Jaya moves HC seeking discharge from IT case

She also pleaded for setting aside a local court's July 8 order, dismissing her application seeking discharge from the case. When the petition came up for hearing, Justice P R Sivakumar directed issue of notice to the Assistant Commissioner of Wealth Tax, Circle II (2) returnable by September 27.

Jayalalithaa said the Additional Chief Metropolitan Magistrate for Economic Offences had failed to note that on the date the complaint was filed, she did not possess details of her wealth for filing tax returns, leading her to believe 'she need not file the return of wealth'.

Besides, she said, the trial court had failed to note that the notice purportedly issued under Section 16(4) of the Wealth Tax Act was defective and it could not be the basis for filing a complaint against her.

Submitting that the assessing officer ought to have waited till March 31, 1996 to complete the assessment against her, she said the 'ex-parte assessment order has been passed in violation of law and is a colourable exercise of law'.

Jayalalithaa also charged the trial court with failing to see that the sanction order was passed 'mechanically, in a routine manner and without application of mind'. The trial court, she said, had also failed to note that the wealth tax proceedings against her was still pending and had not reached finality.

"Therefore, there is no power to file a criminal complaint. Hence the complaint is a premature one," she contended. Submitting that the lower court ought to have allowed her discharge application, she claimed that the proceedings pending against her was in violation of the CrPC, Wealth Tax Act and the Constitution.

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