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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 notice under Section 424 of the Code of Civil Procedure was mandatory before instituting the suit against the Secretary of State, and whether the suit could proceed without such notice against the co-defendant purchaser.
Analysis: Section 424 was treated as a procedural provision requiring two months' prior written notice before any suit could be instituted against the Secretary of State. The absence of such notice was admitted. The Court construed the section according to its ordinary language and held that the notice requirement was not to be cut down by reading in a limitation confined to particular kinds of suits. As the challenged act was one done in the Secretary of State's official capacity, the preliminary objection succeeded. The Court further held that the objection was common to the suit as a whole, so the suit could not be maintained against the purchaser alone.
Conclusion: Notice under Section 424 was required, the suit was not maintainable without it, and dismissal of the suit against both defendants was justified.