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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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1982 (9) TMI 239

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....26 of the Constitution of India can be "affirmed before a Notary Public. 3. The Rules of our Court relating to application under Article 226 of the Constitution, lay down that every petition shall be verified by the solemn affirmation by the petitioner or person or persons having cognizance of the facts stated and shall state clearly by reference to the paragraphs of the petition whether the statements are based on knowledge, information and belief, or on records, where a statement is based on information, the source of information should be disclosed and where the statements are based on records, sufficient particulars should be given to identify the records. Such provisions would be available in Rule 14 of the Rules as mentioned above.....

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....t no affidavit shall ordinarily he laid at the hearing of the appeal, application or other proceedings, unless a copy thereof has been served upon the other party or his Advocate, 24 hours before such hearing : provided that the rule shall not apply to urgent motions or applications or to motions or applications made ex parte. In view of the Rules framed or formulated by this Court, for matters under Article 226 of the Constitution, I am of the view that R. 15 as mentioned hereinbefore would have no application. In fact, the Rules under Article 226 also make such provisions as above. 5. Mr. Mukherjee, appearing for the respondent State of West Bengal, contended that since Section 141 of C. P. C. as provided in the Code relates to miscell....

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....ed by such affidavit would not be out of the way. 7. Mr. Bhgchi, in support of his submissions as above, has referred to the determination in the case of Kamal Narain Sarma v. Dwarka Prasad Mishra, , which was a case under the Conduct of Election Rules, 1961 and where the effect of an affidavit sworn before Commissioner of Oaths or before District Clerk of Court, later describing himself as Officer for administering oath on affidavit, was construed and it was observed, that such affidavit had complied with the provisions of Rule 94-A of the Conduct of Elections Rules, 1961. In a Punjab Full Bench decision, in the case of Teja Singh v. Union Territory of Chandigarh, , which was also referred to by Mr. Bagchi, the fact of such an affidavit....

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....that Section 141 is not applicable to proceeding under Article 226 of the Constitution. The Punjab Full Bench determination will not apply in this case as Writ R. 32 as involved there contemplates application of the provisions of C. P. C. which is not so in our Rules. 8. If that is so, then considering such provisions along with the provisions in Section 139 of C. P. C. and the other provisions as indicated above, I am of the view that an affidavit affirmed before a Notary Public, would not be a proper affidavit, to he used here in a proceeding under Article 226 of the Constitution of India. 9. The above being the position and my views, I think without discharging the Rules on that ground, the petitioners should be given liberty to ha....