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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 complaint under section 20 of the Prevention of Food Adulteration Act, 1954 filed by a Municipal Prosecutor authorised by resolution of the Municipal Corporation was, in law, a complaint by the Municipal Corporation so as to entitle the Corporation to seek special leave and present the appeal under section 417(3) of the Code of Criminal Procedure, 1898.
Analysis: Section 20 permits prosecution by a local authority or by a person authorised by it. The Municipal Corporation, being the local authority for the area, had resolved to authorise the Municipal Prosecutor to launch prosecutions under the Act. The complaint was therefore not filed by the prosecutor on his own behalf but as an authorised agent of the Corporation. In law, an act done through an authorised agent is the act of the principal, and the complaint must be treated as one instituted by the Corporation. Since the Corporation was the complainant in contemplation of law, it was competent to apply for special leave and to present the appeal against acquittal.
Conclusion: The complaint was properly instituted by the Municipal Corporation, and the appeal and special leave application were maintainable at its instance.