The Madras High Court on Monday issued a notice to the Income Tax (I-T) Department regarding a petition alleging a massive discrepancy in the asset disclosures made by C. Joseph Vijay, the chief of Tamilaga Vettri Kazhagam (TVK), in his nomination papers for the upcoming April 23 Assembly elections.
A division bench comprising Chief Justice S. J. Dharmadhikari and Justice G. Arulmurugan termed the reported difference of approximately ₹100 crore in asset valuation across two different constituencies a “serious irregularity.”
The legal challenge was initiated by V. Vignesh, a resident of Vyasarpadi and a registered voter in the Perambur constituency. The petitioner moved the court seeking a direction to tax authorities and the Election Commission of India (ECI) to conduct an enquiry into the “contradictory” financial disclosures made by the actor-turned-politician.
Vijay is contesting the April 23 Assembly polls from two seats: Tiruchirappalli (East) and Perambur. Under the Conduct of Election Rules, candidates are required to file Form-26 affidavits detailing their financial assets, liabilities, and educational qualifications.
According to the petitioner, the financial data submitted by the TVK leader in his two affidavits is irreconcilable. The petition highlights the following figures:
- Perambur Constituency: Total assets valued at ₹115.13 crore.
- Tiruchirappalli East Constituency: Total assets valued at ₹220.15 crore.
The petitioner argued that this discrepancy of over ₹100 crore constitutes a “willful suppression of facts.” He further contended that such inconsistencies violate the fundamental right of a voter to be truthfully informed about a candidate’s background under Article 19(1)(a) of the Constitution of India.
The plea emphasized the urgency of the matter, stating that if these financial disclosures, sources of income, and statutory corporate filings are not scrutinized before the polling date, the electorate would be forced to make an uninformed choice based on “misleading information.”
During the preliminary hearing, the division bench took note of the significant gap in the valuations. The bench observed that a difference of such magnitude between two filings for the same election cycle is a matter of serious concern.
The court has now directed the Income Tax Department to file its formal response regarding these alleged inconsistencies.
Responding to the development outside the court, TVK leader C. T. R. Nirmal Kumar dismissed the allegations, claiming the petition is based on “entirely false information.” Kumar stated to reporters:
“This case is registered based on completely incorrect data. We demand that this case be dismissed immediately.”
The matter has been adjourned to next week for further hearing.

