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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 :

        1977 (12) TMI 150 - HC - Indian Laws

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        Inventory commission cannot be used to fish for evidence in proxy vote disputes; ex parte order set aside. An ex parte inventory commission under the Code of Civil Procedure could not be used to count proxy votes or prepare inventory of proxy forms merely to ...
                        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.

                              Inventory commission cannot be used to fish for evidence in proxy vote disputes; ex parte order set aside.

                              An ex parte inventory commission under the Code of Civil Procedure could not be used to count proxy votes or prepare inventory of proxy forms merely to support one party's allegation of wrongful counting. A commission under Order 39 Rule 7 cannot be employed to fish for evidence, and Section 151 does not permit such use where the step is only an attempt to gather proof for a party's case. Because the commission was issued ex parte without adequate justification, the order was treated as an improper exercise of jurisdiction and a material failure of justice, and the ex parte directions were set aside.




                              Issues: Whether an ex parte inventory commission could be issued under the Code of Civil Procedure, 1908 for counting proxy votes and preparing an inventory of proxy forms in aid of a party's case.

                              Analysis: The disputed commission was sought not for preserving the subject-matter in controversy but for collecting material that might support one side's allegation about wrongful counting of proxy votes. The Court held that a commission under Order 39 Rule 7 of the Code of Civil Procedure, 1908 cannot be used as a means of fishing out evidence. The power under Section 151 of the Code of Civil Procedure, 1908 is also not available to authorize such a step when it amounts to an improper attempt to gather evidence for a party. Since the commission had been issued ex parte without the necessary justification, the order reflected an improper exercise of jurisdiction and resulted in material failure of justice.

                              Conclusion: The ex parte orders directing the inventory commission were unsustainable and were set aside in favour of the petitioners.


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                              ActsIncome Tax
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