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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 Section 30 of the Punjab Relief of Indebtedness Act, 1934 applied to the mortgage debt and whether the term "debt" in Section 30 had to be read with the narrower definition of "debtor" in Section 7(2).
Analysis: Section 30 embodies the rule of damdupat and, in suits in respect of a debt as defined in Section 7(1), bars a decree for more than twice the amount actually advanced less amounts already received. The definition of "debt" in Section 7(1) is inclusive, while the definition of "debtor" in Section 7(2) is exhaustive and confined to the debt conciliation scheme in Part IV. The statutory scheme shows that Section 30 operates in Part V independently of the narrower status requirements in Section 7(2). The prior Full Bench view, approved by the Supreme Court, was followed, and the contrary single-judge view was not accepted.
Conclusion: Section 30 applied to the mortgage debt, and the benefit of damdupat was available without requiring the mortgagor to satisfy Section 7(2).
Final Conclusion: The decree was confined to the statutory ceiling under Section 30, while the plaintiff was also granted the proved expenses and consequential interest.
Ratio Decidendi: For applying Section 30 of the Punjab Relief of Indebtedness Act, 1934, it is enough that the claim is in respect of a "debt" within Section 7(1); the narrower definition of "debtor" in Section 7(2) is relevant only to the debt conciliation provisions and does not control Section 30.