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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 could be proceeded against for abetment of a contravention of the stock reservation order in the absence of any allegation that he knew of the notice issued to the dealer or had instigated, conspired in, or intentionally aided the alleged breach.
Analysis: Abetment under Section 107 of the Penal Code requires instigation, conspiracy, or intentional aid. Mere purchase of petroleum products, or mere presence at the scene, does not by itself amount to abetment. The complaint contained no allegation that the petitioner was aware of the notice imposing the stock reservation obligation on the dealer, and it did not plead facts showing instigation, conspiracy, or intentional aid. On the face of the complaint, therefore, the essential ingredients for abetment were absent. Since cognizance and issuance of process are judicial acts, process cannot be issued where the complaint, taken at its face value, does not disclose the offence alleged.
Conclusion: The order taking cognizance and directing issuance of process against the petitioner was liable to be quashed, and the proceeding was not maintainable against him.
Ratio Decidendi: A person cannot be proceeded against for abetment unless the complaint discloses facts showing knowledge and one of the recognised modes of abetment, namely instigation, conspiracy, or intentional aid; mere purchase of goods or presence, without more, is insufficient.