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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: (i) whether Rules 8(ii) and 15(ii) of the Rajasthan Higher Judicial Service Rules, 1969, restricting eligibility for direct recruitment to advocates practising in the Rajasthan High Court or courts subordinate thereto for seven years, were violative of Articles 14 and 16 of the Constitution of India; (ii) whether the appellant in Civil Appeal No. 2411 of 1999, whose candidature had been rejected on the ground of salaried government employment, was entitled to relief after being held eligible for consideration; and (iii) whether the strictures and costs imposed against the appellant in Civil Appeal No. 722 of 1999 were liable to be set aside.
Issue (i): whether Rules 8(ii) and 15(ii) of the Rajasthan Higher Judicial Service Rules, 1969, restricting eligibility for direct recruitment to advocates practising in the Rajasthan High Court or courts subordinate thereto for seven years, were violative of Articles 14 and 16 of the Constitution of India.
Analysis: The eligibility restriction excluded advocates practising outside Rajasthan though practising elsewhere in India. The stated justification of local law and regional language knowledge was rejected because the same State's subordinate judicial service did not impose a comparable territorial practice requirement, and such knowledge could be tested by examination or interview. The classification was therefore found not to rest on an intelligible differentia having a rational nexus with the object sought to be achieved.
Conclusion: The restriction was held invalid and Rules 8(ii) and 15(ii) were struck down as unconstitutional.
Issue (ii): whether the appellant in Civil Appeal No. 2411 of 1999, whose candidature had been rejected on the ground of salaried government employment, was entitled to relief after being held eligible for consideration.
Analysis: The appellant was held eligible to be considered for interview, but selected candidates had already joined and the process had progressed to a stage where quashing the entire selection was not considered . The Court limited relief to a direction that similarly placed candidates should be considered in future recruitments.
Conclusion: No individual relief was granted to the appellant, and the dismissal of that appeal was maintained.
Issue (iii): whether the strictures and costs imposed against the appellant in Civil Appeal No. 722 of 1999 were liable to be set aside.
Analysis: The Court found that the adverse remarks were unnecessary in the facts of the case and that the cost order could not be sustained.
Conclusion: The strictures were expunged and the costs order was set aside.
Final Conclusion: The appeals resulted in invalidation of the impugned recruitment restrictions, partial relief to the successful appellant challenging the rules, no personal relief in the appeal concerning candidature, and removal of the adverse remarks and costs in the third appeal.
Ratio Decidendi: A recruitment rule that excludes advocates on the basis of the State in which they practise must satisfy Article 14 by showing an intelligible differentia and a real nexus with the object of selection; where that nexus is absent, the rule is unconstitutional.