Just a moment...
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. 
Press 'Enter' to add multiple search terms. Rules for Better Search
Use comma for multiple locations.
---------------- For section wise search only -----------------
Accuracy Level ~ 90%
Press 'Enter' after typing page number.
Press 'Enter' after typing page number.
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
Press 'Enter' after typing page number.
Press 'Enter' after typing page number.
Don't have an account? Register Here
Press 'Enter' after typing page number.
Issues: (i) Whether a statement recorded under Section 67 of the Narcotic Drugs and Psychotropic Substances Act, 1985 could be treated as a confessional statement against the accused for deciding bail; (ii) Whether the accused satisfied the conditions for grant of bail in view of the restrictions under Section 37 of the Narcotic Drugs and Psychotropic Substances Act, 1985.
Issue (i): Whether a statement recorded under Section 67 of the Narcotic Drugs and Psychotropic Substances Act, 1985 could be treated as a confessional statement against the accused for deciding bail.
Analysis: The only material connecting the accused to the alleged offence was the statement recorded under Section 67, which had been retracted. In the light of the majority view in Tofan Singh, such a statement cannot be used as a confessional statement in the trial of an offence under the Act. No recovery was made from the accused and no other material of comparable strength was shown to establish his involvement at the bail stage.
Conclusion: The Section 67 statement could not, by itself, be treated as substantive confessional material against the accused at this stage.
Issue (ii): Whether the accused satisfied the conditions for grant of bail in view of the restrictions under Section 37 of the Narcotic Drugs and Psychotropic Substances Act, 1985.
Analysis: Although the prosecution relied on the statutory embargo for offences involving commercial quantity, the record showed that no recovery had been made from the accused, he was on leave when his identity documents were used, no call-detail or similar linkage with the principal accused was placed on record, and there was no material showing a likelihood of reoffending on bail. In these circumstances, the Court found that the twin requirements under Section 37 were satisfied for the purpose of bail.
Conclusion: The accused satisfied the bail requirements under Section 37 and was entitled to release on bail.
Final Conclusion: The bail petition succeeded and the accused was ordered to be released on bail without any finding on the merits of the prosecution case.
Ratio Decidendi: A retracted Section 67 statement, unsupported by recovery or other incriminating material, cannot by itself justify denial of bail, and bail may be granted where the record does not show reasonable grounds for believing that the accused is guilty and likely to reoffend.