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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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1933 (3) TMI 16

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....Mukerjee for the Respondent. JUDGMENT Pearson, J. - This Rule is directed against orders of the Magistrate passed in respect of the proceedings under s. 145, Criminal Procedure Code. The petitioner Mr. S.N. Mukerjee is the Official Liquidator of the Karatipara Mazumdar Estate, now in liquidation. The winding up order was passed by this. High Court on the 20th April, 1931. The land in questio....

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..... 171 of the Indian Companies Act which provides that when a winding up order has been made no suit or other legal proceeding shall be proceeded with or commenced against the company except by leave of the court. That is a provision intended to safeguard the company's assets against wasteful or expensive litigation in regard to matters which are capable of determination more expeditiously and more....

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....e is. It may also be that the prohibition in s. 171 of the Companies Act is not in question here because it is not a case of a legal proceeding against the company. The party to the proceeding is not the company but the liquidator, and although Mr. Mukerjee happens only to be a party to these proceedings by reason of the fact that he is clothed with that character, it may be that for the purposes ....

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....nvited the intervention of the police and the Magisterial proceedings which followed. The liquidator in such case may be a party to the proceedings, but I am not satisfied that proceedings instituted in this manner can be said to be against the company. In that case he will be much more in the position of a man who has taken action in order to get the proceedings instituted and if he had not the p....