Title
Philippine National Bank vs. Gancayco
Case
G.R. No. L-18343
Decision Date
Sep 30, 1965
PNB refused to disclose bank records of a public official under investigation for unexplained wealth, citing the Bank Secrecy Law. The Supreme Court ruled that the Anti-Graft Law allows disclosure in such cases, affirming an exception to bank deposit confidentiality.

Case Digest (G.R. No. L-18343)
Expanded Legal Reasoning Model

Facts:

  • Parties and Court Below
    • Plaintiffs and Appellants: Philippine National Bank (PNB) and its president, Eduardo Z. Romualdez.
    • Defendants and Appellees: Emilio A. Gancayco and Florentino Flor, special prosecutors of the Department of Justice.
  • Underlying Transaction and Demand
    • Investigated Person: Ernesto T. Jimenez, former administrator of the Agricultural Credit and Cooperative Administration, under investigation for unexplained wealth.
    • Prosecutorial Demand: On February 20, 1961, at a scheduled hearing, defendants required PNB to produce Jimenez’s deposit records.
  • Invoked Statutory Provisions
    • Republic Act No. 1405 (Bank Secrecy Law)
      • Section 2: Declares all bank deposits “absolutely confidential” except upon depositor’s written consent, impeachment, court order in bribery/dereliction cases, or when deposit is subject matter of litigation.
      • Section 5: Penalizes disclosure with imprisonment or fine.
    • Republic Act No. 3019 (Anti-Graft and Corrupt Practices Act)
      • Section 8: Declares that unexplained wealth—“manifestly out of proportion” bank deposits—shall be ground for dismissal and “shall be taken into consideration,” notwithstanding any law to the contrary.
  • Procedural History
    • PNB’s Response: Filed a declaratory relief action in the Manila Court of First Instance to enjoin enforcement of the production order.
    • Trial Court Judgment: Held that Section 8 of RA 3019 amended Section 2 of RA 1405 by adding an exception, thus compelling disclosure. Plaintiffs appealed.

Issues:

  • Does Section 8 of the Anti-Graft and Corrupt Practices Act (RA 3019) implicitly repeal or amend the confidentiality provision of Section 2 of RA 1405, thereby authorizing compulsory disclosure of bank deposit records in unexplained wealth investigations?
  • Does compelling disclosure of deposit records contravene the policy of bank secrecy enshrined in RA 1405?

Ruling:

  • (Subscriber-Only)

Ratio:

  • (Subscriber-Only)

Doctrine:

  • (Subscriber-Only)

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