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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 an application for exclusive marketing right rejected before the commencement of the Patents (Amendment) Act, 2005 could be revived or governed by the transitional provision in Section 78, and whether the saved rights under Section 6 of the General Clauses Act, 1897 preserved the challenge to the rejection order.
Analysis: The claim for exclusive marketing right arose under Chapter IV-A of the Patents Act, 1970 and was rejected before the amendment came into force. Once Chapter IV-A was repealed, the effect of repeal had to be tested under Section 6 of the General Clauses Act, 1897, which saves accrued rights and pending legal proceedings unless a different intention appears. The transitional provision in Section 78 was held to operate only in respect of pending applications and not to reopen matters already concluded by rejection before the appointed day. On that construction, the earlier rejection order could still be challenged and the Division Bench erred in holding the writ petition not maintainable.
Conclusion: The bar of maintainability was not attracted, and the earlier rejection did not lose its challengeability merely because the amendment had come into force; the appeal succeeded.
Final Conclusion: The repeal of Chapter IV-A did not extinguish the appellant's right to pursue the challenge against the pre-amendment rejection order, and the decision of the Division Bench was set aside in favour of restoration of the learned Single Judge's view.
Ratio Decidendi: Unless a contrary intention appears, repeal does not destroy accrued rights or pending remedies, and a transitional provision will not be construed to reopen or exclude proceedings already concluded before the appointed day.