Facts:
On March 31, 1954, the defendant-appellee was charged with havingviolated Section 5 (b) in connection with Section 8 of Republic Act No. 55.After his arrest, he was arraigned, duly assisted by his attorney, and entered the plea of not guilty. Thereafter he filed a motion to quash the information on the ground that the criminal action or liability charged therein had been extinguished by prescription, and the court, after proper hearing, sustained the motion.
Issue:
Whether or not petitioner’s cause of action has been barred by prescription
Ruling:
Yes, the accused herein was charged with an offense against a law administered by the Collector of Internal Revenue, for it clearly appears from the provisions of Republic Act No. 55, especially from Sec. 9 thereof, that the execution of all its provisions was entrusted to the Collector of Internal Revenue; and in accordance with Sec. 1 of Act 3585 which amended Act 3326, all offenses against any law or part of law administered by the Collector of Internal Revenue shall prescribe after five years.
Acts 3226 and 3585 were not repealed by Act otherwise known as the Revised Penal Code; their provisions remained intact and in full force. It follows that Article 90 of the Revised Penal Code providing for the prescription of crimes would not apply to prescription of violations of special laws or part of laws administered by the Bureau of Internal Revenue.
On March 31, 1954, the defendant-appellee was charged with havingviolated Section 5 (b) in connection with Section 8 of Republic Act No. 55.After his arrest, he was arraigned, duly assisted by his attorney, and entered the plea of not guilty. Thereafter he filed a motion to quash the information on the ground that the criminal action or liability charged therein had been extinguished by prescription, and the court, after proper hearing, sustained the motion.
Issue:
Whether or not petitioner’s cause of action has been barred by prescription
Ruling:
Yes, the accused herein was charged with an offense against a law administered by the Collector of Internal Revenue, for it clearly appears from the provisions of Republic Act No. 55, especially from Sec. 9 thereof, that the execution of all its provisions was entrusted to the Collector of Internal Revenue; and in accordance with Sec. 1 of Act 3585 which amended Act 3326, all offenses against any law or part of law administered by the Collector of Internal Revenue shall prescribe after five years.
Acts 3226 and 3585 were not repealed by Act otherwise known as the Revised Penal Code; their provisions remained intact and in full force. It follows that Article 90 of the Revised Penal Code providing for the prescription of crimes would not apply to prescription of violations of special laws or part of laws administered by the Bureau of Internal Revenue.
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