Petitioner Alfredo Azarcon is an owner and operated an earth-moving

business which hauls dirt and ore. Occasionally, he engaged the services
of sub-contractors like Jaime Ancla who owns trucks that are left at the
premises of Azarcon.
Due to delinquency, the BIR issued a Warrant of Distraint of Personal
Property for Azarcon to distraint the goods, chattels or effects and other
personal proper of Jaime Ancla which were previously under the custody
of Azarcon. Azarcon signed an undertaking assuming custody and
responsibility over the property of Ancla, an Isuzu dump truck.
Subsequently, Ancla cut ties with Azarcon and took the equipment.
Because of this, Azarcon wrote the BIR, relinquishing his responsibilities
over the property.
The BIR rejected Azarcons request to relinquish his responsibilites.
Azarcon and Ancla were charged with the crime of malversation of
public funds or property before the Sandigaybayan. Azarcon moved to
dismiss the case alleging that the Sandiganbayan did not have
jurisidiction because he is a private individual and not a public officer.
The motion was denied. After hearing, the Sandiganbayan decided
against the accused. Subsequent Motion for reconsideration was also
denied. Hence the case at bar.

Issue: WON the Sandiganbayan acquired jurisdiction

No. Although the petitioner signed an undertaking taking custody and

safekeeping of the property seized by the BIR, he remained a private
individual. The order made by the BIR to assign the petitioner as
depositary did not in any way make him a public officer, as defined by
the law. In fact, the BIR has no authority to appoint Azarcon as a public
officer. Furthermore, the jurisdiction of the court cannot be presumed
or implied. It must be clearly stated by the law. Hence, the
Sandiganbayan cannot acquire proper jurisdiction over Azarcon.