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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 civil suit challenging the Collector's order under Section 170-B of the Land Revenue Code was barred by Section 257, and whether the Collector's order could be declared null and void for want of enquiry and compliance with the statutory procedure.
Analysis: The dispute concerned restoration of land under Section 170-B, which requires the revenue authority to make an enquiry into the transfer and the circumstances of possession. The record showed that the Collector proceeded ex parte and did not conduct the enquiry contemplated by the provision. The presumption under Section 170-B regarding possession without lawful authority was held to be rebuttable, and the civil court's jurisdiction is not excluded unless the statutory bar is clear and the authority has acted in conformity with the Act and the fundamental principles of judicial procedure. Section 257 was construed strictly, and the later insertion of the specific bar covering matters under Section 170-B could not defeat a suit instituted before that amendment. The question of civil court jurisdiction was therefore answered in the context of non-compliance with the statutory procedure and absence of a complete jurisdictional bar.
Conclusion: The lower appellate court was justified in declaring the Collector's order dated 05.06.1985 null and void, and the bar of civil court jurisdiction did not defeat the suit.
Final Conclusion: The appeal failed, and the decree of the first appellate court was sustained.
Ratio Decidendi: A statutory bar on civil court jurisdiction will not apply where the authority has failed to conduct the enquiry required by the special enactment and has not acted in conformity with the fundamental principles of judicial procedure, especially when the specific exclusion relied upon was not yet applicable to the suit.