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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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2006 (6) TMI 500

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....rt (Trial of Offences Relating to Transaction in Securities) Act, 1992 (in short the 'Act') in Special Case No.4 of 1996 during the pendency of the appeal and to suspend the sentence of the appellant and the fine. Learned counsel for the appellants submitted that the appeal is under Section 10 of the Act and the learned Judge of the Special Court has suspended the substantive sentence passed against each of the accused for a period of 10 weeks from the date of judgment. For that purpose each of the accused executed fresh RR Bond. Time was granted for execution of the bond. It is case of the appellants that the Rules have no application to the present case, as there is a special provision i.e. Section 9(4) of the Act authorizing t....

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....n cases where a convicted person is released on bail it shall be open to the Public Prosecutor to file an application for the cancellation of the bail.". (2) The power conferred by this section on an Appellate Court may be exercised also by the High Court in the case of an appeal by convicted person to a Court subordinate thereto. (3) Where the convicted person satisfies the Court by which he is convicted that he intends to present an appeal, the Court shall,  (i) where such person, being on bail, is sentenced to imprisonment for a term not exceeding three years, or (ii) where the offence of which such person has been convicted is a bailable one, and he is on bail, order that the convicted person be released on bail unless ....

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.... State of Madhya Pradesh ( AIR 1992 SC 891). It was held that under Section 379 of the Code which is in line with Article 134 (1((a) & (b) of the Constitution, an appeal lies as of right to this Court in a case where High Court has on appeal reversed the order of acquittal and has convicted and sentence the accused either to death or imprisonment for life or imprisonment for a term of 10 years or more. An appeal under Section 10 of the Act falls to the category of cases where there is a right of appeal. We are not concerned with the question whether Section 9 of the Act operates in a broader area than Section 389(3) of the Code. Question is whether the accused who prefers a Criminal Appeal though as a matter of right has to first surrend....

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.... the petition/appeal is accompanied by such an application that application alone shall be posted for hearing before the Court for orders. Therefore, the position is crystal clear that the Criminal Appeal cannot be posted unless proof of surrender has been furnished by the appellant who has been convicted. It appears from the various orders which have been filed by learned counsel for the appellant, the effect of Order XXI Rule 13A has not been dealt with. It may be that the provision was not brought to the notice of the Bench. The requirements of Order XXI Rule 13A are mandatory in character and have to be complied with except when an order is passed for exemption from surrendering. Learned counsel for the appellant submitted that the R....

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....view including the time within which applications to the Court for such review are to be entered; (f) rules as to the costs of and incidental to any proceedings in the Court and as to the fees to be charged in respect of proceedings therein; (g) rules as to the granting of bail; (h) rules as to stay of proceedings; (i) rules providing for the summary determination of any appeal which appears to the Court to be frivolous or vexatious or brought for the purpose of delay; (j) rules as to the procedure for inquiries referred to in clause (1) of Article 317." As noted above, there is no application made for exemption from surrendering. Significantly, in the orders passed in the appeals referred to by learned counsel for the app....

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....ighted in State of U.P. and another v. Synthetics and Chemicals Ltd. and another (1991) 4 SCC 139). To perpetuate an error is no heroism. To rectify it is the compulsion of the judicial conscience. The position was highlighted in Nirmal Jeet Kaur v. State of M.P. (2004 (7) SCC 558). The question was again examined in N. Bhargavan Pillai (dead) by Lrs. And Anr. v. State of Kerala (AIR 2004 SC 2317). It was observed in para 14 as follows: "14- Coming to the plea relating to benefits under the Probation Act, it is to be noted that Section 18 of the said Act clearly rules out application of the Probation Act to a case covered under Section 5(2) of the Act. Therefore, there is no substance in the accused-appellant's plea relat....