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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: (i) Whether the confessional statements recorded under Section 15 of the Terrorist and Disruptive Activities (Prevention) Act, 1987 read with Rule 15 of the Terrorist and Disruptive Activities (Prevention) Rules, 1987 were voluntary and admissible; (ii) whether such confessions could be relied upon for conviction under the Indian Penal Code despite acquittal of the TADA charges; (iii) whether the prosecution proved criminal conspiracy and murder under Sections 120B and 302 of the Indian Penal Code.
Issue (i): Whether the confessional statements recorded under Section 15 of the Terrorist and Disruptive Activities (Prevention) Act, 1987 read with Rule 15 of the Terrorist and Disruptive Activities (Prevention) Rules, 1987 were voluntary and admissible.
Analysis: The confessions were recorded by police officers of the prescribed rank after the accused were warned that they were not bound to confess and that the statements could be used against them. Each confessing accused was given time to reflect, the statements were recorded in the prescribed manner, read over to the makers, signed by them, certified by the recording officers, and forwarded to the Magistrate. The allegations of coercion, custody pressure, absence of legal assistance, supervision by investigating officers, and delayed retraction were found to be afterthoughts and unsupported by the record.
Conclusion: The confessions were voluntary, duly recorded, and admissible.
Issue (ii): Whether such confessions could be relied upon for conviction under the Indian Penal Code despite acquittal of the TADA charges.
Analysis: The settled law applied was that a confession recorded under Section 15 is substantive evidence and may be used in the trial of the maker and co-accused, abettor, or conspirator for offences under other enactments when they are charged and tried in the same case. Acquittal of the TADA offences did not, by itself, destroy the evidentiary value of the confession for IPC offences.
Conclusion: The confessions could validly be used to sustain conviction under the Indian Penal Code.
Issue (iii): Whether the prosecution proved criminal conspiracy and murder under Sections 120B and 302 of the Indian Penal Code.
Analysis: The confessions of the accused, read with the eye-witness and corroborative circumstances, established a common design to eliminate the deceased, the roles assigned to different participants, the tracking of the deceased, the actual shooting, and the subsequent conduct of the accused. The legal test for conspiracy does not require every conspirator to know every detail, so long as there is unity of object and participation in the common plan.
Conclusion: The prosecution proved the charges of conspiracy and murder.
Final Conclusion: The convictions were sustained and the appeals were dismissed.
Ratio Decidendi: A confession recorded in compliance with Section 15 and Rule 15 of TADA is substantive evidence, usable against the maker and jointly tried co-accused even for IPC offences, and a conspiracy may be proved by the common design and coordinated conduct of participants without proof that each conspirator knew every detail.