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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 the period of three months for making an application for re-determination of compensation under Section 28A of the Land Acquisition Act, 1894 commences from the date of the court award or from the date of knowledge of that award.
Analysis: Section 28A expressly requires an application to the Collector within three months from the date of the court award, excluding the day on which the award was pronounced and the time requisite for obtaining a copy. The provision contains no reference to the applicant's knowledge of the award. The rule relating to knowledge that applies in the context of Section 18 was held inapplicable, because Section 28A is a distinct remedy for persons who were not parties to the reference proceedings and the statute itself fixes the starting point of limitation. The Court also reiterated that beneficial legislation cannot be stretched beyond clear statutory language and that limitation must be applied strictly when the text is unambiguous.
Conclusion: The limitation period under Section 28A begins from the date of the court award and not from the date of knowledge. The delayed application was time-barred and the appeals failed.