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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 ownership of a motor vehicle can pass between parties on the basis of a sale agreement or affidavit even though the registration certificate continues in the name of one party, and whether non-mutation of registration prevents recognition of the other party's ownership share.
Analysis: The applicable rule is that transfer of a motor vehicle, being movable property, is governed by the Sale of Goods Act, 1930 and not by the registration entry in the motor vehicle records. The provisions relating to registration under the Motor Vehicles Act operate as regulatory requirements and impose duties to report transfer, with penal consequences for default, but they do not postpone or negate the passing of title when the parties intended the transfer. The registration certificate is evidence of registration and may be relevant for regulatory purposes, but it is not a document of title. On the admitted facts, the defendant acknowledged that both parties contributed equally toward purchase and were to hold equal shares, so the plaintiff's ownership could not be denied merely because the truck stood registered in the defendant's name.
Conclusion: The plaintiff's half ownership in the truck was upheld, and the appellant's objection based on exclusive registration failed.