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Chennai, October 15 (IANS) The Madras High Court on Wednesday (October 15, 2025) dismissed former Chief Minister J. Jayalalithaa’s niece and legal heir J. Deepa is representing her brother J in her writ petition challenging the recovery of income tax and wealth tax dues of Rs 13.69 crore. Instructed to make Deepak a defendant.
Justice C. Saravanan gave Ms Deepa time till November 3 to implead her brother as a party after Income Tax Department senior standing counsel AP Srinivas informed the court that both the siblings have been declared legal heirs of Jayalalithaa, but Deepak had not opposed the recovery proceedings.
According to the department, the tax recovery officer had originally issued an order on July 23, 2025, seeking recovery of Rs 36.56 crore dues assessed against Jayalalitha for financial years 1991-92 to 2011-12.
The dues were demanded from his two legal heirs, who inherited his property after his death in 2016. Ms Deepa had first moved the High Court on August 7, 2025, arguing that any assessment or recovery proceedings in the name of a deceased person were “void ab initio” and unenforceable.
She also argued that she cannot be treated as an assessee in default, as no computation sheets or supporting documents were furnished to her, and several tax appeals are still pending.
However, while that petition was pending, the tax recovery officer issued a revised order on August 4, 2025, reducing the recovery amount to Rs 13.69 crore. The court later on September 18 dismissed his first petition as frivolous, following which he had to file a fresh writ petition challenging the revised order.
During the hearing, her lawyer said that Ms Deepa had no access to the former chief minister during his lifetime and she was declared the legal heir only in May 2020. The Poes Garden residence was handed over to the heirs in December 2021, but no documents related to tax liabilities were found during the inventory.
When the judge observed that Jayalalitha’s chartered accountant would probably have the necessary records and login credentials, the lawyer informed the court that the accountant had passed away during the COVID-19 pandemic.
Giving time to Deepak to implead, Justice Saravanan directed Srinivas to take notice from the tax recovery officer.
–IANS
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