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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, appointed as a Member of the Trade Tax Tribunal under Section 10(1) of the U.P. Trade Tax Act, 1948, was entitled to pension and other retiral benefits despite a subsequent Government Order declaring the post non-pensionable.
Analysis: The appointment order was traced to Section 10(1) of the U.P. Trade Tax Act, 1948, under which Rule 56 of the U.P. Fundamental Rules was made applicable to members of the Tribunal as to any other Government servant. The petitioner was treated as a Government servant within the meaning of the service rules, and Rule 56(e) provided for a retiring pension and other retirement benefits in accordance with the relevant rules. The later Government Order of 5.5.2000 could not retrospectively alter the conditions of service of a person already appointed in 1998. The fact that earlier incumbents had not challenged the denial of benefits did not legalise the denial in the petitioner's case.
Conclusion: The petitioner was entitled to pension and post-retiral dues, and the refusal to grant such benefits was unsustainable.