CHENNAI: Arguments on whether charges could be framed against former Chief Minister Jayalalithaa and her friend N. Sasikalaa in the case relating to their "wilful failure" to file income tax returns were completed in a court here on Wednesday.

Additional Chief Metropolitan Magistrate (Economic Offences-I), J.V. Raj, reserved his orders and posted the matter for June 14, after hearing the submissions of defence counsel and counsel for the Income Tax Department.

Both sides completed their arguments in pursuance of the March 2006 orders by the Supreme Court.

In his submissions, K. Ramasamy, Senior Special Public Prosecutor for the Income Tax Department, said the default of Ms. Jayalalithaa and Ms. Sasikalaa continued even 13 years after their failure to file returns as they were yet to comply with the statutory requirement.

In the case of Ms. Jayalalithaa, the department had issued three reminders in addition to statutory notices, and still there was no response, he said.

Describing it as "statutory disobedience amounting to wilful failure to file the returns of income," he said, "therefore, the need to frame charges against the accused persons arises automatically." However, defence counsel N. Jothi denied that the failure was wilful. He submitted that Ms. Jayalalithaa, who was Chief Minister as well as the general secretary of the AIADMK, was busy with official and party work. The matter relates to the non-filing of IT returns by Ms. Jayalalithaa and Ms. Sasikalaa for the assessment year 1993-94.

In the other case, besides M/s Sasi Enterprises, the two again failed to file returns in their capacity as partners of the firm, for the assessment years 1991-92 and 1992-93.

According to the prosecution, any "wilful failure" to file returns of income in accordance with Section 139(1) of the Income Tax Act 1961 was punishable under Section 276CC of the Act.

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