_2014.html

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