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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 a revision or application against a recovery certificate under the Maharashtra Co-operative Societies Act, 1960 could be entertained without prior deposit of fifty per cent of the recoverable dues, and whether the proceeding could be treated as suo motu so as to avoid the statutory precondition.
Analysis: Section 154 confers revisional power on the State Government and the Registrar, either suo motu or on application, to examine and, where necessary, modify, annul or reverse the order passed by a subordinate authority. Sub-section (2A) imposes an express statutory bar on entertaining any application for revision against a recovery certificate issued under Section 101 unless the applicant first deposits fifty per cent of the total recoverable dues with the concerned society. The filing, though not in the form of a formal memorandum of appeal, was still an application by the petitioner seeking revisional relief and could not be treated as a suo motu proceeding merely to bypass the pre-deposit requirement. The statutory condition had not been complied with, and the revisional authority could not validly entertain the matter.
Conclusion: The pre-deposit requirement under Section 154(2A) was mandatory, the proceeding was not truly suo motu, and the challenge to the High Court's order failed.
Ratio Decidendi: A revision or application against a recovery certificate under Section 154(2A) cannot be entertained unless the statutory pre-deposit of fifty per cent of the recoverable dues is made, and the requirement cannot be avoided by merely styling the proceeding as suo motu.