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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 a National Lok Adalat, when a complaint is referred to it for exploring settlement, could stop the proceedings and acquit the accused by invoking Section 256 of the Code of Criminal Procedure, 1973 on the complainant's non-appearance.
Analysis: The Legal Services Authorities Act, 1987 confines the function of a Lok Adalat to determining references with a view to bringing about a compromise or settlement between the parties. Its powers are limited to those conferred by the statute, including civil-court type procedural powers for the purpose of determination under the Act, and the power to make an award only where a settlement is arrived at. Where no settlement is reached, the record has to be returned to the referring court, which then proceeds from the stage at which the reference was made. The statute does not confer criminal court powers on a Lok Adalat, and Section 256 of the Code of Criminal Procedure, 1973 cannot be exercised by it. On the facts, the complainant's absence could at most justify returning the matter to the referring court; it could not justify stopping the proceedings and acquitting the accused.
Conclusion: The invocation of Section 256 of the Code of Criminal Procedure, 1973 by the National Lok Adalat was without jurisdiction and the impugned order was unsustainable.