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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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2003 (12) TMI 629

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....rned Single Judge of the Orissa High Court by which the respondent was acquitted of the charges under Section 20 (b) (i) of the Narcotic Drugs & Psychotropic Substances Act 1985 (for short 'the Act'). Though the trial court found the respondent-accused guilty of offences, the High Court held that the accusation was not established and, therefore, directed acquittal. The factual position....

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....The accused denied the charges. In order to bring home the accusations, the prosecution examined three witnesses; PW-1, the Excise Sub-Inspector, Mobile Squad No. 1, Cuttack, P.W. 2 was a witness to the seizure and P.W.3 the ASI who accompanied PW-1 on patrol duty. PW-2 pleaded ignorance about the contents of the seizure memo though he admitted his signature. Considering the evidence on record,....

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....of the S.D.J.M. Cuttack that the articles were to be kept in the Excise Malkhana. That being so, the High Court held that the prosecution version was not acceptable. Reliance was placed in Valasla v. State of Kerala, AIR (1994) SC 117 to support the conclusion. Accordingly the High Court directed acquittal of the accused. In support of the appeal, Mr. Radha Shyam Jena, learned counsel submitted....

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....les were kept in the Excise, Malkhana from where they were brought and sent for chemical examination. This relevant aspect, appears to have been missed by the High Court. In Valasla's case (supra) it was not laid down that whenever there is delay in sending the samples, the prosecution version would become vulnerable. What was emphasised related to proper and safe custody of the seized article....