Case Digest (G.R. No. L-32409) Core Legal Reasoning Model
Core Legal Reasoning Model
Facts:
In Bache & Co. (Phil.), Inc. and Frederick E. Seggerman v. Judge Vivencio M. Ruiz, et al. (147 Phil. 794, February 27, 1971), petitioners, a duly organized Philippine corporation and its President, sought certiorari, prohibition, and mandamus to nullify Search Warrant No. 2-M-70 issued February 25, 1970 by Judge Ruiz of the Court of First Instance of Rizal. The warrant application, filed by Revenue Examiner Rodolfo de Leon at the behest of Commissioner of Internal Revenue Misael P. Vera, alleged violations of Section 46(a) of the National Internal Revenue Code and related provisions (Secs. 53, 72, 73, 208, 209). De Leon and his witness Arturo Logronio arrived unannounced while the judge was in session and, by note, had their depositions taken by a deputy clerk and stenographer. Afterwards, the judge merely listened to a reading of the notes, administered the oath, warned against perjury, and signed the documents and warrant. On February 28, 1970 BIR agents executed the warrant a Case Digest (G.R. No. L-32409) Expanded Legal Reasoning Model
Expanded Legal Reasoning Model
Facts:
- Petition and relief sought
- Petitioners Bache & Co. (Phil.), Inc. and its President Frederick E. Seggerman filed an original action for certiorari, prohibition, and mandamus with prayer for a preliminary injunction.
- They prayed that Search Warrant No. 2-M-70 (issued February 25, 1970 by Judge Ruiz) be declared null and void, that respondents be enjoined from enforcing the warrant or related tax assessments, and that all seized documents and effects be returned.
- Issuance and execution of the search warrant
- February 24, 1970: Commissioner Vera requested Judge Ruiz to issue a search warrant for alleged violations of Section 46(a) and related provisions of the Tax Code. An application, affidavit, deposition form, and warrant form were attached.
- February 25, 1970: Revenue Examiner De Leon and witness Logronio brought the papers to the Court of First Instance. Judge Ruiz was engaged in another hearing and had his clerk take depositions. After reviewing stenographic notes, the judge administered oaths, signed the affidavit, application, and issued Search Warrant No. 2-M-70.
- February 28, 1970: BIR agents served the warrant at petitioners’ Makati offices; despite counsel’s protest that no formal complaint or transcript was attached, six boxes of documents were seized.
- Proceedings in the Court of First Instance
- March 3, 1970: Petitioners filed a motion to quash or dissolve the warrant, sought injunctions, damages, and attorney’s fees.
- March 18, 1970: Respondents (through the Solicitor General) filed an answer.
- July 29, 1970: The Court of First Instance dismissed the petition.
- Subsequent developments and Supreme Court filing
- April 16, 1970: Bureau of Internal Revenue assessed petitioner corporation for ₱2,594,729.97, partly based on the seized documents.
- February 27, 1971: Petitioners elevated the case to the Supreme Court via certiorari, prohibition, and mandamus.
Issues:
- Whether Judge Ruiz violated the Constitution and Rule 126 by failing to personally examine the complainant and his witness under oath.
- Whether the search warrant was improperly issued for more than one specific offense in violation of Rule 126, Section 3.
- Whether the warrant failed to particularly describe the items to be seized as required by the Constitution and Rule 126.
- Whether a corporation is entitled to protection against unreasonable searches and seizures.
- Whether certiorari was properly invoked despite the absence of a motion for reconsideration in the lower court.
Ruling:
- (Subscriber-Only)
Ratio:
- (Subscriber-Only)
Doctrine:
- (Subscriber-Only)