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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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2000 (2) TMI 793

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....e into the matter we found that the conviction and sentence imposed can be interfered with and, therefore, we feel further delay in disposing of the matter would be a violation of Article 21 of the Constitution. Hence, we proceed to dispose of this matter. 2. The appellant was convicted under Section 21 of the Narcotic Drugs and Psychotropic Substances Act, 1985 (hereinafter referred to as "the Act") for possession of five small plastic packets of brown sugar. While passing the sentence on him the trial Court took into consideration tan added factor that the appellant was already convicted under the same section in a different case and, therefore, he was asked to show cause why the enhanced sentence as contemplated under Section 31 of th....

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....tion into writing nor did he inform his superior officers about it and instead he opted to proceed to the place without doing the aforesaid duty. 6. It is a mandate of Section 42 of the Act that when an officer referred to in Sub-section (1) thereof "has reason to believe from personal knowledge or information given by any person and taken down in writing" that any narcotic drug or psychotropic substance is kept or concealed he may detain and search, and, if he thinks proper, arrest any person whom he has reason to believe to have committed any offence under the Act. The other requirement of law is that the officer who takes down the information in writing or records grounds for his belief shall forthwith send a copy thereof to his immed....

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....arest gazetted officer or Magistrate for the purpose of conducting search in his presence. The said right cannot be sidelined as a mere formality. A Constitution Bench of this Court has highlighted the importance of such a right, the implication of non-compliance with the same and other allied matters connected with Section 50 of the Act vide State of Punjab v. Baldev Singh 1999 (6) SCC 172: . 9. In the fact-situation of the case, particularly in the absence of any corresponding entry in any of the police records it is difficult for us to believe, the mere oral vibration made by P.W. 1 that he asked the appellant whether he should require the search to be conducted in the presence of any one of the above officers and that the appellant p....