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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 the respondent, while working as Science Supervisor in the Union Territory of Chandigarh, was entitled to claim the pay scale sanctioned for District Science Supervisors in the State of Punjab on the principle of equal pay for equal work and on the basis of Rule 2 of the Union Territory of Chandigarh Employees Rules, 1966.
Analysis: The principle of equal pay for equal work flows from Articles 14 and 16 of the Constitution of India and can be invoked only where there is discrimination between similarly situated persons under the same authority. It does not apply to parity claimed between posts under different employers or different authorities functioning as State under Article 12. Rule 2 of the Union Territory of Chandigarh Employees Rules, 1966 was inapplicable because the respondent was not shown to be drawing pay in a corresponding category of Punjab employees before the Punjab revision, and the Chandigarh notification did not independently extend the Punjab scale to the respondent's post. The record further showed that the respondent had been transferred to the post of Science Supervisor in his own pay scale, continued in the cadre of Science Master, and was later confirmed as Science Master. The respondent failed to establish that the two posts were equivalent in qualifications, duties, or service conditions.
Conclusion: The respondent was not entitled to the Punjab pay scale, and the claim based on equal pay for equal work failed.
Ratio Decidendi: Parity in pay under the doctrine of equal pay for equal work cannot be claimed between posts under different authorities unless the posts are shown to be truly equivalent in duties, qualifications, and service conditions, and the claimant establishes the factual basis for such equivalence.