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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 criminal complaint under sections 63 and 628 of the Companies Act, 1956 could be quashed under section 482 of the Code of Criminal Procedure, 1973 on the ground of limitation.
Analysis: The question of limitation depended on when the Registrar of Companies acquired knowledge of the alleged false statement and could not be determined merely from the date of issue of the prospectus. Limitation in such complaints was held to be a mixed question of law and fact, requiring evidence at trial. In proceedings under section 482 of the Code of Criminal Procedure, 1973, the Court could not undertake a factual inquiry into disputed matters or decide whether the complaint was filed within time when those facts had not yet been examined by the trial court.
Conclusion: The complaint could not be quashed on the limitation plea at the threshold, and the petitioner was left to raise that issue before the trial court during trial.
Ratio Decidendi: A complaint cannot be quashed under section 482 of the Code of Criminal Procedure, 1973 on a limitation objection where the starting point of limitation depends on disputed facts and the issue is a mixed question of law and fact to be decided on evidence.