G.R. No. L-32409 Case Digest

G.R. No. L-32409, February 27, 1971

Bache & Co., etc

vs Hon. Judge Vivencio Ruiz, etc.

Ponente: Villamor

Facts:

Petitioner prays to declare null and void the search warrant issued by the respondent judge against the petitioner corporation.

Allegedly, Judge Ruiz issued a search warrant against petitioners for violation of the National Internal Revenue Code by authorized Revenue Examiner de Leon to mail and file the application for search warrant. 3 days later, BIR agents served the warrant at the petitioner’s offices. Petitioner's lawyers protested the search on the ground that no formal complaint or transcript of testimony was attached to the warrant. The agents nevertheless proceeded with their search and yielded 6 boxes of documents.

Later, petitioners filed a petition with the CFI praying that the search warrant be quashed and declared null and void, with damages and attorney's fees. In the meantime, the BIR made a tax assessment on petitioner based on the documents seized, with the following reasons: (1) Judge Ruiz failed to personally examine the complaint and his witness. (2) The search warrant was issued for more than one specific offense. (3) The search warrant did not describe the things to be seized.

Ruling:

PREMISES CONSIDERED, the petition is granted. Accordingly, Search Warrant No. 2-M-70 issued by respondent Judge is declared null and void; respondents are permanently enjoined from enforcing the said search warrant; the documents, papers and effects seized there under are ordered to be returned to petitioners; and respondent officials the Bureau of Internal Revenue and their representatives are permanently enjoined from enforcing the assessments mentioned in Annex "G" of the present petition, as well as other assessments based on the documents, papers and effects seized under the search warrant herein nullified, and from using the same against petitioners in any criminal or other proceeding. No pronouncement as to costs.