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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 bar under Section 195(1)(b)(ii) of the Code of Criminal Procedure, 1973 applies to prosecution for forgery committed before the document was produced in court.
Analysis: The provision restricting cognizance was construed strictly because it curtails the general power of a magistrate under Section 190 and the ordinary right to set criminal law in motion. The interrelation between Sections 195 and 340 showed that the statutory bar is confined to offences that have a reasonable nexus with proceedings in court and are committed in relation to a document while it is in custodia legis. A forgery committed outside court, before production of the document in judicial proceedings, does not become an offence affecting the administration of justice merely because the forged document was later produced in court. The deletion of the words referring to a party to the proceeding in the new Code was held not to alter that restrictive construction.
Conclusion: The bar in Section 195(1)(b)(ii) does not apply where the forgery was committed before the document was produced in court, and prosecution on a private complaint is not barred on that ground.
Ratio Decidendi: The statutory prohibition against cognizance under Section 195(1)(b)(ii) is limited to offences having a direct nexus with proceedings in court and committed in relation to a document while it is in court custody; forgery committed beforehand falls outside the bar.