The Hindu : Tamil Nadu / Chennai News : Jayalalithaa seeks discharge from wealth tax returns case

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Thursday, Sep 16, 2010
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Tamil Nadu

Tamil Nadu - Chennai

Jayalalithaa seeks discharge from wealth tax returns case

Special Correspondent

Also wants order dismissing her earlier plea to be set aside

Says there was no wilful failure to file return of wealth within due time
“Trial court had failed to see that assessment order was null and void”

CHENNAI: AIADMK general secretary Jayalalithaa has filed a petition in the Madras High Court seeking a direction to discharge her from a case related to filing wealth tax returns.

She also wanted the High Court to set aside the order of the Additional Chief Metropolitan Magistrate (Economic Offence-1) Egmore, dismissing her petition seeking discharge from the case on July 8, 2010.

When the matter came up for hearing on Wednesday, Justice P.R. Shivakumar ordered issue of notice to the Assistant Commissioner of Wealth Tax, Central Circle II (2), returnable by September 27.

In her petition, Ms. Jayalalithaa had said there was no wilful failure to file return of wealth within the due time 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 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.

“The trial court also failed to note that the notice purportedly issued under Section 16 (4) of the Wealth Tax Act is defective and it could not be the basis for filing complaint,” she said.

She also said the ex parte assessment was a nullity and non est in the eye of the law because “an opportunity of being heard” as contemplated under 16 (5) of the Wealth Tax Act was not given to her.

“The assessing officer ought to have waited till March 31, 1996 to complete the assessment,” she said, stressing that the ex parte assessment was a colourable exercise of law.

Ms. Jayalalithaa also contended that the trial court had failed to see that the assessment order against her was null and void since it was not passed by competent authorities.

She also questioned the sanctioning orders in the case, pointing out that the sanctioning authority failed to see that the show cause notice issued to her before initiating prosecution under Section 35 B of the Wealth Tax Act was not served to her.

Ms. Jayalalithaa also submitted that the trial court had failed to note that the proceedings pending against her were in violation of Cr PC, Wealth Tax Act and the Constitution.

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