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: Whether the order discharging the accused under Section 245 of the Code of Criminal Procedure, 1973 was sustainable, and whether the materials on record disclosed a prima facie case warranting trial.
Analysis: The revisional court's jurisdiction under Section 397 of the Code of Criminal Procedure, 1973 is confined to examining the correctness, legality, or propriety of the impugned order and the regularity of the proceedings; it cannot reappreciate evidence as in a full trial. In a warrant case instituted otherwise than on a police report, the test at the stage of Section 245 is whether the evidence, if unrebutted, would warrant conviction. The Court held that this stage does not permit weighing the evidence on golden scales or conducting a mini trial. On the record, the seizure of gold from the accused, the supporting witness material, and the surrounding circumstances disclosed a prima facie case. The Trial Court erred in treating disputed matters requiring a deeper evidentiary inquiry as grounds for discharge.
Conclusion: The discharge order was unsustainable and was set aside. A prima facie case was held to exist, and the matter was directed to proceed to trial.
Ratio Decidendi: At the stage of discharge in a warrant case instituted otherwise than on a police report, the court must only determine whether the evidence, if unrebutted, would warrant conviction, and the revisional court may interfere where the subordinate court has impermissibly weighed the evidence or ignored a prima facie case.