Just a moment...
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. 
Press 'Enter' to add multiple search terms. Rules for Better Search
Use comma for multiple locations.
---------------- For section wise search only -----------------
Accuracy Level ~ 90%
Press 'Enter' after typing page number.
Press 'Enter' after typing page number.
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
Press 'Enter' after typing page number.
Press 'Enter' after typing page number.
Don't have an account? Register Here
Press 'Enter' after typing page number.
Issues: Whether, after disposal of a criminal revision or where the sentencing order itself permits direct payment, the Magistrate can record payment of compensation made directly to the complainant and make corresponding entries in the fine register without insisting on prior deposit in court; and how the procedure differs between compensation forming part of the fine under Section 357(1) of the Code of Criminal Procedure, 1973 and compensation awarded separately under Section 357(3) of the Code of Criminal Procedure, 1973.
Analysis: The finality of a revision does not permit reopening of the case for a fresh settlement after disposal, but where the sentence itself authorises direct payment to the complainant, the payment can be recognised in accordance with the order. Compensation forming part of a fine has to follow the fine-register procedure, whereas compensation awarded separately under Section 357(3) stands on a different footing. The relevant Criminal Rules of Practice govern recording, collection, remittance, and accounting of fines and compensation. Where the court has specifically permitted direct payment to the complainant, the Magistrate need not insist on prior deposit in court, and on proof of payment through a memo or acknowledgment, the payment may be entered in the register. The earlier decision was therefore held to be correctly applied on its facts and not shown to be generally erroneous.
Conclusion: Direct payment to the complainant can be recorded and entered in the fine register where the sentencing order permits such payment, and the Magistrate cannot insist on court deposit in such a case. The distinction between compensation under Section 357(1) and Section 357(3) was affirmed.