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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 appellants could claim eligibility for allotment of tenements on the basis of the 07.06.1997 resolution and the 05.11.1998 letter of intent, or whether eligibility had to be determined with reference to the fresh allotment made on 01.09.2003 and the letter of intent issued on 11.12.2003.
Analysis: The earlier allotment process initiated under the 07.06.1997 resolution did not mature into a completed allotment, as the society did not comply with the stipulated payment conditions and instead sought altered terms. In view of the applicable land disposal regulations, the earlier arrangement lapsed. The subsequent allotment was made on a fresh proposal, on revised premium, and pursuant to the Government Resolution dated 09.07.1999. Condition No. 8 of Annexure-A made service on the date of issue of the indent or letter of intent the governing criterion for membership eligibility. The society itself proceeded on that basis in its later correspondence, thereby accepting the fresh terms.
Conclusion: The appellants could not rely on the earlier dates to establish eligibility; the relevant date was 11.12.2003, and their exclusion from the eligible list was upheld.