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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 letting out a house constructed on leased land for non-residential use amounted to a breach of the lease conditions so as to justify forfeiture and re-entry.
Analysis: The lease under the relevant appendix required construction of a house but did not impose any express restriction that the house must be used only for residential purposes. The Court compared the wording of other appendices under the same rules, where residential use was specifically mandated or non-residential use expressly prohibited, and held that the omission of any such restriction in the present clause was deliberate. Applying the principle expressio unius est exclusio alterius, the Court held that a house, unless prohibited by the lease or statute, is not confined to residential use alone. The Court also declined to decide the separate contention based on municipal or development-plan restrictions because the impugned action was founded only on alleged breach of the lease deed.
Conclusion: The letting out of the first floor for non-residential purposes did not contravene the lease deed, and the notice of re-entry could not be sustained.