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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 an order granting interim custody of a seized vehicle under Section 451 of the Code of Criminal Procedure was interlocutory so as to bar revision under Section 397(2) of the Code; (ii) whether interim custody of a motor vehicle must invariably be given to the person in whose name the registration certificate stands.
Issue (i): whether an order granting interim custody of a seized vehicle under Section 451 of the Code of Criminal Procedure was interlocutory so as to bar revision under Section 397(2) of the Code.
Analysis: An order under Section 451 determining temporary custody between the parties does not finally decide their rights and is, therefore, interlocutory in nature. The bar under Section 397(2) applies, and the Sessions Court could not treat such an order as revisable merely because it thought the order was of an intermediary character. The revisional interference by the Sessions Court was thus without jurisdiction.
Conclusion: The order of the Magistrate was interlocutory, revision before the Sessions Court was barred, and the Sessions Court's order was liable to be set aside.
Issue (ii): whether interim custody of a motor vehicle must invariably be given to the person in whose name the registration certificate stands.
Analysis: The registration certificate is important evidence of ownership, but it is not a document of title and does not conclusively determine the right to possession. The statutory scheme of motor vehicle registration shows that registration follows ownership, and transfer of ownership is governed by general law. While the registered owner will ordinarily have a prima facie claim, the opposite party may show a better title or superior claim on the materials placed before the court. In proceedings under Section 482, the court will not reappraise facts afresh where the Magistrate has considered the relevant materials and applied the correct legal principles.
Conclusion: Interim custody need not be confined invariably to the registered owner, and the Magistrate's order granting custody to the accused was not shown to be illegal or fit for interference.
Final Conclusion: The challenge to the Sessions Court's revisional order succeeded, while the challenge to the Magistrate's custody order failed. The Magistrate's order was restored and the vehicle remained with the person found by the Magistrate to have the better claim.
Ratio Decidendi: For interim custody under Section 451 of the Code of Criminal Procedure, the court must determine the proper person entitled to possession on the basis of relevant materials; the registration certificate is strong evidence of ownership but not conclusive, and an order of interim custody under Section 451 is interlocutory and not revisable under Section 397(2).