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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 the agreement for sale became unenforceable and incapable of specific performance after the enactment of the West Bengal Thika Tenancy (Acquisition and Regulation) Act, 1981 during the pendency of the suit.
Analysis: The agreement was entered into when the earlier Thika tenancy regime was in force, but during the pendency of the suit the 1981 Act came into operation. Under the Act, the landlord's superior interest vested in the State, transfer of thika tenancy interests was prohibited, and any transfer or agreement made in contravention of those prohibitions was rendered void. The Act also contained an overriding clause giving its provisions effect notwithstanding anything inconsistent in any other law, custom, agreement, decree, or order. In that statutory setting, the contract could not be specifically enforced because performance had become impossible and unlawful by reason of the later enactment, attracting the principle embodied in Section 56 of the Indian Contract Act, 1872.
Conclusion: The agreement became void and unenforceable after the 1981 Act, and specific performance could not be granted.