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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 period spent in prosecuting execution proceedings before the Tehsildar from 18.12.2000 to 29.01.2005 was liable to be excluded under Section 14 of the Limitation Act while computing limitation for the later execution application.
Analysis: Section 14 excludes time spent in a prior civil proceeding when the earlier proceeding was prosecuted with due diligence and in good faith in a forum that could not entertain it because of defect of jurisdiction or a like cause. The requirements applied were that both proceedings must be civil proceedings by the same party, relate to the same relief, be in a court, and the failure of the earlier proceeding must arise from want of jurisdiction. The record showed that the earlier execution attempt before the Tehsildar was bona fide, pursued in good faith, and failed for want of jurisdiction. The objection that the plea of exclusion had not been raised below was rejected, as the issue had already been recorded by the High Court.
Conclusion: The time spent before the Tehsildar was required to be excluded, the subsequent execution application was within limitation, and the dismissal of the execution petition could not stand.