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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, being accused in a PMLA case, was entitled to bail on medical grounds by invoking the proviso to Section 45(1) of the Prevention of Money Laundering Act, 2002 despite the twin conditions ordinarily applicable under that provision.
Analysis: The bail jurisdiction is informed by the constitutional value of personal liberty under Article 21, but in a PMLA prosecution the statutory restriction under Section 45(1) remains operative unless the case falls within the proviso. The proviso permits relaxation for a sick or infirm accused, and the sickness must be of a serious nature requiring medical attention that cannot be effectively provided in jail. On the medical board's report, the petitioner's tracheostomy tube required hospital-based treatment and could not be removed in custody. The Court also considered the prolonged pre-trial detention, the uncertainty about commencement of trial, and the absence of substantial flight-risk, tampering, or witness-influencing concerns, subject to suitable conditions.
Conclusion: The petitioner's ailment brought the case within the proviso to Section 45(1) of the Prevention of Money Laundering Act, 2002, and the rigour of the twin conditions was relaxed. Bail was therefore granted on terms and conditions.