Lucknow, Sept. 29: Mayavati has paid an advance of Rs 14 crore as tax arrears, fuelling allegations that she was trying to wriggle out of an assets case against her.

“The income-tax department’s acceptance of the sum is expected to legitimise her assets, which the CBI alleges is disproportionate to her known sources of income,” a Samajwadi Party leader said.

Aides of the Uttar Pradesh chief minister, who had declared assets worth Rs 52 crore in June, said advance payment of tax arrears was an established practice.

“We do not know if she has become the highest tax-paying chief minister in the country but in tax law, it is established practice to pay tax in advance,” one of her aides said. “She has gone by the book.”

Sources said that in July, Mayavati had paid an advance of Rs 1.5 crore to the income-tax department in Delhi. Her aides deposited another Rs 12.5 crore on September 15.

“Why did she keep such huge arrears pending?” the Samajwadi leader asked. “We don’t want to make a huge issue out of this, but Mayavati is cleverly trying to get herself on the right side of the law.”

Samajwadi Party chief Mulayam Singh Yadav, too, faces a wealth case over properties he had bought during his tenure as chief minister.

Mayavati, who hadn’t contested the April-May Assembly elections, declared her assets on June 25 while filing her nomination for the legislative council polls.

At her political rallies, she keeps stressing that the wealth said to be hers is largely made up of supporters’ contributions to the Bahujan Samaj Party fund. The amount is deposited in her name because she is the party chief. The tax assessment, therefore, is done against her name.

Mayavati’s income has grown sharply in the past three years. In 1995-2003, her assets were shown at Rs 88.70 lakh. Her June 2007 affidavit said she had Rs 50.27 lakh in cash and Rs 12.88 crore in banks, financial institutions and non-banking financial companies.