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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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1923 (1) TMI 1

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.... latter of Fawn Rugging at the rate of Re. 1 per yard net at Karachi according to a particular sample sent to the defendant along with the order; that the goods supplied were not in accordance with the sample, they being different in quality and weight; that at the instance of both parties a survey was held at Karachi by two European Surveyors who furnished their report, dated the 16th of July, 1908, holding that the plaintiffs were entitled to an allowance of Rs. 5 per cent on the invoice value of the goods; that the defendant failed to pay the amount allowed and on the 24th of February, 1909, definitely agreed to pay the sum of Rs. 1,550, in full settlement of the plaintiffs' claim in this connection; that the defendant gave a letter ....

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....oughout the proceedings. The plaintiffs traversed Ram Lal's pleas and the following issues were settled:-- (1) Is this case within the jurisdiction of this Court? (2) Is it within time ? (3) Did the defendant Ram Lal act only as agent of Lockwood and Brothers ? (4) If so is not he liable personally for the due of the plaintiff ? (5) Was the matter in dispute referred to the arbitrators of Surveyors. If so, how much was allowed to the plaintiff on account of deficiency in weight and quality ? (6) Is the decision of Surveyors binding on defendant No. 1 ? (7) Is the plaintiff guilty of any laces disentitling him from claiming amount awarded to him by Surveyors ? (8) In....

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....es we have heard Mr. Sardha Ram, while Mr. Durga Das has addressed us on behalf of Ram Lal Qulak. 5. Mr. Durga Das confined his arguments to the question of Ram Lal Qulak's personal liability and contended that on the findings arrived at by the learned District Judge the suit as against his client should have been dismissed. After a careful consideration of the evidence on the record and the arguments of the learned vakils, we are of opinion that Mr. Durga Das' contention is correct. Under Section 230 of the Contract Act an agent is not personally bound by a contract entered into by him on behalf of his principal in the absence of any contract to that effect. Such a contract, however, has to be presumed to exist where the contrac....

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....to the plaintiffs saying that if they favored him with an order by return of mail he would guarantee the delivery in May, but subject to the approval of his Home friends by wire. To this is the plaintiffs' reply Exhibit P 1 dated the 4th of February, 1908. They enclosed "sample" of the goods they wanted, referred to the price and then proceeded as follows : We will pay you the money on getting the things cleared. They may draw upon us through any Bank, say National Hunk, and it will pay custom duty and other charges itself. It is better for yon to send the sample and write to than all particulars about this, if they accept let them wire, if not, then we will arrange in other way". 6. From the above it appears to be perfectly clear th....

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....sumption referred to in section 230 of the Contract Act does not here arise, inasmuch as Ram Lal Qulak entered into no contract for Messrs. Lockwood Brothers, Limited, the contract question having been entered into directly between the plaintiffs in India and Messrs. Lockwood Brothers, Limited, in England. This being the case Ram Lal Qulak was not personally liable under the contract. It was contended, however, that Ram Lal Qulak had subsequently accepted personal liability, inasmuch as he had agreed to the survey and, on the 24th of February, 1909, had settled the dispute for the sum of Rs. 1,550. His personal liability was for the alleged on the strength of a letter Exhibit P. 4 written by him on the 13th of October, 1910. While we agree ....