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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 non-fencing of the fermentation vats under the Factories Act constituted a continuing offence so that a complaint filed within three months of the later contravention was within limitation under Section 106 of the Factories Act, 1948.
Analysis: Section 33 imposed a continuing statutory duty to securely fence the vats, and each day's non-compliance while the factory was being worked amounted to a fresh contravention punishable under Section 92. The limitation provision in Section 106 was held to apply to the particular offence brought to the Inspector's knowledge and to bar only contraventions outside the three-month period, not later fresh defaults arising from the continued omission. The analogy of Section 23 of the Limitation Act, 1908 was rejected because the principle of a continuing wrong merely supported the conclusion that a fresh default gives a fresh starting point for limitation. Earlier contrary authority treating a later prosecution as barred unless there had been a prior conviction was overruled.
Conclusion: The complaint was not barred by limitation and the acquittal based on time-bar was set aside; the matter was remitted for trial in accordance with law.