Bengaluru | A special court here has said 27 kg of gold and diamond jewelry -- part of the material evidence in the disproportionate assets case against former Tamil Nadu Chief Minister late J Jayalalithaa and others -- would be handed over to the neighbouring state's government on March 6 and 7, paving the way for unlocking value of the assets to mobilise the Rs 100 crore fine imposed on her. While 20 kg could be sold or auctioned, the remaining was exempted by the Court on Monday considering the fact that the late Jayalalithaa inherited them from her mother.

Judge H A Mohan, presiding over the XXXII Additional City Civil & Sessions court, had last month directed the transfer of valuables seized from Jayalalithaa to the Tamil Nadu government.

The TN Government will then take necessary action on the disposal of these gold and diamond jewelery, it had said.

The trial was held in Karnataka on the direction of the Supreme Court and therefore all material evidence is in the Karnataka treasury now under the custody of the court.

The court had earlier held that the kin of Jayalalithaa were not entitled for the properties which are confiscated by the State. The Special CBI Court had thus rejected the petition filed by J Deepa and J Deepak, the niece and nephew of Jayalalithaa, respectively.

Ordering the transfer of the jewels to the Tamil Nadu Government, the Special Court judge had 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 to authorise "competent persons preferably in the rank of Secretary along with police to come and collect the jewels." In the same order, the Special Court had ordered the payment of Rs five crore to Karnataka for the expenses of the trial conducted in the State. The payment will be made from a fixed deposit in an account related to Jayalalithaa in the State Bank of India branch in Chennai.

The disproportionate assets trial against Jayalalithaa, her former close aide V Sasikala, V N Sudhakaran, who is the disowned foster son of Jayalalithaa, and Sasikala's sister-in-law J Ilavarasi was conducted by the Special Court in Bengaluru, which convicted them nearly ten years ago