Continuing his arguments, senior advocate Dushyant Dave, who is appearing for Karnataka in the disproportionate assets case, questioned the methodlogy adopted by the High Court in computing assets of Jayalalithaa.
"Can the Rs 1.5 crore received from (party) cadres as gifts on birthdays be said to be lawful source of income. It can't be. Then tomorrow every politician will go and do the same thing. All the politicians are revered by their cadres," Dave told the bench of justices P C Ghose and Amitava Roy.
"These leaders are like demi gods. They command enormous power. They have the capacity to subvert the system to their advantage. It is a reality," Dave said.
He said that the high court had accepted the contention of the accused that the gifts received by Jayalalitha on her birthday and also for her son's wedding have to be included in the income and has concluded that the income from gifts would be estimated as Rs 1.5 crore.
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"Here loan was taken but no authority was intimated about it during the check period. Each of these defence taken by the accused were clear cut after thought and a carefully crafted legal advice," Dave said.
He added that no one can tell the Income Tax department five years later that you had taken so much loan and acquired properties from that amount.
The senior advocate further said that under civil service
conduct rules government servants have to disclose their assets and income but they are unaware of any law in Tamil Nadu as the state has not rendered any cooperation.
The bench said it is not the question of cooperation given or not and if there exists any rule or law, the court can order for it.
The hearing remained inconclusive and will continue tomorrow.
Karnataka had said that the High Court's order acquitting Jayalalithaa and others needs to be set aside as there were glaring mistakes.
On July 27, last year the apex court had issued notices on Karnataka government's appeal seeking stay of the high court judgement to Jayalalithaa, Sasikala and her relatives V N Sudhakaran and Elavarasi, asking them to file their replies within eight weeks.
The apex court had earlier allowed an intervention application by BJP leader Subramanian Swamy in the matter and asked him to file the issues he wished to press before it.
Karnataka government, in its plea against the May 11 last year order, claimed that HC had erred in computing disproportionate assets of the AIADMK leader.
The Karnataka government also asked whether the high court had "erred in law" by according benefit of doubt to Jayalalithaa in pursuance of a Supreme Court judgement holding that accused can be acquitted if his or her disproportionate assets were to the extent of ten per cent.
The special court had in 2014 held Jayalalithaa guilty of corruption and sentenced her to four years imprisonment and imposed a fine of Rs 100 crore.