Madras High Court on Saturday dismissed petitions filed by former Tamil Nadu Chief Minister J Jayalalithaa in connection with the income tax cases against her.
Dr Justice Prabha Sridevan dismissed a petition challenging a lower court order refusing to discharge her from the cases. The Judge also dismissed another petition filed by Jayalalitha questioning the constitutional validity of Sec 278-E of the Income Tax (IT) Act.
Similarly, Justice Dridevan dismissed a petition filed by AIADMK supremo's aide, Sasikala Natarajan, seeking discharge from the cases.
The IT Department had filed a case against Jayalalitha and Sasikala for not filing IT returns for the assessment year 1993-94. It also filed cases against Sasi Enterprises, in which the two were partners, for failure to file returns for 1991-92 and 1992-93.
The Economic Offences Court had earlier dismissed the discharge petition filed by Jayalalithaa. Challenging this, she filed the present petition.
Sec 278-E of the IT Act relates to whether culpable mental state in the commission of the offence should be presumed. The accused can rebut the presumption but the rebuttal cannot be by mere prepondance of probability and should be proved beyond any reasonable doubt.