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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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1980 (4) TMI 308

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....torney-General fairly left the final outcome on the question of fact untouched because he was more concerned with a correct construction of Section 79(k) read with Section 15 of the Electricity (Supply) Act, 1948 and the validity of regulations framed by the U.P. State Electricity Board on December 18, 1970 in exercise of the powers conferred by Section 79(c) of the Act. That regulation lays down ....

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....hat while Section 79(c) has been relied upon by the authority making the regulation, the appropriate provision is Section 79(k) which we read at this stage;  (79) The Board may make regulations not in consistent with this Act and the rules made thereunder to provide for all or any of the following matters, namely:  (k). any other matter arising out of the Board's functions unde....

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....oncerned language used is sufficient to cover making up of provisions to terminate employment. It is undoubtedly a clear function of the board under Section 15 to make appointments of its officers and employees. That provision reads: Section 15. The Board may appoint a Secretary and such other officers and employees may be required to enable the Board to carry out its functions under this Act. ....

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.... its functions if every time every mincon under it were to be subjected to disciplinary action only by the Board which is the top body acting as a corporate entity. We do not think that the provisions of the Act can be interpreted into an impossible position for the Board. On the other hand a more viable construction is what we have indicated above. 7. In this view, we reverse the finding of th....