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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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2004 (3) TMI 769

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....0(b)(i) of the Narcotic Drugs and Psychotropic Substances Act, 1985 and was sentenced to undergo rigorous imprisonment for five years and to pay a fine of Rs. 25,000.00 and in default to undergo further imprisonment for a period of one year. THE High Court of Kerala at Ernakulam has confirmed the said conviction and sentence and the appellant is now before us in this appeal. 2. Though many ques....

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.... these two police officers that the same was not sealed, though they contended that it was kept in safe custody. It is the further case of the prosecution that they took the permission of the jurisdictional court on 13/10/1990 to take sample for the first time from the original stock of the contraband to send the same to the Chemical Examiner. But the same was sent only on 28/11/1990 nearly after ....

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....have been purchased by the investigating agency to implicate the appellant forgetting that there is a statutory requirement to seal the seized articles. Under the provisions of S.55 of the said Act, this requirement may not be mandatory but on facts of this case, keeping the contraband articles in an unsealed condition for such a long time creates doubt in our mind. The period of non-sealing in th....