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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, in proceedings for attachment before judgment, security furnished by a third party can be accepted under Order 38, Rules 5 and 6 of the Code of Civil Procedure, and whether the matter should be remitted to the trial court for examining the adequacy of that security.
Analysis: Order 38, Rule 6 refers to security without qualifying its nature. Read with Order 38, Rule 5 and Form No. 6 in Appendix F, the provision does not exclude security furnished by a third party. The prescribed form contemplates a surety undertaking liability for production of the property or its value, which supports acceptance of third-party security. Once such security is held permissible, the trial court must still determine whether the property offered is sufficient to satisfy any decree that may be passed, after hearing the plaintiff's objections.
Conclusion: Third-party security can be accepted in proceedings under Order 38, Rules 5 and 6 of the Code of Civil Procedure. The rejection of such security was unsustainable, and the matter had to be remitted to the trial court for decision on sufficiency of the security.
Ratio Decidendi: Security contemplated for attachment before judgment is not confined to the defendant's own security and may be furnished by a third party if otherwise sufficient.