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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 an application seeking removal of obstruction to delivery of possession, though styled under Order 21 Rule 35(3), could be treated as an application under Order 21 Rule 97 of the Code of Civil Procedure, 1908. (ii) Whether the subsequent applications were barred by limitation or res judicata.
Issue (i): Whether an application seeking removal of obstruction to delivery of possession, though styled under Order 21 Rule 35(3), could be treated as an application under Order 21 Rule 97 of the Code of Civil Procedure, 1908.
Analysis: Order 21 Rule 35(3) applies where possession is to be delivered against a person bound by the decree. A stranger resisting delivery of possession, or a person claiming independently of the judgment-debtor, falls within the scope of Order 21 Rule 97. The executing court is required to look to the substance of the pleading and the nature of the resistance, not the mere label attached to the application. Where obstruction is complained of, the decree-holder is entitled to have the matter adjudicated under Rule 97.
Conclusion: The application dated May 25, 1979 ought to have been treated as an application under Order 21 Rule 97(1), and the objection could not be rejected merely because it was initially described under Rule 35(3).
Issue (ii): Whether the subsequent applications were barred by limitation or res judicata.
Analysis: Each act of obstruction or resistance gives rise to a fresh cause of action for the decree-holder to seek removal of the obstruction. Once the first application was in substance one under Rule 97, there was no basis to treat the later applications as separately barred on limitation or res judicata. The executing court was bound to adjudicate the resistance in accordance with the scheme of Rules 97 to 103, instead of defeating the decree-holder's right on technical grounds.
Conclusion: The findings of limitation and res judicata were unsustainable.
Final Conclusion: The decree-holder was entitled to adjudication of the obstruction on merits, and the executing court was directed to enquire into and decide the obstruction in accordance with law.
Ratio Decidendi: In execution proceedings, the court must construe an application by its substance and, where possession is resisted by a person not bound by the decree, the application is to be treated as one under Order 21 Rule 97 and decided on merits; technical labels cannot defeat adjudication of the obstruction.