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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 section 14(e) of the Punjab Municipalities Act, 1911, in so far as it empowered the State Government to vacate the seat of a member on the ground of public interest without notice or hearing, violated Article 14 of the Constitution.
Analysis: Section 14(e) authorised vacation of a member's seat for reasons deemed to affect public interest, but it contained no requirement of notice or opportunity to explain. Section 16(1) of the Act dealt with removal of a member on grounds which also fell within public interest, yet its proviso mandated communication of the reasons and an opportunity to tender a written explanation. The existence of two overlapping powers, one accompanied by procedural safeguards and the other devoid of them, enabled the State Government to proceed under the more drastic provision for the same reasons and thereby avoid the hearing required by section 16(1). The comparison also showed that the proviso to section 24(3) operated in a different field and did not cure the discriminatory character of section 14(e).
Conclusion: Section 14(e), insofar as it permitted vacation of a seat on the ground of public interest without notice or hearing, was held unconstitutional as violating Article 14. The notifications issued under that provision were set aside.