A special court in this jurisdiction has announced that 27 kg of gold and diamond jewelry, which serves as crucial evidence in the disproportionate assets case involving the late former Chief Minister of Tamil Nadu, J Jayalalithaa, and others, will be transferred to the neighboring state's government on March 6 and 7. This decision aims to facilitate the realization of the assets' value, enabling the collection of the Rs 100 crore fine imposed on her.

Judge H A Mohan, presiding over the XXXII Additional City Civil & Sessions Court, had previously issued a directive last month for the transfer of the confiscated valuables from Jayalalithaa to the Tamil Nadu government.

When ordering the transfer of the jewels to the Tamil Nadu government, the Special Court judge said, “Instead of auctioning the jewels, it is better to transfer the same to Tamil Nadu by handing over the same through the Department of Home, State of Tamil Nadu." The Court had then issued the direction that the Tamil Nadu Home Department authorize "competent persons, preferably in the rank of secretary, along with police, to come and collect the jewels."
 has stated that it will subsequently take the required steps for the disposal of these gold and diamond jewelry pieces.

As per the directive of the Supreme Court, the trial took place in Karnataka, resulting in all material evidence being currently held in the Karnataka treasury under the custody of the court.

The court had previously ruled that the relatives of Jayalalithaa were not entitled to the properties confiscated by the state. The Special CBI Court consequently dismissed the petition filed by J Deepa and J Deepak, the niece and nephew of Jayalalithaa, respectively.

In the same ruling, the Special Court also mandated the payment of Rs five crore to Karnataka to cover the expenses incurred during the trial conducted in the state. This payment will be sourced from a fixed deposit held in an account associated with Jayalalithaa at the State Bank of India branch in Chennai.

The disproportionate assets trial involving Jayalalithaa, her former close aide V Sasikala, V N Sudhakaran (Jayalalithaa's disowned foster son), and Sasikala's sister-in-law J Ilavarasi was conducted by the Special Court in Bengaluru.

They were convicted nearly ten years ago.