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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 underground rights in the villages passed under the original grant to the mansabdar, and whether such rights could be inferred in the absence of express evidence; whether the High Court was justified in refusing to reassess the concurrent finding of fact in second appeal.
Analysis: The material before the lower courts supported the finding that the estate had been held under a grant from the zamindar subject to fixed rent and military service. In second appeal, the Court declined to revisit the finding of fact, holding that a gross or erroneous finding of fact is not, by itself, a ground for second appeal under the Civil Procedure Code. On the substantive issue, the Court held that there was no evidence that the grant included underground or mineral rights, and no presumption could be raised that all rights of the grantor passed to the grantee merely because the terms of the grant were not produced. Indian grants are not governed by an English-law presumption that the grantor passes all that he has.
Conclusion: The underground rights did not pass under the grant, and the High Court was right in holding against the plaintiff.