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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 tenancy was validly terminated and whether service of the notice of termination was duly effected by registered post, certificate of posting, or affixture on the premises under the applicable law.
Analysis: Section 106 of the Transfer of Property Act permits termination of tenancy by written notice sent by post, tendered or delivered personally, or, where such tender or delivery is not practicable, affixed to a conspicuous part of the property. The repeated return of the registered notices, the earlier unsuccessful attempts to serve the tenant, and the certificate of posting supported a presumption of due service. Section 27 of the Mysore General Clauses Act, 1899 raised a deemed-service presumption for properly addressed and prepaid registered post, and the presumption under Section 114(f) of the Indian Evidence Act, 1872 also supported delivery where the notice was sent by post. On the facts, personal service was treated as impracticable, and affixture on the premises was held to be sufficient.
Conclusion: The notice of termination was valid and duly served; the tenant's objection failed.