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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: (i) Whether land situated within an urban agglomeration, but entered in revenue records and the master plan as agricultural land, ceased to be urban land because it was said to be mainly used for agricultural purposes.
Analysis: The statutory scheme under Section 2 of the Urban Land (Ceiling and Regulation) Act, 1976 shows that land within an urban agglomeration is excluded from the definition of urban land only if it is mainly used for agriculture. The expression "agriculture" has a limited meaning under the Explanation to Section 2(o) and does not cover every use of land merely because it is described as agricultural in records. The land records and the master plan were not conclusive. The material on record showed that the land was being used for running a brick kiln, with only a small portion being used otherwise. Such use was inconsistent with the land being mainly used for agricultural purposes.
Conclusion: The land was not mainly used for agricultural purposes and could be taken into account for ceiling determination under the Act. The High Court's view that it was exempt was incorrect.