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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 (10) TMI 2130

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.... canons of decency and fairness which express the notions of justice." Due process of law requires the state to observe those principles that are "so rooted in the traditions and conscience of our people as to be ranked as fundamental." The general state of affairs pertaining to trials of offences under the NDPS Act deserves a similar description; The laxity with which we throw citizens into prison reflects our lack of appreciation for the tribulations of incarceration; the callousness with which we leave them there reflects our lack of deference for humanity." So said the Hon'ble Supreme Court in Criminal Appeal No.1640 of 2010 dated 23.01.2013 (Thana Singh vs. Central Bureau of Narcotics). 2.Perhaps, this is the only case under the....

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....he search of the baggages of the accused and seizure of contraband took place in a public place, the question of complying with provisions of Section 42(2) of the Act, will not arise and the provision applicable is Section 43 of the NDPS Act. 6.Yet another contention is that there was no breach of Section 57 of the NDPS Act and through the evidence of P.W.2 and P.W.5, it is proved that there had been substantial compliance with the provisions of Section 57 of the NDPS Act. Whether these two grounds are justified is the issue. 7.Even assuming that these two grounds are justified, whether the accused who was convicted in the year 2000 can be called upon to face the sentence after 15 years of the acquittal, is the yet another issue to be....

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....ting officer has himself admitted that both the signatures in Ex.P2 and Ex.P13 are not by one and the same person. Therefore, the Court has rightly disbelieved the arrest as well as the confession of the accused. 11.The Trial Court has noted down the non-recovery of the key using which the baggages had been opened from which the contraband had been  recovered. The missing of the important link evidence has created considerable doubt in the mind of the Trial Court regarding the genuineness of the prosecution case. 12.The Court has relied upon the decision of the Hon'ble Supreme Court reported in 2000 (4) SCC 465 (Koluttumottil Razak vs State Of Kerala), and has held that the dictum laid down in those cases are applicable to th....