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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 plaint filed by a co-mortgagor, before he had redeemed the mortgage and before subrogation to the mortgagee's rights, could operate as a valid acknowledgment of liability so as to extend limitation for a later suit for redemption by the non-redeeming co-mortgagor.
Analysis: A valid acknowledgment under Section 19 requires an admission of an existing liability by the party against whom the right is claimed, made while that party is under a subsisting jural relationship in respect of the right in question. The statement relied on was made when the declarant was only a co-mortgagor and had not yet become the mortgagee by subrogation. At that stage there was no present liability on his part in the character in which the acknowledgment was sought to be used, and a mere assertion in the plaint that the mortgage subsisted could not amount to an acknowledgment of liability by a person who was then not the mortgagee or otherwise liable in respect of the redemption claim.
Conclusion: The plaint was not a valid acknowledgment under Section 19, limitation was not extended, and the redemption suit was barred.