The case of the prosecution was that as on July 1, 1991 Jayalalithaa was found in possession of properties and pecuniary resources in her name and in the name of Ms. Sasikala to the extent of only ₹2.01 crore.

But after July 1, 1991 there was a sudden erupt in the acquisition of assets and during the check period (July 1, 1991-April 30, 1996) when she was Chief Minister.

The prosecution submitted that Jayalalithaa, a public servant, and her associates amassed assets to the tune of ₹66.65 crore which was grossly disproportionate to their known sources of income. Where as she got income of Rs 1 from Tamilnadu government as salary and thus in the entire five years period income accounts to Rupees sixty only

The trial court in Bengaluru, which held the value of the disproportionate assets to be ₹53.60 crore, convicted all the accused to four-year imprisonment and imposed a fine of ₹100 crore on Jayalalithaa and ₹10 crore each on Ms. Sasikala, Mr. Sudhakaran and Ms. Elavarasi.

After the order was set aside by the Karnataka High Court, the State of Karnataka went on appeal to the Supreme Court that upheld the order of the then trial court judge John Michael D’ Cunha.

Tamil Nadu initiates process in compliance with trial court order upheld by Supreme Court of India.

In order to comply with order ADMK party headed under E. palanisamy of Tamil Nadu government has quietly initiated the process of confiscating properties attached in the disproportionate assets case against former Chief Minister Jayalalithaa and three others in compliance with the trial court order that was upheld by the Supreme Court in February.

In the process Collectors of six districts, including Chennai, Kancheepuram and Tiruvallur, have been told to take physical possession of 68 properties registered in the name of six firms owned by the then All India Anna Dravida Munnetra Kazhagam (AIADMK) supremo Jayalalithaa or her close aide V.K. Sasikala, J. Elavarasi and V.N. Sudhakaran and all these three are in jail at present

Acting on the instructions of the State government, the Directorate of Vigilance and Anti-Corruption (DVAC), which is the prosecuting agency in the case, wrote to the Collectors marking a copy to the State Vigilance Commissioner to confiscate the properties.

The lands located in the six districts were worth several thousands of crores of rupees, DVAC sources said on Monday.

After identifying and marking the lands, revenue officials would put up boards indicating that the land belongs to the Tamil Nadu government and also write to registration authorities not to entertain any transaction on the properties that were earlier attached by a Government Order in the wealth case.

“The Tamil Nadu government will become the owner of these properties which can either be used for official purposes or sold in public auction,” the official said.

Political observes said what it is been sucked by corrupt politicians, the natural justice system has put everything back.