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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 insertion of bull and bullock in Section 4(1)(a) of the Madhya Pradesh Agricultural Cattle Preservation Act, 1959, imposing a total ban on their slaughter, was a reasonable restriction on the right to carry on trade under Article 19(1)(g) and consistent with Article 48 of the Constitution of India.
Analysis: The prohibition was examined in the light of earlier Constitution Bench decisions holding that a total ban on the slaughter of bulls and bullocks after they cease to be useful for breeding or draught purposes is not justified in the interest of the general public. The Court held that the material relied upon to show greater utility of old cattle, including dung-based benefits, did not establish a sufficient change in circumstances or reliable factual basis to support a total ban. It further held that Article 48 does not require protection of cattle that are no longer capable of yielding milk or of doing work as draught cattle. The restriction was therefore found to be excessive and unsupported by public interest.
Conclusion: The total ban on the slaughter of bulls and bullocks introduced by the Amending Act was held unconstitutional to that extent and the provision was struck down as ultra vires.
Ratio Decidendi: A total prohibition on the slaughter of bulls and bullocks that have ceased to be useful for breeding or draught purposes is not a reasonable restriction under Article 19(6) and is not mandated by Article 48.