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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: (i) Whether a final decree for partition had already come into existence so as to prevent revival of the preliminary decree. (ii) Whether the application for appointment of a commissioner to effect partition was barred by limitation under Article 181 of the Limitation Schedule.
Issue (i): Whether a final decree for partition had already come into existence so as to prevent revival of the preliminary decree.
Analysis: The decree form relied upon was left blank in material particulars and did not effectively bring about partition. A decree cannot be treated as final in law merely because a printed form was signed, where the substantive steps required by the preliminary decree had not been completed. Since partition had not yet been effected, no final decree had been drawn up in the eye of law.
Conclusion: No final decree had been validly made, and the preliminary decree remained operative.
Issue (ii): Whether the application for appointment of a commissioner to effect partition was barred by limitation under Article 181 of the Limitation Schedule.
Analysis: The application was not one seeking discretionary relief in the ordinary sense, but a reminder to the Court to perform a duty already cast upon it by the preliminary decree. An application asking the Court to do what it had no discretion to refuse, or to exercise a ministerial function, does not fall within Article 181.
Conclusion: The application was not barred by limitation.
Final Conclusion: The revision failed because no final decree had been legally drawn up and the request for appointment of a commissioner was not time-barred.
Ratio Decidendi: A purported decree does not become final unless it has legal efficacy as a decree, and an application seeking performance of a ministerial duty imposed by an existing decree is not governed by Article 181 of the Limitation Schedule.