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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, under the Bombay Provincial Municipal Corporation Act, 1949, a licence inspector could file a complaint for an offence when the delegated power under section 481(1)(a) was vested in the Deputy Health Officer.
Analysis: Section 69(1) permits delegation of municipal powers to an officer, subject to control and conditions. Section 481(1)(a) authorises the Commissioner, and by delegation the empowered officer, to take proceedings against persons charged with offences. The power to take proceedings was held to mean that the delegate must himself initiate the complaint or prosecution. The language did not authorise the delegate to further entrust that function to another officer. Statutory authority to launch proceedings must be shown on the face of the complaint, and it cannot rest on an implied power of sub-delegation.
Conclusion: The licence inspector was not competent to file the complaint. The complaint lacked valid authority.
Final Conclusion: The appeal failed and the High Court's order setting aside the conviction and sentence was left undisturbed.
Ratio Decidendi: Where a statute authorises a delegated municipal officer to take proceedings, the function of instituting the complaint must be exercised personally by the empowered officer unless the statute expressly permits further delegation.