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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 a Letters Patent appeal lay to a Division Bench of the High Court against an interlocutory order passed by a Single Judge in the trial of an election petition under the Representation of the People Act, 1951.
Analysis: The statutory scheme of the Representation of the People Act, 1951, read with Article 329(b) of the Constitution of India, showed that election disputes are to be decided only by the authority created under the Act. The Act, as amended, vested trial of election petitions in a Single Judge of the High Court and expressly provided an appeal to the Supreme Court only from final orders under Sections 98 and 99. The Act did not provide any appeal from interlocutory orders. In view of the constitutional scheme, the history of the legislation, the limited appellate provision, and the need for expeditious disposal of election petitions, the Act was treated as a complete code on election disputes, and the ordinary appellate incidents of the Letters Patent could not be imported by implication.
Conclusion: A Letters Patent appeal from an interlocutory order in an election petition was not maintainable; the Division Bench had no jurisdiction to entertain it.
Final Conclusion: The appeal succeeded, the Division Bench judgment was set aside, and the Letters Patent appeal before the High Court stood dismissed.
Ratio Decidendi: Where a statute creating a special jurisdiction for election disputes provides a self-contained scheme with a limited express appeal, all other appeals, including a Letters Patent appeal against interlocutory orders, are excluded by necessary implication.