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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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2003 (3) TMI 732

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....d the award was passed on 15.3.1994. The appellants filed writ petitions before the High Court of Punjab & Haryana, challenging the acquisition proceedings. The Division Bench of the High Court dismissed the writ petitions and aggrieved by the same, the present appeals are filed. Though the appellants had raised several grounds in the writ petitions, those grounds were not urged before us. The appellants urged only two grounds, namely : there was no Section 5A inquiry and the appellants were not given personal hearing regarding the objections filed by them; and secondly, the lands owned by them were liable to be exempted as the acquired lands were agricultural lands. In Civil Appeal No. 66 of 1998, the counsel for the appellants conte....

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....CC 255, this Court observed that affording of opportunity of being heard to the objector during inquiry under Section 5A is a must and that this provision embodies a just and wholesome principle that a person whose property is being, or is intended to be, acquired, should have the occasion to persuade the authorities concerned that his property be not touched for acquisition. It is true that Section 5A inquiry is an important stage in the acquisition proceedings and a person who is aware of Section 4(1) Notification can raise objection to the effect that his property is not required for acquisition and he is also at liberty to raise the contention that the property is not required for any public purpose. It is also true, that the objecto....