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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 a conveyance of immovable property is invalid merely because the consideration named in the deed was not actually paid, and whether such a document can be upheld as a gift in the absence of attestation by two witnesses.
Analysis: Under the Transfer of Property Act, a sale is a transfer of ownership in exchange for a price paid or promised or part paid and part promised. The controlling test is the intention of the parties: if the intention is that title should pass immediately, the transfer is effective notwithstanding non-payment of the consideration, unless the transaction was agreed to take effect only upon prior payment. A deed in form of a conveyance cannot be treated as a gift where the statutory requirements for a gift, including attestation by two witnesses, are not satisfied. The fact that consideration was not paid does not, by itself, defeat an otherwise intended and operative conveyance.
Conclusion: The conveyance remained valid and operative on execution and registration, and the plaintiff's suit was rightly dismissed.
Ratio Decidendi: Non-payment of the consideration for a sale deed does not invalidate the conveyance where the parties intended immediate transfer of title; the decisive factor is the parties' intention, not actual payment, unless payment was made a condition precedent to the transfer.