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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 the draft scheme published under the Motor Vehicles Act could be quashed for inordinate delay in its approval under the statutory scheme-making process; (ii) whether the permit application under the temporary permit provision survived after the draft scheme was quashed.
Issue (i): Whether the draft scheme published under the Motor Vehicles Act could be quashed for inordinate delay in its approval under the statutory scheme-making process.
Analysis: The draft scheme had been published long earlier, but it had not been approved within the time contemplated by law. No satisfactory explanation was offered for the prolonged failure to finalise the scheme. In these circumstances, the delay was treated as legally unacceptable, and the draft scheme was set aside.
Conclusion: The draft scheme was quashed.
Issue (ii): Whether the permit application under the temporary permit provision survived after the draft scheme was quashed.
Analysis: The application under the temporary permit provision arose only as a consequence of the publication of the draft scheme. Once the scheme itself was quashed, the basis for considering that application ceased to exist.
Conclusion: The application did not survive and no further consideration was required.
Final Conclusion: The judgment relieved the appellant from the effect of the unapproved draft scheme, preserved interim operating rights for the limited period stated, and left it open to the authority to initiate a fresh scheme in accordance with law.
Ratio Decidendi: An unapproved draft scheme under the Motor Vehicles Act may be quashed where there is inordinate and unexplained delay in finalisation, and any permit application dependent solely on that draft scheme falls away once the scheme is set aside.