G.R. No. 262092 - Commissioner of Internal Revenue vs. Estate of Mr. Charles Marvin Romig

Petitioner: Atty. Romulo S. J. Tolentino, who brought the complaint.
Respondent: Deputy Sheriff Rolando A. Borja of Naga City, whose conduct is under scrutiny.

The complaint specifically centers on the respondent’s failure to implement the writs of execution issued in two separate civil cases (Civil Case No. P-703 and Civil Case No. S-329) by the Regional Trial Court of Naga City.

Writ of execution was issued on July 11, 1983.
The Sheriff’s Return was recorded as “Received” on October 18, 1983, indicating a delay beyond the prescribed period.

Writ of execution was issued on July 30, 1983.
The corresponding Sheriff’s Return was marked “Received” on October 19, 1983, instead of the expected return date of September 1, 1983.

The records clearly show that in both cases, the returns were filed well beyond the 60-day life-span of the writs of execution, as established by Section 11, Rule 39 of the Rules of Court.
An investigation, handled by Executive Judge Juan Llaguno, recommended the dismissal of the complaint on the ground that the respondent’s explanations were satisfactory, even though the documentary evidence indicated a delay.

Despite the investigation’s recommendation, the time-stamped records indicated that the respondent had failed in his duty.
Consequently, the respondent’s tardiness in filing the returns was seen as a clear case of dereliction of duty.

Does the failure to file the Sheriff’s Returns within the prescribed 60-day period under Section 11, Rule 39 of the Rules of Court constitute a dereliction of duty?
Can the respondent’s failure, evidenced by the delayed “Received” dates on the returns in both Civil Case No. P-703 and Civil Case No. S-329, be considered substantial grounds for imposing administrative sanctions?
Is the deviation from the prescribed return timeline sufficient to establish that the respondent’s conduct amounted to conduct unbecoming a public officer, notwithstanding the investigation’s favorable comments regarding his explanations?