A writ petition has been filed in the Madras High Court seeking the registration of a First Information Report (FIR) against actor and Tamilaga Vettri Kazhagam (TVK) President C. Joseph Vijay over alleged income tax irregularities linked to the 2015 Tamil film Puli. The petition was numbered by the High Court Registry on Wednesday, 6 May 2025, and is expected to be listed shortly under the caption "For Maintainability."

Background and Court Proceedings

Though the plea was originally filed last month, the Registry had initially declined to number the case. A division bench comprising Chief Justice Sushrut Arvind Dharmadhikari and Justice G. Arul Murugan on 8 April 2025 directed the Registry to number the petition, subject to a maintainability hearing. The case's admission for numbering does not, by itself, constitute a finding of merit.

What the Petition Alleges

The plea is rooted in income tax proceedings initiated following the release of Puli in 2015. According to documents cited in the petition, the Income Tax Department conducted search and seizure operations at premises linked to Vijay on 30 September 2015, during which materials were allegedly recovered indicating unaccounted cash transactions. The records reportedly suggest that producers P.T. Selvakumar and Shibu of SKT Studios paid Vijay ₹4.93 crore in cash in addition to ₹16 crore via cheques as remuneration for the film.

The petition further states that Tax Deducted at Source (TDS) was deposited only against the cheque component and not for the alleged cash payment, which forms the crux of the alleged irregularity.

Vijay's Reported Disclosures to Tax Authorities

During the course of the tax proceedings, Vijay was reportedly questioned by Income Tax officials. According to the petition, he admitted to receiving nearly ₹5 crore in cash in connection with the film and agreed to pay taxes on the amount. He also reportedly made a voluntary disclosure of an additional income of ₹15 crore for the financial year 2015-16, including the alleged cash transaction, in order to settle the matter and cooperate with the department.

On 29 July 2016, Vijay filed his income tax returns for the assessment year 2016-17, declaring a total income of ₹35.42 crore, inclusive of the additionally disclosed amount. The returns reportedly also included claims for depreciation of assets worth ₹17.81 lakh and exemption for fans' club expenses amounting to ₹64.71 lakh.

What the Petition Seeks

The writ petition has sought criminal action and the registration of an FIR based on the findings recorded during the Income Tax proceedings. The court is yet to rule on the maintainability of the petition, meaning the legal process remains at a preliminary stage. Vijay's representatives had not issued a public response to the petition as of the time of this report.

Political Context

The petition arrives at a politically significant moment. Vijay, who formally entered politics by founding TVK, has been positioning the party ahead of the 2026 Tamil Nadu assembly elections. This is not the first time tax-related allegations have surfaced around the actor; critics and political rivals have previously raised similar questions. The timing of such legal challenges — ahead of a major electoral cycle — is likely to draw scrutiny from multiple quarters. How the Madras High Court rules on maintainability will determine whether the case proceeds further.