Just a moment...

Top
Help
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.

Try Now
×

By creating an account you can:

Logo TaxTMI
>
Call Us / Help / Feedback

Contact Us At :

E-mail: [email protected]

Call / WhatsApp at: +91 99117 96707

For more information, Check Contact Us

FAQs :

To know Frequently Asked Questions, Check FAQs

Most Asked Video Tutorials :

For more tutorials, Check Video Tutorials

Submit Feedback/Suggestion :

Email :
Please provide your email address so we can follow up on your feedback.
Category :
Description :
Min 15 characters0/2000
TMI Blog
Home / RSS

2016 (12) TMI 306

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....NT : SPL. GOVERNMENT PLEADER SRI. P.SANTHOSH KUMAR JUDGMENT Ext.P1 order passed by the third respondent under Section 67B of the Abkari Act (the Act) by which a vehicle of the petitioner has been confiscated, and Ext.P3 order, by which Ext.P1 order has been confirmed by the second respondent, are under challenge in this writ petition. 2. The short facts relevant for decision of the writ p....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... as also the learned Government Pleader. 4. The explanation offered by the wife of the petitioner on behalf of the petitioner to the show cause notice issued prior to the order of confiscation is not part of the records. However, it is seen from Ext.P1 order that the explanation was that the brother of the petitioner had represented to the wife of the petitioner that the vehicle is required for....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e his child to the hospital and that the offence has been committed without the knowledge of the petitioner or his wife. Even if it is taken that the said case set up by the petitioner is correct, according to me, the same cannot be accepted as a ground to interfere with the orders impugned in the writ petition. Section 67C(2) of the Act which is relevant in the context reads thus: "Without pre....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e satisfaction of the authorised officer that it was used for commission of an offence without the knowledge or connivance of the owner himself, his agent, if any, and the person in charge of the vehicle and that each of them had taken all reasonable and necessary precautions against such use. In other words, the scheme of the statute is that if the owner of the vehicle is unable to establish that....