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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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2012 (1) TMI 318

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.... under Section 3(1) read with Section 2A and B of the Andhra Pradesh Prevention of Dangerous Activities of Boot Leggers Dacoits, Drug Offenders, Goondas, Immoral Traffic Offenders and Land Grabbers Act, 1986. 3. In the Detention Order, the Detaining Authority indicated that the detenue was a bootlegger within the meaning of Section 2(b) of the aforesaid Act and that recourse to normal legal procedure would involve more time and would not be an effective deterrent in preventing the detenue from indulging in further prejudicial activities. 4. It has been mentioned that the detenue was involved in several cases of violation of the provisions of Section 7A read with Section 8(C) of the Andhra Pradesh Prohibition Act, 1995, involving illic....

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....ces alleged to have been committed by the husband of the appellant, were under the provisions of the A.P. Prohibition Act, 1995, for which the normal law was sufficient to deal with the offence, if proved. He submitted that the Detaining Authority had wrongfully taken the easy way out and had resorted to an order of preventive detention in order to avoid having to investigate the cases filed against the appellant. 9. On behalf of the State of Andhra Pradesh, another decision of a two-Judge Bench of this Court in the case of G. Reddelah v. The Govt. of Andhra Pradesh and Anr., 2011 (10) SCALE 224, was brought to our notice, in which while referring to the three-Judge Bench decision in Rekha's case (supra) their Lordships were of the o....

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....rt III thereof. The State has been granted the power to curb such rights under criminal laws, as also under the laws of preventive detention, which, therefore, are required to be exercised with due caution as well as upon a proper appreciation of the facts as to whether such acts are in any way prejudicial to the interest and the security of the State and its citizens, or seek to disturb public law and order, warranting the issuance of such an order. 11. No doubt, the offences alleged to have been committed by the appellant are such as to attract punishment under the Andhra Pradesh Prohibition Act, but that in our view has to be done under the said laws and taking recourse to preventive detention laws would not be warranted. Preventive d....