478 Phil. 312
AZCUNA, J.:
I.S. No. 93-508 | DOJ Task Force | Taxable Year 1992 |
| | |
I.S. No. 93-584 | DOJ Task Force | Taxable Year 1991 |
| | |
I.S. No. 93-17942 | Quezon City Prosecutor’s Office | Taxable Year 1990 |
On a subsequent motion for reconsideration, however, this Court En Banc issued a Resolution[10] dated February 6, 1997, thus:x x x
The trial court and the Court of Appeals maintained that at that stage of the preliminary investigation, where the complaint and the accompanying affidavits and supporting documents did not show any violation of the Tax Code providing penal sanctions, the prosecutors should have dismissed the complaint outright because of total lack of evidence, instead of requiring private respondents to submit their counter affidavits under Section 3(b) of Rule 112.
We believe that the trial court in issuing its questioned orders, which are interlocutory in nature, committed no grave abuse of discretion amounting to lack of jurisdiction. There are factual and legal bases for the assailed orders. On the other hand, the burden is upon the petitioners to demonstrate that the questioned orders constitute a whimsical and capricious exercise of judgment, which they have not. For certiorari will not be issued to cure errors in proceedings or correct erroneous conclusions of law or fact. As long as a court acts within its jurisdiction, any alleged errors committed in the exercise of its jurisdiction will amount to nothing more than errors of judgment which are reviewable by timely appeal and not by a special civil action of certiorari. Consequently, the Regional Trial Court acted correctly and judiciously, and as demanded by the facts and the law, in issuing the orders granting the writs of preliminary injunction, in denying petitioners’ motion to dismiss and in admitting the supplemental petitions. What petitioners should have done was to file an answer to the petition filed in the trial court, proceed to the hearing and appeal the decision of the court if adverse to them.
WHEREFORE, the instant petition is hereby DISMISSED.
SO ORDERED.
The Court further Resolved to DENY the motion for reconsideration of the decision dated 4 June 1996, the basic issues raised therein having already been passed upon in said decision and there being no substantial arguments to support said motion.
However, in order to avoid undue delay in the disposition of Civil Case No. Q-94-18790 and the preliminary investigation of the complaints against private respondents, the Court Resolved to:
- REMAND Civil Case No. Q-94-18790 to the Regional Trial Court, Branch 88, Quezon City;
- SET ASIDE the orders of the panel of prosecutors declaring private respondents’ “Motion to Dismiss, Alternatively, Motion to Suspend” as private respondents’ counter-affidavits, and denying their motions to require petitioner Commissioner of Internal Revenue to submit documents and to inhibit the members of the panel of prosecutors;
- DIRECT the Secretary of Justice to designate as early as possible, a new panel of prosecutors to investigate the complaints against private respondents;
- ORDER the new panel of prosecutors designated by the Secretary of Justice to grant private respondents’ motion for the submission by petitioner Commissioner of Internal Revenue to private respondents, thru their counsel of record, of the documents supporting the complaints, and to give private respondents reasonable time to examine the documents and to submit their counter-affidavits;
- ORDER the preliminary investigation to proceed with all reasonable dispatch; and
- DIRECT respondent Judge Tirso Velasco to dismiss Civil Case No. Q-94-18790 on the ground that it has become moot in light of the foregoing dispositions.[11] (Emphasis ours)
On December 3, 1998, respondents filed an Urgent Opposition to Issuance of Warrants of Arrest.[19] They insist that: (1) Neither law nor evidence justified the filing of the Informations;[20] (2) there was before the New DOJ Panel thousands of documents submitted by the Commissioner of Internal Revenue which negated unequivocally the factual basis of the BIR complaint;[21] (3) there was no evidence of probable cause before the court;[22] (4) the New DOJ Panel should, have acted first on their Motion to Dismiss dated October 14, 1993 and supplemented on July 28, 1998, before proceeding with the preliminary investigation.[23]INFORMATION
The undersigned State Prosecutors of the department of Justice, hereby accuse:for violation of Section 127[b] (now Section 130[b]), in relation to Section 253 (now Section 254) and Section 252[b] (now Section 253[b]) and Section 255 (now Section 256), of the National Internal Revenue Code (NIRC), as amended, committed as follows:
- LUCIO TAN, Chairman; ANTONIO P. ABAYA, President and General Manager; HARRY C. TAN, CARMEN KHAO TAN and FLORENCIO C. SANTOS, Directors; CHUNG POE KEE, Director/Executive Vice-President; ROXAS CHUA, Vice-President/Finance; MARIANO TANENGLIAN, Director/Treasurer; JUANITA TAN LEE, Corporate Secretary; and DAVID R. CORTEZ, External Auditor, all being corporate officers of FORTUNE TOBACCO CORPORATION (“FTC”);
- WILLIAM YU, Director/President; LETICIA LIM, Treasurer; GLORIA LOPEZ, Corporate Secretary; ROBERT TANTAMCO, JOSE TIU and FELIPE LOY, Directors, all being corporate officers of TOWNSMAN COMMERCIAL, INC., a dummy corporation of FTC;
- ROLANDO CHUA, President; HONORINA TAN, Treasurer; MILLIE TANTAMCO, Corporate Secretary; HENRY WEECHEE, JESUS LIM, TEODORO TAN, ANTONIO APOSTOL, and DOMINGO TENG, Directors, all being corporate officers of LANDMARK SALES and MARKETING, INC., a dummy corporation of FTC;
- CANDELARIA LI, Director/President; TEODORO TAN, Treasurer; ERLINDA CRUZ, Corporate Secretary; CARLOS TUMPALAN, LARRY JOHN SY, ERNESTO ONG and WOLFREDO MACROHON, Directors, all being corporate officers of CRIMSON CROKER DISTRIBUTORS, INC., a dummy corporation of FTC;
- NEMESIO TAN, President/Director; QUINTIN CALLEJA, Treasurer; YOLANDA MANALILI, Corporate Secretary; CARLOS CHAN, ROMEO TAN, JOHN UY, and VICENTE CO, Directors; all being corporate officers of DAGUPAN COMBINED COMMODITIES, INC., a dummy corporation of FTC;
- ANTONIO TIU, Director/President; FELIPE LOY, Treasurer; ROSARIO LESTOR, Corporate Secretary; WILFREDO ONG, ROLANDO CHUA, BONIFACIO CHUA, and GO CHING CHUAN, Directors; all being corporate officers of MT. MATUTUM MARKETING CORPORATION, a dummy corporation of FTC;
- HENRY CHAO, Director/President; LOPE LIM GUAN, Director/Treasurer; EMILIO TAN, Director/Corporate Secretary; FELIPE TAN SHE CHUAN and ANDRES CO, Directors, all corporate officers of FIRST UNION TRADING CORPORATION, a dummy corporation of FTC;
- FELIPE KEE, Director/President; HENRY GO CO, Treasurer; NARCISO GO; Secretary; ADOLFO LIM, MAXIMO TAN, CO SHU, and DANIEL YAO, Directors; all being corporate officers of CARLSBERG and SONS, INC., a dummy corporation of FTC;
- GABRIEL QUINTELA, President; NELSON TE; Director/Treasurer; EMILIO GO, Director/Corporate Secretary; EDWIN LEE, CESAR LEDESMA, JR., and JAO CHENG SENG, Directors; all being corporate officers of OMAR ALI DISTRIBUTORS, INC., a dummy corporation of FTC;
- FRANCISCO J, ORIEL, JR., BENJAMIN T. HONG, PHILIP P. JAO, JOSE P. YU and EDISON M. QUE, all corporate directors of ORIEL and CO., INC., a dummy corporation of FTC.
“That during the taxable year 1991, in Marikina City, Metro Manila, Philippines, and within the jurisdiction of this Honorable Court, the above-named accused, as the respective officers of Fortune Tobacco Corporation (FTC) and its nine (9) dummy corporations, conspiring with, and mutually helping each other, with willful intent to evade and defeat payment of the tax due the government, did then and there, unlawfully, feloniously, file with the Bureau of Internal Revenue (BIR) a false and fraudulent ad valorem tax returns for the taxable year 1991, by then and there purposely and maliciously creating, organizing and incorporating the said dummy corporations and employing individual “ghost” buyers to effect/perpetrate fictitious and simulated sales of FTC’s cigarette products at a price higher than that of the wholesale price registered with the BIR, thereby facilitating the commission of tax evasion by willfully suppressing the true and accurate sales of FTC and as a consequence of which the FTC, through the above-named accused, fraudulently declared and filed with the BIR for ad valorem tax purposes gross sales of P10,879,999,950.00 and paid only the ad valorem tax in the amount of P4,457,692,647.05 instead of the true aggregate ad valorem tax of P7,154,036,171.00 if the true and accurate gross sales subject to ad valorem tax is declared, thereby defrauding and causing damage and prejudice to the government in undeclared ad valorem taxes in the amount of P6,370,111,575.34 inclusive of increments.”CONTRARY TO LAW.
Manila for Marikina City, Philippines, November 19, 1998.INFORMATION
The undersigned State Prosecutors of the department of Justice, hereby accuse:for violation of Section 127[b] (now Section 130[b]), in relation to Section 253 (now Section 254) and Section 252[b] (now Section 253[b]) and Section 255 (now Section 256), of the National Internal Revenue Code (NIRC), as amended, committed as follows:
- LUCIO TAN, Chairman; ANTONIO P. ABAYA, President and General Manager; HARRY C. TAN, CARMEN KHAO TAN and FLORENCIO C. SANTOS, Directors; CHUNG POE KEE, Director/Executive Vice-President; ROXAS CHUA, Vice-President/Finance; MARIANO TANENGLIAN, Director/Treasurer; JUANITA TAN LEE, Corporate Secretary; and DAVID R. CORTEZ, External Auditor, all being corporate officers of FORTUNE TOBACCO CORPORATION (“FTC”);
- WILLIAM YU, Director/President; LETICIA LIM, Treasurer; GLORIA LOPEZ, Corporate Secretary; ROBERT TANTAMCO, JOSE TIU and FELIPE LOY, Directors, all being corporate officers of TOWNSMAN COMMERCIAL, INC., a dummy corporation of FTC;
- ROLANDO CHUA, President; HONORINA TAN, Treasurer; MILLIE TANTAMCO, Corporate Secretary; HENRY WEECHEE, JESUS LIM, TEODORO TAN, ANTONIO APOSTOL, and DOMINGO TENG, Directors, all being corporate officers of LANDMARK SALES and MARKETING, INC., a dummy corporation of FTC;
- CANDELARIA LI, Director/President; TEODORO TAN, Treasurer; ERLINDA CRUZ, Corporate Secretary; CARLOS TUMPALAN, LARRY JOHN SY, ERNESTO ONG and WOLFREDO MACROHON, Directors, all being corporate officers of CRIMSON CROKER DISTRIBUTORS, INC., a dummy corporation of FTC;
- NEMESIO TAN, President/Director; QUINTIN CALLEJA, Treasurer; YOLANDA MANALILI, Corporate Secretary; CARLOS CHAN, ROMEO TAN, JOHN UY, and VICENTE CO, Directors; all being corporate officers of DAGUPAN COMBINED COMMODITIES, INC., a dummy corporation of FTC;
- ANTONIO TIU, Director/President; FELIPE LOY, Treasurer; ROSARIO LESTOR, Corporate Secretary; WILFREDO ONG, ROLANDO CHUA, BONIFACIO CHUA, and GO CHING CHUAN, Directors; all being corporate officers of MT. MATUTUM MARKETING CORPORATION, a dummy corporation of FTC;
- HENRY CHAO, Director/President; LOPE LIM GUAN, Director/Treasurer; EMILIO TAN, Director/Corporate Secretary; FELIPE TAN SHE CHUAN and ANDRES CO, Directors, all corporate officers of FIRST UNION TRADING CORPORATION, a dummy corporation of FTC;
- FELIPE KEE, Director/President; HENRY GO CO, Treasurer; NARCISO GO; Secretary; ADOLFO LIM, MAXIMO TAN, CO SHU, and DANIEL YAO, Directors; all being corporate officers of CARLSBERG and SONS, INC., a dummy corporation of FTC;
- GABRIEL QUINTELA, President; NELSON TE; Director/Treasurer; EMILIO GO, Director/Corporate Secretary; EDWIN LEE, CESAR LEDESMA, JR., and JAO CHENG SENG, Directors; all being corporate officers of OMAR ALI DISTRIBUTORS, INC., a dummy corporation of FTC;
- FRANCISCO J, ORIEL, JR., BENJAMIN T. HONG, PHILIP P. JAO, JOSE P. YU and EDISON M. QUE, all corporate directors of ORIEL and CO., INC., a dummy corporation of FTC.
“That during the taxable year 1990, in Marikina City, Metro Manila, Philippines, and within the jurisdiction of this Honorable Court, the above-named accused, as the respective officers of Fortune Tobacco Corporation (FTC) and its nine (9) dummy corporations, conspiring with, and mutually helping each other, with willful intent to evade and defeat payment of the tax due the government, did then and there, unlawfully, feloniously, file with the Bureau of Internal Revenue (BIR) a false and fraudulent ad valorem tax returns for the taxable year 1990, by then and there purposely and maliciously creating, organizing and incorporating the said dummy corporations and employing individual “ghost” buyers to effect/perpetrate fictitious and simulated sales of FTC’s cigarette products at a price higher than that of the wholesale price registered with the BIR, thereby facilitating the commission of tax evasion by willfully suppressing the true and accurate sales of FTC and as a consequence of which the FTC, through the above-named accused, fraudulently declared and filed with the BIR for ad valorem tax purposes gross sales of P10,581,522,160.00 and paid only the ad valorem tax in the amount of P3,806,272,068.75 instead of the true aggregate ad valorem tax of P6,574,331,124.35 if the true and accurate gross sales subject to ad valorem tax is declared, thereby defrauding and causing damage and prejudice to the government in undeclared ad valorem taxes in the amount of P7,508,360,188.31 inclusive of increments.”CONTRARY TO LAW.
Manila for Marikina City, Philippines, November 19, 1998.INFORMATION
The undersigned State Prosecutors of the department of Justice, hereby accuse:for violation of Section 127[b] (now Section 130[b]), in relation to Section 253 (now Section 254) and Section 252[b] (now Section 253[b]) and Section 255 (now Section 256), of the National Internal Revenue Code (NIRC), as amended, committed as follows:
- LUCIO TAN, Chairman; ANTONIO P. ABAYA, President and General Manager; HARRY C. TAN, CARMEN KHAO TAN and FLORENCIO C. SANTOS, Directors; CHUNG POE KEE, Director/Executive Vice-President; ROXAS CHUA, Vice-President/Finance; MARIANO TANENGLIAN, Director/Treasurer; JUANITA TAN LEE, Corporate Secretary; and DAVID R. CORTEZ, External Auditor, all being corporate officers of FORTUNE TOBACCO CORPORATION (“FTC”);
- WILLIAM YU, Director/President; LETICIA LIM, Treasurer; GLORIA LOPEZ, Corporate Secretary; ROBERT TANTAMCO, JOSE TIU and FELIPE LOY, Directors, all being corporate officers of TOWNSMAN COMMERCIAL, INC., a dummy corporation of FTC;
- ROLANDO CHUA, President; HONORINA TAN, Treasurer; MILLIE TANTAMCO, Corporate Secretary; HENRY WEECHEE, JESUS LIM, TEODORO TAN, ANTONIO APOSTOL, and DOMINGO TENG, Directors, all being corporate officers of LANDMARK SALES and MARKETING, INC., a dummy corporation of FTC;
- CANDELARIA LI, Director/President; TEODORO TAN, Treasurer; ERLINDA CRUZ, Corporate Secretary; CARLOS TUMPALAN, LARRY JOHN SY, ERNESTO ONG and WOLFREDO MACROHON, Directors, all being corporate officers of CRIMSON CROKER DISTRIBUTORS, INC., a dummy corporation of FTC;
- NEMESIO TAN, President/Director; QUINTIN CALLEJA, Treasurer; YOLANDA MANALILI, Corporate Secretary; CARLOS CHAN, ROMEO TAN, JOHN UY, and VICENTE CO, Directors; all being corporate officers of DAGUPAN COMBINED COMMODITIES, INC., a dummy corporation of FTC;
- ANTONIO TIU, Director/President; FELIPE LOY, Treasurer; ROSARIO LESTOR, Corporate Secretary; WILFREDO ONG, ROLANDO CHUA, BONIFACIO CHUA, and GO CHING CHUAN, Directors; all being corporate officers of MT. MATUTUM MARKETING CORPORATION, a dummy corporation of FTC;
- HENRY CHAO, Director/President; LOPE LIM GUAN, Director/Treasurer; EMILIO TAN, Director/Corporate Secretary; FELIPE TAN SHE CHUAN and ANDRES CO, Directors, all corporate officers of FIRST UNION TRADING CORPORATION, a dummy corporation of FTC;
- FELIPE KEE, Director/President; HENRY GO CO, Treasurer; NARCISO GO; Secretary; ADOLFO LIM, MAXIMO TAN, CO SHU, and DANIEL YAO, Directors; all being corporate officers of CARLSBERG and SONS, INC., a dummy corporation of FTC;
- GABRIEL QUINTELA, President; NELSON TE; Director/Treasurer; EMILIO GO, Director/Corporate Secretary; EDWIN LEE, CESAR LEDESMA, JR., and JAO CHENG SENG, Directors; all being corporate officers of OMAR ALI DISTRIBUTORS, INC., a dummy corporation of FTC;
- FRANCISCO J, ORIEL, JR., BENJAMIN T. HONG, PHILIP P. JAO, JOSE P. YU and EDISON M. QUE, all corporate directors of ORIEL and CO., INC., a dummy corporation of FTC.
“That during the taxable year 1992, in Marikina City, Metro Manila, Philippines, and within the jurisdiction of this Honorable Court, the above-named accused, as the respective officers of Fortune Tobacco Corporation (FTC) and its nine (9) dummy corporations, conspiring with, and mutually helping each other, with willful intent to evade and defeat payment of the tax due the government, did then and there, unlawfully, feloniously, file with the Bureau of Internal Revenue (BIR) a false and fraudulent ad valorem tax returns for the taxable year 1992, by then and there purposely and maliciously creating, organizing and incorporating the said dummy corporations and employing individual “ghost” buyers to effect/perpetrate fictitious and simulated sales of FTC’s cigarette products at a price higher than that of the wholesale price registered with the BIR, thereby facilitating the commission of tax evasion by willfully suppressing the true and accurate sales of FTC and as a consequence of which the FTC, through the above-named accused, fraudulently declared and filed with the BIR for ad valorem tax purposes gross sales of P11,736,658,580.00 and paid only the ad valorem tax in the amount of P4,805,254,523.00 instead of the true aggregate ad valorem tax of P7,725,832,581.75 if the true and accurate gross sales subject to ad valorem tax is declared, thereby defrauding and causing damage and prejudice to the government in undeclared ad valorem taxes in the amount of P5,792,479,816.24 inclusive of increments.”CONTRARY TO LAW.
Manila for Marikina City, Philippines, November 19, 1998.
The legal officers of the Bureau of Internal Revenue, particularly the Chief, Litigation & Prosecution Division and the Assistant Chief for Prosecution, conducted a reevaluation of the criminal action subject of the cases under consideration on the basis of a recommendation contained in the memorandum report dated November 11, 1998 of a panel of hearing officers of the Appellate Division duly approved by the Commissioner of Internal Revenue in connection with the administrative hearing of the protested assessment issued by the Bureau of Internal Revenue against Fortune Tobacco Corporation for taxable year 1992, certified true copy of the memorandum report is attached as Annex “A” and is an integral part of this manifestation and motion.On January 15, 1999, MeTC Presiding Judge Alex E. Ruiz ordered the filing of parties’ memoranda.
The aforesaid recommendation states:
“1. x x x x x x x x x
“2. That the Litigation and Prosecution Division, Legal Service, this Bureau, be directed to conduct a thorough study whether there is still wisdom of proceeding with the criminal complaint.”
As a result, the aforementioned officials of the Bureau have recommended the deinstitutionalization or withdrawal of the criminal complaint filed by then Commissioner Liwayway Vinzons-Chato, a certified true copy of the memorandum recommendation is attached hereto as Annex “B” and is an integral part of this Manifestation and Motion.
This memorandum recommendation has been approved by the Commissioner of Internal Revenue.
The Court agrees with the Bureau of Internal Revenue that in view of the aforecited Section of the Tax Reform Act of 1997, a substantive law and the fact that it is evident that the Commissioner of Internal Revenue has not approved the filing of the instant cases, this Court, thus, has no other recourse but to obey the law and dismiss the cases at bar.On April 7, 1999, one day before the lapse of the 15-day period to file a Motion for Reconsideration, the New DOJ Panel filed its Motion for Reconsideration.x x x
According to the Memorandum dated February 11, 1999 filed by the Bureau of Internal Revenue in connection with its Manifestation and Motion, the Bureau of Internal Revenue in fact conducted several hearings on the tax liability of the accused relative to the protest filed by Fortune Tobacco Corporation regarding its tax liabilities connected with the filing of the instant cases against Lucio C. Tan et al., and that thereafter the Bureau of Internal Revenue found no fraud committed by the Fortune Tobacco Corporation and, that, therefore, there is no legal justification to further pursue the three tax evasion cases against Lucio C. Tan, et al.
This finding of non-fraud was approved by the Commissioner of Internal Revenue.
Again, in view of the Bureau of Internal Revenue’s finding that Fortune Tobacco Corporation has not committed any tax violation relative to these cases now before this Court by the panel of state prosecutors, this Court, xxx has, therefore, no other recourse but to dismiss these cases also for lack of probable cause as found by the Bureau of Internal Revenue itself.[28]
After examining the petition, the Court finds that the petition was filed eleven (11) days late, in violation of Section 4, Rule 65 of the 1997 Rules of Criminal Procedure, as amended by the resolution of the Supreme Court En Banc dated July 21, 1998, Bar Matter No. 803, which provides as follows:On August 27, 1999, the New Panel filed a Motion for Reconsideration. On September 2, 1999, a Supplement to the Motion for Reconsideration was also filed.x x x
The Panel of Prosecutors of the Department of Justice (DOJ Panel) admittedly received a copy of the assailed Order dated March 22, 1999 on March 24, 1999 and filed a “Motion for Reconsideration” on April 7, 1999. Thus, a period of fourteen (14) days had elapsed.
According to Section 4 of Rule 65, as amended, this period of fourteen (14) days should be deducted from the total period of sixty (60) days prescribed therein. Hence, the DOJ Panel had the remaining period of forty-six (46) days within which to file the petition for certiorari. The DOJ Panel received a copy of the Order dated May 17, 1999 which denied its “Motion for Reconsideration” on May 18, 1999. It had until July 3, 1999 within which to file the petition for certiorari, and not July 17, 1999, as it claims. Apparently, the DOJ Panel overlooked the aforequoted amendment to Section 4 of Rule 65, thus arriving at the wrong premise that it had the total period of sixty (60) days from notice of denial of the motion for reconsideration, and not the remaining period only, within which to file the petition for certiorari.
It was only on July 14, 1999, eleven days after the lapse of its last day within which to file the petition for certiorari that the DOJ Panel filed the present petition.
Clearly, therefore, the present petition was filed eleven (11) days late.
WHEREFORE, the instant petition for certiorari is hereby DENIED DUE COURSE and is thus DISMISSED.
SO ORDERED.
- THE COURT A QUO SERIOUSLY ERRED WHEN IT AFFIRMED THE MeTC’S DISMISSAL OF THE CRIMINAL CASES AGAINST RESPONDENTS WITHOUT THEIR HAVING BEEN PLACED FIRST UNDER THE CUSTODY OF THE LAW.
- THE COURT A QUO GROSSLY ERRED WHEN IT SANCTIONED THE MeTC’S ACT OF GIVING THE BIR, A MERE WITNESS TO THE CASE, THE PREROGATIVE TO CONTROL AND CAUSE THE DISMISSAL OF THE CASES, THE CRIMINAL ASPECTS OF WHICH THE BIR HAD ITSELF [E]NDORSED TO THE DOJ FOR PROSECUTION.
- THE COURT A QUO SERIOUSLY ERRED IN MAKING THE TAX REFORM ACT OF 1997 RETROACTIVELY APPLY TO CASES PREVIOUSLY ENDORSED TO THE DOJ BY THE BIR LONG BEFORE THE EFFECTIVITY OF SAID LAW.
- THE COURT A QUO GROSSLY ERRED IN SANCTIONING THE MeTC’S ACT OF DELEGATING THE TASK OF DETERMINING PROBABLE CAUSE TO THE BIR, WHICH WAS BUT A WITNESS.
- THE COURT A QUO ERRED WHEN IT IGNORED THE SERIOUS INFIRMITIES COMMITTED IN THE PROCEEDINGS BELOW WHICH SHOULD HAVE WARRANTED A MEASURE OF LIBERALITY TO PAVE THE WAY FOR A THOROUGH DETERMINATION OF THE MERITS OF THE CASES AGAINST THE RESPONDENTS.[30]
xxx when public welfare and the advancement of public policy dictate; or when the broader interests of justice so require, or when the writs issued are null…or when the questioned order amounts to an oppressive exercise of judicial authority.There can be no question as to the public interest involved in this case.
The eleven (11)-day delay in the filing of the petition for certiorari before the Regional Trial Court was brought about y the DOJ New Panel’s failure to consider the period it had utilized in filing its Motion for Reconsideration. It should be recalled that when the 1997 Rules of Civil Procedure first took effect, the period for filing a petition for certiorari was originally set at sixty (60) days from the time the questioned order or the order denying the motion for reconsideration was received. Section 4, Rule 65 of the 1997 Rules of Civil Procedure was originally couched as follows:This Court has consistently held that rules of procedure should not be applied in a very technical sense, for they are adopted to help secure, not override, substantial justice.[34] Besides, if the issuances involved are a nullity, the same can be assailed at any time.Sec. 4 Where petition filed. - The petition may be filed not later than sixty (60) days from notice of the judgment, order or resolution sought to assailed in the Supreme Court or, if it relates to the acts or omissions of a lower court or of a corporation, board, officer or person, in the Regional Trial Court exercising jurisdiction over the territorial area as defined by the Supreme Court. It may also be filed in the Court of Appeals whether or not the same is in aid of its jurisdiction. If it involves the acts or omission of a quasi-judicial agency and unless otherwise provided by law or these Rules, the petition shall be filed in and cognizable by the Court of Appeals.Subsequently, the aforequoted provision was amended by Bar Matter No. 803 dated July 21, 1998. Under this amendment, the period used up in filing a motion for reconsideration shall be deducted from the sixty (60)-day period for filing a petition for certiorari.
Recently, however, Section 4, Rule 65 of the 1997 Rules of Civil Procedure was again revised, and the present policy on the matter, effective September 1, 2000, is that “[t]he petition shall be filed not later than sixty (60) days from notice of the judgment, order or resolution. In case a motion for reconsideration or new trial is timely filed, whether such motion is required or not, the sixty (60) day period shall be counted from notice of the denial of said motion.”(SC. A.M. 00-2-03)
Private respondents, nevertheless, contend that such amendment may only apply to cases filed after, or at least pending as of, September 1, 2000. Private respondents sorely missed the point. The recent amendment to Section 4, Rule 65 of the 1997 Rules of Civil Procedure clearly shows that the Honorable Court had realized that the original prescribed period is inadequate; accordingly, to give the aggrieved party sufficient time, a new 60-day period is given from the time the order denying a motion for reconsideration is received, within which to file a petition for certiorari. In the light of this recent amendment, therefore, there is more reason to relax the rigid application of the old rule and excuse the procedural lapse in the case below.
The rule therefore in this jurisdiction is that once a complaint or information is filed in Court any disposition of the case as its dismissal or the conviction or acquittal of the accused rests in the sound discretion of the Court. Although the fiscal retains the direction and control of the prosecution of criminal cases even while the case is already in Court he cannot impose his opinion on the trial court. The Court is the best and sole judge on what to do with the case before it. The determination of the case is within its exclusive jurisdiction and competence. A motion to dismiss the case filed by the fiscal should be addressed to the Court who has the option to grant or deny the same. It does not matter if this is done before or after the arraignment of the accused or that the motion was filed after a reinvestigation or upon instructions of the Secretary of Justice who reviewed the records of the investigation.In another case,[36] this Court affirmed the power conferred upon trial courts, reiterating:
This argument is untenable. The court could have denied the public prosecutor's motion for the withdrawal of the information against petitioner, and there would have been no question of its power to do so. If it could do that, so could it reconsider what it had ordered. Every court has the power and indeed the duty to review and amend or reverse its findings and conclusions when its attention is timely called to any error or defect therein.Jurisprudence mandates that the grant of a motion to dismiss must be based upon the judge’s own personal conviction that there was no case against the accused.[37] The trial judge must himself be convinced that there was indeed no sufficient evidence against the accused, and this conclusion can be arrived at only after an assessment of the evidence in the possession of the prosecution. What was imperatively required was the trial judge's own assessment of such evidence, it not being sufficient for the valid and proper exercise of judicial discretion merely to accept the prosecution's word for its supposed insufficiency.[38]
The Court agrees with the Bureau of Internal Revenue that in view of the aforecited Section of the Tax Reform Act of 1997, a substantive law, and the fact that it is evident that the Commissioner of Internal Revenue has not approved the filing of the instant cases, this Court, thus, has no other recourse but to obey the law and dismiss the cases at bar.A reading of the MeTC order thus shows that the same was basically anchored only on the Manifestation and Motion of the BIR, praying for the withdrawal of the complaints.
Moreover, pursuant to the ruling of the Supreme Court in the case of Commissioner of Internal Revenue et al. vs. The Honorable Court of Appeals, et al., G.R. No. 119322, promulgated June 4, 1996 (257 SCRA 200, 225) said Court held that:x x x
According to the Memorandum dated February 11, 1999 filed by the Bureau of Internal Revenue in connection with its Manifestation and Motion, the Bureau of Internal Revenue in fact conducted several hearings on the tax liability of the accused relative to the protest filed by Fortune Tobacco Corporation regarding its tax liabilities connected with the filing of the instant cases against Lucio C. Tan, et al., and that thereafter the Bureau of Internal Revenue found no fraud committed by the Fortune Tobacco Corporation and, that, therefore, there is no legal justification to further pursue the three tax evasion cases against Lucio C. Tan, et al.
This finding of non-fraud was approved by the Commissioner of Internal Revenue.
Again, in view of the Bureau of Internal Revenue’s finding that Fortune Tobacco Corporation has not committed any tax violation relative to these cases now before this Court by the panel of state prosecutors, this Court, pursuant to the above-mentioned ruling of the Supreme Court, that there must first be a finding of tax fraud by the Bureau of Internal Revenue before a criminal case may be filed against a taxpayer has, therefore, no other recourse but to dismiss these cases also for lack of probable cause as found by the Bureau of Internal Revenue itself.x x x
As the Court finds it, the government, that is to say, more accurately, the People, by statute has ordained the government prosecutors not to come to Court and file a criminal case involving violations of the National Internal Revenue Code without first getting the nod and approval of the Commissioner of Internal Revenue. No such Commissioner of Internal Revenue certification has been submitted to this Court against any of the accused in these cases. As to such a primordial statutory requirement, this Court believes that the statute rather than the Rules of Court, applies and governs.
Accordingly, these cases, namely, Criminal Cases Nos. 98-38181 to 98-38189, are hereby dismissed. No costs.
SO ORDERED.