Additional Chief Metropolitan Magistrate (ACMM) R Dakshinamurthy dismissed as not maintainable Jayalalithaa's petition seeking exemption from personal appearance citing her electioneering work and warned that if the court order was not complied with, it would pass "appropriate orders".
On March 20, the court had ordered the personal appearance of Jayalalithaa and her close aide Sasikala Natarajan, co-accused, for framing charges in the case related to non-filing of income tax returns in 1993-94.
Jayalalithaa's counsel B Kumar pleaded for exemption from personal appearance citing that his client, who is also the head of AIADMK, was engaged in extensive electioneering for her party in Lok Sabha polls.
Special Public Prosecutor K Ramasamy strongly objected to entertaining the petition and arugued it was not "maintainable" at this stage.
"The petition is dismissed as not maintainable in law," the Magistrate said in a brief order and adjourned the case to April 10.
The income tax department launched criminal proceedings against Jayalalithaa and Sasikala for allegedly not filing returns in their individual capacity for the assessment year 1993-94.
Complaints were also filed by the IT department for allegedly failing to file returns for the assessment years 1991-92 and 1992-93 by Sasi Enterprises and its partners, Jayalalithaa and Sasikala.
Discharge petitions filed by the accused were dismissed by the Madras High Court and their appeal by the Supreme Court.
They are being prosecuted under Section 276CC of the Income Tax Act, which provides for rigorous imprisonment for a term ranging from 6 months to 7 years in cases where the amount of tax evasion detected exceeds Rs 1 lakh.
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