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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 inclusion of medical practitioners within the definition of commercial establishment under section 7(1) of the Bombay Shops and Establishments Act, 1948 is ultra vires and whether prosecution launched for non-compliance with that provision is liable to be quashed.
Analysis: The Court relied on the principle that a private dispensary of a doctor does not amount to a commercial establishment. It applied the same reasoning that had earlier been used to exclude legal practitioners from the scope of commercial establishment. On that basis, the amendment bringing medical practitioners within the definition could not be sustained.
Conclusion: The inclusion of medical practitioners within the definition of commercial establishment was held to be ultra vires, and the criminal prosecution against the petitioner was quashed.