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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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2001 (5) TMI 970

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....or D.S. Mehra, Adv. JUDGMENT M.B. Shah, 1. Leave granted. 2. Short question involved in this appeal is with regard to the interpretation and construction of the expression "offence punishable with imprisonment for a term of not less than ten years" occurring in proviso (a) to Section 167(2) of the Criminal Procedure Code in context of the expression "imprisonment which may extend to te....

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....ears RI. Hence, clause (i) of the proviso (a) to Section 167(2) would be applicable. He, therefore, set aside the order passed by the Metropolitan Magistrate releasing the accused on bail. That order was challenged before the High Court by the accused. The High Court referred to its earlier decisions and held that expression "an offence punishable with imprisonment for a term of not than 10 years"....

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....dditional Sessions Judge. That order is challenge in this appeal. 4. Section 167 is a provision which authorises the Magistrate permitting detention of an accused in custody and prescribing the maximum period for which such detention could be ordered pending investigation. We are concerned with the interpretation of proviso (a) of Section 167(2) which reads thus:- "167. Procedure when ....

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.... commits extortion by putting any person in fear of death or of grievous hurt to that person or to any other, shall be punished with imprisonment of either description for a term which may extend to ten years, and shall also be liable to fine."  (Emphasis added) 5. From the relevant part of the aforesaid sections, it is apparent tat pending investigation relating to an offence pun....