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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 High Court could directly order demolition of the alleged unauthorised construction without the Municipal Commissioner first exercising the discretion vested under Section 351 of the Mumbai Municipal Corporation Act, 1888 and without the statutory show-cause process.
Analysis: Section 351 contemplates a notice to the person concerned and, if sufficient cause is not shown, vests the Municipal Commissioner with discretion to remove, alter or pull down the building or work. The power to decide whether demolition is warranted lies with the Commissioner and cannot be displaced by a writ court through a mandatory direction for demolition, particularly before the statutory authority has considered the matter. A notice under Section 354A is only a stop-work notice and does not substitute the demolition procedure under Section 351. The matter also involves civil consequences, so the statutory process and opportunity of hearing are material.
Conclusion: The High Court could not issue a mandamus directing demolition in the absence of an order by the Commissioner under Section 351. The appeal succeeds and the matter is to be decided by the Municipal Commissioner on merits after hearing the parties.
Ratio Decidendi: Where a municipal statute vests discretion in the Commissioner to decide whether unauthorised construction should be demolished after a statutory show-cause process, a writ court cannot bypass that discretion by issuing a direct demolition order.