Republic of the Philippines
SUPREME COURT
Manila
SECOND DIVISION
G.R. No. L-34541 April 5, 1984
THE PEOPLE OF THE PHILIPPINES,
plaintiff-appellee,
vs.
HON. HILARION U. JARENCIO, as Presiding Judge of the Court of First Instance of Manila, Branch XXIII, Manila, and MANILA JOCKEY CLUB, INC., respondents.
R E S O L U T I O N
ABAD SANTOS, J.:ñé+.£ªwph!1
On April 25, 1969, respondent Judge Hilarion Jarencio issued a search warrant authorizing the agents of the National Bureau of Investigation (NBI) to seize certain papers from the premises of the Manila Jockey Club, Inc., the private respondent. Pursuant thereto thirteen (13) books of accounts were seized by the NBI.
The NBI filed a complaint with the City Fiscal of Manila against Manila Jockey Club, Inc. et al. (I.S. No. 69-15762) for violation of Sec. 74 of the National Internal Revenue Code. The complaint was dismissed by the City Fiscal on August 31, 1971, but the dismissal was appealed by the NBI to the Secretary of Justice. Pending the appeal, the respondent judge, upon motion of Manila Jockey Club, Inc., ordered the return of the seized books of accounts.
The instant petition seeks to annul the order of the respondent judge to return the books of accounts to the Manila Jockey Club, Inc. even before the Secretary of Justice had resolved the appeal. This Court issued a temporary order on January 20, 1972 to restrain the return of the books of accounts.
On January 9, 1984, We issued a resolution which reads in part: têñ.£îhqwâ£
Considering that decision of the Secretary of Justice on the appeal of the NBI is relevant to the resolution of the instant petition, the parties are required to FILE appropriate MANIFESTATIONS/MOTIONS in the premises. (Rollo, p. 142.)
On February 1, 1984, Manila Jockey Club, Inc. manifested that: têñ.£îhqwâ£
1. I.S. No. 69-16762 filed with the City Fiscal of Manila against the private respondent, et al., for alleged violation of Section 74 of the National Internal Revenue Code was dismissed and finally terminated a long time ago. Private Respondent was assessed by the Commissioner of Internal Revenue for its liability during the period involved in said case and said assessment was forthwith paid by the Private Respondent. As far as Private Respondent is concerned, since then no action has been taken either by the National Bureau of Investigation or the Secretary of Justice on the matter.
2. As far as Private Respondent is concerned, no case is now pending against the Private Respondent either with the City Fiscal of Manila, or the NBI, or the Secretary of Justice, or with any other body for that matter, to warrant the further withholding from the Private Respondent of the books of accounts seized by the NBI and ordered by the Respondent Judge to be returned to the Private Respondent.
WHEREFORE, it is respectfully prayed that the thirteen (13) books of accounts of Private Respondent seized by the NBI be returned to the Private Respondent. (Rollo, pp. 147-148.)
On March 21, 1984, the Solicitor General manifested, inter alia, that: têñ.£îhqwâ£
4. Considering that the dismissal by the City Fiscal of Manila of the complaint filed by the NBI against the Manila Jockey Club, Inc. for violation of the National Internal Revenue Code has been upheld by the Minister of Justice, petitioner interposes no objection to the dismissal of the instant petition and the prayer of private respondent contained in its Manifestation dated February 1, 1984 that its "thirteen (13) books of accounts ... seized by the NBI be returned ..." (Rollo, p. 152.)
WHEREFORE, the instant petition is hereby dismissed and, as prayed for, the NBI is ordered to return to the private respondent the thirteen (13) books of accounts seized from it. No costs.
SO ORDERED.1äwphï1.ñët
Makasiar, (Chairman), Aquino, Concepcion, Jr., Guerrero, De Castro, and Escolin, JJ., concur.
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