Case Digest (G.R. No. 116033)
Case Digest (G.R. No. 116033)
Facts:
Azarcon v. Sandiganbayan, G.R. No. 116033, February 26, 1997, Supreme Court Third Division, Panganiban, J., writing for the Court. Petitioner Alfredo L. Azarcon (a private earth‑moving contractor) was sued before the Sandiganbayan together with Jaime C. Ancla for malversation of public funds/property under Article 217 in relation to Article 222 of the Revised Penal Code. The criminal information, filed January 12, 1990, alleged that Azarcon, after signing a BIR receipt for an Isuzu dump truck distrained from Ancla, became a responsible and accountable officer and allowed removal of the truck, to the prejudice of the Bureau of Internal Revenue (BIR).The factual antecedents are these. On May 25, 1983 the BIR issued a Warrant of Distraint directed to its regional office ordering distraint of Ancla’s personal property; the BIR required the person in possession of the truck to sign a receipt and to preserve the property. Azarcon received the warrant on June 17, 1985 and signed the standard receipt that obligated him to keep and protect the truck and to surrender it upon order of the Commissioner of Internal Revenue. Azarcon later wrote the BIR (November 21, 1985) seeking to relinquish responsibility, and the regional director advised him (May 27, 1986) that he had voluntarily assumed safekeeping obligations. A progress report in June 1986 indicated the truck had been surreptitiously removed and possibly rented out.
A letter‑complaint was filed against Azarcon and Ancla in January 1988 and the case was transmitted for preliminary investigation and prosecution; an information was eventually filed in 1990. Azarcon moved for reinvestigation (granted), and after reinvestigation the special prosecutor recommended withdrawal but the Ombudsman overruled and the case proceeded. Azarcon moved to dismiss for lack of Sandiganbayan jurisdiction on the ground he was not a public officer; the motion was denied (May 18, 1992). Trial proceeded, the Sandiganbayan denied his demurrer to evidence, and after both sides presented evidence the Sandiganbayan (Second Division) convicted Azarcon on March 8, 1994 and sentenced him for malversation, ordering indemnification of P80,831.59. The Sandiganbayan also denied his motion for new trial or reconsideration (December 2, 1994). Azarcon filed this petition for review in the Supreme Court challenging jurisdiction and his characterization as a public officer.
Issues:
- Did the Sandiganbayan have jurisdiction over petitioner Azarcon?
- Did Azarcon’s signing of the BIR receipt and his designation as custodian/depositary convert him into a public officer subject to prosecution by the Sandiganbayan?
- Was proof of the government’s ownership (or right) to the distrained truck established at trial?
- Was the BIR’s procedure for disposition of distrained property followed and, if not, does that affect the criminal prosecution?
Ruling:
- (Subscriber-Only)
Ratio:
- (Subscriber-Only)
Doctrine:
- (Subscriber-Only)