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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 the State Government could validly resume the land from the Corporation under Section 81 of the Jabalpur Corporation Act, and whether the Corporation could displace the validity of the notification by asserting that the original transfer had been made by the Central Government.
Analysis: The transfer document showed that the land had been granted by the Government of the Central Provinces, the predecessor of the State Government, and the Corporation had accepted the grant on that footing. The Court held that the case had to be decided on the pleadings and that the Corporation could not be permitted to advance a new factual foundation at the argument stage. The making of a public road was a public purpose, and once the transferor was correctly identified as the State Government's predecessor, the resumption power under Section 81 squarely applied. The Court also held that the Corporation was estopped from denying the source and character of the grant after having taken the benefit of it.
Conclusion: The notification resuming the land was valid and the challenge failed.