The court of additional chief metropolitan magistrate (economic offences) in Chennai, which is trying an income tax case against Tamil Nadu chief minister J Jayalalithaa, has allowed her petition to grant exemption from personal appearance till the completion of the election process. The results of the Lok Sabha elections will be announced on May 16.

Counsel for Jayalalithaa said the Supreme Court granted on April 15 a three-month extension for completion of the trial.

He claimed that the apex court further clarified on April 25 that the three-month extension would start on June 6. The copy of the Supreme Court's April 15 order has already been produced before the trial court. The copy of the second order would be submitted in a few days, the counsel said.

"The court is inclined to allow the petition and the case is adjourned to May 19 for fixing a date for appearance of the accused for questioning and answering the charges under Section 313 (1) (a) of the CrPC and for production of clarification order passed by Supreme Court on April 25," said the court.

The income tax department had filed a criminal case against erstwhile Sasi Enterprises and its partners - J Jayalalithaa and Sasikala Natarajan-- for their alleged failure to file returns for two consecutive years (1991-92 and 1992-93). The department alleged that they had committed offences punishable under provision of the Income Tax Act, 1961.