Larin v. Exec Sec. Digested
Larin v. Exec Sec. Digested
Larin v. Exec Sec. Digested
SUPREME COURT
Manila
EN BANC
AQUILINO T. LARIN, petitioner,
vs.
THE EXECUTIVE SECRETARY, SECRETARY OF FINANCE,
COMMISSIONER OF THE BUREAU OF INTERNAL REVENUE AND
THE COMMITTEE CREATED TO INVESTIGATE THE ADMINISTRATIVE
COMPLAINT AGAINST AQUILINO T. LARIN, COMPOSED OF
FRUMENCIO A. LAGUSTAN, JOSE B. ALEJANDRINO AND JAIME M.
MAZA, respondents.
Facts:
Petitioner Aquilino Larin is the Assistant Commissioner of the Bureau of Internal
Revenue, and he also appears to be a co- accused in two criminal cases for violating
Section 268(4) of the National Internal Revenue Code and Section 3 of R.A. 3019.
Subsequently petitioner was convicted and this was reported to the President, the then
Senior Deputy Executive Secretary by the authority of the president issued Memo order
164 creating an executive committee to investigate the administrative charges. The
committee required that petitioner filed a position paper with regard to the charges
against him, the petitioner complied, and however his statement was that he cannot
comment on the merits of the case for fear of being cited in contempt by the court.
Petitioner also alleged that the committee doesn’t have any jurisdiction over his person,
that the case cannot be validly filed without violating res judicata, his rights against
double jeopardy and lastly to proceed with the investigation would be redundant and
oppressive against him. While all this is pending, the president issued an order for the
streamlining of BIR, in which case the office of the petitioner was abolished by the
order. His office being abolished, the petitioner was not reinstated as an assistant
commissioner of BIR, instead another Administrative order was issued in which it stated
that he is being dismissed for being guilty of grave misconduct in connection to the
criminal cases filed against him.
Issue:
Whether or not the dismissal of the petitioner was valid or not?
Ruling:
No, as a career service officer, petitioner enjoys the right to security of
tenure. No less than the 1987 Constitution guarantees the right of security of tenure of
the employees of the civil service. Specifically, Section 36 of P.D. No. 807, as amended,
otherwise known as Civil Service Decree of the Philippines, is emphatic that career
service officers and employees who enjoy security of tenure may be removed only for
any of the causes enumerated in said law. In other words, the fact that petitioner is a
presidential appointee does not give the appointing authority the license to remove him
at will or at his pleasure for it is an admitted fact that he is likewise a career service
officer who under the law is the recipient of tenurial protection, thus, may only be
removed for a cause and in accordance with procedural due process.
We are not unaware of the rule that since administrative cases are independent
from criminal actions for the same act or omission, the dismissal or acquittal of the
criminal charge does not foreclose the institution of administrative action nor carry with it
the relief from administrative liability. However, the circumstantial setting of the instant
case sets it miles apart from the foregoing rule and placed it well within the exception.
Corollarily, where the very basis of the administrative case against petitioner is his
conviction in the criminal action which was later on set aside by this Court upon a
categorical and clear finding that the acts for which he was administratively held liable
are not unlawful and irregular, the acquittal of the petitioner in the criminal case
necessarily entails the dismissal of the administrative action against him, because in
such a case, there is no more basis nor justifiable reason to maintain the administrative
suit.