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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, after the amendment of the Electricity (Supply) Act, 1948 in 1956, a licensee whose licence pre-dated the amendment could unilaterally enhance electricity charges in accordance with section 57A and the Sixth Schedule, without a fresh rating committee fixing the charges.
Analysis: The statutory scheme before the amendment required charges fixed by the Government on the recommendation of a rating committee to continue until altered through that procedure. After the amendment, section 57 and section 57A incorporated the Sixth Schedule into pre-existing licences and gave the licensee a statutory right to adjust charges subject to the safeguards in that Schedule. The change was held to regulate future conduct and procedure, not to destroy any vested right, because the controversy concerned the method of revising charges rather than a fixed substantive entitlement to a particular tariff. The earlier licence terms and the prior statutory scheme were treated as displaced to the extent of inconsistency with the amended provisions.
Conclusion: The licensee was competent to enhance the charges unilaterally in accordance with the amended statutory scheme, and the appellants had no enforceable vested right to insist on continuation of the 1952 rates until a fresh rating committee acted.