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AI Drafter

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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        Case ID :

        1974 (2) TMI 98 - HC - Indian Laws

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        Writ jurisdiction remains independent of consolidation abatement rules, leaving Article 226 petitions unaffected by the land rights provision. Article 226 proceedings are independent original proceedings and are not a continuation of the suit or other proceeding from which they arise. Section ...
                        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

                            Writ jurisdiction remains independent of consolidation abatement rules, leaving Article 226 petitions unaffected by the land rights provision.

                            Article 226 proceedings are independent original proceedings and are not a continuation of the suit or other proceeding from which they arise. Section 5(2)(a) of the U.P. Consolidation of Holdings Act, 1953 applies only to pending suits, proceedings for correction of records, and similar matters concerning rights or interests in land before the relevant court or authority. A writ petition does not itself determine the underlying land rights in the original suit or proceeding, and that original proceeding cannot be treated as pending in the High Court for abatement purposes. The consolidation scheme was also described as not curtailing constitutional writ jurisdiction, so writ petitions and special appeals arising from them remain unaffected by the provision.




                            Issues: Whether Section 5(2)(a) of the U.P. Consolidation of Holdings Act, 1953 affects writ petitions and special appeals arising from writ petitions challenging judgments or orders in suits or proceedings relating to declaration of rights in land covered by a notification under Section 4 of the Act.

                            Analysis: Proceedings under Article 226 of the Constitution are independent original proceedings and not a continuation of the suit or proceeding from which the writ arises. Section 5(2)(a) applies only to proceedings for correction of records, suits and proceedings concerning declaration of rights or interest in land, and other like proceedings that are themselves pending before the court or authority mentioned in the provision. A writ petition does not itself decide the underlying rights in the suit or proceeding, nor can the original suit or proceeding be treated as pending in the High Court for the purpose of abatement under that provision. Section 52(2) also indicates that writ orders were intended to remain effective and that the consolidation scheme did not curtail constitutional jurisdiction under Article 226.

                            Conclusion: Section 5(2)(a) does not apply to writ petitions or special appeals arising out of them, and such writ proceedings remain unaffected by the provision.


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                            ActsIncome Tax
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