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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 Government was entitled to precedence in payment of court-fees certified as due from a pauper plaintiff out of the sale proceeds lying in Court, ahead of the plaintiff's other claims.
Analysis: The amount of court-fees certified under the decree was treated as a Crown debt. The Court held that the statutory provision governing pauper suits enabled recovery of the court-fees by the Government, but did not take away the Crown's prerogative right to priority in payment over other creditors. The existence of a first charge on the subject-matter of the suit did not restrict the Crown to that source alone or require prior attachment of the fund in Court before claiming payment. Since the sale proceeds in Court were available for distribution, the Crown was entitled to be paid first out of that fund.
Conclusion: The Government was entitled to priority payment of the certified court-fees out of the money in Court, in preference to the plaintiff's claim.