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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 an endorsement of part-payment, though insufficient under Section 20 of the Indian Limitation Act because it was signed but not in the debtor's handwriting, could nevertheless operate as an acknowledgment of liability under Section 19 of the Indian Limitation Act and save the claim.
Analysis: The amended law under Section 20 of the Indian Limitation Act relaxed the former requirement regarding handwriting or signature, but the amendment could not revive a debt already barred by limitation before the amendment came into force. A procedural statute may operate retrospectively, yet it does not revive an unenforceable right unless the statute clearly so provides. On the terms of the endorsement, however, the writing contained a sufficient acknowledgment of the balance due, and under the principles applicable to the repealed section it could be treated as an acknowledgment under Section 19.
Conclusion: The endorsement was a sufficient acknowledgment of liability under Section 19 of the Indian Limitation Act, and the dismissal of the suit could not be disturbed on the ground urged against the endorsement.