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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 tenant's use of the shop roof for an advertisement board, and receipt of payment for advertisements, amounted to assignment, sub-letting, or otherwise parting with possession so as to attract eviction under Section 13(1)(e) of the Rajasthan Premises (Control of Rent and Eviction) Act, 1950.
Analysis: The material on record showed that the tenant himself had put up and maintained the board, carried on advertising activity, bore the expenses of painting and writing, and retained control over the premises. The evidence did not establish that any exclusive legal possession of the roof or any part of it had been transferred to an advertising agency or any third party. Mere permission to use space for an advertisement hoarding, without ouster of the tenant's own legal possession, was insufficient to constitute parting with possession. On the facts found, neither assignment nor sub-letting was proved, and the landlord failed to establish the statutory ground for eviction.
Conclusion: The ground under Section 13(1)(e) was not made out against the tenant, and the eviction order could not be sustained.
Ratio Decidendi: Parting with possession requires transfer of exclusive legal possession to a third party; mere commercial use of the tenant's premises by the tenant himself does not amount to sub-letting or otherwise parting with possession.