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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 revision application under Section 154 of the Maharashtra Cooperative Societies Act, 1960 remained maintainable after the society was converted into a multi-State cooperative society during the pendency of the revision.
Analysis: The right to challenge an adverse order is a vested right that accrues when the original proceeding is instituted and is ordinarily governed by the law then in force. The Court extended that principle to revision proceedings, holding that a revision, like an appeal, is a statutory remedy by which an aggrieved party seeks scrutiny of an order passed by a subordinate authority. Neither the Maharashtra Cooperative Societies Act, 1960 nor the Multi-State Cooperative Societies Act, 2002 contained any express provision or necessary implication extinguishing pending revision proceedings upon conversion of a society into a multi-State cooperative society. There was also no provision transferring pending matters to the forum under the Multi-State Act. The provisions dealing with appeals, revision, disputes and limitation under the Multi-State Act were held inapplicable to a revision already instituted under the Maharashtra Act.
Conclusion: The revisionary authority retained jurisdiction to decide the pending revision on merits, and the objection based on conversion into a multi-State cooperative society was rejected.
Final Conclusion: The impugned order was set aside and the revision was restored for decision on merits.
Ratio Decidendi: A statutory right to seek revision against an adverse order vests when the original proceeding is instituted, and that vested right is not displaced by a later change in the legal status of the party unless the later enactment expressly or by necessary intendment takes it away.