see -- sc.judiciary.gov.ph/jurisprudence/2012/november2012/192975.pdf
"x x x.
Respondent's motion to dismiss assails the jurisdiction of the RTC over the nature of the action before it. Hence, to determine whether the RTC gravely abused its discretion in denying the motion to dismiss it is pertinent to first ascertain whether the RTC has jurisdiction over the case.
It is axiomatic that the nature of an action and whether the tribunal has jurisdiction over such action are to be determined from the material allegations of the complaint, the law in force at the time the complaint is filed, and the character of the relief sought irrespective of whether the plaintiff is entitled to all or some of the claims averred.
Jurisdiction is not affected by the pleas or the theories set up by defendant in an answer to the complaint or a motion to dismiss the same.
In the present case, the material averments, as well as the character of the relief prayed for by petitioners in the complaint before the RTC, show that their action is one for cancellation of titles and reversion, not for
annulment of judgment of the RTC. The complaint alleged that Lot Nos. 43 to 50, the parcels of land subject matter of the action, were not the subject of the CFI’s judgment in the relevant prior land registration case. Hence, petitioners pray that the certificates of title of RCAM be cancelled which will not necessitate the annulment of said judgment. Clearly, Rule 47 of the Rules of Court on annulment of judgment finds no application in the instant case.
The RTC may properly take cognizance of reversion suits which do not call for an annulment of judgment of the RTC acting as a Land Registration Court. Actions for cancellation of title and reversion, like the present case, belong to the class of cases that “involve the title to, or possession of, real property, or any interest therein” and where the assessed value of the property exceeds P20,000.00, fall under the jurisdiction of the RTC.
x x x."
