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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 writ petition filed by the Association was maintainable and whether the dispute concerning the election of its office bearers could be entertained under Article 226 of the Constitution of India.
Analysis: The Association was held not to be an instrumentality of the State, as there was no material to show deep and pervasive governmental control or funding so as to attract Article 12 of the Constitution of India. The Society, being a separate legal entity under the A.P. Societies Registration Act, 2001, was distinct from its members and office-bearers. The pleadings also showed that, under its bye-laws, the petition had not been instituted by the authorised functionary. In addition, disputes relating to the affairs of a Society were held to have a statutory remedy under Section 23 of the A.P. Societies Registration Act, 2001, before the competent District Court or by arbitration, making writ jurisdiction inappropriate.
Conclusion: The writ petition was not maintainable and was dismissed at the admission stage.
Ratio Decidendi: A society that is neither State-controlled nor State-funded is not amenable to Article 12, and disputes concerning its internal affairs, where the statute provides an effective alternative remedy, should not be entertained under Article 226.