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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 a claimant who had entered into a contract to purchase an interest in land acquired under the Land Acquisition Act could seek a reference under section 18 at the stage when the Court was determining only the amount of compensation, and whether section 54 of the Transfer of Property Act barred such locus standi.
Analysis: The proceeding before the Court below had not reached the stage of apportionment of compensation or determination of the persons entitled thereto. At that stage the only question was the amount of compensation payable for the acquisition. A person who claimed an interest in the compensation money and had been treated by the Collector as a claimant was entitled to ask for a reference and to support it. The question whether he would ultimately be entitled to any share in the compensation was a matter for a later stage. Section 54 of the Transfer of Property Act had no application to the determination then before the Court.
Conclusion: The claimant had locus standi to seek the reference. The lower Court's order rejecting the reference was set aside and the matter was remanded for determination of the amount of compensation payable by Government.