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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 :

        2018 (5) TMI 1998 - Commission - Indian Laws

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        Review petitions should be heard by the same members, unless necessity requires a valid substitute quorum. Review petitions before the Commission should ordinarily be heard by the same members who passed the original order, reflecting the review principle in ...
                      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.

                            Review petitions should be heard by the same members, unless necessity requires a valid substitute quorum.

                            Review petitions before the Commission should ordinarily be heard by the same members who passed the original order, reflecting the review principle in Section 114 and Order 47 of the CPC. Where one or more of those members are unavailable because of death, superannuation or similar unavoidable cause, the doctrine of necessity permits a substitute quorum to hear the matter. The procedure must preserve propriety while ensuring the review jurisdiction remains workable. If the original quorum is available, only that quorum should hear the review; if not, the Chairperson may form an equal quorum including the available original members, or, where that is not possible, a lesser quorum of not less than two members including the available original members.




                            Issues: Whether review petitions before the Commission must be heard by the same members who passed the original order, and what quorum should be constituted when one or more such members are unavailable.

                            Analysis: The statutory scheme under the Electricity Act, 2003 and the Central Electricity Regulatory Commission (Conduct of Business) Regulations, 1999 did not contain an express provision governing the quorum for review petitions. The Commission therefore drew guidance from Section 114 and Order 47 of the Code of Civil Procedure, 1908, particularly the principle that a review should ordinarily be heard by the same judge or judges who passed the impugned order. The Commission also relied on the doctrine of necessity, recognising that where a member who participated in the original decision is unavailable because of death, superannuation, or similar unavoidable cause, another quorum may hear the review. The procedure adopted had to preserve both propriety and the underlying review jurisdiction.

                            Conclusion: If the members who constituted the original quorum are available, only they shall hear the review petition. If one or more of them are unavailable due to death, superannuation, or prolonged absence, the Chairperson shall constitute an equal quorum including the available original members. If an equal quorum cannot be formed, a lesser quorum of not less than two members, including the available original members, may hear the review petition.


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                            ActsIncome Tax
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