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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 Custodian had power under section 12 of the Administration of Evacuee Property Act, 1950 to cancel a lease granted by himself.
Analysis: The retrospective Explanation inserted by section 5 of the Administration of Evacuee Property (Amendment) Act, 1954 made it clear that a "lease" includes a lease granted by the Custodian and that the amendment was to be deemed always to have been inserted. On that basis, the power under section 12 extended to leases created by the Custodian as well as by the evacuee. The non obstante clause did not cut down the substantive power conferred by the section, and the authority to cancel or vary the lease was unqualified. The separate contention that the notice was bad insofar as it related to the agreement to sell was not decided and was left open.
Conclusion: The Custodian had authority under section 12 to cancel the lease granted in favour of the appellants, and the challenge to the notice on that ground failed.