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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, while granting anticipatory bail, a condition directing deposit of Rs. 41 lakhs could be imposed in a dispute essentially civil in nature.
Analysis: The allegation arose out of an agreement for sale and the complainant had already instituted a civil suit for specific performance. The condition of depositing the entire amount, imposed in an application for pre-arrest bail, operated in substance as recovery of a disputed civil claim. Bail jurisdiction is to be exercised on the usual considerations relevant to arrest and trial, and not to secure disputed dues. A criminal court is not expected to act as a recovery agent for the complainant.
Conclusion: The deposit condition was unsustainable and was deleted. The grant of anticipatory bail was left to operate under Section 438(2) of the Code of Criminal Procedure, 1973.
Ratio Decidendi: Conditions attached to anticipatory bail cannot be used to compel payment of disputed civil dues or to effect recovery without trial.