The Supreme Court of India, on February 14, ruled against a petition filed by J Deepa, the niece of former Tamil Nadu Chief Minister J Jayalalithaa, who sought the return of properties confiscated in connection with the disproportionate assets case involving the late leader.

A bench comprising Justice BV Nagarathna and Justice Satish Chandra Sharma refused to interfere with the decision of the Karnataka High Court, which had denied the request to release Jayalalithaa's assets to her legal heirs.

J Deepa argued that since the criminal case against Jayalalithaa was abated following her death in December 2016, the properties seized during the legal proceedings should be returned to her heirs. She cited the Madras High Court’s recognition of her and her brother as legal heirs, granting them letters of administration for Jayalalithaa’s properties.

However, the Supreme Court ruled otherwise, emphasizing that the confiscation order must be adhered to by all concerned parties, including the legal representatives (LRs) of deceased A1 (Jayalalithaa).

Read Also:- SC Clarifies Penalty Conditions Under Section 271AAA for Undisclosed Income During Search Operations:[Income Tax Act]

Case History: Jayalalithaa’s Conviction and Acquittal

Jayalalithaa was convicted in September 2014 by a special trial court under the Prevention of Corruption Act, receiving a sentence of four years' simple imprisonment and a fine of Rs. 100 crores. However, in 2015, the Karnataka High Court overturned her conviction, acquitting her of all charges.

While the State challenged the acquittal in the Supreme Court, Jayalalithaa passed away in December 2016. Following this, in February 2017, the Supreme Court restored the conviction of the other accused but declared that the appeal against Jayalalithaa stood abated.

"Therefore, in respect of Dr. J. Jayalalithaa, who was arrayed as A1, the Criminal Appeal stood abated, and the direction of the Ld. Special Court towards confiscation/forfeiture of the attached property in SPL C.C No. 208 of 2004 is limited only to A2 to A4 and is not applicable to Dr. J. Jayalalithaa." - J Deepa's Petition

Read Also:- Supreme Court Clarifies Procedure for Using Portion of S.161 CrPC Statement to Contradict Witness

Karnataka High Court’s Observations

The Karnataka High Court had earlier dismissed J Deepa's plea, stating that the Supreme Court had clearly upheld the confiscation order and that it must be followed. The court pointed out that the apex court had examined the legal implications of Jayalalithaa’s death in paragraph 536 of its judgment and made explicit observations in paragraph 542 regarding the restoration of the trial court’s order in full.

"The apex court in its order in para 536 took into consideration the developments, including the death of A1, and was cautious in stating that there is a peremptory termination of criminal proceedings regarding A1. Despite considering this, in para 536 of the order and again in para 542, it was specifically held that the trial court order is restored in full, including all consequential directions." - Karnataka High Court

With this ruling, Jayalalithaa’s confiscated properties will not be returned to her legal heirs, including J Deepa. The Supreme Court’s decision upholds the Karnataka High Court’s stance and reinforces the legal precedent on the confiscation of assets in corruption cases.

Case: J Deepa vs The Superintendent of Police | SLP(Crl) No. 2208/2025