Facts: Rodrigo Abas, claiming to be a former employee of Unifish stated in his affidavit that he has personal knowledge of the activities of petitioner in violation of the tax code. On the basis thereof, the BIR Special Investigation branch applied for search warrants.
Search warrants were issued in connection with the crime of attempt to evade or defeat the tax, both enumerated the items to be searched.
Petitioners filed motion to quash the subject search warrants which was denied with their subsequent motion for reconsideration. Hence, this petition for certiorari.
Issue: Whether or not the search warrants are valid.
Held: A search warrant must conform strictly with the strictly with the requirements of the constitution. The absence of such requirements will cause the downright nullification of the search warrants. The proceedings upon search warrants must be absolutely legal, “for there is not a description of process known to the law; the execution of which is more distressing to the citizen. Perhaps there is none which excites such intense feeling in consequence of its humiliating and degrading effect.” The warrants will always be construed strictly without, however, going the full length of requiring technical accuracy. No presumptions of regularity are to be invoked in aid of the process when an officer undertakes to justify under it.
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