CHENNAI: Madras HC Friday dismissed a plea by J Deepa, niece of J Jayalalithaa, challenging a notice issued by the I-T dept demanding payment of pending tax dues of the former TN CM amounting to Rs 36 crore. The notice was sent to Deepa as she was declared Jayalalithaa’s sole legal heir.The dept said the demand of Rs 36 crore was revised to Rs 13 crore, and a fresh notice issued to Deepa. Recording the submission, HC said the plea is not maintainable and, hence, dismissed.