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AI Drafter

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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1932 (4) TMI 9

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....n in this application is whether the District Magistrate acting under section 155, clause (2), Criminal Procedure Code, could order investigation into a case under section 294-A, Indian Penal Code, because such offence needs for the trial the previous complaint by the Local Government or some officer empowered by the Governor General in Council in this behalf under the terms of section 196, Crimin....

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....amely, Shamal Khan v. Emperor (16 P. R. 1890, Cr), Labh Singh v. Narinjan Singh (88 Ind. Cas. 850; 6 L. 188; AIR 1925 Lah. 449; 26 Cr. LJ. 1234), U. Pathada v. Emperor (84 Ind. Cas. 245; AIR 1924 Rang. 371; 3 Bur. LJ. 178; 26 Cr. LJ. 245) and T. Sathi Reddi v. Emperor (126 Ind. Cas. 530; AIR 1930 Rang. 153; 31 Cr. LJ. 1060). It is next contended that there could not be a general search for all ....

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....n 420, Indian Penal Code. In either case it seems to me that all the books of the company might well be relevant for the purpose of determining the nature of the offence if any, committed. I see therefore, no wrong in the Police investigating all the books and seizing them under the provisions of section riminal Procedure Code. The last point urged is that section 294-A, Indian Penal Code, does....

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.... etc., to the Registrar, Joint Stock Companies, and that its daily work cannot be carried out if all its books are in the possession of the Police who do not allow access to the said books to the officers of the company. As regard this, I have directed the learned Government Advocate to make enquiries as to what reasonable facilities the Police are prepared to offer to the petitioners and the case....