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AI Drafter

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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        Case ID :

        1971 (11) TMI 174 - SC - Indian Laws

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        Court closure on the due date can make next-day deposit valid compliance with a compromise decree Where a compromise decree requires deposit in court by a specified date, closure of the court on the last permissible day means performance on the first ...
                        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                          Provisions expressly mentioned in the judgment/order text.

                              Court closure on the due date can make next-day deposit valid compliance with a compromise decree

                              Where a compromise decree requires deposit in court by a specified date, closure of the court on the last permissible day means performance on the first practicable opening day is valid compliance. A consent decree remains binding as drawn, but the executing court may construe it in light of the applicable law where court closure makes timely performance impossible. Because the decree required deposit in court and did not allow direct payment to the opposite party, the deposit made on the next working day satisfied the decree, and the decree-holder could enforce it.




                              Issues: Whether the deposit made on the first working day after the court holiday was in compliance with the compromise decree and entitled the decree-holder to enforcement of the decree.

                              Analysis: The compromise decree required deposit of the amount in court by a specified date, and the court was closed on the last day of the period and on the due date. The governing principle is that where an act required to be done in court becomes impossible on the last day because the court itself is closed, the party may do the act on the first practicable day. A consent decree is binding and must be executed as it stands, but the executing court may construe it in the light of the applicable law. Since the decree here specifically required deposit in court, and there was no option to pay the opposite party directly, the deposit on the next opening day was treated as a lawful compliance with the decree.

                              Conclusion: The deposit made on 2-1-1960 was valid and in compliance with the compromise decree.

                              Final Conclusion: The decree-holder was entitled to enforce the compromise decree, and the appeals failed.

                              Ratio Decidendi: When performance of an act required by a decree in court is prevented by the court's own closure on the last permissible day, compliance on the first practicable day satisfies the decree, and the executing court may so construe the decree without varying its terms.


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                              ActsIncome Tax
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