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 a notice given under section 424 of the Civil Procedure Code by persons who died before instituting suit could satisfy the statutory condition for a suit later brought by their heirs, and whether the suit could be maintained without a fresh notice.
Analysis: Section 424 required prior written notice stating the cause of action, the name and place of abode of the intending plaintiff, and the relief claimed, and made such notice a condition precedent to institution of suit. The notice in question named only the deceased persons, not the present plaintiffs, and contained no indication that the heirs themselves intended to sue. The provision was construed strictly as mandatory, not merely directory. The Court declined to read into the section words extending a deceased person's notice to representatives, and distinguished authorities where the notice provision was differently worded. It also held that the defect could not be cured by allowing the suit to proceed without the statutory notice, and that the proper course was rejection of the plaint.
Conclusion: The notice was not a valid notice for the heirs' suit, the statutory requirement was not satisfied, and the appeal failed.