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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: (i) Whether a third party resisting execution of a decree for possession can have its objection adjudicated under Order 21 Rule 97 of the Code of Civil Procedure, 1908 and connected provisions; (ii) Whether a sub-tenant who did not comply with the notice requirement under Section 16(1) of the West Bengal Premises Tenancy Act, 1956 can resist execution of an eviction decree passed against the tenant.
Issue (i): Whether a third party resisting execution of a decree for possession can have its objection adjudicated under Order 21 Rule 97 of the Code of Civil Procedure, 1908 and connected provisions.
Analysis: Rules 97 to 106 of Order 21 deal comprehensively with resistance or obstruction to delivery of possession. When a decree-holder is resisted by any person, the executing court must adjudicate the complaint under Rule 97(2). Under Rule 101, all questions legally arising between the parties to such proceeding and relevant to the adjudication must be decided by the executing court. The court is not confined to objections by parties to the original suit, and the resistance of a third party can be examined on admitted facts or, if necessary, on evidence. The objection of the High Court that such a remedy was unavailable was incorrect.
Conclusion: The objection of the third-party resistor was maintainable under Order 21 Rule 97 and had to be adjudicated by the executing court.
Issue (ii): Whether a sub-tenant who did not comply with the notice requirement under Section 16(1) of the West Bengal Premises Tenancy Act, 1956 can resist execution of an eviction decree passed against the tenant.
Analysis: Section 13(3) of the West Bengal Premises Tenancy Act, 1956 makes an eviction decree binding on every sub-tenant except where the protections in Section 13(2) or Section 13(4) apply. Section 16(1) requires notice to the landlord of the creation of the sub-tenancy within the prescribed time where the sub-tenancy is created with the landlord's previous written consent. That consent is available only to the tenant and cannot be carried forward by a sub-tenant to create further sub-tenancies so as to bind the landlord. As the second respondent had not satisfied the statutory requirements and did not fall within the protected classes, it could not resist delivery of possession.
Conclusion: The sub-tenant was bound by the eviction decree and was not entitled to resist execution.
Final Conclusion: The execution court was required to proceed with delivery of possession by removing the obstruction, and the challenge to the order permitting inquiry under the inherent powers failed.
Ratio Decidendi: In execution of a decree for possession, resistance by any person, including a third party or sub-tenant, must be adjudicated under Order 21 Rules 97 and 101, but a sub-tenant who does not satisfy the statutory protections governing notice and recognition under the tenancy statute remains bound by the eviction decree and cannot resist delivery of possession.