Bengaluru: The then DMK-led government had "erroneously" over-valued the jewellery of AIADMK chief Jayalalithaa and they were purchased before she became chief minister, her counsel told the Special Bench of the Karnataka High Court on Tuesday.
The gold and diamond jewellery seized belonged to Jayalalithaa but she bought them before she became Chief Minister in 1991, her counsel L Nageswar Rao told Justice C R Kumaraswamy.
The bench is hearing appeals by the former Tamil Nadu Chief Minister and three others challenging their conviction in a disproportionate assets case.
The special bench has been set up at the direction of the Supreme Court on December 18 to decide Jayalalithaa's plea in three months.
Rao also argued that the trial court had overlooked several judgements and not considered the binding nature of various income tax orders and decisions of the Income Tax Appellate Tribunal, which had accepted the income and level of expenditure pleaded by her.
He submitted that Jayalalithaa had acquired the property, including jewellery, through legal means.
Rao also said the trial court cited the clean chit given by Income Tax Tribunal but did not consider it while giving the verdict, sentencing Jayalalithaa and three others to four-year jail term and imposing a Rs 100 crore fine on her.
A Supreme Court bench, headed by Chief Justice H L Dattu, had granted conditional bail to Jayalalithaa who was sent to jail by a trial court on September 27, saying that hearing on her appeal against conviction in the High Court should be completed in three months from December 18.
Jayalalithaa and three others were held guilty of corruption and awarded four years jail term by the Special Court here, which had also slapped a fine of Rs 10 crore each on the three others.