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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: (i) Whether the document executed between the parties created a lease or only a licence in favour of the petitioners. (ii) Whether the petitioners were entitled to interim injunction restraining the Corporation from resuming possession of the kiosks.
Issue (i): Whether the document executed between the parties created a lease or only a licence in favour of the petitioners.
Analysis: The character of the document had to be determined from its terms read as a whole and from the surrounding circumstances. A lease under section 105 of the Transfer of Property Act, 1882, involves transfer of a right to enjoy the property and creates an interest in the property, whereas a licence under section 52 of the Indian Easements Act, 1882, merely permits an act which would otherwise be unlawful and does not create any interest in the property. The auction terms and the deed showed that the petitioners were given only a personal right to occupy and use the kiosks for a limited period, that the benefit was non-transferable and non-heritable, that the Corporation retained legal possession, and that the arrangement was revocable at the Corporation's instance.
Conclusion: The document was a licence and not a lease.
Issue (ii): Whether the petitioners were entitled to interim injunction restraining the Corporation from resuming possession of the kiosks.
Analysis: Temporary injunction required a prima facie right, balance of convenience and risk of irreparable injury. Since the petitioners had only a revocable licence and no proprietary or possessory interest against the Corporation, they failed to establish a legal right capable of protection by injunction. On termination of the licence, the Corporation was entitled to re-enter and resume possession, and the petitioners could not claim protection as persons in settled possession against the lawful owner.
Conclusion: The petitioners were not entitled to interim injunction.
Final Conclusion: The petitions were liable to fail because the petitioners held only a revocable licence and not a leasehold interest, and therefore could not restrain the Corporation from resuming possession.
Ratio Decidendi: Whether a transaction creates a lease or a licence depends on the intention of the parties as gathered from the entire document and surrounding circumstances, and a licence that creates no interest in the property does not entitle the licensee to resist the owner's lawful re-entry or to obtain injunction protection after termination.