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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 legal representatives of the registered owner remained liable in tort after the motor vehicle had been transferred to another person before the accident, though the registration had not yet been transferred.
Analysis: The Motor Vehicles Act, 1939 regulates the registration and use of motor vehicles in public places. The provisions requiring registration and intimation of transfer serve the purpose of maintaining the register and attracting penal consequences for non-compliance, but they do not declare that failure to report or effect transfer in the registration records keeps the transfer itself inoperative. Ownership of a motor vehicle is governed by the law of sale of movable property, and the registration book is not a document of title. Once actual transfer of ownership is proved, the tortious liability for an accident lies on the transferee, not on the registered owner merely because the registration record was not changed.
Conclusion: The registered owner and his legal representatives were not liable merely because the registration had not been transferred; liability lay with the transferee.