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Generate professional replies to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
Step 1 – Issue Identification & Review
The AI analyses your query, notice, order, or uploaded documents and identifies the key issues involved.
• Review the issues identified by the AI
• Add, edit, remove, or refine issues as required
Step 2 – Draft Generation
Once you approve the issues, the AI performs issue-wise legal research and prepares a structured draft response.
• Relevant statutory provisions
• Judicial precedents and Supreme Court, High Court and other citations
• Issue-wise legal analysis
• Practical arguments and supporting content
• Professionally structured draft ready for further review. 
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Issues: Whether a conviction under the Narcotic Drugs and Psychotropic Substances Act, 1985 could be sustained when the recovery, seizure and deposit of the contraband were doubtful and the prosecution relied mainly on police testimony.
Analysis: The independent witness to the alleged recovery did not support the prosecution and the evidence of the investigating agency contained serious material discrepancies regarding the search, seizure and deposit of the seized article in the maalkhana. The entries relating to the seized currency were also found to be unreliable. In these circumstances, the recovery itself was not proved with certainty, and the statutory presumption under the Act could not arise when the foundational facts were doubtful.
Conclusion: The conviction could not be sustained on the sole testimony of the police witness. The appellant was entitled to the benefit of doubt and the conviction and sentence were set aside.
Ratio Decidendi: Where the prosecution fails to prove recovery and seizure of contraband beyond reasonable doubt, a conviction under the Narcotic Drugs and Psychotropic Substances Act, 1985 cannot be maintained merely on police evidence.