Bache and Co. (Phil.), Inc. and Frederick E. Seggerman v Hon. Judge Vivencio M. ui!, Mi"ael P.

Vera in hi" ca#aci$% a" Commi""ioner o& In$ernal evenue, 'r$uro (ogronio, odol&o )e (eon, *avino Vela"+ue!, Mimir )ello"a, ,icanor 'lcordo, - John )oe February 27, 1971 Justice Villamor Ratio: The Judge who will issue the search warrant should personally conduct hearing and probing o witnesses in order to determine whether there is probable cause and the same cannot be !ested " substituted as it re#uires care ul scrutiny by a $udge% Facts: &ction to nulli y search warrant 'o% 2()(7* issued by Judge Rui+% ,-R .ommissioner )isael /% Vera wrote to Judge Rui+ or issuance o search warrant against ,ache and .o% or alleged !iolation o 'ational -nternal Re!enue .ode 0ection 12 3a4 in relation to 0ections 56 3withholding o income ta7es at source4, 72 and 76 3the iling o income ta7 returns4, 2*8 3unlaw ul pursuit o business or occupation4 and 2*9 3 ailure to ma9e return o receipts, sales, business or gross !alue o output actually remo!ed or to pay the ta7 due thereon4% :n the day o the hearing, Vera together with ;ogronio went to the .ourt o First -nstance o )a9ati carrying <e Vera=s letter re#uest, application or search warrant, a ida!it o ;ogronio, deposition in printed orm and ully illed out search warrant% Judge Rui+ was at that time hearing a case in his sala so he authori+ed <eputy .ler9 o .ourt to ta9e the deposition% & ter his case, he re!iewed the notes o stenographer and warned the parties be ore him that any alsity will ma9e them liable or per$ury and he signed the search warrant% 28 February 197* 30aturday4% ,-R agents ser!ed the warrant at their corporate o ice on &yala, )a9ati during which ,ache > .o%=s lawyers protested because no ormal complaint or transcript o testimony was attached but the agents persisted and they were able to sei+e 2 bo7es o documents% ,ache and .o% iled a case be ore .F- )a9atito #uash the search warrant and inadmissibility o the sei+ed documents but it was dismissed ,-R assessed them with /2,591,729%97 They then proceeded to .ourt o &ppeals -ssue:

1% ?:' the search warrant obtained was !alid 2% ?:' the search warrant was obtained through proper procedure Ruling: 1% 'o% The search warrant is in!alid because it parta9es o the nature o general warrant since it did not particularly describe the things to be sei+ed% & search warrant su iciently describes the thing to be sei+ed when: a% ?hen description is as speci ic as the circumstances will ordinarily allow b% ?hen the things describes are limited to those which bear direct relation to the o ense or which the warrant was issued -t was also emphasi+ed that there must be other e!idence to pro!e the alleged crime and the materials sei+ed through the warrant should $ust support the said e!idence -n addition, the search warrant was also issued or more than one o ense 3contrary to Rule 122 0ection 64% 2% 'o, what the .onstitution and the Rules o .ourt necessitated was personal e7amination o a $udge or the issuance o warrant and no less because it re#uires $udicial scrutiny" deliberation in order to determine whether there is probable cause 3Rules o .ourt 122 0ection 6 and 1 and .onstitution &rticle --0ec%1 par%64% @ence, witnesses and complainant should be heard under oath or a irmation by the $udge personally% ,esides, there is no rule or any substitution or such wor9% -n this case, no personal e7amination was done, he did not e!en as9 any #uestion which can assist in determining i there is probable cause% <ispositi!e: /etition is granted% 0earch warrant issued by Judge Rui+ was declared null and !oid and Vera et% &l% are permanently en$oined rom en orcing the said search warrant, documents were ordered to be returned rom ,ache and .o% A /ermanently en$oined to en orce assessment% Justice ,arredo 3.oncurring4 &grees with e!erything e7cept or the act that there are multiple causes o action" o enses !iolated enumerated% @e belie!es that since all the o enses are related it should be seen as one o ense only% ,arredo mentioned about shotgun means o getting " suing the pettioner