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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, for eviction on the ground of unlawful subletting under section 13(1)(e) of the Bombay Rents, Hotel and Lodging House Rates Control Act, 1947, the sub-tenancy must continue to exist on the date of the suit, or whether proof that unlawful subletting had taken place before notice is sufficient.
Analysis: The expression "has sublet" was held to refer to the factum of unlawful subletting having taken place, and not to a requirement that the sub-tenancy must subsist up to the date of the suit. Once unlawful subletting is established, the tenant falls within the mischief of the statutory ground of eviction. The Court distinguished the earlier decision relied upon by the appellant, explaining that it dealt with a different statutory context and did not lay down that the subletting must continue till the filing of the suit. Accepting the appellant's view would enable a tenant to defeat the statutory ground merely by causing the sub-tenant to vacate after notice.
Conclusion: The existence of the sub-tenancy at the date of suit was not necessary. Proof of prior unlawful subletting was sufficient, and the eviction decree was upheld in favour of the respondent.