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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 alleged occupant was proved to be a sub-tenant so as to attract the prohibition against sub-letting under the rent statute. (ii) Whether the use of the premises for tailoring activities amounted to a prohibited change of user.
Issue (i): Whether the alleged occupant was proved to be a sub-tenant so as to attract the prohibition against sub-letting under the rent statute.
Analysis: Sub-tenancy requires proof of exclusive possession of the relevant portion of the premises and an arrangement under which occupation is held for consideration. The record disclosed no pleading or finding of exclusive possession, and no court below had found that the tenant had parted with control over any distinct part of the premises. The evidence also did not establish monetary rent or any quantified consideration. Services rendered by the occupant, even if associated with occupation, could not on these facts be treated as rent or consideration within the statutory scheme so as to constitute sub-letting.
Conclusion: The alleged sub-tenancy was not proved and the finding of sub-letting could not be sustained.
Issue (ii): Whether the use of the premises for tailoring activities amounted to a prohibited change of user.
Analysis: The sewing machine and tailoring work were treated as part of the tenant's own arrangement and not as a separate independent use of the premises. On the evidence, the activity did not establish a separate non-residential user in the manner required to attract the statutory prohibition on change of user.
Conclusion: The alleged change of user was not established.
Final Conclusion: The concurrent findings against the tenant were set aside because the essential factual and legal ingredients of sub-letting and prohibited change of user were not made out, and the eviction claim failed.
Ratio Decidendi: A finding of sub-letting cannot stand unless exclusive possession and consideration for occupation are established on the evidence; services without quantified monetary consideration do not, by themselves, satisfy that requirement under the rent statute.