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Three Tamil Nadu ministers and two others were on Friday booked by police on charges of threatening and obstructing Income Tax officers from performing duties during searches, including at a minister's residence, here last week.
Others named in the FIR include Thalavai Sundaram, Tamil Nadu special representative in Delhi, police said.
The case has been filed under sections of IPC for offences including "obstructing a public servant in discharge of public functions" and "threat of injury to a public servant".
It had been registered two days after the I-T department had written to Chennai Commissioner of Police Karan Singha on the matter.
I-T department had alleged that the ministers and Sundaram "obstructed" its officials while searches were being held at the residence of Health Minister C Vijayabaskar and actor-politician R Sarath Kumar, whose party AISMK is an ally of the ruling AIADMK's Sasikala faction.
The ministers had allegedly barged into the residence of Vijayabaskar when the searches were being held and obstructed the officials.
Searches on the premises of Vijayabaskar had allegedly revealed routing of Rs 89 crore for "distribution among voters" in R K Nagar Assembly constituency, where the bypoll scheduled for April 12 was cancelled over charges of use of money power.
AIADMK (Amma) Deputy General Secretary T T V Dhinakaran had yesterday said the party would legally face the matter.
He sought to play down the issue, saying: "They were allowed (to meet Vijayabaskar) and returned. Suddenly they (I-T) have filed a complaint. We will face it legally.