Just a moment...
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. 
Press 'Enter' to add multiple search terms. Rules for Better Search
Use comma for multiple locations.
---------------- For section wise search only -----------------
Accuracy Level ~ 90%
Press 'Enter' after typing page number.
Press 'Enter' after typing page number.
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
Press 'Enter' after typing page number.
Press 'Enter' after typing page number.
Don't have an account? Register Here
Press 'Enter' after typing page number.
Issues: Whether the orders passed by the revenue authorities in the transferred title suit were without jurisdiction and liable to be quashed, and whether the suit had to be sent back to the civil court for disposal.
Analysis: The jurisdiction of the revenue authorities arose only because of the amended Section 109 of the Bihar Tenancy Act. Once the amended provision had been struck down as unconstitutional, the transfer of the pending title suit from the civil court to the revenue forum stood on an invalid foundation. An authority lacking inherent jurisdiction cannot acquire it by consent or acquiescence of the parties, and any decision rendered by such an authority is ineffective in law. The pending civil suit for declaration of title and consequential reliefs was therefore required to remain with the civil court.
Conclusion: The revenue orders were without jurisdiction and inoperative, and they were rightly quashed with a direction to return the records to the civil court for disposal according to law.