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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 sanction for prosecution under Section 197 of the Code of Criminal Procedure, 1973 was required before cognizance could be taken against the appellant for the alleged offences, and whether the challenge to the High Court's refusal to interfere warranted relief.
Analysis: The protection under Section 197 applies only when the accused is a public servant not removable except by or with the sanction of the Government and the alleged act was done while acting or purporting to act in discharge of official duty. The status of the appellant as a public servant on deputation in a cooperative federation, and the extent of State control over the federation, required factual examination. The question whether the post was one removable only with governmental sanction was also left open for proof. As to the nature of the alleged offences, acts such as cheating, criminal breach of trust and forgery are not acts done in discharge of official duty, though the need for sanction may still be examined at later stages if subsequent facts so justify. The issue of sanction may therefore arise from stage to stage during the proceedings.
Conclusion: The Court held that no interference was called for at this stage and left the question of sanction open to be decided on the evidence, if necessary, in the course of trial.
Final Conclusion: The appeals failed and the High Court's orders were maintained, with the sanction question not finally foreclosed.
Ratio Decidendi: Protection under Section 197 of the Code of Criminal Procedure, 1973 depends on the accused's status as a protected public servant and a nexus between the alleged act and official duty, and the question of sanction may be determined at different stages on the basis of the material on record.