English
’s asset disclosures ahead of TN polls
Madras: The Madras High Court on Wednesday directed the Income Tax Department to carry out a preliminary inquiry into allegations of inconsistencies in the asset declarations filed by DMK leader Udhayanidhi Stalin and submit its findings within a short deadline, ahead of the upcoming Tamil Nadu Assembly elections.
A division bench comprising Chief Justice Sushrut Arvind Dharmadhikari and Justice G Arul Murugan instructed the Director General of Income Tax (Investigation) to file a report by April 20, noting the urgency of the matter in view of polling scheduled for April 23. The court observed that voters are entitled to accurate and transparent information regarding candidates’ financial disclosures.
The petition was filed by R Kumaravel, a resident of the Chepauk-Thiruvallikeni constituency, where Udhayanidhi Stalin is contesting for re-election. The petitioner alleged discrepancies between the affidavit submitted for the 2021 Assembly elections and the current nomination papers.
Senior advocate V. Raghavachari, appearing for the petitioner, argued that a comparison of the two sets of affidavits revealed possible inconsistencies, including changes in declared assets, unexplained variations in liabilities, and mismatches with certain corporate filings.
He contended that such irregularities raise concerns about transparency in electoral disclosures and the voters’ right to complete and accurate information.
On behalf of the Election Commission of India, counsel Niranjan Rajagopalan submitted that while candidates are required to make full disclosures as mandated by the Supreme Court, Returning Officers are not empowered to independently verify the accuracy of each declaration during the nomination stage.
He also referred to provisions under Section 125A of the Representation of the People Act, 1951, which prescribe penalties for false declarations, including imprisonment of up to six months, fines, or both—typically enforceable after due legal proceedings.
The petitioner clarified that the objective of the plea was not to initiate criminal action but to ensure that voters are made aware of accurate financial information before casting their votes.
The matter is scheduled to be heard again on April 20, after the Income Tax Department submits its report.
Location : New Delhi
Published : 15 April 2026, 3:12 PM IST