Chennai: Madras High Court on Monday discharged
Tamil Nadu Chief Minister J Jayalalitha from a case relating
to filing of wealth tax returns for 1993-94.
Justice PR Shivakumar allowed a revision petition filed by
Jayalalitha against the July 8, 2010, order of the Economic
Offences Court-I here dismissing her plea seeking discharge
from the case.
The case was filed in 1997 on a complaint by the Assistant
Commissioner of Wealth Tax, Central Circle-II, Chennai,
alleging willful failure on the part of Jayalalithaa to file
the wealth tax return for 1993-94 during her earlier tenure as
The complaint had alleged that Jayalalithaa, in spite of
being aware of her statutory duty, willfully and deliberately
contravened the provisions of section 14 (1) of the Wealth Tax
Act by not furnishing her returns by the due date and thereby
committed an offence under Section 35 (B) of the Act.
In her petition in the high court filed in September last,
Jayalalithaa had said there was no willful failure to file
return of wealth within the due date since she was under the
bona fide belief on the advice of the professional auditor
that she need not file the return of wealth.
She had also said the trial court failed to note that on
the date of filing the complaint, she had not possessed net
wealth for filing wealth tax return.