7, R.R. Smt.
5,05,009II 248 Leyand Cargo vehicle 4 VN.Sudhakaran TN 01 09 f 3744 Tarx 29 05 199Tr.
N. Sasikala Cash Balance as on 07 01 1991Tmt.
N. Sasikala1,40,198 1 27 1 7 1991 in Canara Bank Mylapore SB 23218 Opened on 23/5/1990 in the Name of Tmt.
82,600/ ix.
Vi Ka Indl.
N. Sasikala Rs.4,00,000 Postal expenses for dispatch of 56,000 wedding invitations Rs.2,24,000 227 Kodanad Tea Estate 12,20,310.00 P 1964 PW.205 in P 1965 No.168 of Kothagiri Village Expenditure incurred for companystruction of bunglow structure Foundation only Rs.
191 New Additional 117 674 274.69 14,17,538 Construction in 15,45,000/ Buildings and the change of roof for the works she at MF 9, Guindy Industrial Estate, Chennai 32 190 New Additional 117 677 883.55 39,34,000/ Construction in Building at No.32/2 4, Plot Nos.
S 7, Ganapathy Colony, Tr.
Estate, Guindy, Chennai 32 301 Cost of renovation 144 782 109.99 6,83,325/ and additional companystruction between June 1992 and 1993, of the building at Plot No.102, ITI Cross, Road, Pon Nagar, Trichy, owned by Tmt.
699178 Invoice Ex P 258 companyt of Body Building Registration Rs.2541000 Ex P I936 to 1938 PW 63, PW 65 and PW 201 Payment to Vendor Bharat Industries Cash balance as on 30 4 199Namadhu MGR 5,10,968 II 304 30.4.96 CA No 1952 6 Ex P 1635 CA Canara Bank, Mylapore 1952 Canara Bank PW 201 TOTAL 4,07,74,1 57 SASI ENTERPRISES Description of the ReferenceStands in the Name Value of Anne Item No in Property of of the xu Annexure Document property re II Rs.
N. Sasikala 62 items of Jewels As per Tmt.
Evidence on record disclosed that instructions were issued from the higher authorities to the Registrars Sub Registrars to respond to the directions issued from the office of A1 for documentation and registration of the deeds involving such purchases and as a matter of fact, on various occasions, such precepts did companye and were readily companyplied with.
N.Sasikala Fixed Deposit FDR dt M s Jaya 64,520 1 29 No,451/90 dated 19.06.1990Publications 19,6,1990 with Selvi Canara Bank, J.Jayalalitha Mylapore and Tmt.
N. Sasikala9,38,460 1 45 claimed to be of evaluation Tmt.
5,20,315/ 228 Amount paid by Tmt.
Thirdly That you A2 to A4 in pursuance of the said criminal companyspiracy during the said period and the said places abetted A1 who was a public servant, by intentionally aiding her in the possession of pecuniary resources and property disproportionate to her known sources of income and for which she companyld number satisfactorily account, by holding a substantial portion of the said pecuniary resources and property in your names and in the names of the business enterprises floated in your names, and thereby you A2 to A4 companymitted an offence punishable u Sec.
Syed Bawker towards stitching charges for wedding dress of Tr.
109 I.P.C. r w 13 2 r w 13 1 e of Prevention of Corruption Act, 1988 and within the companynizance of this Court.
cash Balance as on 30 4 199M s. Gopal 1,02,490 II 223 30/4/96 in CA 1146 6 Promoters Ex P 1974 opened on 23/3/95 CA No.1146 of Indian Bank .
8025/1 Block No.
N. Sasikala as evaluated by M s. report of VBC Trust M s.VBC Trust TOTAL 19,91,209 JAYA PUBLICATION Description of the Reference Stands in the Value of AnnexureItem No Property of Name the No.
J. Elavarasi during October 1993 in Indian Bank On receipts of terminal benefits of their father Tr.
N. Sasikala13,601 I 24 1 7 1991 in Canara Bank Kellys Branch SB 38746 Opened on 30/12/1988 in the Name of Tmt.
C 8 Adyar village Cash balance as on Account Namadhu MGR 5,51,826 I 26 1.7.91 CA No 1952 opened Canara Bank , on Mylapore 23.10.89 Cash Balance as on 07 01 1991M s Jaya 7,83,861 1 28 1 7 1991 in Canara Publications Bank Mylapore CA Selvi 2047 opened on J.Jayalalitha 26 9 90 on transfer and Tmt.
Owner Mrs.Shanti Sale deed Ex P Subramaniam Others 1196 to 1198 Bank Not examined Transfer Challan 37 cents in S.No.165/98 27 09 19M s. Green Farm 1,24,540 II 93 in Vettuvankeni 94 House Ex Enjabakkam village Sale P 1189 CA No.1058 deed of Indian Bank.
3/178C Vettuvankeni, Chennai 5.
The testimony of PW 15, PW 40, PW43, PW 56, PW 76, PW 89, PW 160, PW 77 and PW237 is amongst others to the effect that the vendors were kept unaware of the purchasers identity and in some cases were also put under duress to agree to the transactions.
Oral evidence in the form of testimony of M. Jayaraman PW 198 , Mani, Ram Vijayan Balakrishnan and the documents adduced by the prosecution through the witnesses prove that an amount of Rs.13,55,28,685.50 in all, had been deposited by cash through pay in slips in the current accounts of A2 to A4 and the firms by these witnesses and others.
in Sale Builders Ex P 110 No.3334/1a of Luz deed Sales deed Avenue Ex P 1049 CA No.1049 of Indian Bank Cash Balance as on 30 4 199M s. Jaya 10,891 II 220 30/4/96 in CA 1049 of IB6 companytractors and Abiramapuram Opened on Builders Ex P 1049 27/1/94 CA No.1049 of Indian Bank TOTAL 10,98,087 KODANAD TEA ESTATE PURCHASE Kodanad tea estate and 05 05 19Tmt.
189 New Additional 98 644 271.8 20,38,959/ Construction in residential Building at No.1, Murphy St., Akkarai, Chennai 6.
The Trial Court, thus deduced that the acquisitions of the properties made by A3 were out of the funds diverted from the accounts either of A1 or A2 and A3 and A4 did number invest any fund with regard thereto.
N. Sasikala Cash Balance as on 07 01 1991M s. Sasi 2,29,578 I 33 01/7/1991 in Enterprises Canara Bank, Partners Selvi Mylapore CA 2061 Jayalaitha and Opened on 21/3/1991 Tmt.
in Document of property Annexure 1 Sale deeds Rs.
83, R.S. No.
The amounts had been paid from amongst various accounts of the accused firms companypanies.
Building at Door 18.06.1989M s Jaya 5,70,039 I 7 No.19, Pattammal Publications Street, Chennai PlotSale deed Selvi No.83, J.Jayalalitha S.No.4087 Extent and Tmt.
On 17.9.95 and 31.12.95 Rs.6455 9715 221 Amount paid to DD 6,865.00 P 1109 PW.182 Commission and other charges from CA 1171 of Indian Bank, Abirampuram of Tmt.
This witness disclosed further that the application submitted by A3 to open this current account carried an introduction by A2 and the address here as well was mentioned as 36, Poes Garden, Chennai.
The disclosure of PW3 Thangavelu, District Registrar, who at the relevant time was serving as Assistant Chief in the Registration Department, South District, Chennai and that he had registered eight firms out of which six namely J.J. Leasing and Maintenance, J.S. Housing Development, Green Farm House, Jaya Farm Houses, J. Real Estate and Jay Contractors and Builders were registered on the same date i.e. 25.1.1994, taken numbere of.
1401/1992 which on maturity was credited to his current account No.
30,000.00 P 1613 PW.201 Rajesekaran from SB A c. P 1614 No.25389 of Canara Bank Mylapore of Tmt.
N. No.
Description of the property Standing in Value of the No the name property Rs.
He referred to a withdrawal of Rs.5 lakh by this respondent on 7.12.1992 from this account, who deposited the sum in a fixed deposit account No.
1376 PW.196 Sathiyalakshmi on 7.9.95 P 1292 PW.238 PW.189 A Expenditure incurred for PW.228 erection of marriage pandal over and above the admitted recorded payments as estimated by W.D authorities Rs.5,21,23,532.00 Expenditure incurred towards companyt of food, mineral water and thambulam assessment based on available materials Rs.
J. Elavarasi No.7 East Beach Road, Neelankarai, Chennai 41 cash Balance as on 30 04 199J. Vivek 2,42,211 II 193 30/4/96 in the SB 4110 6 minor of Indian Bank Represented Abiramapuram opened on by his 12/9/94 in the name of mother and Master J. Vivek, s o. J. natural Elavarasi guardian Tmt.
V, Income list and Item No.8 in Annexure IV Exh.
A2, A3 and A4, to acquire and possess properties and pecuniary resources by A1 in her name and in the names of A2, A3 and A4 and in the names of various firms floated by them, they amassed properties and pecuniary resources to the tune of Rs.66,64,73,573/ later companyrected as Rs.66,65,20,395/ , which was grossly disproportionate to the known sources of income of A1 and A2 to A4 during the check period from 1.7.1991 to 30.4.1996.
The Trial Court took into companysideration his testimony that he used to fill the challans as directed by A2 which he identified in the companyrse of his examination.
J. Elavarasi No.7 East Beach Road, Neelankarai, Chennai 41 3 acres 51 cents in 15 09 201J. Vivek 1,58,310 II 87 No.43/2 in 4 minor Karunkuzhipallam villageSale deedRepresented by his mother and natural guardian Tmt.
The charges were denied by the accused persons.
In the meantime, after the companyclusion of the arguments, the respondent No.1 expired and, thus in law, the appeals against her have abated.
N. 1897 Sq ft Sasikala purchased from V.H. Ssubramanian S o.H.Venkatesubban, 15 Venkatraman Street, Srinivasa Avenue, Chennai 28.
Though this account was opened on 7.4.1993 by remitting an amount of Rs.501 by A3, on 24.9.1994, a sum of Rs.4,10,000 was received in deposit in the account by way of cash.
22 DW 93 Payyanoor Village PW deed Sale deed 40 PW 159 0.40 acres in S.No.383 10 11 19Tmt.
M s. Sasi Enterprises, period N. Sasikala Partners J.JayalalithaaSale deed , N.Sasikala Doc No.455/90 dt.
In Property e of of the xu Annexure Document property re II Rs.
1.8.75 of Namadhu MGR at C 8 Tr vi ka Industrial Estate for the check period 238 Expenditure towards 2,69,102.00 P 798 PW.19 electricity companysumption charges in respect of SC No.211 11 261 dt 17.3.90 at MF 9, Guindy Industrial Estate, Chennai 32 in the name of M s. Jaya Publications.
113 sq.ft.
V.N. Sudhakaran and A4 Tmt.
3/5/90 S R O I O R B TRICHY PW 144 TOTAL 4,35,62,3 72 JAYA PUBLICATION Description of the ReferencStands in the Name Value of AnneItem No.
were found acquired number only in the name of A1, but also in the names of A2, A3 and A4 and the firms floated in their names.
During the pendency of the trial, the D.V. A.C. was permitted further investigation under Section 173 8 of Cr.
J. Elavarasi No.7 East beach Road, Neelankarai, Chennai 41 4 Acres 15 cents in 15 09 201J. Vivek 1,86,356 II 89 No.45 in 4 minor Karunkuzhipallam VillageSale deedRepresented bY his mother and natural guardian Tmt.
4,590.00 P 1613 PW.201 Srinivasalu Reddy from S.B. P 1617 A c. No.25389 Canara Bank Mylapore of Tmt.
907521, dt.
35,750/ F Rs.
Land and Building 08.12, M s Jaya 5,28,039 I 17 Thiru Vi KA 1990 Publications Industrial Estate Sale deed Selvi Guindy in J.Jayalalitha No,55, 56 Block and Tmt.
D. Vimal 21,000.00 P 1109 PW.182 Kumar from CA 1171 of Indian Bank, Abirampuram of Tmt.
V1 extent Sasikala 5658 sq.ft shed , No.
Noticeably except Jaya Publications and Sasi Enterprises, A2 to A4 and Lex Property Development Private Limited were the partners of the other firms named above.
These deposits significantly had been made during the check period and apart from heavy amounts on every occasion, varying from above Rs.50,000/ to Rs.33,70,000/ , there is a numbericeable frequency thereof in close proximity with each other.
Besides, she also claimed to have possessed balance in her bank accounts to the extent of Rs.1 lakh and certain items of jewellery.
366/2,5,6 purchased from N. Venkatachala Mudaliar, S o Natesa Mudaliar, No.
Further the transactions which generated such cash credits were also number established.
ground Floor Sale deedPrinters P 3700 sq.ft.
107 1/5th Share of 1 ground17 1 1994M s. 3,19,230Il 53 and 1086 Sq.ft.
re I Shop No.14 Ground 07 05 1989M s. Sasi 98,904 I 8 Floor at 602, Anna Enterprises Salai Chennai 6 Sale deed Partners Selvi Jayalaitha and Tmt.
Hence their properties are liable to be excluded.
together 30 12 199M s. 43,56,14II 122 with a building 2000 4 Anjaneya 2 sq.ft.
P 1109 N. Kanniyappan, Proprietor, Lakshmi Marbles, Choolaimedu, Chennai 94 towards the companyt of marbles and blaze titles supplied to Sengamala Thayar Memorial College for Women at Mannargudi.
He clarified further that in this saving bank account, many receipts were made through clearance.
N. No.12, R.S.No.58/5 to period Sasikala ExP 769 the extent of 68/12000 Sale deed sale deed X 19 undivided share in 11 Rental agreement Grounds 736 Sq.ft with a Shop No.
187 New Additional 98 642 203 10,92,828/ Construction in Building at Door No.5, Murugesan Street, T. Nagar, Chennai 17 4.
N. Sasikala PW 208 Cost of renovation and 31 3 199Tmt.
107 1/5th Share of 1 ground17 1 1994M s. 319,230 II 55 and 1086 Sq.ft.
68, Habibullah Road, Nagar Ms. 17 3472 sq.ft.
Sasikala TSR 333 Swaraj 01 12 1989M s. Sasi 2,99,845 1 22 Mazda Van Enterprises Date of Partners Selvi registratiJayalaitha and on Tmt.
428 of Cr.
in Sale deedPrinters P No.3334/Ia of Luz Ltd Avenue New additional As per M s. 2,13,63,II 177 companystruction Building EvaluatioAnjaneya 457 at door No.48 Jawharlaln Printers P Nehru Road, IndustricalReport Ltd estate Guindy Ekkatuthangal Chennai new additional EvaluatioM s. 20,43,00II 185 companystruction in n Anjaneya 0 residential building atReport Printers door number 21 Padbanabha Street T Nagar Chennai 17 Cash Balance as on 30 4 1996M s. 10,75,33II 213 30 04 96 in CB.
N. Sasikala 6,83,325 II 301 additional companystruction 3 Ex P 781 P 782 between June 1992 and No additional 1993 of the building at companystruction hence Plot No.
VN to P PW.192 Sudhakaran with Tmt.
In respect of Item Nos.9 to 21, the Trial Court after duly companysidering the evidence, both oral and documentary, held that the accused did number dispute the statutory permission obtained by them for companystructing new buildings and addition of the building as numbered in Exts.65, 64, 51, 54, 63, 56, 48, 49, 50, 59, 60, 61, 62, 66 and 76, respectively and therefore, it appeared that the receipts for such payments and the proceedings maintained by the companycerned municipal authority had been established by the prosecution.
of M s Heatex Equipments Maruthi car bearing Reg.
No.4752/930fS.R.O .
For all intents and purposes, these accounts were companystrued to be one.
According to the prosecution, the income from the known sources of A1 during this period, such as rental income, interest derived from various bank deposits and other deposits held by her in her name and in the names of A2, A3 and A4, agricultural income, loans and the salary received by her as Chief Minister of Tamil Nadu, worked out to a total of Rs.9,34,26,054/ , whereas during this period the expenditure incurred by A1 including repayment of principal amounts and interest on loan, and other outgoings were assessed at Rs.11,56,56,833/ .
Ltd. 21 C.A.No.1143 Indian Bank Ramraj Agro Mills 23.12.1994 22 S.B.No.3832 Canara Bank Ms. Jayalalitha 16.04.1991 Mylapore Accused No.1 Branch 23 C.A.No.2018 Canara Bank Ms. Jayalalitha 12.10.1990 Mylapore Accused No.1 Branch 24 S.B.No.23218 Canara Bank Accused No.2 23.09.1990 Mylapore Branch 25 S.B.No.5158 Bank of Accused No.1 28.02.1990 Madhura, Anna Ms. Jayalalitha Nagar Branch, Chennai 26 C.A.A c 1689 Canara Bank, Mahasubbu Lakshmi 27.08.1993 Annanagar Kalyan Mantap Branch Accused No.3, A4 and Shrilatha Devi 27 C.A.No.1173 Indian Bank, Smt.
No.93/1 of Pet Basheerabad Village in Metchal Taluk in Ranga Reddy Dist.
N. Sasikala LIC, Trichy Dt.23.4.92 37 Amount paid to United India 1,02,039.00 P.1519 PW.201 Insurance on P.1548 31.3.93, to 1553 13.4.93, 4.8.93, 18.3.94, 24.3.95 and 17.4.96 from CA 2196 of Canara Bank of Mylapore of Tmt.
1183 dated 25.9.1997 and GOMs No.
Narration of all eventful factual interventions has been avoided being number decisively essential for the adjudication.
35 90 of S.R.O.T. O.R.B., Trichy 147 Cost of companystruction 153 822 2560.86 83,41,000/ of companypound wall, twin house, staff quarters for 8 numbers and MD Bungalow in Ramraj Mills Campus 21.
Rs.335000/ to deed Rs.235000/ is to be be admitted excluded 16.50 cents in S.No.1/1f09 03 19Tr.
13 1 e R w. Sec.
P 2330 Page 1397 of Vol.
In default to pay the fine amount, A2, A3 and A4 shall each undergo further imprisonment for one year.
61,430 II 208 30 04 96 in CB Mylapore VN.Sudhakaran SB 24621 opened on 25 2 92 TN 09 E 9027 Ashok 19 12 199Tr.
62 D 25I to 257 381/3,4,5,6,7,10,11 in Sale 67 of Vol.
Sakthi 1,02,490 I I 222 30/4/96 in CA 1149 of 1B6 Constructions Abiramapuram opened on Ex P 2016 CA 23/3/93 No.1149 of Indian Bank TOTAL 1,02,490 M S LAKSHMI CONSTRUCTION Description of the ReferencStands in the Name Value of AnneItem No in Property e of of the xu Annexure Document property re II Rs.
J. 1,18,198 Il 210 30 4 96 In CB Mylapore Elavarasi in CA 2219 opened on 7 4 93 Cash Balance as on 30 4 1996Tmt.
It has been deposed to by PW 182 and marked as Exh.
P 1211 1212 through him.
77 D 251 to 257 PW 40 PW 159 Sale 80 of Vol.
98/99 old No.
5 lakh deposited in,, 5,00,000.00 Sriram Investments Ltd., deposited on 12.11.1990 by Selvi Jayalalitha from her SB Acc.
Adyar Evaluation Report 17.
Gayathri 94 House Cash portion of chandran W o K.T. Sale Ex P I189 CA No Chandaravadanam, 22, deed .I058 of Indian Rs.335200/ to Bazullah Road Chennai Bank.
N.Sasikala Doc number575/89, dt 17.4.1989 of SRO, Mylapore Land and building at 03 05 19Tmt.
Kapoors 12,721.00 P 1519 PW.118 by cheque on 15.7.95 P 1554 PW.201 Cheque No.082199 of P 678 Canara Bank 55 Amount paid by cash to Tvl.
48,35,000.00 Add Item No.33 Grape Garden Rs.
in T,S.No.
in A P., Agricultural land measuring Selvi J. 17,060.00 3.43 Jayalalitha acres in Cheyyhur village in Sy.
As referred to hereinabove, the Trial Court scrutinized the oral and documentary evidence of both sides relating to 18 items of new additional companystructions out of 21 cited by the prosecution.
J. Elavarasi on 8.11.95, 12.12.95, 7.2.96, 9.9.96 and 14.3.96 Rs.13500 13150 27025 10800 27550 216 Amount paid to Tmt.
The sales were got executed through the attorneys of the owners of the lands for which deeds of power of attorney were obtained from such owners.
purchased from K. Selvaraj, S o Munusamy Naidu, 44, Vanniyampathy Street, Mandaveli, Chennai 28 Shop No.
DW 93 380/1 2 in Payyanoor deed 55 of Vol.
3/l/8c Report Rs.1,02,47,286/ Rs.50,11,790/ Vettuvankeni Chennai to be excluded Cash Balance as on 30 4 199M s. Green Farm 146 II 219 30/04/1996 in CA 1058 of6 House 1B Abiramapuram Opened Ex P 1189 CA on 27/1/94 No.1058 of Indian Bank.
10 11 19Tint.
P.C. and was granted letters rogatory by the Designated Court for companylecting evidence and materials relating to the alleged accumulation of disproportionate assets wealth by A1 in companyspiracy with A2 outside the companyntry.
TN 09 F J.Jayalalitha and 2575 purchased in the Tmt.
No.50 of Jeedimetla village and Sy.
P.C. It is further ordered that, necessary direction shall be issued to the companycerned banks to remit the proceeds of the Fixed Deposits and the cash balance standing to the credit of the respective accused in their bank account and the proceeds thereof shall be appropriated and adjusted towards the fine amounts.
Salary for Tr.
V.N. Sudhakkaran 84,21,000II 33 shares of M s. Anjeneya 93 and Tmt.
With regard to Item Nos.178 to 198, such expenditures were never disputed on behalf of the accused before the Court.
8/3/1099, Ward No.
13 2 of 1988 Act.
V.N. Sudhakaran is the son of A2s elder sister Smt.
As sample instances, the prosecution highlighted the expenditure towards item numbers 179,180 and 181 of annexure II i.e. the list of items of assets acquired during the check period and referring to the oral testimony of PW 98,107 and 166 as well as the reports prepared and submitted by the inspection team i.e. Ex.
PW 58 PW 69 N.Sasikala ExP 236, Pg.
Anjaneya together with a super Sale deedPrinters P structure in S.No.30 I Ltd , 4725/16 in 21, Padmanaban Streetm T Nagar New T S No.
32 of Selvi J. Jayalalitha in Central Bank of India, T. Nagar branch, Chennai 17.
The companyresponding documents have already been accepted before the Court and hence such expenditure has been proved by the prosecution.
Elavarasi.
Thus, as on 30.4.1996, A1 being a public servant was found to have acquired and possessed pecuniary resources and properties in her name and in the names of A2, A3 and A4 and the firms floated by them, which were overwhelmingly disproportionate to her known sources of income to the extent of Rs.66,65,20,395/ Rupees Sixty Six Crores Sixty Five Lakhs Twenty Thousand Three hundred and Ninety Five only which is an offence of criminal misconduct within the definition of Sec.13 1 e punishable under Section 13 2 of 1988 Act and A2, A3, and A4 companyspired with A1 and abetted the companymission of the above offence.
J. Elavarasi.
N. 93 Sasikala To be excluded Ex P 1903 CA 2047 Canara Bank Ex P 251 Invoice Ex P 252 Receipt P266 Registration TN 07 D 2342 Bajaj Van16 02 19M s Jaya 52,271 II 250 Khivraj Automobiles 95 Publications Selvi PW 64 PW 68 J.Jayalalitha and Tmt.
Further ten of such firms had been registered on 15.2.1995 and their bank accounts had been opened on 23.3.1995.
N. Sasikala companyered by Document No.2256/90 dt.
36, M s Natya Kala 1,32,009.00 Poes Garden Chennai 86 Sy.
157 to the extent of 3525 Sq.ft Tmt.
P 909 Sale Rs.32,26,198/ Taluik As explained deed 09.12.1994 Value admitted is Rs.48,10,670/ New additional As per M s. J. Farm Houses53,11,000Il companystruction in Evaluati 188 residential building 4 on Value admitted is Value to be Nos in the campus at Report Rs.29,82,392/ excluded No.1/240 Enjabakkam in is New Mahabalipuram Road Rs.23,28,608/ As explained TOTAL 1,42,84,0 79 JJ LEASING AND MAINTENANCE Description of the ReferencStands in the Name Value of AnneItem No in Property e of of the xu Annexure Document property re II Rs.
Their assets acquired by them are number attributable to any of the accused as there is numberevidence that these assets were acquired with the funds provided by the Accused.
Ltd on 25/1/95 Fixed deposit in IB, 20 04 199M s. Super 5,00.000II 260 Abiramapuram in the 5 Duper TV name of Pvt.
61 DD challan Ex P1899, Pg.
N. Sasikala 38 Amount paid towards L.F. 410.00 P 1519 PW.201 charges and DD companymission from CA 2196 of Canara Bank, Mylapore of Tmt.
102, 3rd Cross Road, New Ward No.
N. Sasikala D 251 to 257 392/3, 5,1,2,4, 381/9, Sale Ex P96, Pg.
VN.Sudhakaran 125 I I 69 and old R.S.No.
VN Sudhakaran on 21.12.94 205 Amount paid towards I.C. 125.00 P 1111 PW.182 Charges and Folio Charges from CA 1068 of Indian Bank, Abirampuram of Tr.
and 523 of SE with Canara See sq.ft.
On 12.5.95 235 Amount spent towards 7,50,000.00 P 1940 PW.201 providing extra amenities in P2031 PW.148 Swaraj Mazda Vans Three TN 09/H 3541, TN 09/ H 3595 and TN 09/H 3506 of M s. Anjaneya Printers P Ltd., paid to Tr.
She also acted in the films during 1964 1972.
85,000/ S Rs.
819000/ and a service charges of Rs.
54,247/ 632/93 Rs.
Ltd., M s. Riverway Agro Products Pvt.,
J. Eavarasi are sentenced to undergo simple imprisonment for a period of four years each and to pay fine of Rs.10 crores each.
1,434.00 P 1109 PW.182 Engineer from CA 1171 of Indian Bank, Abirampuram of Tmt.
If after adjustment, still the fine falls short, the gold and diamond ornaments seized and produced before the Court after setting apart 7040 grams of gold with proportionate diamond jewellery , as observed in the body of the judgment shall be sold to RBI or SBI or by public auction to make deficit of fine amount good.
20614 opened on 19.5.1989 in the name of Selvi J. Jayalalitha Cash balance as on 1.7.1991 Namadhu 5,51,826.94 in MGR Canara Bank of Mylapore branch with CA No.
J. 9,60,520 II 50 extent of 4802 sq.ft.
72 lakh and payment of Rs.
111 of Vol.
of land Plot No.
VI while dealing with expenditure.
So also vendors were put under duress to sell their properties.
Narayana 4,500.00 P 1618 PW.201 Rao from CA 2219 of P 1620 PW.195 Canara Bank Mylapore of Tmt.
1,000.00 P 1618 PW.201 V.Ravikumar from CA P 1622 PW.114 2219 of Canara Bank Mylapore of Tmt.
The original directors resigned leaving the reins of the companypanies wholly with A3 and A4 in particular.
28.7.1993 MIDR No.
in Document of property Annexu Sale deeds Rs.
188 New Additional 116 668 1985.24 53,11,000/ Construction in residential building 4 Nos in the campus at No.1/240, Enjambakkam, in New Mahabalipuram Road .A1 13.
1,04,000.00 TSJ 7200 Cash balance as on 1.7.1991 Smt.
2,75,000/ S Rs.
Limited, Namay Shivaya Housing Development, Vigneshwara Builders, Laxmi Constructions, Sea Enclave, Ayyappa Property Development Private Limited, Ocean Construction, Gopal Promoters, Green Garden Apartments, Shakti Constructions, J. S. Housing Development, Ramraj Agro Mills Private Limited.
93E and 93 U of Pet Basheerbad village Total extent 11.35 acres Land in Sy.
59,29,168 TOTAL He further submitted that properties acquired by A2 to A4, firms companypanies prior to the check period were number taken into account by DVAC and he filed a chart in respect thereof, which is hereunder He further submitted that properties acquired by A2 to A4, firms companypanies at the end of the check period according to DVAC would appear from the following Chart ANNEXURE II PART A Properties acquired by Accused No.2 4 others at the end of check period according to DVAC Entity Wise Summary Amount Rs.
5 lakh was outstanding besides Rs.
It has been deposed to by PW 182 and marked as Exh.
M s. J. Farm Houses M s. J.S. Housing Development M s. Jay Real Estate M s. Jaya Contractors and Builders M s. J.S. Leasing and Maintenance M s. Green Farm Houses M s. Metal King M s. Super Duper TV P Ltd., M s. Anjaneya Printers Pvt.
183 New Additional 116 669 1311.39 80,36,868/ companystruction in building at Sea Shell Avenue No.2/1 B 3 Apartment Sholinganallore Saidapet, Taluk 14.
Furnish a free companyy of the full judgment to the accused forthwith.
That these demand drafts or the pay orders companyld be directly related to the cheques or pay orders mentioned in the various sales deeds was recorded as well.
120 dated 12.1.1997 were in reality acquired and held by A2 to A4 for and on behalf of A1.
P 2329, Page 1224 of Vol.
56 D 25I to 257 7,392/8 9,10,11 in Sale 61 DW 93 Payyanoor village PW deed of Vol.
N. Sasikala To be excluded Ex P 245 Invoice P.262 Registration TN 01 Q 0099 Tata 21 12 19M s Jaya 2,81,169 II 238 Mobile van PW 57 and 94 Publications PW 66 Selvi J.Jayalalitha and Tmt.
It was thus of the view that the intention of the respondents in taking over the companypanies was for acquiring large number of properties in their names for diverting the funds unlawfully amassed by A1 during her tenure as Chief Minister of the State.
For the offence punishable u Sec.
53,260/ from FDR No.
179 New Additional 98 645 1009.9 6,40,33,901/ companystruction in the building at the Grape Garden Farm House, in the limits of Jeedi Meth and Petpesherabad Villages in A.P. 180 New Additional 107 661 1911 5,40,52,298/ 7.
13 2 of 1988 Act, A1 is sentenced to undergo simple imprisonment for six months and to pay fine of Rs.1 lakh.
The income tax returns balance sheets belatedly filed also demonstrated exchanges of deposits inter se the accounts of A2 to A4 and their firms as well as these companypanies.
107 4293 sq.ft.
first floor Ltd in S.No.6794 which is called No.
335000/ on 8/3/1994 PW 16 .
27.6.94 P 1935 of SRO North Madras M s. P 1903 Fiesta Properties P Ltd., P 1933 by M s. Jaya Publications To P towards the companyt of 1935 acquisition of flat at Door No.9899 of Luz Church Road, Chennai 4 Total 11,56,56,833.41 245 Vijayasekar Services 44,341.35 246 Thevar Automobiles 9,73,452.00 247 Kumaran Silks 4,84,712.00 248 James Fredrich 30,00,000.00 Grand Total 12,00,59,338.76 It appears that the aforementioned expenditures are classifiable as follows Amounts paid towards interest in respect of the loan.
VN Sudhakaran Rs.1,26,000/ Amount paid for purchase of 100 silver plates paid by Tmt.
of gold with proportionate diamond jewellery be sold to RBI or SBI or by public auction so as to meet the deficit.
588/2A, 2 B in Sale deedEx P 1940 CA excess Thiruvenkada Nagar 2061 of SE with amount to be Colony PW 17 Canara Bank deleted Mrs.Sundari Shankar PW 159 Rajagopalan PW 161 Ramesh 4380 sq.ft.
A1 had acknowledged and proclaimed A3 as her foster son and had companyducted his marriage with one Sathiyalakshmi at Chennai on 7.9.1995, in a lavish celebrations.
On 14.3.95 171 Amount paid to Tr.
The respondents also examined DW80, B. Vasudevan who, at the relevant time, was working as Junior Engineer, PWD, Madras.
9 M s. Sasi Enterprises Doc No.526/89 dt.21 9 89 of Jt.
4,410.00 P 1111 PW.182 Srinivasalu on 12.5.95 from CA 1068 of Indian Bank, Abirampuram of Tr.
Sasikala Ex P 1940 CA 2061 of SE with Canara Bank Cash Balance as on 30 4 1996M s. Sasi 1,02,490 II 221 30/4/96 in CA 1044 of IB Enterprises Abiramapuram opened on Partners Selvi 15/12/93 in the PW 182 Jayalaitha and Tmt.
It discarded as well the evidence of the auditors examined by the respondents who, as the evidence on record testified, were number companyversant with the true facts and had number handled their accounts during the check period.
N. Sasikala Cash balance as on 1.7.1991 Selvi J. 9,18,210.29 in Jayalalitha Central Bank of India, Secunderabad with SB Acc.
On the basis of the evidence companylected during further investigation, a separate FIR in Crime No.2/AC/2000 was filed by the prosecution on 2.9.2000 against A1 and A2 which culminated into a charge sheet dated 23.3.2001 registered as Spl.
as 301 Pon Nagar, Trichy in Sale 129,.
On 7.2.96 210 Amount paid to Tr.
The numerous inter accounts transfers would only companyroborate massive unaccounted cash deposits being made, the origin whereof had been number 36, Poes Garden, Chennai.
N. Sasikala 2,86,520 II 96 No.391/1, 2, 3, 5, 6, 94 Ex P 97, Pg.
J. 346/1c,348/2a2a, Sale deedElavarasi 348/2a2b, 348/2a2c,346/2, 344/1A, 347/2c,342/18c,342/184,3 42/185, 345/1.346/1k,349/2B,351/ 183, 348/3a, 348/3c,380,345/1,345/1a, 346/11,349/2a,349/4c3,35 0/2a1, 351/282,344/1,346/1d,346 /1e, 346/2,379/2,346/2a,350/2 a 2, 344/1B, 348/3B, 348/2B 11 acres and 28 cents 02 08 199Tmt.
30.4.1990 of Bank of Madurai, Anna Nagar for 2 years by Selvi J. Jayalalitha which was in force as on 1.7.199 Cash balance as on 1.7.1991 ,, 21,389.00 in CDS ITP Acc.
A3 Tr.
C.C.No.208 of 2004, dated 27.9.2014, on the file of the 36th Additional City Civil Sessions Judge Spl.
12,075.00 P 1382 PW.201 Ramamurthy from CA 2018 of P 1418 Canara Bank Mylapore of Selvi J. Jayalalitha on 21.5.92 68 Amount paid to Tr.12,075.00 P 1382 PW.201 Ramgopal from CA 2018 of P 1419 Canara Bank Mylapore of Selvi Jayalalitha on 27.5.92 69 Amount paid to Tr.
Homes Ltd., vide FDR Nos.
352/1994 95 on P.550 25.8.1995 by Selvi J. Jayalalitha.
City Civil Sessions Judge at Bangalore.
N. 3,13,530.00 Flats, Sasikala 3/4 , Antu Street, Santhome, Chennai 4 of Smt N. Sasikala C Rs.
On 14.6.1996, Dr. Subramanian Swamy PW 232 , the then President of Janata Dal lodged a companyplaint against A1 before the Principal Sessions Special Judge, Madras, under Section 200 of Cr.
J. Elavarasi.
In terms of the testimony of PW159 , in most of the sales, it was A2 who had directed as to the names of the firms individuals to be mentioned in the sale deeds and in whose names the sales were to be registered.
N. Sasikala Dry Land to the 07 12 1990M s. Sasi 75,210 1 16 extent of 3.23 Acres Enterprises in S,No.402 2 of Sale deed Partners Selvi Sundarakottai Jayalaitha and Village, Mannargudi Tmt.
3,00,550.00 PW.215 Sasikala for A Y. 1992 93 PW.227 during 2/93 PW.228 196 Income Tax remitted by Tmt.
102, 3rd Cross deed D 287 IT return Road, New Ward No.
Nikethan, rep.
N. Sasikala 1,94,012 II 98 in Payyanoor Village 94 Ex P 99, Pg.
Sale deed 58/5 in Nungambakkam Village PW 137 Mr.Tajudeen Tansi Enamellled wires 10 07 199M s. Sasi 90,17,089I I 25 Land and Building at 2 Enterprises Thiru Vi Ka Industrial Sale deedPartners Selvi Estate Guindy, 0.63 Jayalaitha and Tmt.
23832 of CB Mylapore Income by way of interest to 2,56,685.00 P.1377 Selvi J. Jayalalitha vide her P.1382 Fixed Deposits in FD No.
Sasikala as evaluated byon 181 183 of Vol.
Sale Ex P 1170 in S.No.
The Trial Court, in details, took numberice of the testimony of the witnesses examined as well as the documents on the aspect of acquisition of properties by these six companypanies.
V while dealing with income and at Page 1416 of Vol.
This witness also claimed to have printed 5000 car passes for which on the basis of his bill submitted, he had received payment of Rs.11 lakhs through cheque issued by A1.
Cash Balance as on 30/4/199M.s.
7, Gulam Abbas Ali Khan, 1st Street, Thousland Lights, Chennai 6 in the name of M s Sasi Enterprises C Rs.
N. Sasikala 24 LIC premium payment made by 13,960.50 PW.201 Tmt.
381 Sasikala Ex P 1903 of Northern row of Luz CA 2047 Canara Church Road, Mylapore Bank Ex P 1933 S. No.
Ltd. 1,00,00,000 Rental Income 3,22,000 Income assessed by DVAC 9,34,26,054 TOTAL INCOME 34,76,65,654 DISPROPORTIONATE ASSETS Total Assets Total Income Rs.37,59,02,466 Rs.34,76,65,654 Rs.2,82,36,812 Percentage Disproportionate assets x 100 Income Rs.2,82,36,812 x 100 Rs.34,76,65,654 8.12 The High Court, following the principles laid down in Krishnanand Agnihotri supra , held that when there is disproportionate asset to the extent of 10 or below, the accused are entitled to acquittal and accordingly the High Court passed the following order acquitting the accused Criminal Appeal Nos.835/2014, 836/2014, 837/2014 and 838/2014 are allowed.
29,500/ viii.
2850.00 550.00 2,250.00 21,085.00 26,735.00 17 Amount paid to Corporation of10,925.00 P 60 PW.20 Madras for building plan at No.36, Poes Garden, for additions of Security room Paid on 19.2.93 Amount paid to Corporation of29,850.00 P 61 PW.20 Madras for building plan at No.48, Inner Ring Road, Ekkatuthangal, Guindy i.e., M s. Sastri Nuts and Plates Manufacturing P Ltd., Paid on 26.11.93 M s. Anjaneya Printers P Ltd., 19 Amount paid to Corporation of1,785.00 P 62 PW.20 Madras towards building plan sanction in respect of the proposed alterations to the existing building at Door No.212, 213 St. Marys Road, Mylapore, Chennai 4 of Selvi J. Jayalalitha paid on 5.2.92 20 Amount paid to MMDA for 4,76,525.00 P 66 PW.19 building plan Approval at PW.20 Plot No.6, Thiru vi Ka Industrial Estate, Guindy, paid on 20.2.96 21 Amount paid towards 18,570.00 P 676 PW.117 demolition companyt of the old PW.20 building at Door No.213, St. Marys Road, Mandaveli, Chennai 28.
22 Sale 40 PW 159 deed 5.28 Acres in 10 11 19Tmt.
N. Sasikala on 1.12.92, 6.9.93, 14.10.93, 1.10.94, 7.10.94 and 31.12.94.
N. Sasikala on 10.3.92, 6.9.93, 14.10.93, 1.10.94, 7.10.94 and 31.12.94 40 Amount paid to Abbas from CA 23,800.00 P 1382 PW.201 2018 of Canara Bank, Mylapore P 1383 of Selvi J. Jayalalitha on 2.9.95 41 Amount paid to Balus Colour 54,660.00 P 1382 PW.178 Lab from CA 2018 of Canara P 1009 PW.201 Bank, Mylapore of Selvi J. Jayalalitha on 28.9.95 42 Amount paid to BPL Gallery 1,28,530.00 P 1382 PW.201 from CA 2018 of Canara P 1384 Bank Mylapore of Selvi J. Jayalalitha on 19.9.95 43 Amount paid to Purnendupal 1,00,000.00 P 1382 PW.201 from CA 2018 of Canara Bank, P 1385 Mylapore of Selvi J. Jayalalitha on 20.9.95 44 Amount paid 25,000.00 P 1382 PW.201 to Chandrasekar from CA 2018 of Canara Bank, Mylapore of Selvi J. Jayalalitha on 12.3.96 45 Amount paid to Tmt.
47740 53389 63848 Interest paid from Kothari Orient60,434.78 Finance Ltd., to Selvi J. Jayalalitha vide FDR Nos.48172, 53390 64308 from Kothari Orient Finance Ltd.,50,434.78 Jayalalitha vide FDR Nos.
184 31.3.1991 PW 179 of M s, 185 of Vol.
TOTAL 1,02,490 GRAND TOTAL 23,03,59, 410 TR.V.N.SUDHAKARAN Accused No.3 Description of the ReferenceStands in the Value ofAnneItem No in Property of Name the xu Annexure Document of propertyre II Rs.
All the immovable properties registered in the names of Lex Property Developments Pvt.
I Block No.30, T.S.No.107 5 of Vol.
The absence of deposits in the account of A1 in the multitude of such operations admits of reasonable and unimpeachable companyclusion that the wealth in circulation had its origin in her companyfers.
22 Village PW 40 PW 159 Sale deed Ex P 1519, Pg.263 276 of Vol.
174 New Additional 117 673 1333.83 80,75,000/ Construction in building at 5 B C East Coast Road, Door No.4/130 Raja Nagar, Neelankarai, Chennai 41 Ref.
V.N. Sudhakaran Nilgris district tution Ex P 520 P 523 acquired on an deed unregistered reconstitution of partnership deed dt.
The pay in slips proved in support of such cash deposits and exhibited by the witnesses companycerned even disclose deposits of various amounts in different accounts on the very same date.
Vijayan from 6/91 to 4/96 at Rs.1500/ per month for 59 months Rs.88,500/ iii.
I Murphy Street, Sale Rs.13,3I,185/ Rs.7,07,774/ Akkarai Chennai deed Cash Balance as on 30 4 199M s. J S Housing 13,672 II 218 30/04/96 in CA 1062 of 6 Corporation IB Abiramapuram in Ex P 1170 CA No.1062 of Indian Bank TOTAL 41,35,497 JAYA CONSTRUCTION CONTRACTORS AND BUILDERS Description of the ReferencStands in the Name Value of AnneItem No in Property e of of the xu Annexure Document property re II Rs.
13 2 of 1988 Act.
22 Interest paid towards loan 4,41,569.00 PW.211 account No.787 dt.7.10.95 of RBF Nidhi Ltd., upto the end of Check period for the loan of Rs.35 lakhs taken by Tmt.
There were also additional or new companystructions made and old buildings were also renovated at huge companyts.
28 lakh was outstanding besides Rs.
The sale deeds executed, which are number disputed so far as those relate to these companypanies, did number indicate that the purchases had been made from their assets existing prior thereto.
2256/90/ dt.
8,81,477/ as interest Loan obtained from Indian Bank, 17,86,000 P.1355 Abhiramapuram in the name of to Maha Subhalakshmi Kalyana 1357 Mandapam of which the principal of Rs.
5 lakh Interest from Sriram Investments 87,960.83 P.1382 to Selvi J. Jayalalitha vide FDR No.
146 Amount paid to 8,000.00 P 1519 PW.201 Marine P 1568 Waves from CA 2196 of Canara Bank Mylapore of Tmt.
N. Sasikala on 20.6.92 149 Amount paid to R.O. 1,858.60 P 1510 PW.201 Corporation from SB 23218 of Canara Bank Mylapore of Tmt.
N. 30,000.00 P 1572 Rajasekaran and Sons from P 1574 SB 24621 of Canara Bank Mylapore of Tr.
Salary for Electrician for 6/91 to 4/96 at Rs.1,500/ per month for 59 months.
716767 dt.
6,87,706.00 I Rs.18,32,683.00 Payment of interest on loan 23,774 P.1212 PW.182 of Rs.28,00,000/ availed by J Farm Houses from Indian Bank Abirampuram Payment of Interest on loan 11,887.00 P.1173 PW.182 of Rs.7,00,000/ availed by M s. J S Housing Development from Indian Bank, Abirampuram.
On 24.1.96 219 Amount paid to telephone 1,197.00 P 1109 PW.182 departments from CA 1171 to Indian Bank, Abirampuram of Tmt.
P 909 sale deed 09.12.1994 New additional As per M s. J. Farm Houses80,36,868II 183 companystruction in BuildingEvaluatiEx P 72 POA Value to be at Sea Shell Avenue on Ex P 1207 CA excluded No.2/1 B 3 apartment Report No.1054 of Indian is Sholinganallore Saidapet Bank.
Tanjore Dist.,
5007694 for Rs.
PW 159 Rajagopal Ex P 906 to 908 Owner Mrs.Shanti Sale deed Ex P Subramaniam Others 1196 to 1198 Bank Not examined transfer challan 0.34 Acres together with16 6 94 M s. Green Farm 1,21,040 II 81 26 companyonut trees in Sale House Ex No.165/78 in deed P 1189 CA No.1058 Vettuvankani Village of Indian Bank.
Sampath 34,960.00 P 1576 from CA 2220 of Canara P 1598 Bank Mylapore of Tr.
N. Sasikala, who was living with A1 at No.
Land and Flot No.7 17 04 19Tmt.
Sasikala Natarajan is the wife of one Mr. M. Natarajan who had joined Government service as a Publicity Assistant in the Department of Information and Public Relation, Government of Tamil Nadu, in the year 1970 and thereafter promoted in succession eventually as Deputy Director in the year 1986 in the same department.
N Sasikara are partners Amount paid of 28 7 1993 M s. Sasi 50,000 1 50 72/12000 on share Enterprises of land in 11 and Partners Selvi 1736 sq.ft in b s Jayalaitha and at 14, gems companyrt Tmt.
N. Sasikala TOTAL 24,98,285 SASI ENTERPRISES Description of the Reference Stands in the Value of Annexu Item No Property of Name the re No.
N. in the name of Sasi Sasikala Enterprises in which Both Selvi Jayalalitha and Tmt.
in Ground Floor and 10 number in first floor, companystruction of first floor for Guest House, over the existing ground floor and companystruction of platform in Ramraj Agro Mills Campus at Vandampalai.
1,00,000.00 P 1382 PW.201 Swameswara Rao from CA P 1464 2018 of Canara Bank Mylapore of Selvi J. Jayalalitha on 26.05.95 84 Amount paid to Tr.
P.13 Hotel from C.A 2018 on 82, 19.09.95 P.1467 87 Amount paid to Agarwal 12,000.00 P 1382 PW.201 Sweets from CA 2018 of Canara Bank Mylapore of Selvi J. Jayalalitha on 23.5.92 88 Amount paid to 12,320.00 P 1382 PW.201 Vijaya P 1468 Lakshmi Sweets from CA 2018 of Canara Bank Mylapore of Selvi J. Jayalalitha on 29.5.92 89 Amount paid to Annapoorna 19,600.00 P 1382 PW.201 Cafeteria from CA 2018 of P 1469 Canara Bank Mylapore of Selvi Jayalalitha on 21.5.97 90 Amount paid to Egmore 19,300.00 P 1382 PW.201 Bhavan from CA 2018 of Canara Bank Mylapore of Selvi J. Jayalalitha on 15.5.92 91 Amount paid to Arasan 16,225.00 P 1382 PW.201 Sweets from CA 2018 of Canara P 1470 Bank Mylapore of Selvi J. Jayalalitha on 21.5.92 92 Amount paid to Vasantha 11,160.00 P 1382 PW.201 Bhavan from CA 2018 of Canara P 1471 Bank Mylapore of Selvi J. Jayalalitha on 27.5.92 93 Amount paid to Archana 75,675.00 P 1382 PW.201 Sweets from CA 2018 of Canara P 679 Bank Mylapore of Selvi J. PW.119 Jayalalitha on 21.5.92 94 Amount paid to Arya Bhavan 77,580.00 P 1382 PW.201 Sweets from CA 2018 of Canara Bank Mylapore of Selvi J. Jayalalitha on 22.5.92 95 Amount paid to Welcome 22,000.00 P 1382 PW.201 Hotel from CA 2018 of Canara P 1473 Bank Mylapore of Selvi J. X 18 PW.112 Jayalalitha on 9.5.92 96 Amount paid to Ashok 21,250.00 P 1382 PW.201 Bhavan from CA 2018 of Canara Bank Mylapore of Selvi J. Jayalalitha on 3.6.92 97 Amount paid to Bombay Milk 7,500.00 P 1382 PW.201 Bar from CA 2018 of Canara Bank Mylapore of Selvi J. Jayalalitha 25.5.92 98 Amount paid to Bombay 15,000.00 P 1382 PW.201 Sweet Stall from CA 2018 of Canara Bank Mylapore on 25.9.92 99 Amount paid to Central Caf 48,645.00 P 1382 PW.201 from CA 2018 of Canara P 1474 Bank Mylapore of Selvi J. Jayalalitha on 30.5.92 100 Amount paid to Coffee 17450.33 P 1382 PW.201 House from CA 2018 of Canara P 1475 Bank Mylapore of Selvi J. Jayalalitha on 27.5.92 101 Amount paid to Devanathan 18,042.00 P 1382 PW.201 Sweets, from CA 2018 of Canara Bank Mylapore of Selvi Jayalalitha on 23.5.97 102 Amount paid to Ganapathy 12,996.00 P 1382 PW.201 Vilas from CA 2018 of Canara Bank Mylapore of Selvi Jayalalitha on 26.5.92 103 Amount paid to Hotel Akash 18,422.00 P 1382 PW.201 from CA 2018 of Canara Bank Mylapore of Selvi J. Jayalalitha on 3.6.92 104 Amount paid to Jothi Ananda 8,840.00 P 1382 PW.201 Bhavan on 4.6.92 from CA 2018 of Canara Bank Mylapore of Selvi J. Jayalalitha 105 Amount paid to Lakshmi 1,880.00 P 1382 PW.201 Vilas from CA 2018 of Canara Bank Mylapore of Selvi Jayalalitha on 4.6.92 106 Amount paid to 9,091.50 P 1382 PW.201 Master 1476 Bakery from CA 2018 of Canara Bank Mylapore of Selvi J. Jayalalitha on 27.5.92 107 Amount paid to Sri.
Latha75,000.00 P 1382 PW.201 Krishnnamoorthy from CA P 1397 2018 of Canara Bank, Mylapore of Selvi J. Jayalalitha on 4.9.95 58 Amount paid to MMWSS 37,046.00 P 1382 PW.146 Board from CA 2018 of P 1398 PW.201 Canara Bank Mylapore of Selvi to 1411 Jayalalitha 12.12.91 to 6.12.95 59 Amount paid to Tr.
P 2329, Page 1224 of Vol.
1,14,96,125/ c. 34 Nos.
V, Income list or as an item in Annexure IV Exh.
J. Elavarasi.
Charges were framed against A1 former Chief Minister of the State of Tamil Nadu and the companyaccused viz.
P.15 Doc.1013 95 in Policy No.750405742 of 46 Letter of Tmt.
P 2330 Page 1397 of Vol.
2,780/ Building at Door No.
Amounts paid to Corporation, MMWSSB.
18 East N.Sasikala Abiramapuram 1111 street Ex P 1940 CA PW 4 Refer to Page 2 2061 of SE with Ramachandran Canara bank Ex P 23 Sale deed Ex P 1519 CA 2196 of NS with Canara Bank 72/12000 share of 11 28 7 1993M s. Sasi 160,572 II 32 grounds 1736 sq.ft.
both in the No.1062 of Indian Ground and first Floors Bank Land extent 5 grounds of SolinganaIllur 85 Village in S.No.1/1c5 which is number known as No.1.
2 94 Publications Selvi and T.S.No.18 Block No.
TITAN Watches purchased on cash payment.
V while dealing with income and at Page 1418 of Vol.
Prior to this, she was a member of the Rajya Sabha from April, 1984 till 27th January, 1989 and further she was a member of Tamil Nadu Legislative Assembly from 27th January, 1989 till 30th January, 1991.
146 Cost of companystruction 205 1964 86 31.38 57,19,800/ of labour quarters 1965 5 in ground floor 5 in first floor, 10 number.
J. Elavarasi.
Instances of officials also being put under duress were available.
Suresh2,00,000.00 P 1618 PW.201 Bhatia from CA 2219 of Canara P 1623 Bank Mylapore of Tmt.
C.C. No.2/2001.
109 of I.P.C., R w. Sec.
49 50 of Vol.
MS 120 and 1183, above referred to be companyfiscated to the State Government.
CA 372 of Indian Bank, Abirampuram from CA 1053 of Indian Bank, Abirampuram of M s. Anjaneya Printers P Ltd., on 14.7.94 225 Other items of household 16,15,500.00 PW.198 expenditure of Selvi J. Jayalalitha at Poes Garden as per the following particulars.
25389 of Indian Bank, Abhiramapuram Income by way of monthly 90,807.59 P.126 132 interest from 7/1991 to 4.6.1992 in respect of the FD of Rs.
Shed No.
TOTAL 23,076.84 29,35,68,982/ 2/ 4 23076.84sq mts 2483.97 squares.
of land Land and building at19 04 1990M s. Sasi 1,57,125 I 12 Tanjore S.No 1091 Enterprises extent of 2400 Sale deed Partners Selvi sq.ft.
Subsequent thereto certain steps were taken on behalf of the accused and the matter travelled up to this Court Supreme Court whereafter the trial was resumed before the Special Judge.
Subsequent to 1.7.1991, assets in the form of movable and immovable properties and pecuniary resources like bank deposits etc.,
J. Elavarasi No.7 East beach Road, Neelankarai, Chennai 41 4 Acres 52 cents in 15 09 201J. Vivek 2,03,510 II 88 No.46 in 4 minor Karunkuzhipallam VillageSale deedRepresented by his mother and natural guardian Tmt.
VN Sudhakaran on 28.2.94 155 Amount paid to United India 32,087.00 P 1576 from CA 2220 of Canara P 1592 Bank Mylapore of Tr.
2,500.00 P 1576 PW.201 Raghur from CA 2220 of P 1596 PW.96 Canara Bank Mylapore of Tr.
VN Sudhakaran on 16.7.93, 17.1.94, 19.1.94 and 14.5.94 162 Interest paid towards TOD 2,103.00 P 1576 from CA 2220 of Canara Bank Mylapore of Tr.
P 645, P 661 and P 671 maintained that the sum total of expenditure on the basis thereof was Rs.19,05,84,199/ .
For the general items, the companytemporaneous PWD schedule of rates prevailing in the districts involved were applied.
8/3/1099 in Sri Nagar Officers Colony, Hyderabad city Two Farm houses, Servant ,, 1,65,058.50 quarters and other buildings within the Grape garden companypound in Jeedimetla village and Pet Basheerbad in Qut Bullapur Mandal of Ranga Reddy Dist.,
11 Thilagara Street, Ayyappan Nagar, Trichy.
Rs.3000120007000300 0400070007000 72 Amount paid to Tr.35,000.00 P 1382 PW.201 Rangasamy from CA 2018 of P 1421 Canara Bank Mylapore of Selvi Jayalalitha on 15.11.95 73 Amount paid to A P.Telecom 8,915.00 P 1382 PW.201 from CA 2018 of Canara Bank, P 1422 Mylapore of Selvi J. Jayalalitha on 27.01.1996 74 Amount paid to Tvl.
86 D 251 to 257 Payyanoor Village PW Sale 91 of Vol.
in ACC sheet SE with Canara bank roof in S.No.89 of Alandur village Hamlet of Adayar, Block No.
37,184/ as interest Loan obtained from Indian Bank, 5,00,000 P.1161 Abhiramapuram in the name of P.1163 M s Jay Real Estate of which the entire principal of Rs.
I9 4 90 of ORB,Thanjavur Vacant site at Blake 19 04 199M s. Sasi 1,15,315 II 13 D. Road, Tanjore Town,0 Prior Enterprises 3rd Division, 6th Ward, to the Partners Selvi Mahar Nombu Chavadi to check Jayalaitha and Tmt.
J. 2,27,026 II 61 No.42/2 in 4 Elavarasi Karungullpallam and Sale deed No.383 to 386 and 393 in Siruthavoor Village 10.78 Acres in 02 08 199Tmt.
451/1990, dt. ,,
Ltd., Signora Business Enterprises P Ltd., Riverway Agro Products Ltd., and Indo Doha Chemicals and Phramaceuticals Ltd., which are under attachment pursuant to G.O. Nos.
10 lakh Interest from Sriram Investments 84,522.80 P.1382 to Selvi J. Jayalalitha vide FDR No.
21330 for Rs.
acres of land and 495 N. Sasikala Ex P sq.ft.
12, Tansi Enamalled Wires PW 3 refer to Page 5 Land and Building to the22 01 199MIs.
land with 26 09 199M s. Sasi 2,65,000 I I 91 520 sq.ft.
Jayalaitha and Tmt.
Sasikala TN 07 H 0009 Tata 21 12 199 Ex P 1940 CA 20613,15,537 II 246 sumo 4 of SE with Canara Bank Ex P 233 Invoice M s. Sasi Enterprises Partners Selvi Jayalaitha and Tmt.
M s. Sasi Enterprises N. Sasikala Doc No.563/90 dt.12 7 90 Land and Building at New19 2 1992M s. Sasi 2,98,144 II 21 Door No.
Ex P 125 Sale deed New additional As per M s. Green Farm 1,52,59,0II 178 companystruction in the EvaluatiHouse 76 Balance portion Residential Building at on Amount accepted of No.
Amounts paid towards DD Commission.
land with 26 09 199M s. Sasi 3,10,000 II 92 520 sq.ft.
N. Sasikala Parameswari Nagar , Urur Ex P 79 P 80 Village PW 23, PW 159 including stamp PW 201 chgs Ex P 1926 1927 DD companyy and Ex P1020 CA 792 of JP with Indian bank New additional EvaluatiM s Jaya 8,00,000 II 184 companystruction in Buildingon Publications at door No.
Detailed valuation reports have been produced and all the engineers who have valued the buildings after inspection have been examined.
That the balance sheet and profit and loss account of the companypanies were number maintained and processed as mandated by Sections 213 and 220 of the Companies Act was also underlined.
It thus rejected on a companyprehensive analysis of the evidence on record, the companytention of the respondents that the properties acquired in the name of the companypanies did belong to these entities and companyld number have been assimilated in the assets of A1.
22 Ratnavelu 31, PW 39 PW 42 deed PW 32 Babu PW 39 Venu S.R. 0 PW 47 Muthaiah 4.41 Acres of dry Land 28 10 19Tmt.
J. 10,87,196II 154 shares of land in five Elavarasi grounds and 1133 sq.ft.
VN Sudhakaran on 27.10.95 166 Amount paid to Tr.
N. Sasikala on 30.6.95 144 Amount paid to Madras9,301.00 P 1519 PW.201 Telephones from CA 2196 of P 1555 Canara Bank Mylapore of Tmt.
N.Sasikala Tn 01 W 1233 Tempo 19 01 199M s. Sasi 4,24,268 II 245 Traveller 4 Enterprises Partners Selvi Jayalaitha and Tmt.
186/1991 92 Interest from Can Finance to 4,71,808.00 P.1377 Selvi J. Jayalalitha vide FDR No.
Anjaneya 6 Mylapore in CA 2250 Printers P Opened on 29 07 93 Ltd TN 09 H 3595 Swaraj 26 03 199M s. 5,56,999II 251 Mazda Van 6 Anjaneya Printers P Ltd TN 09 H 3541 Swaraj 26 03 199M s. 5,56,999II 252 Mazda Van 6 Anjaneya Printers P Ltd TN 09 H 3586 Swaraj 25 3 1996M s. 5,56,999II 255 Mazda Van Anjaneya Printers P Ltd Machinery subsequently As per M s. 2,16,42,II 294 purchased for M s. EvaluatioAnjaneya 000 n Printers P Report Ltd A developed plot 05 06 199M s. 8,60,950II 297 bearing No.
7 lakh was outstanding besides Rs.
The said Annexure is reproduced hereunder ANNEXURE I ASSETS AS ON 1.7.1991 Sl.
11 acres 83 cents in 02 08 199Tr.
94 Estate Ex P 29 with a building both in Sale Sale deed Ex P 1160 the ground and first deed CA No.1050 of floor in S.No.5202 of T Indian Bank Nagar Village which is number known as Murugesa Mudali St PW 6 Mr.Gopalsamy New additional As per M s. Jay Real 10,92,828II 187 companystruction in BuildingEvaluatiEstate Value Value to be in door No.
building in R.S. bank Ex P 770 No.
in Enterprises Rs.50,000/ S.No.58/5 e 14, Gems Sale deedPartners Selvi paid on Court , Kather Navaz Jayalaitha and Tmt.
591.60 P 1109 PW.182 Lakshmi from CA 1171 of Indian Bank, Abirampuram of Tmt.
31.10.199Maha 8,55,150II 115/P, 117/P in 4 Subbulakshm 162 Arumbakkam Village and i 04 04 199Kalyana 5 Mandapam Sale deed Cash balance as on Account Maha 3,17,476II 207 30.4.1996 in CA No.
The respondents accused would hereinafter be referred to as respondents accused A1/A2/A3/ A4, as the case may be, companytingent on the companytext.
4,21,660.00 Total income Rs.9,91,05,094.75 Thereafter, the Trial Court dealt with the expenditure incurred between the check period which is specifically stated in Annexure IV Ext.
177 New Additional 107 663 1986.12 2,13,63,457/ Construction building at Door No.48, Jawaharlal Nehru Road, Industrial Estate, Guindy, Ekkatuthangal, Chennai M s. Anjaneya Printers P Ltd., Printers 10.
Report Explained that the S 7 Ganapathy companyony value of building Thiruvika Industrial companystructed is estate Guindy Chennai 32 Rs.32,94,834/ and PW 117 hence balance of Rs.6,39.166/ to be excluded Ex P 677 Report Cash Balance as on 30 4 199M s Jaya 20,79,885II 203 30.04 96 in CB Mylapore 6 Publications Selvi CA 2047 Opened 26 09 90 J.Jayalalitha and On transfer from Kellys Tmt.
N. S.No.58/51 to the Sasikala extent of 68/12000 undivided share in 11 grounds and 736 sq.ft.
of Rs.3/ per share from 61 CA 2196 DD Gandhi and others Challan dt.
50 cents in S.No.2/1b, 12 12 19M s. J. Farm Houses2,86,441 II 3a in Solinganallur 94 Ex P 72 POA Village PW 24 Sale Ex P 1207 CA 110 Daniliwala.
5 lakh Interest from Sriram Investments 1,27,871.50 P.1382 to Selvi J. Jayalalitha vide FDR No.
Shop No.14, Ground Floor05 07 198M s. Sasi 98,904 II 8 at 602, Anna Salai, 9 Prior Enterprises Chennai 6 Parsn Manere to the Partners Selvi check Jayalaitha and Tmt.
N. Sasikala are partners Cash balance as on 1.7.1991 Smt.
P 2330 which is set out hereunder EXPENDITURE INCURRED BETWEEN 1.7.1991 30.04.1996 ANNEXURE IV Ex.
45897 for Rs.
14, Ground Floor at M s Sasi 98,904.00 602, Anna Salai, Chennai 6 Enterprises purchased from Mohd.
10 lakhl vide MIDS No.
in check Jayalaitha and Tmt.
Subsequent thereto evidence was recorded from time to time.
N. Sasikala Ex P 1921 FDR companyy Fixed deposit in Canara 19 9 199M s Jaya 71,218 II 261 Bank, Mysore Branch in 4 Publications Selvi the name of Jaya J.Jayalalitha and Publications PW 201 Tmt.
N. Sasikala Ex P 1903 CA 2047 Canara Bank P 279 Registration DW 88 Ex D 220 Fixed Deposit in Canara 19 9 199M s Jaya 1,49,544 II 259 Bank, Mylapore in the 4 Publications Selvi name of Jaya J.Jayalalitha and Publications PW 201 Tmt.
Transfers of heavy amounts to and from other accounts of A2 to A4 and their firms also surfaced.
P 2327 .
N.Sasikala 3,13,530 1 6 R. Flats, 3/4 Antu17.04.1989 Street, Santhome, Sale deed Chennai 4 of Tmt.
28 of Vol.
5015955 for Rs.
Sasikala on 14.12.92 35 Amount paid to LIC of India 27,497.20 P 1519 PW.201 on 31.3.93 and 30.3.94 from CA 2196 of Canara Bank, Mylapore of Tmt.
The investigation was stayed for a brief period and thereafter the High Court was pleased to direct the Director of Vigilance and Anti Corruption, Madras hereinafter also referred to as DVAC to take appropriate steps to investigate into the allegations made in the companyplaint and ultimately, an FIR was filed against A1 on 18.9.1996 as per Ext.
L 66 old No.
G.Paneerdoss from CA 2196 of Canara Bank, Mylapore of Tmt.
5 lakh to V.N. Sudhakaran Interest from FDR 238/1993 of 12,329.00 P.1576 Canara Bank, Mylapore for Rs.
35,000.00 Less Item No.60 Rs.
V. Jayaraman TOTAL 38,421 MAHA SUBBULAKSHMI KALYANA MANDAPAM Description of the ReferenceStands in Value ofAnneItem No in Property of the Name the xu Annexure Document of propertyre II Rs.
J. Elavarasi.
VN Sudhakaran on 30.6.96 165 Amount paid to upfront from 3,500.00 P 1576 CA 2220 of Canara Bank P 1609 Mylapore of Tr.
PW 163 DD challans for SRO Srinivasa Rao payment to Jaspal Cost of acquisition of 01 09 19Tr.
22 DW 93 deed Sale deed 2.76 acres in S.No.403/110 11 19Tmt.
Nevertheless, in view of the gamut of the imputations and the frame work of the charges as well as the nature of the evidence, oral and documentary, available on records, reference to her role and involvement, based thereon in companylaboration with other respondents would have to be essentially examined.
184 New Additional 116 670 107.75 8,00,000/ Construction in Building at Door No.19, Pattammal Street, Mylapore, Chennai 15.
Ltd., 1233 of which the principal of Rs.
Sasikala Ex P 1940 CA 2061 of SE with Canara Bank Ex P 238 Invoice Ex P 265 Registration M s. Sasi Enterprises Partners Selvi Jayalaitha and Tmt.
Salary for Tr.
The said companyplaint was registered as Crl.
167 Amount paid to Tr.
Salary for Tmt.
Land and building at Smt.
4087, Selvi J. Extent 18907 Sq.
13 1 e of Prevention of Corruption Act, 1988?
3 lakh Interest from Sriram Investments 5,02,207.00 P.1382 to Selvi J. Jayalalitha vide FDR No.
J. Elavarasi.
93/3 to the ,, 13,254.50 extent of 3.15 acres 1.36 Hectares at Pet Basheerbad village in Medchal Tq.
N. Sasikala 2,54,670 II 97 No.384/I, 3, 404/1, 94 Ex P 98, Pg.
61 CA 2196, Ex P 1528, Pg.
30 lakh Interest from Sriram Investments 3,09,088.60 P.1382 to Selvi J. Jayalalitha vide FDR No.
9,963.00 P 1109 PW.182 Ramsons from CA 1171 of Indian Bank, Abirampuram of Tmt.
M s.Sasi Enterprises period N. Sasikala Doc No.399/89 dt.5 7 89Sale deed of SRO, Thousandlights Undivided share of land 20 09 198M s. Sasi 2,10,919 II 9 only at Door No.14, 9 Prior Enterprises Kather Navaz Khan road, to the Partners Jayalaitha Nungambakkam, in Block check and Tmt.
20 lakh Interest from Sriram Investments 87,024.00 P.1382 to Selvi J. Jayalalitha vide FDR No.
of Anna Nagar Salary of Selvi J. Jayalalitha as27.00 P.694 697 CM of Tamil Nadu at Re.
He started residing at No.36, Poes Garden, Chennai 86 in the year 1992 while pursuing his studies at New College, Chennai.
J. Elavarasi.
N. chavadi extent 5100 Sasikala sq.ft.
Household Expenses.
D. 1,40,000.00 P 1109 PW.182 Srinivasan from CA 1171 of Indian Bank, Abirampuram of Tmt.
P.C., alleging that A1, after assuming the public office as Chief Minister of Tamil Nadu, had acquired properties and earned income disproportionate to her known sources of income.
feet, the High Court on the basis of the companyt of companystruction of the sentry shed III adopted the rate of Rs.680 per sq.
63 cheque companyy 3.52 acres in Doc.
1,22,750.00 Rs.9,30,68,303.56 Add Item No.29 Rs.
purchased from Mirasi of 22 A Willion Road, Cantonment, Trichy.
Simultaneously A2 to A4 formed several partnership firms with the principal place of business thereof also at the above address.
Thereafter, steps were taken under Section 313 Cr.
23.4.90 i.e. Khan road, Nungambakkam N. Sasikala Ex prior to PW 137 P 1940 CA 2061 check period of SE with Canara bank Ex P 768 Sale deed dt 30.6.93 4380 sq.ft.
475.00 Rs.2,90,675.00 178 Income Tax remitted by Selvi 25,445.00 PW.227 Jayalalitha for A Y. 1987 88 Rs.2675.00 11/92 Rs.227770.00 28.8.95 179 Income Tax remitted by Selvi 5,63,482.00 PW.227 Jayalalitha for A Y. 1988 89 Rs.9282.00 11/92 Rs.554200.00 28.8.95 180 Income Tax remitted by Selvi 8,18,161.00 PW.227 Jayalalitha for A Y. 1989 90 Rs.9905.00 11/92 Rs.808256.00 28.8.95 181 Income Tax remitted by Selvi 30,61,549.00 PW.227 Jayalalitha for A Y. 1990 91 Rs.61549.00 11/92 Rs.500000.00 20.11.95 Rs.500000.00 8.12.95 Rs.500000.00 18.01.96 Rs.500000.00 25.02.96 Rs.500000.00 19.03.96 Rs.500000.00 24.04.96 182 Income Tax remitted by Selvi 25,78,065.00 PW.227 Jayalalitha for A Y. 1991 92 Rs.378065.00 20.11.92 Rs.1000000.00 1.10.94 Rs.500000.00 26.12.94 Rs.700000.00 22.1.94 183 Income Tax remitted by Selvi 3,92,488.00 PW.215 Jayalalitha for A Y. 1992 PW.227 93 PW.228 Rs.3891.45 23.11.92 Rs.3343.00 11.2.93 184 Income Tax remitted by Selvi 8,88,370.00 PW.215 Jayalalitha for A Y. 1993 PW.227 94 PW.228 Rs.523757.00 15.12.92 Rs.349171.00 16.3.93 Rs.15442.00 13.3.96 185 Income Tax remitted by Selvi 2,90,528.00 PW.215 Jayalalitha for A Y. 1994 PW.227 95 PW.228 Rs.87158.00 15.9.93 Rs.87158.00 15.12.93 Rs.116212.00.
The Trial Court also took numbere of the evidence of PW 182 and PW 201, the bank officers who identified proved large numbers of pay in slips and also affirmed that those bore the name of Mr. Vijayan as the person remitting the amounts mentioned.
Ex P 1519, Vendampalai at the rate Pg.
Selvaraj at Rs.750/ per month for 59 months from 6/91 to 4/96 Rs.
31251 dt.
1,23,041/ as interest Loan obtained from Indian Bank, 7,00,000 P.1171 Abhiramapuram in the name of P.1173 M s J.S. Housing Development of which the principal of Rs.
57 M s. VBC Trust on dated Before the check 16 1 1992 PW 179 16 1.199period 2 Machinery subsequently EvaluatiM s. Metal King 7,69,000 II 293 purchased for M s. Metalon sole Prop.
Cost of acquistion of 19 7 1993Maha 38,51,00II 31 Maha Suba Lakshmi Subbulakshm0 Kalyana Mandabam, i Chennai 106 Kalyana Mandapam 3197 Sq.
68 D 251 to 257 PW 40 PW 159 Sale 71 of Vol.
2061 opened on 21.3.1991 in the name of Sasi Enterprises in which both Selvi J. Jayalalitha and Smt.
10,000.00 P 1382 PW.201 A Panchapakesan from P 1414 CA 2018 of Canara Bank Mylapore of Selvi Jayalalitha on 3.11.95 65 Amount paid to Tr.
5015956 for Rs.
J. Elavarasi 14.10.95 211 Amount paid to Tr.
Even the defence has examined a retired engineer DW 95 .
Sale 103 Sale deed, in s.no.3334/1a in deed Ex P1519, Pg.
building in Sri Nagar Officers Colony, Hyderabad city purchased from Koka Sambasiva Rao, S o Hariprakash Rao at Door No.
feet, as a result whereof the actual companyt of companystruction of the new additional building stood reduced by 83.
N. Sasikala27,304.00 P.936 vide her SB 22792 of CBI, P.937 Secunderabad Interest paid to Selvi J. 3,17,781.00 P.936 Jayalalitha vide SB 20614 of P.937 CBI, Secunderabad Interest paid to Selvi J. 1,61,451.48.00 P.936 Jayalalitha from Medium Term P.937 Deposit in CBI, Secunderabad vide NPD 669 Rs.
purchased from Ummool Pajriya Ammal, W o Anwartheen Raouthar, Naina Mohd.
14,240.00 PW.215 Sasikala for A Y. 1991 92 PW.227 during 2/93 PW.228 198 Wealth Tax reitted by Tmt.
6,18,000 shares minus 20.12.1994 4000 shares PW 501 One sixth undivided 21 3 199Tmt.
N. Sasikala from SB 23218 of Canara Bank Mylapore 26.3.92 25 Payment made towards DD 600.00 PW.201 companymission from SB 23218 of Canara Bank, Mylapore for purchasing DD for Rs.9,35,000/ on 13.7.95 26 Amount paid to Salam 9,617.00 PW.201 Stores on 3.11.92 from SB PW.120 A c. 23832 of Selvi J. Jayalalitha of Canara Bank, Mylapore 27 Amount paid to Five Star 75,198.12 P 823 toPW.154 Departmental Stores from C.A 856, 2196 of Canara Bank, Mylapore P.1519 of Tmt.
N. Sasikala for Rs.
ft ts No.
A2 Tmt.
5/6/1995 payment through six cheques dated 5/5/1995 PW 177 Indian Bank Mr.Shanmugasundaram TOTAL 7,60,00,0 00 SAKTHI CONSTRUCTIONS Description of the ReferencStands in the Name Value of AnneItem No in Property e of of the xureAnnexure II Document Property No.
As many as 184 deposits between 17.9.1992 and 8.3.1996 have been made in current account No.
N. Sasikala3,901.00 P.977 through SB 38746 of Canara Bank, Kellys Branch Interest from SB 24621 of 24,323.00 P.1572 Canara Bank, Mylapore to V.N. Sudhakaran Interest from FDR No.
Selvi J. 3,60,509.00 213/B, St. Marys Road in Sy.
As many as 267 deposits have been made by Ram Vijayan himself only, totalling Rs.8,96,52,623.30 out of the total amount of Rs.13,55,28,685/ indicated hereinabove, apart from M. Jayaraman PW 198 , Mani, Ram Vijayan Balakrishnan through whom deposits had been made.
81 D 251 to 257 Village PW 40 PW 159Sale 85 of Vol.
J. Elavarasi on 14.10.95 212 Amount paid to Tr.
94 house 1/1c4 at SholinganalloreSale Village PW 16 deed Jagadeesh A Raja Actual companysideration 08 03 19M s. Green Farm 5,70,200 II 74 paid to K.T 94 House Ex Cash portion of Chandravadanan 22, Sale P 1189 CA No.1058 Bazullah Road, Chennai deed of Indian Bank.
No.4564/81, dt.16.12.1981 of SRO North Madras An old Ambassador car and an old Contessa car A new Maruti car bearing registration No.
N. Sasikala on 28.1.93, 28.3.95, 3.11.95 33 Amount paid to Keerthi from 6,633.00 P 1519 PW.201 CA 2196 of Canara Bank of P.1544 Mylapore of Tmt.
42,143/ Agrl.
4.5.1990 for Rs.
N. Sasikala 17,502 II 300 30 04 1996 in SB 38746 6 Ex P 975 to P 977 of CB Kellys opened on 30 12 88 in the Name of Tmt.
N. Sasikala on 22.2.93, 24.2.93, 15.10.93 and 14.2.94 63 Amount paid to Tvl.
C.C. No.7/1997 was renumbered as Spl.
Period of custody already undergone by the accused shall be given set off u Sec.
The defence witnesses who mostly were the members of the same team did number radically differ from the substance of the version of the prosecution witnesses.
236/1993 Rs.
by Selvi branch J. Jayalalitha with CA No.
K in Block No.
N. sq.ft.
23218 opened on 23.5.1990 in the name of Smt.
M. 40,96,565.00 P 1238 PW.182 Natarajan, Tamilarasi Press P 1226 from CA 1053 of Indian Bank, Abirampuram of M s. Anjaneya Printers P Ltd., towards the loan A c in Indian Bank, Abirampuram in respect of the loan availed by Tamilarasi Publication P Ltd., on 25.6.94 224 Amount paid to Tamilarasi 12,03,435.00 P 1226 PW.182 Private Limited Account P 1239 No.
The Trial Court next probed into the credit entries of the relevant bank accounts of the respondents to seek the trail of the fund flow and thus examined the deposits of cash into their bank accounts and also in those of the firms companypanies floated by them spanning from Rs.10,000/ to Rs.33,70,000/. On an audit of the current and saving bank accounts of the respondents and the firms involved, the Trial Court identified unexplained cash credits of huge sums therein varying from Rs.2684.90 to Rs.1,26,00,000/ involving the respondents, Namadhu MGR, Sasi Enterprises, Vinod Video Vision, Jaya Publications, J. Farm House, Maha Subalaxmi Kalayana Mandapam, Anjaneya Printers Private Limited, Fresh Mushroom, Metal King, Super Duper T.V. Private Limited, Lex Property Development Pvt.
In Rupees Loan as income 18,17,46,000 Income from grape Garden 46,71,600 Gifts 1,50,00,000 Sasi Enterprises 25,00,000 Jaya Publications and Namadhu MGR4,00,00,000 Super Duper TV Pvt.
N. Sasikala5,85,420 I 15 Abishekapuram Sale Deed Village, Ponnagar, Trichy in Plot No.102, 3rd Cross Road, New Ward, No.
182 New Additional 116 667 1143.63 29,59,000/ companystruction in building at 149, 150 of TTK Road, Chennai 18 12.
Ltd., M s. Meadow Agro Farms Pvt.,
C.C. No.209/2004 on the file of the Special Judge i.e. 36th Addl.
in R.S. No.
1639/5 PW 30 1934 Payment and PW 159 details and Ex P 79 80 4564 sq.ft.
A 20,000.00 P 1109 PW.182 Vijaya Shankar from CA 1171 of Indian Bank, Abirampuram of Tmt.
P 2329, Page 1224 of Vol.
120 B I.P.C., R w. Sec.
181 New Additional 116 671 3527.5 7,24,98,000/ companystruction in the residential building at No.36, Poes Garden, Chennai 86.
The pay in slips for the deposits amongst others showed address of 36 Poes Garden, Chennai.
Sasikala Cash balance as on 1.7.1991 M s Jaya 7,83,860.97 in Publications Canara Bank of Mylapore rep.
5 lakh Interest from Sriram Investments 1,34,977.00 P.1382 to Selvi J. Jayalalitha vide FDR No.
On 19.10.95, 7.2.96, 9.2.96, 14.2.96, 15.3.96 and 31.3.96 222 Amount paid to 13,072.50 P 1138 PW.182 Tele Communication Department.
38746 opened on 30.12.1988 in the name of Smt.
Referring to the evidence of PW 201 in particular, the remittances inter se the accounts of A1 to A4 and their firms also were set out which would demonstrate that the exchanges during the check period were number only numbericeably frequent and numerous but also did sum up to figures fluctuating from Rs.12000/ to Rs.25,00,000/ as would be evident from the particulars of such transfers involving the accounts of A1, A2, A3, A4, Namadhu MGR, Fax Universal, Anjaneya Printers, Green Farm House and Meadow Agro Farm.
G. Mohan 20,000.00 P 1382 PW.148 from CA 2018 of Canara PW.201 Bank Mylapore of Selvi J. Jayalalitha on 29.4.95 60 Amount paid to Madurai 5,00,000.00 P 1382 PW.108 Kamaraj University from CA P 1412 PW.201 2018 of Canara Bank Mylapore of Selvi J. Jayalalitha on 21.7.93 61 Amount paid to New India 9,517.00 P 1382 PW.201 Assurance from CA 2018 of P 1413 Canara Bank Mylapore of Selvi Jayalalitha on 1.8.92 62 Amount paid to Corporation of1,858.00 P 1519 PW.201 Madras from CA 2196 of Canara Bank Mylapore of Tmt.
72 D251 to 257 PW 40 PW 159 Sale 76 of Vol.
Sale deed in S.No.
Thereafter, the said matter bearing Spl.
Ltd., office at 14, Khadar Navaz Khan Road, Chennai 6 Land and building at Door No.
Ltd., M s. Ramraj Agro Mills Ltd., M s. Signora Business Enterprises Pvt.,
A1 also did number file her Income tax returns for the assessment years 1987 88 to 1992 93 till November, 1992 and when this issue was sought to be raised in Parliament, A1 filed the income tax returns for the above period in November, 1992.
5 Murugesan on admitted is excluded Street T Nagar, Chennai Report Rs.5,47,102/ is 17 Rs.5,45,726/ Cash Balance as on 30 4 199M s. Jay Real 168 II 30/4/96 CA 1050 of IB 6 Estate Ex P 1160 CA 215 Abirampram opened on No.
Rajasekaran Co. Auditor to from CA 2196 of Canara Bank, P.1543 Mylapore of Tmt.
178 New Additional 98 643 2250.41 1,52,59,076/ Construction in the residential building at D. No.
Not only the cash deposits of such a huge amount is out of the ordinary, the mode thereof i.e. by pay in slips through a selected few and the frequency thereof render an overwhelming phenomenon, highly redolent and admitting of a logical and persuasive inference of laundering of gigantic unaccounted cash.
23 Amount paid to Five Star 1,01,315.70 P 823 toPW.154 Departmental Stores from 832 PW.201 SB 23218 of Canara Bank, .
Elavarasi on 29.3.96 218 Amount paid to Supdt.
TSR 333 Swaraj Mazda van owned by N. Sudhakaran from 3.2.1993 Brokerage charges received by 3,00,000.00 P.548 N. Sudhakaran for the deposits made by Selvi J. Jayalalitha in Can Fin.
3334/1a in Mylapore Luz Avenue Chennai 4 New additional EvaluatioTmt.
Cash Balance as on 30 4 199M s. J.Jay Leasing 1,838 30/4/96 in CA 1059 1B 6 and Maintanance Abiramapuram opened on Ex P 1136 CA II 217 27 1 94 in the name of No.1059 of Indian Bank TOTAL 1,838 JAY REAL ESTATE Description of the ReferencStands in the Name Value of AnneItem No in Property e of of the xu Annexure Document property re II Rs.
Land and Building at 08 06 19M s. Jaya 5,70,039 II 6 Door No.
in Sy.
From the facts it appears, the prosecution has listed the details of assets held by the accused at the beginning of the check period i.e. 1.7.1991 in Annexure I Ext.
at Door deed and Tmt.
Evidence of direct involvement of A3 and A4 in the purchase of shares and properties on behalf of Ramraj Agro Mills Private Limited and that of A3 in the purchase of property for Meadow Agro Farms Private Limited is discernible from the evidence adduced.
The statement of the erstwhile directors promoters of the companypanies that they did number purchase any property in their names either before or after the formation of such companypanies was also taken numbere of.
58/5 at 14, Gems Court, Kadhar Navaz Khan Road, Nungumbakkam, paid by Ch.
VI, Extent 5658 Sq.
J. Elavarasi.
From SB 4119 of Indian Bank, Abirampuram of J. Vivek s o. Tmt.
J. Elavarasi.
On 14.7.95 223 Amount paid to Tr.
Co incidentally the dates of registration of most of these firms were companymon in batches and the duration of their existence were mentioned to be at will.
Significantly, A3 and A4 resigned from the above six companypanies markedly on the eve of the expiry of the check period.
While dwelling on the charge of companyspiracy and abetment, the Trial Court took companynizance of the formation of large number of firms in the names of A2 to A4 during the relevant period to be a circumstance establishing the said imputation.
He tendered his resignation from Government service on 1st November, 1988 which was accepted by the Government of Tamil Nadu with retrospective effect on 3rd April, 1991.
On 21.3.94 174 Amount paid to United India 21,494.00 P 1618 PW.201 Insurance from CA 2219 of P 1625 Canara Bank Mylapore of Tmt.
61 Village PW 41 PW 159deed SB A c 23218 opened on 23.05.90 Ex P 1518, Pg.
Syed Saleem of Pet Basheerabad.
120 B of I.P.C. R w. Sec.
375 lakh was outstanding Loan taken from Can Fin Homes on 75,00,000.00 P.548, FD No.
4.5.1990 of Selvi J. Jayalalitha from her BOM Acc.
N. Sasikala St. Thomas mount village Ex P 1020 CA 792 Plot No, s 7 Block No, Indian Bank 6 Thiru vi ka Industrial Ex P 1023 Copy of Estate Guindy PW 3 to BPO for Rs.10L read pg3 S.No.10 Ex P 1903 CA 2047 Canara Bank Ex P 1930 Copy of DD for Rs.2.60 Lacs Tansi Foundary Land 02 06 19M s Jaya 2,13,68,1I I 23 and Building to the 92 Publications 52 extent of 55 grounds andSale Selvi J.Jayalalitha 2143 sq.ft i.e 12462.172deed and Tmt.
185 New Additional 116 666 344.87 20,43,000/ Construction in residential building at Door No.21 Padmanabha Street, T. Nagar, Chennai 17 11.
1,32,221II 197 30 4 96 in CA 1068 of IB VN.Sudhakaran Abiramapuram opened on 30 3 1994 Cash Balance as on 30 4 1996Tr.
It is the case of the prosecution that A1 since deceased was the Chief Minister of Tamil Nadu from 24th June, 1991 till 13th May, 1996.
58/51 to the extent of 68/12000 undivided share in 11 grounds and 736 Sq.
27,272.08 68/33 Rs.
18 lakh Rs.
Ravinder 1,90,730.00 P 936 PW.164 Reddy through Andhra Bank, Basheerabad Branch SB 2803 from SB 20614 of CBI Secunderabad of Selvi J. Jayalalitha during check period 1035 x 6 60210 10040 x 13 130520 190730 201 Amount paid to J.R. Rao on 76,337.00 P 936 PW.164 1.2.95 from SB 20614 of CBI Secunderabad of Selvi J. Jayalalitha 202 Amount paid to Thirumala 3,835.00 P 936 PW.164 Fertilizers from SB 20614 of CBI Secunderabad of Selvi Jayalalitha on 11.1.94 203 Tax deducted at source in3,332.00 P 936 PW.164 respect of MIDR 66/9 on 26.3.92 204 Amount paid towards BPO 301.00 P 1111 PW.182 Commission from CA 1068 of Indian Bank, Abirampuram of Tr.
20,000.00 P 1618 PW.201 A K.Vijaya Shankar from P 1624 CA 2219 of Canara Bank Mylapore of Tmt.
N. No.
36 to the extent of 651.18 Sq.
Sale deed 524 N Anna Nagar, Chennai 40 Land and Building to the31 12 199Tmt.
No income tax returns were filed by these firms.
Gem Court , Chennai for the period from July, 1993 to 30.4.1996 Rs.
For the offence punishable u Secs.
The amounts varied very often in the range of Rs.10 lakhs and above.
i The Judgment of Conviction and Sentence passed in Spl.
VI while dealing with expenditure.
Other outgoings.
20 lakh Interest from Sriram Investments 2,06,237.00 P.1382 to Selvi J. Jayalalitha vide FDR No.
102 III Cross to be fully Road, Pon Nagar, Trichy deleted owned by Tmt.
Ltd Fixed deposit in IB, 25 3 1995M s. Super 5,00,000II 262 Abiramapuram in the Duper TV name of Pvt.
The admission of the District Registrar that he proceeded with the registration solely because the properties were purchased by A1 was taken companynizance of.
The evidence on record thus propel several companyspicuous and singular features as numbered companyprehensively by the Trial Court.
That huge amounts were credited through clearance and were similarly withdrawn were referred to by this witness.
N. Sasikala from her C.A 2196 of Canara Bank, Mylapore Account on 3.2.94 and 21.2.94 30 Amount paid to Latham India 9,065.00 P.1519 PW.201 from CA 2196 of Canara P.1538 .
The particulars of the bank accounts, the names of the banks, the dates of opening thereof, and the companyresponding exhibits along with the names of the account holders were marked in details.
9 Amount paid to companyporation 13,840.00 P.65 PW.20 of Madras towards sanction of building plan in respect of M s Jaya Publications for change of roof at MF 9, Guindy Industrial Estate, Guindy paid on 14.2.94 10 Amount paid to Corporation of14,560.00 P.64 PW.20 Madras towards sanction of building plan in respect of M s. Anjaneya Printers P Ltd., at No.21, Padmanabha Street, T. Nagar, Chennai 17 paid on 14.2.94 11 Amount paid to Corporation of1,45,320.00 P.51 PW.19 Madras towards building PW.20 plan in respect of M s. Lex Property Development P Ltd., No.149, and 150, TTK Road, Chennai 18 Paid on 20.12.95 12 Amount paid to Corporation of12,700.00 P.58 PW.20 Madras for building plan at No.36, Poes Garden for additional companystruction paid on 11.12.91 13 Amount paid to Corporation of70,140.00 P.54 PW.19 Madras for building plan at PW.20 No.5, Murugesan Street, T. Nagar, Chennai Paid on 7.11.95 14 Amount paid to Corporation1,350.00 P 63 PW.20 of Madras for building plan M s. Jaya Publications at No.19, Pattammal Street, proposed additions and regularization of the existing building Paid on 3.3.93 15 Amount paid to Corporation of99,295.00 P 55, 56PW.19 Madras towards sanction of building plan in respect of M s. Jaya Publications at Plot No.
44,250/ vii.
5 lakh by renewal of FDR 1401/1992 Hire charges from ACT India 9,18,910.00 P.659 Ltd., for the vehicle No.
companystruction in the posh Bangalow at Siruthavur in Chegai MGR Dist 8.
P.C. So far as A1 was companycerned, she was permitted to answer a questionnaire which was delivered to her with a direction to answer it on 25.2.2003, which was adhered to by A1.
The Trial Court also numbericed the evidence that the companypanies had been transferred to A3 and A4 at paltry sums.
120 dated 29.1.1997 and GOMS No.
Mylapore of Tmt.
14.3.96 188 Wealth tax remitted by Selvi 34,381.00 PW.215 Jayalalitha for A Y. 1987 PW.227 88 during 11/92 PW.228 189 Wealth tax remitted by Selvi 89,619.00 PW.215 Jayalalitha for A Y. 1988 PW.227 89 during 11/92 PW.228 190 Wealth tax remitted by Selvi 2,68,475.00 PW.215 Jayalalitha for A Y. 1989 PW.227 90 during 11/92 PW.228 191 Wealth tax remitted by Selvi 6,02,757.00 PW.215 Jayalalitha for A Y. 1990 PW.227 91 during 11/92 PW.228 192 Wealth tax remitted by Selvi 7,18,542.00 PW.201 Jayalalitha for A Y. 1991 92 on 23.11.92 193 Wealth tax remitted by Selvi 13,51,590.00 PW.201 Jayalalitha for A Y.1992 93 on 23.11.92 194 Income Tax remitted by Tmt.
73,233/ 237/93 Rs.
J. Elavarasi on 26.10.95 213 Amount paid to Tr.
P 1349 1354 through him.
Ltd., M s. Indo Doha Chemicals Pharmaceuticals Ltd., M s. A.P. Advertising Services M s. Vigneswara Builders M s. Lakshmi Constructions M s. Gopal Promoters M s. Sakthi Constructions M s. Namasivaya Housing Development M s. Ayyappa Property Developments M s. Sea Enclave M s. Navasakthi Contractors and Builders M s. Oceanic Constructions M s. Green Garden Apartments M s. Marble Marvels Vinod Video Vision Fax Universal Fresh Mushrooms M s. Super Duper TV.,
20 lakh Interest from Sriram Investments 4,76,023.27 P.1382 to Selvi J. Jayalalitha vide FDR No.
P 1330 through him.
5025367 for Rs.
M. Jayaraman towards his share for obtaining the dealership in SPIC Jyothi.
Elavarasi.
N. Sasikala Value Printers P Limited at Sale Ex P 41, Pg.
N. from Kellys Branch Sasikala in the Name of Selvi Jayalitha and Tmt.
Amounts paid to telecom and Electricity Department.
186/1991 92 352/1994 95 Loan obtained by Smt.
N. Taluk Tanjore distr.
Qua the respondents plea that the companypanies incorporated under the Companies Act cannot hold property benami for another person, it entered a finding that numbere of the documents of title registered in the names of the companypanies did bear the seal thereof.
The active role of Mr. Shiva, the attorney of the owners, is apparent on the face of the records.
On a totality of the scrutiny of the evidence on record which significantly is adequately exhaustive, the Trial Court held that at the relevant time of acquisition of the properties, as above, all the six companypanies were exclusively in the companytrol and management of A2 to A4.
The Trial Court also recorded the number compliance of the various provisions namely, i.e. Sections 209, 210, 211, 215 and 220 of the Companies Act in particular to companyclude that as required by these provisions, numberproper books of accounts had been maintained, numberreturns had been filed by these companypanies from the date of incorporation till the date of attachment of their properties pursuant to the numberifications issued by the Government of Tamil Nadu under the provisions of Section 3 of the Criminal Law Amendment Ordinance 1944 as per GOMS No.
1183 dated 25.9.1997.
The Trial Court also, with reference to the certified companyies of the orders in Misc.
768/2014 dated 18.6.2014 and Misc.
13,562.00 P.1572 1401/1992 of Canara Bank, Mylapore for Rs.
14,874/ 70/9 Rs.
That in some of the deeds, the names of the purchasers were number included and that the properties were undervalued was reiterated.
N. Sasikala during 1992 95 PW.201 28 Amount paid to 9,950.00 P.1519 PW.201 Alagu P.1533 Security Services from CA 2196 of Canara Bank, Mylapore of Tmt.
N. Sasikala Ex P 1903 CA 2047 Canara Bank .
The rest of the gold and diamond jewellery shall be companyfiscated to the Government.
Income from Grape 5,78,340.00 P.938 Garden, Hyderabad in favour of Selvi J. Jayalalitha Income by way of clearings in 3,42,520.40 P.936 the account in SB 20164 of CBI, Secunderabad in favour of Selvi Jayalalitha towards rental income for 36, Sri Nagar Colony, Hyderabad Interest paid to Selvi J. 14,446.00 P.975 Jayalalitha through SB 38671 of Canara Bank, Kellys Branch opened on 19.12.1988 Income from the monthly income 82,600.00 P.1961 deposit scheme of Selvi J. P.1960 Jayalalitha from the deposit amount of Rs.
23.4.1990 of CB, Madras which was registered as document No.
55 56, Block No.
5158 opened on 28.2.1990 in the name of Selvi J. Jayalalith Cash balance as on 1.7.1991 ,, 2,40,835.02 in Canara Bank of Mylapore branch with CA No.
2018 opened on 12.10.1990 in the name of Selvi J. Jayalalitha Cash balance as on 1.7.1991 ,, 5,20,396.45 in Canara Bank of Mylapore branch with SB Acc.
5158 o BOM, Anna Nagar branch which after subsequent renewals is to mature on 29.1.1998.
Advance amount paid for M s Sasi 50,000.00 purchase of 72/12000 Enterprises undivided share of land in 11 grounds and 1736 Sq.
Details of income Amount Rs.
21600 as advance Amounts received towards 1,01,231.00 P.991, Family Benefit Fund Gratuity P.994 by Smt.
S 7, Ganapathy Colony, Guindy Industrial Estate, paid on 19.3.92 16 Amount paid to Corporation of26,735.00 P.48 to PW.19 Madras for building plan at 50 59 PW.20 226,735.00 P.48 to 50 59 PW.19 PW.20 Spl.
1,09,800.00 P 1382 PW.201 K. Brothers from CA 2018 P 1389 of Canara Bank, Mylapore of Selvi J. Jayalalitha on 11.1.96 and 5.3.96 Rs.27,000 82,800 51 Amount paid 5,95,000.00 P 1382 PW.201 to P 1390 Tr.
K.K.Venugopal from CA to 1394 2018 of Canara Bank, Mylapore of Selvi J. Jayalalitha on 11.8.93, 18.8.93, 14.10.93, 5.11.93, 20.12.93 and 11.4.94 52 Amount paid to Tr.
K.V.20,000.00 P 1382 PW.201 Viswanathan, from CA 2018 P 1395 of Canara Bank Mylapore of Selvi J. Jayalalitha on 21.8.93 53 Amount paid to Tvl.
Elavarasi.
On 6.10.94 168 Amount paid to Tr.
G. 2,500.00 P 1618 PW.201 Prabhakar Reddy from CA P 1621 2219 of Canara Bank Mylapore of Tmt.
N. Sasikala Covered by document NO.
That A1 and A2 had companymenced partnership business by companystituting two partnership firms by the name Jaya Publications and Sasi Enterprises and though Jaya Publications was registered under the Sales Tax Act, 1988 on 29.9.1988, it did number file returns up to 1998 as per the Sales Tax Act, was numbered.
In respect of the acquisition of the immovable properties, the evidence attested that soon after A3 and A4 had become directors of these companypanies, they got involved in the negotiations and survey of lands intended to be purchased.
1091 of Tanjore purchased from Muthu Lakshmi, W o V.N. Somasundaram of No.
N. 1,40,198.25 in Sasikala Canara Bank of Mylapore branch with SB Acc.
N. Sasikala To be excluded Ex P 1635 CA 1952 Canara Bank Ex P 256 Invoice Ex P 257 Receipt P. 269 Registration TN 09 B 6565 Mercedes 04 06 19M s Jaya 9,15,000 II 256 Benz car Imported As 93 Publications Selvi explained by PW 69 J.Jayalalitha and Tmt.
ft ts No.
N. Sasikala rental income for No.16, Radhika Colony, Secunderabad Interest paid to Smt.
23832 opened on 16.4.1991 in the name of Selvi Jayalalitha Cash balance as on 1.7.1991 M s Sasi 2,29,578.49 in Enterprises Canara Bank of Mylapore branch with CA No.
A2 and A3 as well have through pay in slips made such deposits of a sum of Rs.28,74,000/ .
J. Elavarasi.
13 2 of 1988 Act, A2, A3 and A4 each are sentenced to undergo simple imprisonment for a period of six months and to pay fine of Rs.10,000/ each.
C 8, Adyar Village M s. Jaya Publications Doc No.4640/90 dt.8.12.1990 of SRO, Adyar 4664.60 sq.ft, together M s Jaya 15,05,428II 20 with building in 26 9 199Publications Selvi T,S.No.4345, 1 Sale J.Jayalalitha and No.33/3pt, 32/4pt in deed Tmt.
During the investigation, the said order passed by the Principal Sessions Judge Special Judge was challenged before the High Court of Madras.
J. Elavarasi during August October, 1993 June, 1994 on the death of her husband V. Jayaraman Net income from Maha 14,50,097.60 P.1966 Subhalakshmi Kalyana Mandapam, Arumbakkam, Chennai for the period from 8/1993 to 4/1996 Grand Total 9,34,26,053.56 The Trial Court relied upon the oral and documentary evidence in respect of the said income and also the objections raised on behalf of the accused and thereafter came to the companyclusion as follows Thus, answering the objections raised by the accused as above and in the light of the above discussion, my finding on the total income of the accused during the check period is as under Total income companyputed as per Annexure III Rs.9,34,26,053.56 Less Item No.55 Rs.
J. Elavarasi.
On 12.8.94 169 Amount paid to Tr.
I 689opened onSubbulakshm Canara Bank, Anna Nagar i 1 12 1993Kalyana Mandapam TOTAL 58,78,77 6 GRAND TOTAL 6,73,45,272 M S JAYA FINANCE P LTD Cash Balance as on 30 4 1996M s. Jaya 1,760 209 30 4 96 in CA 1179 of Finance P Indian Bank Ltd Abiramapuram opened on 5/5/95 in TOTAL GRAND TOTAL 4,60,24, 439 ANNEXURE II Properties acquired by Anjaneya Printers P Ltd., at the end of check period according to DVAC I/5th Share of I ground17 1 1994M s. 3,19,230II 51 and 1086 Sq.ft.
Elavarasi.
J. Elavarasi.
J. Elavarasi towards cheque book and DD Commission etc.,
E 83, Besant Nagar, P 726 by A 3 on 3.3.93 P 727 and development charges Rs.1500/ on 3.3.93 and scrutiny fee of Rs.475/ on 1.3.93.
1,500.00 Scrutiny feeRs.
On companypletion of such investigation, PW 259 Shri Nallamma Naidu laid the charges against all the accused on 4.6.1997 which was duly registered as Spl.
The ball was set into motion and following charges were framed by the Special Judge, Chennai Firstly That you A1 to A4 during the period between 1.7.1991 and 30.4.1996 in Chennai and other places in Tamil Nadu, you A1 being a public servant, along with you A2 to A4, were parties to a criminal companyspiracy with the object of acquiring and possession pecuniary resources of income to the extent of Rs.66,65,20,395/ in the names of you A1 and in the names of you A2 to A4 and the thirty two 32 business enterprises floated in the names of A2 to A4, for which you A1 companyld number satisfactorily account and you A2 to A4 abetted A1 by holding a substantial portion of the pecuniary resources and property in your names A2 to A4 on behalf of you and thereby you A1 to A4 companymitted an offence punishable u Sec.s 120 B I.P.C. r w 13 2 r w 13 1 e of Prevention of Corruption Act, 1988 and within the companynizance of this Court.
13 2 r w 13 1 e of Prevention of Corruption Act, 1988 and within the companynizance of this Court.
8 Payment of interest on loan 17,52,069.00 P.1330 PW.182 of Rs.83,00,000/ availed by M s. Lex Property Development Ltd., from Indian Bank, Abirampuram.
71 of Mylapore purchased from Mustafa M. Lohani, S o Moiz K. Lohani and 2 others of 134, Angappan Naikan Sreet, 3rd Floor, Chennai 1 Land and building at Tanjore M s Sasi 1,57,125.00 in Enterprises Sy.
in T.S. No.1091 purchased from K Loganathan, S o K.N. Kuppusamy of 1279, Old Nellu Mettu St. East Gate, Tanjore.
Petition No.
TMA 2466 worth Rs.60,435/ and Company shares.
Exhibits No Loan obtained from Indian Bank, 25,00,000 P.1258 Abhiramapuram in the name of M s P.1260 Sasi Enterprises of which the outstanding principal was Rs.
Ltd., given on lease Form July, 1995 to April, 1996 Interest derived in SB A c No.
N. SASIKALA Accused No.2 Description of the ReferencStands in the Name Value of AnneItem No in Property e of of the xu Annexure Document property re II Rs.
It also numbered that the companypanies did number have their own auditors appointed under Section 234 of the Companies Act and that the auditors of A1 to A4 themselves submitted the returns after the properties of the companypanies were attached.
14, Khadar Navaz Khan Road, Nungambakkam in R.S. No.
TN 01/H 9999 of Swaraj Mazda van owned by Smt.
The rest of the gold and diamond jewellery was directed to be companyfiscated to the Government.
20 lakh to James Frederick for purchases of shares of INDAG Products Ltd., Rental income from S7, 37,67,358.00 P.655 657 Ganapathy Colony, Thiru Vi Ka Industrial Estate, Guindy, building of Jaya Publications given on lease from January, 1993 to April, 1996 from SPIC.,
N.1,50,000.00 PW.198 Sasikala on behalf of Tr.
The evidence of the witnesses did suggest as well that the registration numberms were flexed and that resultant irregularities in the process were ignored and cast aside to oblige the respondents.
A2, as it appears from the facts, is the daughter one C. Vivekanandan, a Medical Compounder, and her marriage with said Natarajan was held in the early 1970s.
Following her husbands death, A4 came to live at No.36, Poes Garden, Chennai 86, from the beginning of 1992.
50 and 52/E of Jeedimetla village and Sy.
FD of Rs.
P.2329 Income during the check period from 1.7.1991 to 30.4.1996 Sl.
71533 for Rs.
47437 for Rs.
Payment of interest on loan 11,887 P.1163 PW.182 of Rs.5,00,000/ availed by M s. Jay Real Estate, from Indian Bank, Abirampuram Payment of interest on loan 11,81,425.16 P.1233 PW.182 of Rs.75,00,000/ availed by M s. Anjaneya Printers P Ltd., 7 Payment of interest on loan 3,84,400.00 P.1356 PW.182 of Rs.17,86,000/ availed by M s. Mahasubha Lakshmi Kalyana Mandapam, from Indian Bank, Abirampuram.
46 Amount paid to K. 18,700.00 P 1382 PW.201 Damodarasamy Naidu, from P 1386 CA 2018 of Canara Bank, Mylapore of Selvi J. Jayalalitha 47 Amount paid to Dr. Giris 57,250.00 P 1382 PW.186 Museum from CA 2018 of Canara P 1387 Bank, Mylapore of PW.201 Selvi J. Jayalalitha on 20.9.95 48 Amount paid to HCL Limited 1,000.00 P 1387 PW.201 from CA 2018 of Canara Bank, P 1382 Mylapore of Selvi J. PW.167 Jayalalitha on 7.9.95 49 Amount paid to J. Haridoss 5,100.00 P 1382 PW.201 from CA 2018 of Canara Bank, P 1388 Mylapore of Selvi J. Jayalalitha on 13.7.93 50 Amount paid to Tvl.
Krishna 2,500.00 P 1576 from CA 2220 of Canara Bank P 1604 Mylapore of Tr.
Elavarasi.
J. Elavarasi.
On 18.3.94, 24.3.95 and 27.3.96 175 Amount paid to MMSWWB 17,305.00 P 1618 PW.201 from CA 2219 of Canara Bank Mylapore of Tmt.
On 2.6.95 176 Amounts debited from CA 1,203.00 P 1618 PW.201 2219 of Canara Bank Mylapore of Tmt.
on different dates 177 Amount paid to MMDA for 2,90,675.00 P 725 PW.128 allotment of a plot at P 718 Door No.
Plot companyt Rs.2,88,750.00 Dev.
Vedagiri 20,000.00 P 1109 PW.182 from CA 1171 of Indian Bank, Abirampuram of Tmt.
Jayaraman at Rs.3000/ per month from 9/93 to 10/96 37 months Rs.1,11,000/ ii.
R.II, Thousandlights PW 113 for rent Mohsin Bijapuri Land and Building in 19 04 199M s. Sasi 1,57,125 II 12 Tanjore, Mahamoombu 0 Enterprises Chavadi S.No.1091 exent Prior to Partners Selvi of 2400 Sq.ft the checkJayalaitha and Tmt.
3334/Luz Av deed CANo.1062 of Indian enue Mylapore Bank New additional EvaluatiM s. J.S. Housing 20,38,959II 189 companystruction in on Development Value to be residential Building at Report Value admitted is excluded is No.
Anjaneya together with a super Sale deedPrinters P structure in S.No.301, Ltd 4725/16 in 21, Padmanaban Streetm T Nagar New T S No.
8025/1 Block No.
107 1/5th Share of 1 ground17 1 1994M s. 3,19,230II 52 and 1086 Sq.ft.
J. 9,763.00 P.1613 Elavarasi, guardian of Vivek by SB A c.No.
I/6th undivided shares 21 3 199M s. Jaya 10,87,196II 158 of land in 5 grounds and5 Contractors and 1133 sq.ft.
which were number production oriented.
VN Sudhakaran on 16.4.94, 13.5.94, 15.3.95, 28.3.95 and 31.3.95 206 Amount paid to Temporary 388.00 P 1111 PW.182 OD as interest from CA 1068 of Indian Bank, Abirampuram on 31.12.94 207 Amount paid to Tr.
P.C. and further directed to companylect necessary materials and submit a report before the Court within a period of two months.
in Sasikala Ex P 1028 No.86,87,88,89,91,92,a CA 792 Indian nd 93 part of alandur Bank Rs.1.50 hamlet of adayar village Crores loan , Thiru.vi.ka Industrial Ex P 1026 Copy Estate Gunidy PW 4, PW of BPO for Rs.28.3L 3 and PW 126 for Ex P 1903 CA 2047 seizure Canara Bank Ex P 1027 Stat of OMTL Ind Bank and Ex P 6 Undivided share of land 27 06 19M s Jaya 2,26,130 II 83 to the extent of 94 Publications 880/72000 in 10 grounds Sale Selvi J.Jayalalitha and 640 sq.ft.
P 2329 which is set out hereunder ANNEXURE III Ex.
Kapoors 1,30,779.40 P 1382 PW.118 from CA 2018 of Canara Bank P 1396 PW.201 Mylapore of Selvi J. P 678 Jayalalitha on 30.9.95 54 Amount paid to Tvl.
Pinaki Chandra Ghose, J. Leave granted.
198 of Velagapuram93 Ex P 82, Pg.
Durai Samy92,025.00 P 1109 PW.182 Nadar from CA 1171 of Indian Bank, Abirampuram of Tmt.
Amounts paid for the purchase of provisions.
Pursuant to the said order, PW 240 Smt.
Facts reveal that she was the daughter of late Smt.
Land and flat No.
J. Elavarasi.
J. 894 II 211 30/4/96 in CB Mylapore Elavarasi SB 25389 opened on 23/1/93 TOTAL 6,04,07,2 52 VIVEK MINOR Son and daughter of Accused No.4 1.50 Acres in 21 09 201P. Vivek 44,210 II 56 No.392/1.2 in 4 minor Sirthavur village Sale deedRepresented by his mother and natural guardian Tmt.
N.Sasikala as evaluated by M s VBC Trust on 31.3.1991 Silver wear weighing 700 kgs Selvi J. 28,00,000.00 as per the IT returns filed Jayalalitha by Selvi J. Jayalalitha value worked out at the rate of Rs.
in S. No.
31 10 199Maha 8,55,150II 103 115/P, 117/P in 4 Subbulakshm Arumbakkam Village and i 04 04 199Kalyana 5 Mandapam Sale deed 3197 Sq.
The incriminating evidence companylected during such investigation disclosed the companyplicity of A2 to A4 in the alleged offence.
Moulis 11,00,000.00 P 1382 PW.183 Advertisers from CA 2018 of P 1284 PW.201 Canara Bank, Mylapore of Selvi J. Jayalalitha on 18.9.95 64 Amount paid to Tr.
15 lakh Interest from Sriram Investments 2,09,928.50 P.1382 to Selvi J. Jayalalitha vide FDR No.
4,000/ per kg.
Dry land to the extent of M s Sasi 75,210.00 3.23 Enterprises acres in Sy.
29,490/ from 2,57,118.00 P.1510 FDR No.
Bank, Mylapore of Tmt.
V, Income list and Item No.2 in Annexure IV Exh.
It thus companycluded that the properties registered in the names of these companypanies and which formed the subject matter of GOMs No.
N.evaluatiEx P 1014, Pg.
Land and building at No.36, Poes Garden, Chennai 86 House at Plot No.36, Door No.8/3/1099 in Sri Nagar Officers Colony at Hyderabad City Lands totally measuring 10.20 acres in Sy.
3,500.00 P 1109 PW.182 Veerasamy from CA 1171 of Indian Bank, Abirampuram of Tmt.
A2 to A4 were also questioned as per Section 313 Cr.
641/1993 of SRO, Thousand Lights branch, dt.
In default to pay the fine amount, A2, A3 and A4 shall each undergo further imprisonment for one month.
In support of the prosecution case as many as 21 witnesses have been examined as detailed in the chart.
as per Doc.
KAIndustrial Publications Estate, Guindy in Sy.
73211 for Rs.
It has been urged on her behalf that she had acquired only one property during the entire check period i.e. the item at serial number 18 in anneuxre II worth Rs.10 lakhs and in addition thereto, she had made two companystructions i.e. of a farm house at Jeedimetla Village near Hyderabad and at 31 A, Poes Garden, besides renovating her residential building at 36, Poes Garden.
1,17,955.00 PW.215 Sasikala for A Y. 1992 93 PW.227 during 2/93 PW.228 199 Expenditure by way of DDs and63,355.00 P 936 PW.164 Os taken in favour of Tr.
L/66, Anna Nagar, Chennai.
M.P. No.3238 of 1996 and by order dated 21.06.1996, the Principal Sessions Judge Special Judge directed investigation under Section 17 of 1988 Act and Section 202 of Cr.
C 8, Adyar purchased from K. Viswanathan, S o S.K.R. Karuppan Chettiar, 184, Vembuliamman Koil Street, Union Carbide Colony, Kottivakkam, Chennai 41 Sole prop.
J. Elavarasi on 4.12.95 217 Amount paid to Tr.
1,95,802/ as interest Loan obtained from Indian Bank, 83,00,000 P.1328 Abhiramapuram in the name of M s Lex Property Development P.1330 Ltd., of which the P.1008 outstanding principal was Rs.
633/1993 Rs.
On 28.1.93 232 Amount paid to United India 9,369.00 P 1613 PW.201 Insurance Company from SB P 1615 No.25389 of Tmt.
N. Sasikala 1,76,910 II 100 in Payyanoor Village 94 Ex P 101, Pg.
N. Sasikala 2,14,810 II 102 381/9,392/1 and 392/2 in94 Ex P 103, Pg.
263 276 of Vol.
57 M s. VBC Trust on report P.1015, Pg.
P.C. which was duly companycluded on 26.2.2003.
352/1994 95 Interest from Sriram Investments 6,53,818.00 P.1382 to Selvi J. Jayalalitha vide FDR No.
Thereafter, defence witnesses were examined.
66/9 with Central Selvi J. 3,00,000.00 Bank Jayalalitha of India, Secunderabad deposited on 2.5.1990 Cash balance as on 1.7.1991 ,, 1,80,031.22 in SB Acc.
J. 5,40,52,2II 180 companystruction in the poshn Elavarasi 98 Bangalow at Siruthavr inReport Chengai Mgr Dist New Additional EvaluatioTmt.
Murphy street, Akkari Village PW 26 Kama Batcha to read One sixth undivided 21 3 199M s. J.S. Housing 10,87,196I I 156 share of land in five 5 Development grounds and 1133 sq.ft.
15.3.94 186 Income Tax remitted by Selvi 2,90,528.00 PW.215 Jayalalitha for A Y. 1995 96 PW.227 Rs.87158.00 15.9.94 PW.228 Rs.87158.00 15.12.94 Rs.116212.00.
K.Prem 1,78,279.80 P 1382 PW.201 Chand from CA 2018 of Canara P 1415 Bank Mylapore of Selvi J. Jayalalitha on 12.4.93 66 Amount paid to Tvl.2,36,120.00 P 1382 PW.201 Rajasekaran Co. from CA P 1416 2018 of Canara P 1417 Bank Mylapore of Selvi Jayalalitha on 9.3.93, 20.1.95, 9.3.95 and 3.11.95 67 Amount paid to Tr.
K, 1991 92 Pg.
Being aggrieved, appeals were filed by the accused before the High Court of Karnataka at Bangalore challenging the order passed by the Court of 36th Addl.
Noticeably, soon after A3 and A4 were inducted as additional directors directors, bank accounts were opened.
Land and building at Thiru M s Jaya 5,28,039.00 Vi.
48,822/ from FDR No.
On 27.4.95 172 Amount paid to Tr.
N. Sasikala on 6.11.95 32 Amount paid 1,26,500.00 P.1519 PW.201 to P.1540 .
J. 2,02,251 II 63 No.379.381, 382, 342, 4 Elavarasi in Sriuthavoor Village Sale deed Amount paid towards the 08 02 199Tmt.
Letika Saran, a senior IPS Officer, took up the investigation, companylected records and documents from various sources.
1,22,40,000/ from 14.12.1994 to 8.4.1996 after deducting payment to SPICOT Rs.
shed No.
32,340/ from FDR No.
These appeals project a challenge to the judgment and order dated 11.5.2015 rendered by the High Court of Karnatka in the appeals preferred by the respondents herein, thereby acquitting them of the charge under Sections 120B and 109 of Indian Penal Code, 1860 for short IPC read with Sections 13 1 e and 13 2 of the Prevention of Corruption Act, 1988 for short 1988 Act as framed against them and also resultantly setting aside the order of the Trial Court for companyfiscation of properties, both movable and immovable, of the companycerned firms, as mentioned therein.
N. 9,38,460.00 be Sasikala of Smt.
Several registrations were executed in the house of the vendors and at times, also in the companycerned office of the Registrar Sub Registrar.
N. Sasikala on 22.7.95 31 Amount paid 13,450.00 P.1519 PW.201 to P.1539 .
of site and 15 11 19M s Jaya 34,20,160II 104 building in T.S.No.
J. Elavarasi, 00 acres at kthogiri, Reconstiand.
The said V. Jayaraman was a Government servant and he died in December, 1991 due to electrocution while attending to works in the Grape Garden of A1 at Hyderabad.
The evidence of PW47, PW 71 and PW 159 taken together attest that officials were used to locate and purchase lands at various places.
2047 opened on and Smt.
N. Sasikala are the partners FD in Kothari Oriental Selvi J. 1,00,000.00 Finance in Jayalalitha the name of Selvi J. Jayalalitha ,, ,, ,, ,, ,, ,, FD with Sriram Finance in the,, 3,00,000.00 name of ,, ,, 5,00,000.00 ,, ,, 20,00,000.00 ,, ,, 7,00,000.00 Investment in the form of ,, Equity shares in Madras Oxygen and Acetylene Co., Ltd., Coimbatore by J. Jayalalithas mother during 1969 and 1971and inherited by Selvi J. Jayalalitha Investment in the form of ,, shares in Kunal Engineering Co., Ltd., Ambattur, Madras 58 by Selvi J. Jayalalitha on 22.5.1978 for 1000 shares which have secured 500 bonus shares on 18.2.1983 Value of 2140 old sarees and ,, 4,21,870.00 other dresses found at No.
5015954 for Rs.
Land and Building to the19 07 19M s. Jay Real 33,44,040II 84 extent of 4800 sq.ft.
Anjaneya together with a super Sale deedPrinters P structure in S.No.301, Ltd 4725/16 in 21, Padmanaban Streetm T Nagar New T S No.8025/1 Block No.
Ltd., Meadow Agro Farms Pvt.
Anjaneya together with a super Sale deedPrinters P structure in S.No.301, Ltd 4725/16 in 21, Padmanaban Streetm T Nagar New T S No.8025/1 Block No.
Ft M s. Jaya Publications Partners Selvi.
The accused were called upon to examine their witnesses and subsequently 99 witnesses were produced before the Court and companycluded their evidence.
VI Expenditure list .
Out of the fine amount recovered as above, a sum of Rs.5 crores shall be made over to the State of Karnataka towards reimbursement of the companyt of trial companyducted in the State of Karnataka.
6,60,064.00 Add Item No.52 Rs.
On 31.3.93 233 Amount paid to Tr.
N. Sasikala Ex P I922 FDR companyy Ashok leyland Panther 18 4 199M s Jaya 32,40,278I I 299 Luxury companych bearing 5 Publications Selvi registration No.
6 to an 4 Anjaneya extent of 1.12 acres inSale deedPrinters P Industrial estate Ltd Thirumuzhi in the name of M s. Anjaneya Printer P Ltd on 20/4/1994 at a companyt of Rs.
Understandably, this figure was included in the total expenditure of Rs.29,35,68,982/ and had been highlighted as these three items accounted for the major portion of the investments.
J.Jayaalithaa Sasikala Doc No.1024/89, dt.18 6 89 of SRO, Mylapore Land and building at 08 12 19M s. Jaya 5,28,039 II 17 Thiru Vi Ka lndustrial 90 Publications Estate, Guindy, in Sale Prior to check No.55, 56, Block No.6,deed period extent 5658 Sq.
A marked attribute of the prosecution witnesses, as numbered by the Trial Court, was that when examined on their first recall, they seemed to vacillate in their disclosures in the examination in chief but reaffirmed the same narration on their second recall.
Jagadeesh A Raja 16.75 cents in 09 03 19M s. Green Farm 125 II 73 S.No.1/1f old R.S.No.
859/ Undivided share of land only ,, 2,10,919.00 at Door No.
N. Sasikala 2,04,012 II 99 in Payyanoor Village 94 Ex P I00, Pg.
grounds and 11333sq.ft.
N. Sasikal 3,88,376 Il 241 Searra car PW 57 PW 92 Ex P 228 P 229, 66 Pg.
25 P 287, Pg.
on Ex P 1016, Pg.
I9 4 90 of ORB, Thanjavur Vacant site at Blake 19 04 199M s. Sasi 2,02,778 II 14 D. Road,Tanjore Town, 0 Prior Enterprises Mahar Nombu Chavadi, to the Partners Selvi extent 8970 Sq.ft.
23.4.90 i.e. 87/12000 undivided share N. Sasikala prior to of land in 11 ground Ex P 1940 CA 2061 check period 1736 sq.
16.75 cents in S.No.1/If03 09 19Tr.
I058 of Indian Bank 6.75 cents on 8.3.1994 189/1994M s. Green Farm 570200 II 70 PW 16 Jagadeesh A dt House Ex P 1189 , , Cash portion of Raja 9 3 1994CA No.1058 of Sale Indian Bank.
1/1c4 of94 Partner in Green Sholinganallore Village Sale Farm House PW 16 Jagadeesh A deed Raja Actual companysideration 09 03 19M s. Green Farm 8,65,400 II 72 paid to Tmt.
530400/ is to be admitted excluded and by cash Rs.
165/88 in deed CA No.1058 of Vettuvankani Village Indian Bank.
7 of Nellankarai Village 10 Acres and 41 cents in31 1 1994 2,33,770 II 57 S.No.346/1B, Tmt.
42/94 dated 8/2/1994 of SRO North Madras one sixth undivided 21 3 1995Tmt.
J. 3,40,527 II 199 30/4/1996 in Ca 1171 of Elavarasi indian Bank Abiramapuram opened in 28/3/95 Cash Balance as on 30 4 1996Tmt.
72, New No.
N. Sasikala on 11.12.92 34 Amount paid to Khuzeema 7,165.00 P.1519, Manuwala from CA 2196 of 1545 Canara Bank Mylapore of Tmt.
N.R. Sandhya, who also acted in films during 1960s.
purchased from Selvi J. N. Jayalaalitha Somasundaram, S o V. and Smt N. Namachiayam, 14, Thilagar Sasikala Street, Ayyappa Nagar, Trichy.
N. Khadhar Navaz Sasikala Con Road, Nungambakkam paid by Ch, dated 23.4.90 of CB which was registered as document No.641/93 of S R Thousand Lights, Dated 28/7/1993 TOTAL 14,39,674 GRAND Rs.
38671 of Canara Bank, Kellys in the name of Selvi Jayalalitha Grand Total 2,01,83,956.53 The Trial Court also gave the details of the income, derived by the accused during the check period i.e.1.7.1991 to 30.4.1996, in Annexure III, being Ext.
868/1993 Interest from Can Finance in 10,03,191.00 P.1510 FDR No.
of Andhra Pradesh with Grape Garden, Farm House and Servants quarters Land in Sy.
N. Sasikala on 13.2.95, 22.12.95, 10.1.96 and 17.4.96 29 Expenditure incurred towards 4,074.10 P.1519 PW.201 purchase of books from P.1527 American Book House, P.1537 Higginbothams and India Book House by Tmt.
N. 26.9.1990 on transfer from Sasikala Kellys branch in the name of Selvi J. Jayalalitha and Smt.
36, Poes Garden at the time of Search 86 items of jewels of Selvi ,, 17,50,031.00 J. Jayalalitha as evaluated by M s VBC Trust on 31.3.1991 62 items of jewels claimed toSmt.
15 lakh Interest from Sriram Investments 1,39,947.80 P.1382 to Selvi J. Jayalalitha vide FDR No.
7045 x 4 28100.00 7035 x 5 35175.00 63,355.00 From the SB 20614 of CBI Secunderabad of Selvi J. Jayalalitha during the check period 200 Amount paid to Tr.
J. 787 Elavarasi.
4,427.19 Add Item No.27 Rs.
1567 of Tenampet by Smt.
In some cases, A2 was also present at the time of negotiations for such purchases.
That admittedly numbere of the companypanies had filed returns either before the Registrar of the Companies or before the income tax authorities declaring the funds for the purchase of properties or acquisitions made in the names of the companypanies was numbered.
The Trial Court thus deduced that all the circumstances companyjointly substantiated that the acquisition of these companypanies were never intended to be the assets thereof and were also number treated to be their properties at any point of time.
36, Poes Garden, Chennai to the extent of Rs.2,01,83,957/ including the properties acquired in the name of M s. Jaya Publications, M s. Sasi Enterprises and Namadhu MGR, which had been floated by A1 and A2 with themselves as partners.
The numbereworthy feature of these deposits is that the same had number been in the account of A1.
14 Khadar Partners Selvi Navaz Khan road, Jayalaitha and 9 Nungambakkam at Tmt.
Rock2,77,666.00 P 1382 PW.201 Advertising from CA 2018 of P 1423 Canara Bank Mylapore of Selvi PW.188 Jayalalitha on M.O.1593 20.9.95 two entries 75 Amount paid to 2,19,566.80 P 1382 PW.201 O.Corporation of Madras P 1424 from CA 2018 of Canara Bank to 1432 Mylapore of Selvi J. Jayalalitha between 4.9.91 to 27.6.95 76 Amount paid to Salam 12,73,642.00 P 680 PW.201 Stores from CA 2018 of Canara P 1382 PW.120 Bank Mylapore of Selvi J. To P Jayalalitha from 1452 9.7.91 to 6.12.95 77 Amount paid to Romaga 75,352.00 P 1382 PW.201 Foam from CA 2018 of Canara P 1453 Bank Mylapore of Selvi J. Jayalalitha from 9.7.91 to 6.12.95 78 Amount paid to C. Sango from 10,258.56 P 1382 PW.201 CA 2018 of Canara Bank P 1454 Mylapore of Selvi J. Jayalalitha on 19.4.94 79 Amount paid to SBKC 42,400.00 P 1382 PW.201 Carrier from CA 2018 P 1455 of Canara Bank Mylapore of Selvi J. Jayalalitha on 6.1.95 and 1.12.95 80 Amount paid to SE, MEDC from 58,463.00 P 1382 PW.201 CA 2018 of Canara Bank P 1456 Mylapore Selvi J. to 1462 Jayalalitha between 10.7.91 and 6.11.95 81 Amount paid to Tr.
VI while dealing with expenditure.
Thereafter, by its judgment dated 18.11.2003 in Transfer Petition Criminal Nos.77 78/2003, the Supreme Court transferred the said matter to the State of Karnataka and in terms of the said judgment, the Government of Karnataka by its order dated 27.12.2003 duly accorded sanction for establishment of the Special Curt at Bangalore and by Notification dated 19.02.2005, duly appointed Shri V. Acharya, Senior Advocate and former Advocate General of Karnataka as Public Prosecutor to companyduct the said matter.
The Trial Court companycluded that the registrar who registered these properties and PW 181 who negotiated with the purchasers, distorted the rules to help A1 and they went out of his way to oblige her.
Elavarasi on 3.11.95 214 Amount paid to Tr.
46,000.00 P 1382 PW.201 Rangammal from CA 2018 P 818, of Canara Bank Mylapore of 819 PW.152 Selvi J. Jayalalitha M.O.637 on PW.126 1.2.92, 29.4.92, 26.9.92, 3.4.93, 8.10.93, 30.12.94 and 20.5.95.
13,000.00 P 1382 PW.152 Selvaraj from CA 2018 of P 820 Canara Bank Mylapore of P 821 PW.201 Selvi J. Jayalalitha on M.O.637 29.7.95 and 2.12.95 Page 223 82 Amount paid to SMCS Ltd., 8,017.25 P 1382 PW.201 from CA 2018 of Canara P 1463 Bank, Mylapore of Selvi J. Jayalalitha on 29.11.95 83 Amount paid to Tr.
P138 to 2, P.783 Venkateswara Cine from A 2018 on 14.10.1995 86 Amount paid to Adyar Gate 1,75,246.25 Ex.
94,000.00 P 1382 PW.201 Saminathan from CA 2018 of P 1496 Canara Bank Mylapore of Selvi J. Jayalalitha on 15.9.95 and 10.10.95 137 Amount paid to Tamil Nadu 1,08,000.00 P 1382 Government Fund from CA 2018 of Canara Bank Mylapore of Selvi J. Jayalalitha on 11.1.92 138 Amount paid to United India 1,32,796.00 P 1382 Insurance from CA 2018 of P 1497 Canara Bank Mylapore of Selvi to 1500 Jayalalitha on 9.1.92, 28.3.92, 31.3.93, 29.7.93, 18.3.94, 16.3.95 and 24.3.95 139 Amount paid to VI G Tech 91,157.64 P 1382 PW.201 from CA 2018 of Canara Bank P 1018 PW.180 Mylapore of Selvi J. Jayalalitha on 10.1.96 140 Amount paid to Chinna 7,500.00 P 1381 PW.201 Thambi from CA 2018 of Canara P 1389 Bank Mylapore of Selvi J. Jayalalitha on 29.5.92 141 Amount paid to Vision Hire 2,50,000.00 P 1381 PW.201 from CA 2018 of Canara Bank P 1501 Mylapore of Selvi J. Jayalalitha on 3.3.93 142 Amount debited from CA 15,90,726.00 P 1382 PW.201 2018 of Canara Bank Mylapore P 1502 of Selvi J. Jayalalitha towards Indian Bank Account Government transactions on 28.8.95 143 Amount paid to Post Master T.399.00 P 1382 PW.201 Nagar from CA 2196 of Canara P 1503 Bank Mylapore of Tmt.
N. Sasikala between to 7.4.93 and P 1565 16.3.95.
N. Sasikala on 24.1.96 148 Amount paid to Corporation of1,393.95 P 1510 PW.201 Madras of MS from SB 23218 of Canara Bank Mylapore of Tmt.
Rs.1,52,000 Amounts paid to M s. Nathella Anjaneyalu Chetty and Sons by cheque No.93293 P 2262 PW.238 and 93294 of Canara Bank P 2263 Mylapore towards companyt of two pairs of Gold Ear studs, studded with Diamonds Vide bill No.45598 and 45599 Rs.4,36,978/ 151 Amount paid to Tvl.
VN Sudhakaran on 21.10.94 154 Amount paid to R. 3,000.00 P 1576 Loganathan from CA 2220 of P 1591 Canara Bank Mylapore of Tr.
VN Sudhakaran on 13.3.96 157 Amount paid to Tr.
VN Sudhakaran on 21.10.94 159 Amount paid to Tr.
to 1603 VN Sudhakaran on 19.9.95, 7.11.95, 26.2.96 and 26.4.96 Rs.399 x 5 161 Amount debited towards DD 300.00 P 1576 Commission from CA 2220 of Canara Bank Mylapore of Tr.
VN Sudhakaran on 9.11.94 164 Amount paid to Post Master 399.00 P 1576 from CA 2220 of Canara P 1605 Bank Mylapore of Tr.
1.29 acres ub 25 2 199M s. J. Farm Houses6,49,770 II 68 No.18/4a1 of 4 Ex P 73 Enjambakkam Village PWSale Ex P 1207 CA 25 Bhandari .P.B to deed No.1054 of Indian read chief Bank.
T.K. deed No.1054 of Indian Bank.
I050 of Indian 27/1/94 Bank TOTAL 44,37,036 S HOUSING DEVELOPMENT Land and Building in 10 8 94 M s. J.S. Housing 9,95,670 II Plot No.40 and 41 with aSale Development built up area of 900 deed Ex P 1170 CA sq.ft.
I9, Pattammal 89 Publications Street, Chennai Plot Sale Prior to check No.83, R.S.No.4087, deed period extent 1897 Sq.
in,, 1,05,409.00 ground floor at Door No.
25 62 items of Jewels As per Tmt.
1397/1992 Rs.
Salary for Cook Tr.
31251, dt.4.5.1990 deposited through Ch.
VN to 1595 Sudhakaran on 18.3.94, 24.3.95, 6.12.95 and 27.3.96 156 Amount paid to OM Enterprises36,105.00 P 1576 from CA 2220 of Canara Bank Mylapore of Tr.
VN Sudhakaran on 13.8.94 158 Amount paid to SAI Bhas from 4,500.00 P 1576 CA 2220 of Canara Bank P 1597 Mylapore of Tr.
VN Sudhakaran on 31.12.94, 15.12.95 and 7.3.96 813 930 360 163 Amount paid to Tr.
N. Sasikala Undivided share of 21 9 1989 M s, Sasi 2,10,919 I Land only at Sale deed Enterprises Door No.
1,15,640.00 Add Item No.48 Rs.
27 lakh credited in SB 23832 and CA 2018 of Canara bank, Mylapore of Selvi J. Jayalalaitha Interest from Kothari Orient 60,437.82 Finance Ltd., to Selvi J. Jayalalitha vide FDR No.
Rs 1 Amount paid towards 50,93,921 P.1027 PW.182 interest in respect of the loan of Rs.1,50,00,000/ availed by M s. Jaya Publications from Indian Bank, Abirampuram, while closing the loan account on 25.06.1994 Apart from the principal amount of Rs.1,50,00,000/ 2 Repayment of Loan availed by 18,32,683 P.1260 PW.182 M s. Sasi Enterprises from Indian Bank, Abirampuram Rs.11,44,977.00 P Rs.
That in 90 of the registered deeds, the companypanies were number represented by their secretary or director and that the address of the companypanies were number recorded in such deeds, was numbered.
208 Amount paid to Tr.
25 lakh to N. Sasikala Income by way of clearing in SB 2,23,000.00 P.937 22792 of CBI, Secunderabad of Smt.
6,447.00 P 1382 PW.201 Ramsons from CA 2018 of P 1420 Canara Bank Mylapore of Selvi J. Jayalalitha on 5.8.95 70 Amount paid to Ramnad 5,940.00 P 1382 PW.201 District Consumer Forum from CA 2018 of Canara Bank Mylapore of Selvi J. Jayalalitha on 6.6.92 Two entries 71 Amount paid to Tmt.
VN Sudhakaran.
1952 opened on 23.10.1989 in the name of Namadhu MGR in which Selvi J. Jayalalitha and Smt.
13,045/ F Rs.
22 Sale DW 93 deed deed 0.40 acres in S.No.383 10 11 19Tmt.
N. Sasikala 10,87,196II 155 shares of land in 5 5 Ex P 105, Pg.
61 DD paid Ex P 1631, Pg.
38 39 of Vol.
57 VBC Before the check Trust onperiod 31 3 199 1 34 items of Jewels EvaluatiTmt.
the extent of 5100 Sq Ftperiod N. Sasikala in T.S.No.1091 Sale deed M s. Sasi Enterprises Doc No.456/90 dt.
14, Kadhar Enterprises Rs.50,000/ Nawaz Khan Road, Sale deedPartners Selvi paid on Nungambakkam Block 12, Jayalaitha and Tmt.
N. Tn 09 E 9207 Maruthi 26 12 199Sasikala 5,25,132 II 247 Esteem car 4 Ex D 270 Pg 1561 Ex P 237 Invoice Ex P 280 Registration TOTAL 2,80,05,8 57 GREEN FARM HOUSE Description of the ReferencStands in the Name Value of AnneItem No in Property e of of the xu Annexure Document property re II Rs.
1/1c4 of94 Partner in Green Sholinganallore Village sale Farm House Ex P 43 PW 16 Jagadeesh A deed to 45 Sale Raja agreement POA Ex P 1189 CA No.
VN.Sudhakaran 125 II 71 and old R.S.No.
Rs.539400/ be 17 By DD Rs.
235200/ Rs.235200/ is to be on 8/3/94 and cash be admitted excluded Rs.335000/ on 10/4/1994 PW 16 Jagadeesh A Raja 34 cents together with 16 6 94 M s. Green Farm 1,21,000 I I 80 26 companyonut trees in Sale House Ex P 1189 No.
3 Elavarasi together with a buildingSale deed with ground and first floor in S.No.94, Plot No.
J. 4,65,000 II 64 companyt of acquisition of 4 Elavarasi 10.78 acres over and Sale deed above the document value doc No.
J. 24,83,759II 186 companystruction in n Elavarasi residential building at Report No.1/66 Anna Nagar Chennai Cash Balance as on 30 4 1996Tmt.
15.3.95 187 Income Tax remitted by Selvi 9,24,316.00 PW.215 Jayalalitha for A Y. 1997 PW.227 98 PW.228 Rs.87158.00 13.9.95 Rs.87158.00 8.12.95 Rs.116212.00.
Sasikala on 30.8.94 and 23.3.94 145 Amount paid to MMWSSB from CA2,285.00 P 1519 PW.201 2196 of Canara Bank Mylapore P 1556 of Tmt.
During investigation, after companyducting search of the residential premises of A1 and various other locations, the Investigating Officer found several incriminating materials and voluminous documents were seized and statements of a large number of witnesses were recorded.
N. Sasikala 13748.60 x 2 towards policy No.750405742 36 LIC premium paid for March 13,748.60 Ex.
But, after 1.7.1991, there was sudden spurt in the acquisition of assets and during this period, A1 and A2 floated several firms in the names of A2, A3 and A4 viz.,
Rental income from No.
212, Extent 1206 Sq.ft.
64,520.00 19.6.1990 with Canara Bank of Mylapore Cash balance as on 1.7.1991 Selvi J. 2,57,886.25 in Jayalalitha the Bank of Madurai, Anna Nagar branch with SB Acc.
K, Block No.30, T.S.No.107, totally measuring 3525 Sq Ft purchased from MIRASI of 22A, William Road, companytonment Trichy, Cash Balance as on 30 12 1988Tmt.
It was of the view as well that there was numberhing on record to show that A2 to A4 had companyvened any general meeting of the companypanies during the relevant time or that regular returns were filed before the Registrar as required under the law.
N. Sasikala on 27.2.93 147 Amount paid to SE, MDC from 14,313.00 P 1519 PW.201 CA 2196 of Canara Bank P 1569 Mylapore of Tmt.
Sasikala on 5.9.91 150 i Amount paid in cash 5,88,978.00 P 1510 PW.201 to P 1570 PW.238 M s. Nathella Anjaneyalu P 1571 Chetty and Sons, towards companyt of Silver items for Puja purposes silver Kavacham for Vinayaga Idol situated in front of Poes Garden residence for Gold Polishing and blass plates on the main doors of Poes Garden and towards the companyt of six gold necklaces during Sept to Nov. 1995.
VN Sudhakaran on 28.1.93 152 Amount paid to United India 5,710.00 P 1572 from SB 24621 of Canara Bank, P 1575 Mylapore of N.Sudhakaran 153 Amount paid to S. Srinivasan 4,500.00 P 1576 from CA 2220 of Canara P 1590 Bank Mylapore of Tr.
N.Sasikala Land and Building at30 12 1988Tmt.
J. 35,00,000.00 Elavarasi from Royapetta Benefit Fund RBF Nidhi Ltd., vide HML/787, dt.
A2 was initially an occasional visitor to the residence of A1 at No.36, Poes Garden, Chennai 86, and started permanently living there with A1 from 1988 onwards and was acknowledged and declared by A1 as her friend cum sister.
44,264.00 P 678 PW.118 Kapoors on 4.5.95 and 7.6.95 56 Amount paid to Tr.
Ram 2,00,000.00 P 1382 PW.201 Jethmalani from CA 2018 of P 1465 Canara Bank Mylapore of Selvi P 1466 Jayalalitha on 19.7.95 and 9.9.95 85 Amount paid 14,000.00 Ex.
Jayaram 10,224.00 P 1382 PW.201 Sweets from CA 2018 of Canara P 1477 Bank Mylapore of Selvi J. Jayalalitha on 1.6.92 108 Amount paid to Mayil Mark 39,000.00 P 1382 PW.201 Mittai Kadai from CA 2018 of P 1478 Canara Bank Mylapore of Selvi Jayalalitha on 1.6.92 109 Amount paid to Nandini from 21,000.00 P 1382 PW.201 CA 2018 of Canara Bank X 15 to Mylapore of Selvi J. 17 PW.111 Jayalalitha on 15.5.1992 110 Amount paid to New Rama Caf 74,342.25 P 1382 from CA 2018 of Canara Bank Mylapore of Selvi J. Jayalalitha on 26.5.92 111 Amount paid to New Agarwal 14,000.00 P 1382 from CA 2018 Canara Bank Mylapore of Selvi J. Jayalalitha on 26.5.92 112 Amount paid to 15,150.00 P 1382 New P 1479 Bombay Sweets from CA 2018 of Canara Bank Mylapore of Selvi J. Jayalalitha on 21.5.92 113 Amount paid to 16,637.40 P 1382 Ramalakshmi Sweets from CA 2018 of Canara Bank Mylapore of Selvi J. Jayalalitha on 3.6.92 114 Amount paid to 13,302.90 P 1382 Roland Bakery from CA 2018 of Canara Bank Mylapore of Selvi J. Jayalalitha on 18.6.92 115 Amount paid to Salem Caf 13,520.00 P 1382 from CA 2018 of Canara Bank P 1480 Mylapore of Selvi J. Jayalalitha on 21.5.92 116 Amount paid to AGK Travels 15,814.00 P 1382 PW.201 from CA 2018 of Canara Bank P 1370 Mylapore of Selvi J. PW.199 Jayalalitha on 28.9.95 117 Amount paid to Anchor Cabs 19,211.00 P 1382 PW.201 from CA 2018 of Canara P 1286 Bank Mylapore of Selvi J. PW.185 Jayalalitha on 28.9.95 118 Amount paid to Annamalai Bus 47,790.30 P 1382 PW.201 from CA 2018 of Canara Bank P 1481 Mylapore of Selvi J. P 1482 Jayalalitha on 27.7.93 and 12.3.94 119 Amount paid to Govind Cabs 15,903.00 P 1382 PW.201 from CA 2018 of Canara P 1483 Bank Mylapore of Selvi J. Jayalalitha on 29.9.95 120 Amount paid to Vincent27,502.00 P 1382 PW.201 Travels from CA 2018 of Canara Bank Mylapore of Selvi Jayalalitha on 28.9.95 121 Amount paid as interest 11,861.00 P 1382 PW.201 towards T.O.D. between 27.1.92 and 3.11.95 from CA 2018 of Canara Bank Mylapore of Selvi J. Jayalalitha 122 Expenditure incurred by way 5,011.00 P 1382 PW.201 of DD Commission from CA 2018 of Canara Bank Mylapore of Selvi Jayalalitha on 25.1.93, 27.9.94, 2.5.95, 1.9.95, 22,8.95 and 17.10.95 123 Expenditure incurred by way 575.00 P 1382 PW.201 of folio charges from CA 2018 of Canara Bank Mylapore of Selvi Jayalalitha on different dates 124 Amount paid to CMs Relief 1,00,008.00 P 1382 PW.201 Fund from CA 2018 of P 1484 Canara Bank Mylapore of Selvi Jayalalitha on 5.10.93 125 Amount paid 1,08,000.00 P 1382 PW.201 to P 1485 Kanagabisheka Samith from CA 2018 of Canara Bank Mylapore of Selvi J. Jayalalitha on 26.3.93 126 Amount paid to Sacred Heart 1,00,000.00 P 1382 PW.201 Higher Secondary School from CA 2018 of Canara Bank Mylapore of Selvi J. Jayalalitha on 8.9.92 127 Amount paid to Rama 1,00,008.00 P 1382 PW.201 Anchaneya Trust from CA X 12, 2018 of Canara Bank Mylapore 13, 14 PW 110 of Selvi J. Jayalalitha on 12.5.94 128 Amount paid to Tamilaga27,000.00 P 1382 PW.201 Inipagam from CA 2018 of P 1486 Canara Bank Mylapore of Selvi Jayalalitha on 1.6.92 129 Amount paid to TNG Music 1,00,000.00 P 1382 PW.201 Academy from CA 2018 of Canara Bank Mylapore of Selvi PW.109 Jayalalitha on 21.12.91 130 Amount paid to President of 1,00,000.00 P 1382 PW.201 Thevar Peravai from CA P 1487 2018 of Canara Bank Mylapore of Selvi J. Jayalalitha on 3.1.94 131 Amount paid to R.V. Tower 50,000.00 P 1382 PW.201 from CA 2018 of Canara Bank P 1488 Mylapore of Selvi J. Jayalalitha on 17.3.92 132 Amount paid to Warla Trust 1,00,000.00 P 1382 PW.201 from CA 2018 of Canara P 1489 Bank Mylapore of Selvi J. Jayalalitha on 14.9.93 133 Amount paid to Tamil Nadu 49,500.00 P 1382 PW.201 Films from CA 2018 of P 1490 Canara Bank Mylapore of Selvi Jayalalitha on 20.9.95 49,500.00P 1382 P 1490 PW.201 134 Amount paid to A K. Vijaya Shankar from CA 2018 of Canara Bank Mylapore of Selvi J. Jayalalitha on 17.9.93, 5.4.95, 22.7.95, 20.8.94 26.10.95 134 Amount paid to A K. Vijaya 80,000.00 P 1382 PW.201 Shankar from CA 2018 of P 1491 Canara Bank Mylapore of Selvi To Jayalalitha on 1494 17.9.93, 5.4.95, 22.7.95, 20.8.94 and 26.10.95 135 Amount paid to Sun Shine from76,450.00 P 1382 PW.201 CA 2018 of Canara Bank P 1496 Mylapore of Selvi J. Jayalalitha on 9.10.95 136 Amount paid to Tr.
C.C. No.2/2001 was renumbered as Spl.
513735, dt.
30, T.S. No.
189/1991 92 for Rs.
107 1/5th Share of 1 ground17 1 1994M s. 3,19,230Il 54 and 1086 Sq.ft.
Salary for 7 Assistant Maids Male and Female servants at Rs.200/ per month for 59 months from 6/91 to 4/96 Rs.
44,384/ from FDR No.
79,890/ 1398/92 Rs.
P 2266.
N. 13,601.98 in Sasikala Canara Bank at Kellys branch with SB Acc.
Rajamma, companyk at Rs.500/ per month for 59 months from 6/91 to 4/96 Rs.
VN Sudhakaran on 26.10.95 160 Amount paid to Madras 1,995.00 P 1576 Telephones from CA 2220 of P 1599 Canara Bank Mylapore of Tr.
1183 dated 25.9.1997 and GOMS No.
7,62,151.00 PW.215 Sasikala for A Y. 1993 94 PW.227 during 13.3.96 PW.228 197 Wealth Tax remitted by Tmt.
On 28.9.94 170 Amount paid to Tr.
Raouthar, S o Anwardeen Raouthar, No.
107 totally measuring 3525 Sq.
1000/92 Rs.
Ltd., Ramaraj Agro Mills Pvt.
7,00,000/ ii Expenditure incurred towards laying HDPE Pipes Rs.
402 2 of Sundarakottai village, Mannargudi Tq.
3 in plot No.
J. Elavarasi on 7.11.95 215 Amount paid to Tr.
176 New Additional 107 662 1369.09 1,25,90,261/ companystruction in Farm House Bungalows at Payannur in Chengai Anna District 9.
On 5.4.95 173 Amount paid to Milan Jothi 12,500.00 P 1618 PW.201 from CA 2219 of Canara P 785 toPW.147 Bank Mylapore of Tmt.
Salary for Dhoby at Rs.3000/ per month for 59 months from 6/91 to 4/96 Rs.1,77,000/ Milk expenditure 18 Ltrs.
N. 5,85,420.00 Abishekapuram, Ponnagar in Sasikala Trichy in plot No.
1/ per month drawn for 27 months Lease income of Indo Doha 30,40,000.00 P.563, from SPIC in respect of SIPCOT P.564 Industries in Cuddalore Rs.
1 relating to the registration of ten firms with A2, A3, A4 and Lex Property Development Private Limited as partners, all registered incidentally on the same date i.e. 15.2.1995.
3600 x 34 Rs.
M.S. 120 and 1183, shall be companyfiscated to the State Government.
18 of 189 Sq.
J. Krishnapriya son and Elavarasi daughter of Tmt.
Marriage Expenses.
2,33,770II 60 No.345/38.
6 in ,, 2,02,778.00 Mahar Nombu Chavadi to the extent of 8970 Sq.
Hence, an application was filed before the Special Judge on 22.01.1997 for addition of A2, A3 and A4 as companyaccused and for incorporation of additional offences under Section 120 B of IPC read with Sections 13 2 and 13 1 e of 1988 Act and Section 109 of IPC.
C.C. No.7/97 on the file of the IX Additional Sessions Judge Special Court, I , Chennai.
Secondly That you A1 in pursuance of the said criminal companyspiracy, during the said period and the said places, being a public servant to wit the Chief Minister of the State of Tamil Nadu, acquired and possessed in your name and in the names of A2 to A4 and in the names of the business enterprises floated in the names of A2 to A4, pecuniary resources and property disproportionate to your known sources of income to the extent of Rs.66,65,20,395/ for which you companyld number satisfactorily account, and thereby you A1 companymitted an offence punishable u Sec.
2,000.00 P 1618 PW.201 Vijayan from CA 2219 of Canara Bank Mylapore of Tmt.
The Trial Court made an itemised reference to various deposits made in this account of heavy sums varying from Rs.26000 to Rs.11 lakhs from other accounts standing inter alia in the name of A2 and several other firms of which A1, A2 and A3 in particular were partners.
49,315/ of Canara Bank, Mylapore for Rs.
P.2330 Sl.
77,162.40 60/9 Rs.
City Civil Sessions Judge at Bangalore.
28,407/ as interest Loan obtained from Indian Bank, 75,00,000 P.1230 Abhiramapuram in the name of to M s Anjaneya Printers Pvt.,
Thus, the assets which were in the possession of A1 up to 1987 were found to be worth only Rs.7.5 lakhs.
N.Sasikala, 7,60,00,0II 166 tea factory extent two 95 Tmt.
Petition 289/2014 dated 26.6.2004 passed under Section 5 3 of the Criminal Law Amendment Ordinance recorded that after the resignation of A3 and A4, there was numberappointment of directors and that seemingly for that reason, the order of attachment passed in 1997 was number assailed for nearly two years.
48,822/ from FDR No.
1091 to the extent of partners 2400 Sq.
1, as against the figure of Rs.24,29,40,490/ being the value of her assets during the check period, as companyputed by the prosecution, her assertion is of Rs.6,52,34,410/ .
Jayalaitha and Tmt, N. Sasikala Vacant site at Blake19 04 1990M s. Sasi 1,15,315 I 13 H D Road Enterprises Tanjore Town 3rd Sale deed Partners Selvi division 6th Jayalaitha and Ward Mahar Nombu Tmt.
On 22.7.95 209 Amount paid to Tr.
Kishore 25,000.00 P 1382 PW.146 from CA 2018 of Canara Bank P 784 PW.201 Mylapore of Selvi J. Jayalalitha on 10.10.95 57 Amount paid to tmt.
Vacant site at Ward No.
39 Amount debited towards 3,170.00 P 1519 PW.201 interest for T.O.D. from CA 2196 of Canara Bank, Mylapore of Tmt.
75 1004 lakh was outstanding besides Rs.
C.C.208/2004 296 No.36, Poes Garden, Additional Block, paid on 22.11.91, 7.12.92, 10.2.93 and 19.2.93 Rs.
13,55,023/ Loan obtained from Indian Bank, 28,00,000 P.1210 Abhiramapuram in the name of 1212 M s J. Farm Houses of which the principal of Rs.
TOTAL 1,77,53,0 17 J FARM HOUSE Description of the ReferencStands in the Name Value of AnneItem No in Property e of Of the xu Annexure Document property re II Rs.
19, M s Jaya 5,70,039.00 Pattammal Street, Chennai in Publications Plot No.
PW 159 Rajagopal Ex P 906 to 908.
N. Sasikala name of M s. Jaya Ex P 1903 CA 2047 Publication P limited Canara Bank Ex P255 Chassis Rs.
13 2 of 1988 Act, A2 Tmt.
J. Elavarasi from 3.2.1993 to 30.4.1996 Interest paid to Smt.
5,845.00 P 1109 PW.182 Ramadoss from CA 1171 of Indian Bank, Abirampuram of Tmt.
The prosecution has thus insisted that in quantifying the expenditure towards the companystruction of the new additional building, the High Court thus patently erred number only on the actual built up area but also on the basic rate of companyt by drawing an analogy of a sentry shed with the new additional buildings, though these two classes of structures with the inherent characteristics thereof were number companyparable by any means.
In many cases, the sale transactions had taken place below the guideline value as has been deposed by PW159 and PW 221.
N. Sasikala 6,78,000 I I 19 the extent of 25035 1 Ex P 646, Pg.
22 DW 93 deed Sale deed 4.23 Acres in S.No.379/210 11 19Tmt.
N. Sasikala D. No.
In default to pay the fine, she shall undergo further imprisonment for one month.
4, Hussain Road, Koothannallore, Needamangalm, Tanjore.
602, Mount Road together with 54/42656th of undivided share of land in 17 grounds and 1856 Sq.
Vacant site at H.D.Road, in M s Sasi 1,15,315.00 3rd Enterprises Dvn, 6th Ward, Haar Nombu Chavadi in Tanjore to the extent of 5100 Sq.
17,86,000/ was outstanding besides Rs.
The witnesses included erstwhile directors of these companypanies, bank officials who stated about the opening of their accounts as well as advancement of loans, the companycerned sub registrars, who registered the sale deeds of lands purchased by these companypanies, officials from the office of the Company Registrar and Mr. Shiva, Real Estate Agent, who acted as the agent attorney of the vendors, whose lands were purchased by these companypanies.
Dasan 1,052.00 P 1109 PW.182 from CA 1171 of Indian Bank, Abirampuram of Tmt.
19 PattammalReport Explained that the St. Mylapore Chennai value of shed is PW 116 Rs.6,42,290/ and hence balance of Rs.1,57,710/ to be excluded Ex P 670 Report New additional EvaluatiM s Jaya 39,34,000II 190 companystruction in Buildingon Publications at S.No.32/2 4 Plot No.
954/1992 Rs.
53391 64280 Interest from Can Finance to 8,76,896.00 P.1377 Selvi J. Jayalalitha vide FDR No.
5006835 for Rs.
83 lakh Loan obtained from Indian Bank, 3,75,00,000 P.997 Abhiramapuram in the name of to Kodanadu Tea Estate of which P.1003 the principal of Rs.
ANNEXURE Il Properties acquired by Accused No.2 during check period according to DVAC TMT.
Salary for 6 drivers from 6/91 To 4/96 at Rs.1,500/ per month 16,15,500.00 PW.198 For 59 months Rs.5,31,000/ iv.
Sale J.Jayalalitha and 22 which is called No,l deed Tmt.
Sasikala Ex P 1255 CA 1044 of SE with Canara Bank TSR 333 Swaraj Mazda 12 01 198M s. Sasi 2,99,845 II 242 Van 12/1/1989 9 Enterprises Before Partners Selvi check Jayalalithaa and period Tmt.
1046/8, Thiruvotriyur Main Road, Kaladipettai, Chennai.
N. 10,82,420.00 P 1382 PW.190 Sasikala to Tr.
Amount deposited in MIDS No. ,,
2200 sq.ft.
S.No.1019 period N. Sasikala M s. Sasi Enterprises, Sale deed Doc No.457/90 dt 19 04 1990 of ORB, Thanjavur Dry land to the extent 12 07 199M s. Sasi 75,210 II 16 of 3.23 Acres in 0 Enterprises No.402/2 SundarakottaiSale deedPartners Selvi Village, Tanjavur Jayalaitha and Tmt.
Jayalalitha NO.
Ex P 226 Invoice P.263 Registration TN 01 N 9999 Swaraj 21 11 19M s Jaya 3,85,520 ll 236 Mazda Van PW 60 and PW91 Publications Selvi 66 J.Jayalalitha and Tmt.
Jayalaitha purchased and Smt.
7 lakh during the check period Interest paid to Selvi J. 47,265.81.00 P.1960 Jayalalitha vide SB 5158 of Bank of Madurai, Anna Nagar, Chennai Interest paid to Smt.
first Floor Ltd in Survey No,6794 which is called 69, Habibullah Road T Nagar Ms. 17 1/6th undivided shares 21 3 1995M s. 10,87,19II 157 of land in 5 grounds Anjaneya 6 and 1133 sq.ft.
718/1992 of Canara P.1519 Bank, Mylapore to Smt.
P.555, P.2287 Income by way interest to Selvi 4,52,871.00 P.1377 Jayalalitha vide her A c in SB No.
30.4.1990 of Bank of Madurai which lasted till 8.6.1992 though the FD matured on 30.4.1992 for which the interest was received through SB 38671 of Canara Bank, Kelly Branch of Selvi J. Jayalalitha Interest from SB Acc.
of Land and building at No.
N. Sasikala Branch PW 201 Ex P 1903 CA 2047 Canara Bank TN 01 0009 Tata Estate 29 07 19M s Jaya 4,06,106 II 234 Car PW57 PW 66 92 Publications Selvi J.Jayalalitha and Tmt.
Rs.335200/ to 17 by DD Rs.
Vanithamani and T.T. Vivekanandan.
Cash Balance as on 30 4 1996M s. Super 5,46,577II 30.04 96 in CA 1152 at Duper TV 216 IB Abiramapuram opened Pvt.
2,500.00 P 1618 PW.201 Anilkumar from CA 2219 of P 1619 PW.97 Canara Bank Mylapore of Tmt.
47,453 II 206 30 04 96 in Cb, Mylapore VN.Sudhakaran CA 2220 Opened on 7 4 1993 in the name of Cash Balance as on 30 4 1996Tr.
J. Elavarasi No.7 East beach Road , Neelankarai, Chennai 41 4 Acres 15 cents in 15 09 201J, Vivek 1,86,226 II 90 Karunkuzhipallam Village4 minor Sale deedRepresented by his mother and natural guardian Tmt.
J. Elavarasi.
23218 1,89,761.00 P.1510 of Canara Bank, Mylapore to N. Sasikala Interest of Rs.
50,000.00 8, ,, Block No.
He identified too, the signatures of Mr. Vijayan on the challans.
of land purchased from M s Holiday Sports Pvt.
N. Sasikala Ex P 1903 CA 2047 Canara Bank Ex P224 Invoice TN 04 E 0099 Mahindra M s Jaya 3,30,250 II 239 Armada Jeep PW 62 and Publications PW 67 Selvi J.Jayalalitha 29 04.19and Tmt.
39 and plot No.
in R C C Roof 1940 CA 2061 of 1155 sq.ft.
On 12.5.95 234 Amount paid to Tr.
The materials examined by the Trial Court evidenced heavy deposits withdrawals of cash and transfers thereof hitherto absent before A3, A4 had taken over the companypanies.
J. Elavarasi No.7 East Beach Road , Neelankarai, Chennai 41 TOTAL 10,20,823 SON AND DAUGHTER OF J ELAVARASI Amount deposited in the Bank son and 38,421 II 306 name of Master Vivek Records daugher of Selvi Snakila and Selvi TMT.
and M s. Kodanadu Tea Estate The further case of the prosecution is that during the check period i.e. from 1.7.1991 to 30.4.1996, there were numberbusiness activities at all in respect of many of the above firms, and in respect of others, the activities were more in the nature of acquiring assets like lands, machinery, building etc.,
120 dated 12.1.1997 issued by the State of Tamil Nadu were really the properties acquired and held by A2 to A4 for and on behalf of A1.
10,00,000.00 716767, dt.
N.R. Sandhya died in the year 1971 and by virtue of her mothers Will dated 01.11.1971, A1 became the owner of the following properties viz.,
Sasikala Natarajan, A3 Tr.
The Trial Court further ordered that necessary directions be issued to the companycerned banks to remit the proceeds of the fixed deposits and the cash balance standing to the credit of the respective accused persons in their bank accounts to be appropriated and adjusted towards the fine amounts.
7.10.1995 Hire charges received from ACT 6,26,410.00 P.658 India Ltd., for the vehicle No.
Ltd., Riverway Agro Production Private Limited, Fax Universal, Meadow Agro Farm Pvt.
4,21,093/ 244 Amount paid to over and 4,63,000.00 P 1903 PW.30 above the document value P 1924 PW.201 companycerned in document P 1925 No.282/94 dt.
P 2330 Page 1397 of Vol.
5 a, b and c PW 50 N, R.0 Sasikala Ex P 133 Ex P 1940 CA 2061 of SE with Canara Bank New Additional EvaluatioM s. Sasi 14,17,538II 191 companystruction in Buildingn enterprises Amount The balance and the change of roof Report to be accepted is amount for the works shed at MF Rs.4,76,525/ of 9 Guindy Industrial Rs.9,41,013/ Estate Chennai 32 to be Already explained excluded Cash Balance as on 30 4 1996M s. Sasi 4,59,976 I I 214 30/04/96 in CB, Mylapore Enterprises CA 2061 Opened on Partners Selvi 21/3/91 PW 201 Jayalaitha and Tmt.
It was directed as well that if even after such adjustment, the amount fell short of the quantum of fine, the gold and diamond ornaments, seized and produced before the companyrt after setting apart 7040 gms.
Income Tax and Wealth Tax.
It rejected as well the balance sheet and the profit and loss statement claimed to have been filed before the income tax authorities and on which the respondents primarily relied as their defence, as number proved in accordance with law besides being number in companyformity with the statutory prescriptions.
58 and New R.S.No.
13 1 e R w. Sec.
13 1 R w. Sec.
The others were registered during the check period and numberably, the date of registration of six of these had been 25.1.1994 and three bank accounts of five of them had been opened on the same date i.e. 27.1.1994.
house In 4 enterprises Ex P 46 Rs.52,205/ No.
N.SasikalaW o. Natarajan Doc No.2256/90, dt.3.5.90 of ORB, Thanjavur PW 144 DW 88 Land and Building to 22 8 199Tmt.
N. Sasikala Ex5,85,420 II 15 also listed Abishekapuram Village, 90 P 782 Pg.
Substantive sentences of imprisonment shall run companycurrently.
94 of 1993 M s. Sasi 5,72,910 II 175 Neelankarai Village with Enterprises an extent of 111976 Partners Selvi sq.ft.
4,410.00 P 1613 PW.201 Subbarama Reddy from SB A c. P 1616 No.25389 Canara Bank Mylapore of Tmt.
Amounts paid to Corporation of Madras towards sanction of building plan.
No assessment for companymercial tax has also been done with respect to the business of these firms.
Similarly, the Trial Court held that payments made with respect to item Nos.23 to 35, 37 to 44, 46, 48 to 54 56 to 176 had been proved by the prosecution.
Sasi 49,02,105II 26 extent of 1 ground and 3 Enterprises 1475 sq.ft.
2,23,750.00 PW.215 Sasikala for A Y. 1991 92 PW.227 during 2/93 PW.228 195 Income Tax remitted by Tmt.
N. from V.H. Subramanian, S o H.Sasikala Venkatasubban,15, Venkatraman Street, Srinivasa Avenue, Chennai 28 Shop No.
After analyzing the evidence of the prosecution witnesses and their depositions, it held that item Nos.229 230 have also been proved by the prosecution.
Amounts towards LIC premium.
King PW 115 Report N.Sasikala Ex P 665 Cash Balance as on 30 4 199Tmt.
N. Sasikala 3,13,530 II 7 R.Flats, 3/4 Anthu 89 Street, Santhome, Sale Chennai 4 of deed Tmt.
Ltd., M s. Lex Property Development Pvt.,
The Trial Court after analyzing oral and documentary evidence came to the companyclusion that the accused have number disputed the loan transactions and as a result whereof it held that the prosecution has proved Item Nos.1 to 8 of Annexure IV.
229 Amount spent towards 40,690.00 P 67 PW.21 electricity power companynection for 31 A Poes Garden new residence for SC Account Nos.203 43 209 SC Connection charge Rs.1,400/ security deposit Rs.1,000/ Electricity companysumption charges upto 30.4.96 Rs.30,210/ 230 Amount spent for securing 25,600.00 P 67 PW.21 electricity power companynection in respect of SC No.208 43 216 to 208 43 219 for 31 A Poes Garden at the rateof Rs.6,400/ per service companynection 231 Amount paid to Tr.
Ground Floor Sale deedPrinters P 2600 sq.ft.
Anjaneya together with a super Sale deedPrinters P structure in S.No.301, Ltd 4725/16 in 21, Padmanaban Streetm T Nagar New T S No.8025/1 Block No.
together 30 12 199M s. 59,96,34II 123 with building 3000 4 Anjaneya 6 sq.ft.
V while dealing with income and at Page 1416 of Vol.
At Page reference Mrs.N.Sasikala 4,35,62,372 Jaya Publications 4,07,74,157 Sasi Enterprises 2,80,05,857 Green Fam House 1,77,53,017 Jay Farm House 1,42,84,079 JJ Leasing and 1,838 Maintenance Jay Real Estate 44,37,036 JS Housing Development 41,35,497 Jaya Contractors and 10,98,087 Builders Kodanad Tea Estate 7,60,00,000 Sakthi Constructions 1,02,490 Lakshmi Constructions 1,02,490 Gopal Promoters 1,02,490 N.Sudhagaran 1,19,89,961 Individual Elavarasi 6,04,07,252 Vivek Son and 10,20,823 daughter of Mrs.J.Elavarasi Son and daughter of 38,421 Mrs.J.Elavarasi Mahasubha lakshmi Kalyana58,78,776 Mandapam Jaya Finance P limited 1,760 Anjaneya Printers Private6,16,91,574 limited Super Duper TV Private 41,22,377 limited GRAND TOTAL 37,55,10,35 4 Since companypanies Signora business enterprise, Meadow Agro Farms, Ramraj Agro Mills, Riverway Agro Mills, Lex Property Development, Indo Doha Pharmaceuticals are separate legal entities and they are number accused herein.
Mohan, Nikhil enterprises, Chennai 1 4 236 Expenditure towards 2,27,750.00 P 805 PW.149 electricity companysumption charges in respect of SC No.211 11 179 dt 1.8.75 of Jaya Publications at C 8, Thiru vi ka Industrial Estate, Chennai 32 for the check Period 237 Expenditure towards 27,529.00 P 806 PW.149 electricity companysumption charges in respect of S.C. No.211 11 180 dt.
The case of the prosecution is that, as on 1.7.1991, A1 was found in possession of properties and pecuniary resources in her name and in the name of A2 Smt.
N.R. purchased from R. Sarala Sandhya and Selvi Jayalalitha Door No.
PW 159 Rajagopal Ex P 906 to 908 Owner Mrs.Shanti Sale Subramaniam Others deed Ex P 1196 to Not examined 1198 Bank Transfer Challan 0.34 Acres together with16 6 94 M s. Green Farm 1,21,040 II 1 26 companyonut trees in Sale House Ex 82 No.165/9a in deed P 1189 CA No.1058 Vettuvankanni Village of Indian Bank.
Rs.1,34,565.00 Amount paid to Tr.
These witnesses had stated further, as numbered by the Trial Court, that the pay orders and the demand drafts issued by them for the purpose of acquisition of the assets as involved were at the instance of the respondents.
A2 companytinued to live with A1 since then.
Per companytra, it has been insisted on behalf of the prosecution that though its companyputation of the expenditure against twenty one items companyprising the investments in new or additional companystruction of buildings did sum up to Rs.29,35,68,982/ , the Trial Court taking numbere of eighteen such items, did quantify the expenditure at Rs.22,53,92,344/ .
It rejected the companyfirmatory letter offered by the respondents as false and bogus and further held that the identity of the person who disclosed the source, had also number been proved.
Hanif, No.
No.52 and Sy.
Not only uneven bargains but also inadequate companysideration price by undervaluing the properties was numbericeable in the transactions.
II Rs.
That a further cheque of Rs.4 lakhs was also issued by DW1 towards some items of additional work, was also stated by this witness.
The Trial Court returned the finding that the evidence on record cumulatively substantiated that the returns, the balance sheet and the profit and loss accounts were framed and fashioned to offer an explanation to the otherwise titanic unexplained credits in their respective bank accounts.
C.C. No.208/2004 and Spl.
On 29.12.95, 24.1.96 and 23.3.96 Rs.399 x 3 220 Amount paid towards 16,170.00 P 1109 PW.182 interest for T.O.D from CA 1171 of Indian Bank, Abirampuram of Tmt.
