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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 members of the managing committee of a cooperative society remain entitled to be included in the voters' list of the agriculturist constituency when only an interim winding up or liquidation order has been passed and no final order confirming the winding up has been made.
Analysis: On a conjoint reading of Sections 107, 108 and 20 of the Gujarat Cooperative Societies Act, 1961, the interim order of winding up does not by itself extinguish the society's registration or automatically disqualify its office bearers from acting in that capacity. The office bearers are required to vacate office only when a final order confirms the interim order of winding up. Until then, the registration of the society continues, and the managing committee members continue to hold their offices for the purpose of participation in the relevant electoral process. The Court accepted and followed the earlier view that, where no final winding up order exists, exclusion of such members from the voters' list is unwarranted.
Conclusion: The exclusion of the members of the managing committee from the voters' list was illegal, and they were entitled to be included in the final voters' list and permitted to participate in the election.
Ratio Decidendi: An interim winding up or liquidation order under the cooperative societies law does not, by itself, disqualify the society's managing committee from electoral participation unless and until a final order confirming winding up is passed.