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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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1989 (8) TMI 366

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....tment. When he was working in the office of Inspector General of Police, he appeared for selection to the posts of Excise Sub-Inspector in the Excise Department of the State. He was selected and appointed as Excise Sub-Inspector. He continued in the post for a number of years. In October 1963, he was repatriated to his parent department. But it was not a simple repatriation. The post of Excise Sub-Inspector was in the higher scale than Ms original post in the Police Department. So he was reverted and sent back to his parent department. 3. The appellant challenged the reversion and repatriation in O.S. No. 126 of 1965 before the Court of Subordinate Judge Ist Class, Patiala. He sought for a declaration that the order of reversion was ille....

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....he appellant was allowed to continue without interruption in the Excise Department itself. On October 1, 1975, the Excise Commissioner made an order compulsorily retiring him from service. The order was made under Rule 3(1)(a) and(b) of the Punjab Civil Services (Premature Retirement) Rules, 1975. The appellant challenged the validity of that order before , the High Court mainly on the ground that the Excise Commissioner was not competent to make that order since he belonged to Police Department. He claimed that his lien in the Police Department was not removed and, therefore, the Inspector General of Police was alone competent to deal with him. In support of the contention, he placed reliance on the decision of this Court in T. C. Sharma v....

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.... the rule is for the benefit of a Government servant who intends to return back to his parent department. That was also the view expressed in T. C. Sharma case [1976]2SCR716 . But then, the appellant never wanted to return back to his parent department. He was stoutly opposing repatriation and asserting his right to remain in the ex cadre post. He has thus denied himself of the benefit of that rule. 8. The other contention urged for the appellant that he was riot confirmed in the Excise Department and unless confirmed, he acquired no lien cannot also be accepted. Lien is not a word of article It just connotes the right of a civil servant to hold the post substantively to which he is appointed. Generally when a person with a lien against ....