The tax department termed it benami property as the Patel Group was holding it even after the payment of Rs 450 crore towards the sale of PSL, along with shares and assets, for the alleged benefit of Sasikala, who paid the amount for the purchase.

The complaint alleges that Sasikala is the beneficial owner and the property in the instant case — the sugar factory of the PSL in Kancheepuram, along with the land, all the machinery, installations etc. — is benami.

After taking over the investigation in July, the CBI conducted searches at six locations in Tamil Nadu on August 12 in connection with the case, officials said.