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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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1922 (2) TMI 1

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..... Into the details of the transaction it is not necessary to enter at great length, for their Lordships are of opinion that the case must be disposed of on a principle governing procedure which will appear presently. It is sufficient to state that Mrs. Forbes sold to the appellant her proprietary rights in the subject-matter of the suit, two villages called Mauza Kagsar and Mauza Jamni Kera, by a deed of sale on October 2, 1912. The price, Rs. 42,000, was paid, and the appellant took possession. Shortly afterwards the respondents other than Mrs. Forbes sued the appellant to set aside the sale and for a decree for possession of the former of the two Mauzas on payment of Rs. 15,000. They claimed that they were Gaur Brahmans by caste, and were....

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....non-agriculturists and had on that account no right of pre-emption, and had given leave to the defendant to adduce further evidence on the point, including the records of certain proceedings. In the result they allowed the appeal, holding that because the plaintiffs were not suing for themselves alone, but for themselves in conjunction with other persons, their claim to pre-emption was not maintainable. The plaintiffs then applied, under Order XLVII, Rule 1, of the Code of Civil Procedure, 1908, for a review of the judgment of the Division Bench, on the ground that the Division Bench ought not to have admitted the additional ground of appeal, and that the learned Judges were misled into holding that the facts found by them disentitled the p....

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....tt Smith JJ. at the second hearing by the Chief Court, and dismissed the appeal. 4. It will be observed that the question with which their Lordships have to deal is one concerned not with appeal to a Court of Appeal, but with review by the Court which had already disposed of the case. In England it is only under strictly limited circumstances that an application for such a review can be entertained. In India, however, provision has for long past been made by legislation for review in addition to appeal. But as the right is the creation of Indian statute law, it is necessary to see what such statutory law really allows. The law applicable to the present case is laid down by Order XLVII, Rule 1, of the Code of Civil Procedure, 1908. This r....

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....d the decree or made the order reviewed. They understand that Leslie Jones J. was precluded by absence from sitting. But this circumstance makes no difference to what is prescribed by Rule 5. It is clear that Wilberforce J. was precluded by the language from hearing the application, and this in itself would be a fatal objection to the judgment in review. The Court of Review had to be composed of Scott Smith J. alone, a circumstance not without importance for the larger considerations which follow. 7. But larger considerations present themselves. The Order re-enacts with important variations legislation on the subject of review which has been in operation for a long time past. 8. If their Lordships felt themselves at liberty to constru....

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....ven by the Indian Code is different from the very restricted power which exists in England appears plain from the decision in Charles Bright & Go. Limited v. Seller [1904] 1 K.B. 6 where the Court of Appeal discussed the history of the procedure in England and explained its limits. 9. Turning first to the earlier forms assumed in Indian legislation on the matter in question, their Lordships observe that the Bengal Regulation XXVI of 1814, by Section 2, confers on the Courts there mentioned a power of review analogous to that under consideration. excepting that the expression "otherwise requisite for the ends of justice" is added, an expression which may have been regarded as enlarging the scope of the word "sufficient," used as it, was i....