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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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1990 (12) TMI 322

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....ith the Canara Bank. The Notification in that connection is dated 23rd August 1985. Under Clause (2) of the notification all rights, powers, claims etc. as well as properties of the transferor bank, that is to say, Lakshmi Commercial Bank Ltd. have been transferred to the Canara Bank. It also provides that as from the prescribed date all the liabilities, duties and obligations of the transferor bank shall be and shall become the liabilities, duties and obligations of the transferee bank. 2. Pursuant to this Scheme of Amalgamation, the officers of the Lakshmi Commercial Bank Ltd. were absorbed by the Canara Bank with continuity of service, except for 76 officers, who were not so absorbed. A conference was held as between the representativ....

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.... was afforded to such excluded employees before a decision was taken to exclude them under the Scheme. Hence the authorities had not meted fairly. The employees, who were excluded, also denied that they were responsible for fictitious, improper or non-business-like advances of loans to private parties; this being the ground on which they were sought to be excluded by the Canara Bank. The Supreme Court upheld the contention that they ought to have been heard before they were so excluded. The Supreme Court, therefore, held that the order of exclusion under the scheme was in violation of the principles of natural justice. Accordingly the writ petitions were allowed. The Supreme Court directed that the transferee Bank should take over the exclu....

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....ot have any substance. The minutes of October 3, 1985 clearly contemplate disciplinary proceedings against any erstwhile officer employee of the Lakshmi Commercial Bank Ltd. who has been absorbed by the Canara Bank. The Scheme of Amalgamation also invests the Canara Bank with all rights and duties of Lakshmi Commercial Bank Ltd. The Canara Bank is, therefore, entitled to take disciplinary proceedings against the petitioner although his conduct relates to a period prior to amalgamation. In fact, the order of the Supreme Court pursuant to which the petitioner has been absorbed also quite clearly indicates that it is open to the Canara Bank to take proceedings against the petitioner in accordance with law. These observations have to be seen in....

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....stantial difference. 7. It is also contended by the petitioner that he has been denied representation by a lawyer in the disciplinary proceedings. Under Rule 6(7) of the Canara Bank Officer Employees' (Discipline and Appeal) Regulations, 1976, "the Officer-employee may take the assistance of any other officer employee but may not engage a legal practitioner for the purpose unless the Presenting Officer appointed by the Disciplinary Authority is a legal practitioner or the Disciplinary Authority having regard to the circumstances of the case, so permits". In the present case, the Presenting Officer is not a legal practitioner nor does he have any legal training. The only ground on which the petitioner asked for permission to be repres....