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 J…

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:

“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:

“1. I.S. No. 69-15762 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 Revnue 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:

“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 x x x seized by the NBI be returned
x x x’.” (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.

Makasiar, (Chairman), Aquino, Concepcion, Jr., Guerrero, De Castro, and Escolin, JJ., concur.