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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 a victim in a private complaint case has a statutory right of appeal under the proviso to Section 372 of the Code of Criminal Procedure, 1973, whether a complainant who is not a victim must seek special leave under Section 378(4) of the Code of Criminal Procedure, 1973, and whether a victim who is also the complainant is excluded from the benefit of Section 372.
Analysis: The right of appeal conferred by the proviso to Section 372 is a substantive statutory right available to a victim against acquittal, conviction for a lesser offence, or inadequate compensation. The definition of "victim" under Section 2(wa) is wide enough to include a complainant who has suffered loss or injury, and the mere fact that the victim also happens to be the complainant does not exclude that person from the class of victims. At the same time, a complainant who is not a victim must proceed under Section 378(4) and obtain special leave, because the special appellate route for complaints remains distinct. The interpretation adopted earlier in Selvaraj excluding a complainant-victim from Section 372 was not accepted.
Conclusion: A complainant who is also a victim can invoke the proviso to Section 372, while a non-victim complainant must seek special leave under Section 378(4). The contrary view that a complainant-victim is excluded from Section 372 was held to be incorrect.
Final Conclusion: The reference was answered by recognising the victim's appellate right in private complaint cases and by clarifying that the complainant-victim is not disentitled from that remedy, with the matters to proceed before the appropriate Bench for disposal in accordance with the opinion expressed.
Ratio Decidendi: The proviso to Section 372 confers an independent right of appeal on a victim, and the definition of victim includes a complainant who has suffered loss or injury; only a complainant who is not a victim must resort to Section 378(4) and obtain special leave.