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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 N.M.R./daily wage/casual workers were entitled, prior to regularization, to wages and allowances on the same scale as regularly employed staff, or only to minimum wages prescribed for such workers.
Analysis: The governing principle applied was that daily-rated or casual workers cannot be equated with regularly appointed employees merely because they perform similar work. Equality in pay depends not only on the nature of work but also on factors such as recruitment conditions, qualifications, status, responsibilities, and the overall incidents of regular service. The Court held that the decision relied upon by the workers did not decide the question of equal pay for N.M.R. workers, whereas the earlier decision directly on point had already rejected parity in pay between daily-rated workers and regular staff. The materials on record did not establish a sufficient factual basis for presuming equivalence in duties and responsibilities. However, the workers remained entitled to minimum wages prescribed or notified, if higher than what they were already receiving, until regularized.
Conclusion: The claim for pay parity with regularly employed staff was rejected, and the workers were held entitled only to minimum wages prior to regularization.