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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 (11) TMI 1213

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....uashed the same. This appeal, by special leave, is at the instance of the CBI in challenge of the said order. The check period is nearly a decade (between 9.8.1988 and 31.10.1997) during which the respondent held public offices either as MLA or as a Minister in the State cabinet or as Chief Minister of the State or as a Member of Parliament. According to the CBI the total income which respondent had from all his known sources of income, during the aforesaid period, was around 30 lakhs and after deducting his expenses (which were worked out approximately to be 22 lakhs) he could not have made a saving of more than 7 lakhs of rupees. But the CBI found that during the said period the respondent had acquired assets worth more than Rs. 1,16,00,000/- (one crore sixteen lakhs) for which he had no explanation whatsoever. When respondent was brought before the trial court he pleaded for a discharge from the prosecution for which he raised various contentions. The special judge heard arguments at that stage for a long time spreading over to a number of days. He then passed a very detailed order (running into 57 closely typed pages) just for holding that there is a prima facie case agai....

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.... many people go unpunished although corruption causes considerable damage to the economy of the nation. The roots of corruption are so deep that it is an uphill task to eradicate them. It is only possible if and only if each citizen in our country follows the philosophy of contentment. To quench the thirst of greed and lust one must be drenched in shower of honesty and the fountain of sublime love should sprinkle the magical drops on the eyes of everyone who has shut his eyes for the reality of the life. Unless one tries to find a golden key to open the gates of wisdom, the heavenly life remains as a myth and we are all making the futile effort to attain divinity in our life. The public man should have crystal clear and transparent personality. Caesars wife must be above suspicion. Having been reminded himself of all such sublime thoughts on how to eradicate the evil of corruption it would have been appropriate for the High Court to direct the respondent to participate in the trial to reach its logical terminus by affording him the opportunity to explain or account for the excess wealth projected by the investigating agency. But learned single judge, instead of choosing that lin....

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....r not below the rank of an Inspector of Police is authoised by the State Government in this behalf by general or special order, he may also investigate any such offence without the order of a Metropolitan Magistrate or a Magistrate of the first class, as the case may be, or make arrest therefore without a warrant: Provided further that an offence referred to in clause (e) of sub-section (1) of section 13 shall not be investigated without the order of a police officer not below the rank of a Superintendent of Police. There is no dispute that CBI is a Delhi Special Police Establishment. The Superintendent of CBI, Bangalore has issued the following order on 21.10.1997: Under the provision of Section 17 of P.C. Act, 1988, Sh. B. Pannir Salvem, Inspector of Police Establishment Division, Bangalore is hereby authorised to investigate the said case against Sh. S. Bangarappa, Member of Parliament and Former Chief Minister of Karnataka for the offences under Section 13(2) read with 13(1)(e) of Prevention of Corruption Act, 1988. When there is such an order, any inspector of police attached to the CBI can conduct the investigation. Learned single judge unnecessarily quoted extracts ....

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....ent as well as the State Government to appoint special judges. Such conferment can be discerned from Section 3(1) of the Act which reads thus: The Central Government or the State Government may, by notification in the Official Gazette, appoint as many special judges as may be necessary for such area or areas or for such case or group of cases as may be specified in the notification to try the following offences, namely:- (a) any offence punishable under this Act; and (b) any conspiracy to commit or any attempt to commit or any abetment of any of the offences specified in clause (a). On 13.6.1990, the State Government of Karnataka had issued a notification which is extracted below: In exercise of the powers conferred by sub- section (1) of Section 3 of the Prevention of Corruption Act, 1988 (Central Act 49 of 1988) and in partial modification of Notification No.HD 192 PCR 82 dated 15/16th February, 1982, No.HD 110 PCR 82 dated 11th May, 1982 and all other Notification issued on the subject, the Government of Karnataka hereby appoints the Sessions Judge specified in col. (2) of the table below as Special Judge for the areas specified in the corresponding entries of Col. (3) ....

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....necessary to record reasons thereof. We extract the relevant observations from that decision. If the trial court decides to frame a charge there is no legal requirement that he should pass an order specifying the reasons as to why he opts to do so. Framing of charge itself is prima facie order that the trial judge has formed the opinion, upon considering the police report and other documents and after hearing both sides, that there is ground for presuming that the accused has committed the offence concerned. If there is no legal requirement that the trial court should write an order showing the reasons for framing a charge, there is no need to further burden the already burdened trial courts with such extra work. The time has reached to adopt all possible measures to expedite the court procedures and to chalk out measures to avert all roadblocks causing avoidable delays. Learned single judge considered the statement of CW-36 (Annappa) and CW-37 (Puttappa) and a score of other witnesses cited by the prosecution. High Court then entered upon a finding that it is not safe to rely on the statement of some of those witnesses. Learned single judge undertook the said exercise on the....