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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 the High Court had territorial jurisdiction under Article 226 of the Constitution of India to issue a writ against the Appellate Officer whose office was outside the State but who functioned under the State Act within the State for disposal of appeals; (ii) whether the evacuee interest in the partnership had already vested automatically in the Custodian under the evacuee property laws so that no fresh notice or declaration under the later enactments was required.
Issue (i): Whether the High Court had territorial jurisdiction under Article 226 of the Constitution of India to issue a writ against the Appellate Officer whose office was outside the State but who functioned under the State Act within the State for disposal of appeals.
Analysis: The appellate authority derived its jurisdiction from the State statute, was appointed for hearing appeals under that law, and exercised appellate power over matters arising within the State. The earlier authorities on territorial jurisdiction and merger were distinguished on the footing that they involved authorities legally and factually located outside the High Court's jurisdiction. Where the appellate authority, though maintaining an office elsewhere for convenience, functioned under the State Act within the State and disposed of appeals there, it could be treated as located within the territorial limits of the High Court for the purpose of Article 226.
Conclusion: The High Court did have jurisdiction to entertain a writ against the Appellate Officer.
Issue (ii): Whether the evacuee interest in the partnership had already vested automatically in the Custodian under the evacuee property laws so that no fresh notice or declaration under the later enactments was required.
Analysis: Under the relevant evacuee property regime, evacuee property vested automatically in the Custodian by force of law, and the later ordinances and Act continued that vesting by deeming and saving provisions. Once the initial vesting had taken place and the prior adjudication declaring the share to be evacuee property had become final, the matter could not be reopened by insisting on a further notice or a fresh declaration under the later provisions meant for properties not already vested.
Conclusion: The evacuee share had already vested automatically in the Custodian and no further notice or declaration was necessary.
Final Conclusion: The appeals succeeded on the jurisdictional issue and the matter was sent back for decision on merits, while the challenge to the automatic vesting and finality of the evacuee-property finding was rejected.
Ratio Decidendi: An appellate authority constituted under a State statute and functionally operating within the State for disposal of statutory appeals may be treated as within the territorial jurisdiction of the High Court under Article 226, and property that has already vested automatically in the Custodian by operation of evacuee-property law does not require a fresh notice or declaration under later saving or deeming provisions.