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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 execution petition for enforcement of the decree for possession was barred by limitation in view of the prior review proceedings and the interim order of stay, and whether the doctrine of merger applied so as to defer enforceability of the decree.
Analysis: The decree granted possession and a separate enquiry into mesne profits under Order XX Rule 12(1) of the Code of Civil Procedure, 1908; it was not a composite decree requiring the outcome of mesne profits proceedings before execution for possession could proceed. The decree for possession became enforceable immediately on pronouncement and, under Article 136 of the Limitation Act, 1963, execution had to be sought within 12 years. A dismissed review does not attract the doctrine of merger so as to postpone execution, and no stay operated against the decree for possession. The order relating to computation of mesne profits did not stay execution of the possession decree.
Conclusion: The execution petition was within limitation only if the decree had remained stayed; in the absence of such stay, the decree was immediately enforceable and the execution was barred by limitation. The finding of the courts below on limitation was erroneous.
Final Conclusion: The appeal was allowed, the impugned judgment was set aside, and the execution petition was held to be barred by limitation.
Ratio Decidendi: A decree for possession becomes enforceable on pronouncement, and a dismissed review does not cause merger or suspend limitation for execution unless there is an express stay affecting the decree sought to be executed.