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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 a Magistrate has inherent power to restore a maintenance petition under Section 125 of the Code of Criminal Procedure, 1973 dismissed for default, and whether the Magistrate can recall or set aside such a default order after disposal of the maintenance proceeding.
Analysis: Proceedings under Section 125 are of a quasi-civil nature, but the Magistrate is still a creature of the Criminal Procedure Code and cannot assume inherent powers unless the statute confers them. The Code does not contain any provision empowering a subordinate criminal court to review or recall a final order dismissing a maintenance petition for default. Section 126(3) concerns costs and does not authorize restoration. Once the maintenance petition stood dismissed and the matter was finally disposed of, the Magistrate became functus officio. The bar against alteration or review of a final order under Section 362 applies, and the remedy of an aggrieved party lies in revision before the competent court, not before the Magistrate himself.
Conclusion: The Magistrate had no power to restore the maintenance petition dismissed for default and no power to set aside the default order. The restoration order was therefore without jurisdiction.
Ratio Decidendi: A subordinate criminal court has no inherent power to review, recall, or restore a final order dismissing a maintenance petition for default in the absence of express statutory authority; once the matter is finally disposed of, the court becomes functus officio and the aggrieved party must seek redress in revision.