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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 an arbitration award directing parties to execute future documents for declaration and transfer of interests in immovable property required compulsory registration under the Registration Act, and whether it was therefore inadmissible in evidence and incapable of being made a rule of the court.
Analysis: The award did not itself purport to create, declare, assign, limit or extinguish any present or future right, title or interest in immovable property. It only directed the execution of further documents which, when executed, would effect such transfer or declaration. An award of this character falls within the exception for instruments that merely create a right to obtain another document, and not within the provision requiring compulsory registration of instruments that themselves create or extinguish rights in immovable property. The authorities relied upon by the Court supported this distinction between an award that itself effects a transfer and an award that merely contemplates a future conveyance.
Conclusion: The award did not require registration and was admissible in evidence.
Ratio Decidendi: An arbitration award is not compulsorily registrable where it does not itself create or extinguish rights in immovable property but merely confers a right to obtain a subsequent document that will do so.