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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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2015 (8) TMI 938

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.... fine of Rs. 50,000/-, in default of payment of fine to undergo simple imprisonment for two months. 2. Learned counsel appearing on behalf of the appellant fairly conceded that the latter pleaded guilty before the trial court on the charge of having been found in possession of 6.3 Kg of Ephedrine Hydrochloride, which is a controlled substance. 3. Counsel for the appellant only urges this court to take a lenient view in the matter since the appellant is a mother of three minor children, who reside in South Africa. Counsel for the appellant states that, the sentence imposed on the appellant is harsh and urges this court to release the appellant on the sentence already undergone by her which is eleven months twenty three days up to 24.07....

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....p Singh (supra) observed as follows:- "9. Undue sympathy to impose inadequate sentence would do more harm to the justice system to undermine the public confidence in the efficacy of law and society could not long endure under such serious threats. It is, therefore, the duty of every court to award proper sentence having regard to the nature of the offence and the manner in which it was executed or committed etc." The Hon'ble Supreme Court further went on to observe as under:- "13. The object should be to protect the society and to deter the criminal in achieving the avowed object to law by imposing appropriate sentence. It is expected that the Courts would operate the sentencing system so as to impose such sentenc....

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....rights of the victim of the crime and the society at large while considering the imposition of appropriate punishment. 16. Similar view has also been expressed in Ravji v. State of Rajasthan, (1996) (2) SCC 175. It has been held in the said case that it is the nature and gravity of the crime but not the criminal, which are germane for consideration of appropriate punishment in a criminal trial. The Court will be failing in its duty if appropriate punishment is not awarded for a crime which has been committed not only against the individual victim but also against the society to which the criminal and victim belong. The punishment to be awarded for a crime must not be irrelevant but it should conform to and be consistent with the at....