Common Order:

Since common questions arise for consideration in the above Criminal Original Petition and in the above Criminal Revision Case both the cases are disposed of by this common order.

2. The brief facts which are necessary for the disposal of the above cases are set-out below:-

(i) The petitioner is the accused in E.O.C.C.No.263 of 1997 on the file of the learned Additional Chief Metropolitan Magistrate, (Economic Offence-I), Egmore, Chennai – 8. The respondent filed a complaint for the alleged offence under Section 35 (B) of The Wealth-Tax Act, 1957 (27 of 1957) (hereinafter referred to as “the Act”) in respect of non-filing of the Wealth Tax Return for the assessment year 1993-1994. The gist of the allegations are as under:-

(ii) The petitioner is the General Secretary of the political party-All India Anna Dravidar Munnetra Kazhagam (A.I.A.D.M.K.). Earlier she was a Member of Parliament (Rajya Sabha). She was also the Chief Minister of Tamil Nadu during the period 1991-1996.

Prior to her entry into politics, she was a film artist. The petitioner was assessed to wealth-tax since the assessment year 1966-1967 and as such she is aware of her duties and responsibilities under the Act. For the assessment year 1993-1994, relevant to the valuation date 31.03.1993, the petitioner was in possession and ownership of various assets set out in detail in the complaint. For the assessment year 1992-1993 she filed a return of wealth on 211. 1992 on net wealth of Rs.5,81,94,800/- and her net wealth was assessed at Rs.6,53,98,100/-. The wealth tax return of the petitioner for the wealth tax assessment year 1993-1994 was due to be filed on or before 31.08.1993 as required under Section 14 (1) of the Act. However the petitioner did not file her return of wealth within the due date prescribed by the Statute inspite of being aware of her statutory duty. Thus the petitioner has wilfully and deliberately contravened the provisions of section 14 (1) of the Act by not furnishing her return of wealth on or before the due date prescribed by the Statute i.e., 31.08.1993 without any valid reason and thereby committed an offence under Section 35 (B) of the Act.

(iii) Since the petitioner did not file the return a notice under Section 16 (4) of the Act was issued on 18.01.1994 requiring the petitioner to file the return of wealth within 30 days from the date of receipt of the notice. The said notice was served on the petitioner by RPAD on 19.01.1994. Inspite of that the petitioner neither sent a reply nor filed a return. A reminder letter dated 10.02.1995 was issued and the petitioner did not respond inspite of the Statutory Notice issued under Section 16 (4) of the Act. Since there was persistent failure in furnishing the return, in order to complete the assessment, a letter was issued on 31.07.1995 requiring the petitioner to furnish details of assets owned by her as on 31.03.1993 and also particulars of debts or liabilities as on that date. The case was posted on 22.08.1995 for furnishing the aforesaid information and enquiry. Repeated adjournments were sought on behalf of the petitioner but the details sought for were not furnished. Therefore the assessment was completed under Section 16 (5) of the Act on 15.02.1996. The total taxable wealth was arrived at Rs.3,17,43,100/- and the wealth tax payable was determined at Rs.3,02,431/-and against that the petitioner filed an appeal. The Commissioner of Wealth-tax (Appeals) passed an order dated 16.06.1997 revising the assessment. Thereafter the income-tax and wealth-tax liabilities were deducted and taxable wealth was arrived at Rs.1,34,99,600/- and the wealth tax payable was determined at Rs.1,19,996/- and with the interest under Section 17 (B) of the Act, the wealth-tax payable was determined at Rs.1,91,993/- for the assessment year 1993-1994. A show cause notice dated 30.07.1996 was issued calling upon her to show cause as to why prosecution proceedings under Section 35 (B) of the Ac