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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 Land Acquisition (Amendment) Act, 1984, including Section 11-A of the Land Acquisition Act, 1894, applied to acquisitions made under the U.P. Avas Evam Vikas Parishad Adhiniyam, 1965, so as to cause lapse of the acquisition proceedings.
Analysis: The acquisition under the Adhiniyam was held to proceed on the basis of incorporation of selected provisions of the Land Acquisition Act, 1894. On that footing, the later amendment to the parent Act did not automatically extend to the Adhiniyam. The earlier and later authorities noticed in the judgment had consistently taken the view that the Amendment Act of 1984 had no application to acquisitions under the Adhiniyam. Consequently, the notification analogous to Section 4(1) and the declaration analogous to Section 6 did not lapse merely because two years had elapsed after the amendment came into force.
Conclusion: The Land Acquisition (Amendment) Act, 1984 and Section 11-A of the Land Acquisition Act, 1894 were held inapplicable to the acquisition under the Adhiniyam, and the challenge to the acquisition on the ground of lapse failed.
Ratio Decidendi: Where a special statute incorporates provisions of the Land Acquisition Act, 1894 by incorporation, a subsequent amendment to the parent Act does not apply to acquisitions under the special statute unless the statute expressly so provides.