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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 seized cash deposited before the trial court should be released in favour of the petitioner under Section 457 of the Code of Criminal Procedure, 1973 pending trial.
Analysis: The seized cash had been recovered during investigation, and the State did not dispute that the amount belonged to the petitioner. The Court considered the petitioner's willingness to furnish an indemnity and accepted that the denomination of the currency notes could be preserved by taking colour photographs so that the evidentiary value of the seized currency would not be lost. In these circumstances, continued retention of the cash in court custody was found unnecessary.
Conclusion: The seized cash was ordered to be released in favour of the petitioner, with liberty to the trial court to impose appropriate conditions and to preserve colour photographs of the currency notes.
Final Conclusion: The petition succeeded and the trial court was directed to effect release of the seized cash while safeguarding the evidence by preserving photographic record of the currency notes.
Ratio Decidendi: Seized property may be released during pendency of the criminal case when ownership is not genuinely disputed and adequate safeguards can preserve its evidentiary value.