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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 Government resolution of 1931 created an enforceable right to cultivate the lands in perpetuity in favour of the adjoining owners, and whether the later governmental policy could validly supersede that arrangement.
Analysis: The lands belonged to the Government, which was competent to dispose of them by lease or permission to cultivate according to changing public policy. The 1931 resolution did not create any vested or indefeasible property right; at most it indicated a seasonal and precarious arrangement dependent on recession of water. The later 1953 memorandum lawfully superseded the earlier policy, and a mere administrative or policy decision could not be transformed into a permanent estate or perpetual tenure. Section 68 of the Bombay Land Revenue Code did not convert the limited permission to cultivate into a permanent right in immovable property.
Conclusion: The claim of a perpetual right under the 1931 resolution failed, and the High Court was wrong in treating it as creating a property right.