Just a moment...
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. 
Press 'Enter' to add multiple search terms. Rules for Better Search
Use comma for multiple locations.
---------------- For section wise search only -----------------
Accuracy Level ~ 90%
Press 'Enter' after typing page number.
Press 'Enter' after typing page number.
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
Press 'Enter' after typing page number.
Press 'Enter' after typing page number.
Don't have an account? Register Here
Press 'Enter' after typing page number.
Issues: Whether the High Court was justified in interfering in second appeal with concurrent findings that the tenant had not sub-let the premises and in treating the matter as involving a substantial question of law.
Analysis: The statutory scheme confined second appeal to cases involving a substantial question of law. The landlord bore the burden of proving sub-letting, and the evidence showed only that the tenant and another person were living together as husband and wife and that the latter carried on business in the shop. That factual situation did not, by itself, justify a legal presumption of sub-letting. The deeming provision regarding ostensible partnership had no application because the case was not one of the tenant letting in a person as a partner for the purpose of sub-letting. The issue whether the proved facts warranted an inference of sub-letting was a matter of fact, and the concurrent rejection of the landlord's case by the Rent Controller and the Tribunal did not raise a mixed question of law and fact requiring interference.
Conclusion: The High Court was not justified in upsetting the concurrent findings, and its order directing eviction could not stand.