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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 proceedings arising from the FIR against the Revenue Divisional Officer, while exercising confiscation powers under the Sand Act, were liable to be quashed on the ground that the function was quasi-judicial and attracted protection under the Judges (Protection) Act, 1985.
Analysis: The power exercised under Section 23A of the Sand Act involved determination of rights after notice and opportunity, with revision and appeal provided under Sections 23B and 23C. Applying the settled criteria for identifying a judicial or quasi-judicial act, the Court held that an authority deciding confiscation disputes under a statute in a manner affecting civil rights, and subject to statutory remedies, functions as a quasi-judicial authority. On that basis, the officer fell within the protective ambit of Section 2(a) and Section 3 of the Judges (Protection) Act, 1985, and criminal prosecution for acts done in that capacity could not be sustained without the legal protection applicable to such functions.
Conclusion: The FIR and all further proceedings against the petitioner were quashed as the statutory function was held to be quasi-judicial and protected under the Judges (Protection) Act, 1985.
Final Conclusion: The decision affirms immunity from criminal proceedings for acts done in the discharge of protected quasi-judicial functions, while preserving the State Government's liberty to take action under the saving clause in Section 3(2) of the Judges (Protection) Act, 1985.
Ratio Decidendi: Where an authority exercises a statutory power that determines rights after notice and opportunity, and the statute provides revision and appeal, the function is quasi-judicial and attracts protection under the Judges (Protection) Act, 1985.