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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 Crown is bound by Sections 222(1) and 265 of the City of Bombay Municipal Act, 1888.
Analysis: The governing principle is that the Crown is not bound by general words in a statute unless it is expressly named or bound by necessary implication. Necessary implication arises only where the statutory language makes it manifest that the Legislature intended the Crown to be bound. The fact that a statute is enacted for the public good is not, by itself, sufficient to bind the Crown. The Court rejected the view that the Crown can be bound merely because the statute would operate more efficiently if it applied to the Crown, and held that the relevant inquiry is whether, at the time of enactment, the statutory terms show an intention to bind the Crown.
Conclusion: The Crown is not bound by Sections 222(1) and 265 of the City of Bombay Municipal Act, 1888.