Madras HC Dismisses Jaya's Discharged Petition In Wealth Tax Case

Madras HC Dismisses Jaya's Discharged Petition In Wealth Tax Case 1/21/2009 The Madras High Court dismissed a discharged petition filed by former Tamil Nadu Chief Minister J Jayalalithaa in the Wealth tax case, pending in the Economic Offences court. While dismissing the petition, Mr Justice K Mohan Ram, directed the Lower court to expedite the case within five months and made it clear that petitioners counsel should cooperate with the court to complete the trial. Ms Jayalalithaa had approached the High Court against the Economic Offences Court order declining to discharge her from a case relating to her failure to file wealth tax returns for 1993-94. According to Income Tax department, Jayalalithaa had wilfully failed to file her wealth tax returns for assessment year 1993-94. Hence, an ex-parte assessment order was passed by the wealth tax officer determining her wealth to the tune of Rs 1.35 crore. She was directed to pay a wealth tax of Rs 1.91 lakh with interest. A complaint under the Wealth Tax Act of 1957 too was filed on December 8, 1997. The matter was pending before the Additional Chief Metropolitan Magistrate, Economic Offences Court-I here. In her revision petition, Jayalalithaa said the trial court erred in taking hyper-technical view in the matter. She said ‘the trial court erred in not taking note of the fact that mere non-filing of return as claimed by the department alone cannot entail any prosecution, and it was necessary that mens rea (criminal intent) be established on the part of Jayalalithaa.’ UNI

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