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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 offences under the Suppression of Immoral Traffic in Women and Girls Act, 1956 could be investigated by a regular police officer, or whether investigation was confined to the special police officer appointed under the Act.
Analysis: The majority held that the Act was a self-contained code for dealing with offences created by it, and that its machinery showed that the special police officer was intended to be the officer in charge of all police functions connected with those offences. The Act made the offences cognizable, but the powers of arrest, search, and other steps connected with enforcement were specifically linked to the special police officer and his subordinates. The expression "dealing with offences under this Act" was read broadly to include detection, prevention, and investigation, and the scheme of the Act was taken to imply exclusion of ordinary police investigation in order to avoid duplication and inconsistency.
Conclusion: The special police officer and his assistants alone were competent to investigate offences under the Act, and a regular police officer could not do so.
Dissenting Opinion: Mudholkar, J. held that the Act did not expressly confer exclusive power of investigation on the special police officer. In his view, the words "dealing with offences" were insufficient to exclude the ordinary powers of an officer-in-charge of a police station under the Code of Criminal Procedure, 1898, and the special police officer derived any power to investigate only from the general provisions of that Code, not from the Act itself.