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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 prosecution for an offence under Section 82 of the Indian Registration Act could be commenced by a private person without the permission contemplated by Section 83 of the Act.
Analysis: Section 83 was held to apply only where an offence under the Act comes to the knowledge of a registering officer in his official capacity. Its language was treated as enabling, not prohibitory, and therefore it did not bar a private person from instituting a prosecution. The Court rejected the construction that would make the section a special mandatory procedure, noting that such a reading would unjustifiably create a total bar in cases where the registering authority did not act. The Court approved the view that Section 83 authorises certain officers to launch prosecution without personal risk, but does not exclude private prosecutions.
Conclusion: Permission under Section 83 was not a prerequisite for maintaining the complaint, and the conviction was upheld on that objection.