The Madras High Court issued notice to Udhayanidhi Stalin Union government and tax authorities over alleged inconsistencies in election affidavit details Bench led by Chief Justice SA Dharmadhikari directed agencies to submit detailed report before court by April 20
The Madras High Court issued notice to Tamil Nadu Deputy Chief Minister Udhayanidhi Stalin, the Union government, and the Income Tax authorities in a petition alleging inconsistencies in his election affidavit.
A Bench headed by Chief Justice SA Dharmadhikari and Justice G Arul Murugan directed the Director General of Income Tax (Investigation) and the Union Ministry of Corporate Affairs to submit a report to the court by Monday, April 20.
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The notice was issued on a plea filed by Chennai voter R Kumaravel, who is from the Chepauk–Thiruvallikeni constituency. He sought an inquiry into alleged discrepancies in the assets declared by Udhayanidhi Stalin in his election affidavits for the 2021 Assembly elections and the forthcoming 2026 polls.
Udhayanidhi Stalin, who is contesting again from the Chepauk–Thiruvallikeni seat, has reportedly declared assets worth about Rs 20.6 crore in his election affidavit consisting of approximately Rs 12.9 crore in movable assets and Rs 7.7 crore in immovable assets. His declared income for 2024–25 is said to be Rs 10.4 lakh, while his spouse has reportedly disclosed income of over Rs 2.9 crore.
According to the petition, comparing the affidavits submitted in 2021 and 2026, along with records maintained by statutory authorities and company filings, shows “material discrepancies” in the declarations.
The petitioner alleged disappearance of assets that were previously shown, unexplained changes in loans, contradictions between what was stated in the affidavit and corporate records, and misclassification of financial transactions. The plea also raised concern about suppression of statutory compliance and alleged disproportionate financial activity when compared with the income that was declared. It argued that these issues make the disclosures unreliable and undermine the transparency requirement under election law.
The petition, filed under Article 226 of the Constitution, invoked the voters’ right to make an informed choice under Article 19(1)(a), contending that incomplete or inaccurate disclosures compromise electoral transparency. The petitioner requested a time-bound and independent investigation through specialized agencies, including the Income Tax Department and the Ministry of Corporate Affairs.
During the hearing, Senior Advocate V Raghavachari, appearing for the petitioner, submitted that the case is not aimed at any individual for punishment, but seeks verification of the information furnished in the affidavit submitted along with the nomination. He argued that voters should be able to know whether the candidate’s declarations are accurate before casting their votes.
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The Court, however, observed that once an affidavit is filed with nomination papers, it becomes public to invite objections, and that the Returning Officer does not determine the correctness of the disclosures since such issues would require evidence and a trial. The Court also noted that challenges regarding incorrect disclosures are typically addressed through election petitions after the elections.
At the same time, the petitioner maintained that remedies available after the election would not be adequate, arguing that voters are entitled to accurate disclosures at the time of voting itself.
The Court then called for responses from Stalin and the Income Tax authorities. Additional Solicitor General ARL Sundaresan appeared for the Income Tax Department and the Ministry of Corporate Affairs, while Advocate Niranjan Rajagopalan appeared for the Election Commission of India.
Case Title: R Kumaravelu Vs Director General of Income Tax
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