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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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1983 (6) TMI 202

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...., whereby the Central Government by an order dated 27th January, 1983 fixed the prices of levy sugar in respect of Sugar Mills of various States including Sugar Mills situated within the territory of the State of Bihar under the provisions of sections 3(3C) of the Essential Commodities Act, Act X of 1955 on the ground that the aforesaid fixation has been made without complying the four norms laid down in Clauses (a), (b), (c) and (d) of sub-section (3C) of Section 3 of the Essential Commodities Act and as such the price fixation that has been made is wholly arbitrary and in utter violation of the provisions of the Essential Commodities Act. 2. It has been submitted by Mr. Bajoria, learned Advocate for the petitioner that this order ....

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.... maintainable in this forum. 3. Mr. Das, learned Advocate appearing on behalf of the respondents has joined issues and submitted that as no part of the cause of action does arise within the territorial limits of the jurisdiction of this court, this application is not maintainable. The order impugned was made by the Central Government from New Delhi. The Mill in question is situated in the State of Bihar, outside the territorial limits of the jurisdiction of this Court and levy sugar that has to be sold to the Food Corporation of India or other agencies to whom such sale will be directed to be made by the Central Government are to be made at the entrance of the Mill premises of the petitioners, i.e., within the territory of the State....

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....pression used in the said Article that there are two standards laid down which, if satisfied, would enable this Court to issue appropriate Writs. Article 226(1) clearly provides that writs can be issued by this Court to any person or authority and also in appropriate cases to Government which are within the territorial jurisdiction of this Court, writs in the nature of mandamus, certiorari or prohibition or appropriate Writs for enforcement of either fundamental rights or statutory rights. Article 226(2), on the other hand, provides that even if the person or authority against whom the Writ is asked for do not reside within the territorial jurisdiction of this Court, still then this Court can issue Writs or Directions provided the cause of ....

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....t the Mill also sustain, which has its Head Office, much loss financially if it is to sell sugar at the price fixed by the impugned order. It has, therefore, been pleaded that part of the cause of action arises within this State and further pleaded that the Mill will also sustain, which has its head office, much less financially if it is to sell sugar at the price fixed by the impugned order. It has, therefore, been pleaded that pan of the cause of action arises within this State and as this application is maintainable. As I have said already that the main question which calls for decision in this writ application is the propriety or the legality of the order fixing the price of levy sugar by the Central Government. The order has been made ....

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...., in C.R. No. 1398(w) of 1975. The decision of the Division Bench, which has been cited before this Court, in my opinion, does not help the petitioners in any way whatsoever because in that case it was held clearly by the Appeal Bench of this Court as follows :- "In our opinion no part of the cause of action can be said to have arisen in Calcutta or any other parts within West Bengal simply because the Sale Office of the writ petitioners are situated in Calcutta or that the allotment letters are received by them in Calcutta............... prima facie therefore, we are satisfied that the Court has got no jurisdiction to entertain this application." 5. Another decision has been cited by Mr. Bajoria reported in 1983 (1) Calcutta Hig....