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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 petitioner, though appointed in a research post in an autonomous Ayurvedic research council, was entitled to the enhanced age of superannuation applicable to AYUSH doctors.
Analysis: The Court noted that the petitioner, while serving in a research capacity, was regularly engaged in OPD and IPD patient care and performed duties similar to those of AYUSH doctors. The bye-laws governing the Council provided that the retirement rules of Government of India, as amended from time to time, and the Fundamental and Supplementary Rules would apply mutatis mutandis to the employees of the Council. The Court further found that the distinction drawn by the Tribunal between an AYUSH doctor and the petitioner was not decisive in view of the actual nature of duties discharged by the petitioner and the governing bye-laws.
Conclusion: The petitioner was held entitled to the benefit of the enhanced superannuation age, and the Tribunal's order was found unsustainable.
Final Conclusion: The writ petition succeeded and the Tribunal's dismissal of the original application was set aside, resulting in relief to the petitioner.
Ratio Decidendi: Where the governing service rules of an autonomous body make Government retirement rules applicable mutatis mutandis, and the employee in substance discharges doctor-like clinical duties, the benefit of the enhanced superannuation age applicable to doctors cannot be denied merely because the appointment is in a research cadre.