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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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2009 (1) TMI 888

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....ndsore(M.P.) for the offences punishable under Section 18 read with Section 8 of the Narcotic Drugs and Psychotropic Substances Act, 1985 (for short 'the Act'). The prosecution case was that the Superintendent-M.C.Vijay of the Central Bureau of Narcotics, along with other officers, were on patrol duty on 1.5.1997 and at about 9.45 p.m. they intercepted the truck-DIG 4753. Two persons were ....

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....und all the four guilty under Section 18 of the Act and they were sentenced to undergo 10 years rigorous imprisonment with a fine of Rs. 1 lac each. In the appeal filed by the accused, the High Court confirmed the conviction. The first and second accused Hardeo Singh and Daljeet Singh did not prefer any appeal while accused nos.3 and 4 have filed the present appeals before this Court. Heard bot....

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.... is not proved, one could only say that it is not possible to assume that they were dealing with any commercial quantity of contraband articles, which offence by itself is of a very serious nature. The prosecution should have produced better evidence to sustain such conviction. Under the above circumstances, we hold that the accused could only be convicted under Section 18(b) of the Act. We are....