Vijay, the founder of the Tamil political party Tamilaga Vazhvurimai Katchi (TVK), has appealed a recent ruling by the Madras High Court which dismissed his plea against a ₹1.5 crore ($180,000 USD) penalty imposed by the Income Tax Department. The penalty stems from allegations that he did not disclose his full income during the 2015-16 assessment period. The Income Tax Department conducted searches at Vijay's residence on September 30, 2015, during which they claimed to have discovered ₹15 crore ($1.8 million USD) in undisclosed income from his film 'Puli'. Vijay reported an income of ₹35.42 crore ($4.3 million USD) for that financial year, but the department contends that he failed to report the full earnings from the film. The court's decision, made by Justice Senthilkumar Ramamoorthy on February 6, stated that the penalty was issued within the legal time frame set by the Income Tax Act. Vijay's attempts to challenge the legitimacy of the notice and the penalty are now being reconsidered in his appeal.