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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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1995 (9) TMI 399

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....sion) Rules, 1965 (hereinafter referred to as "1965 Rules") could be given to the concerned employees appointed after 1.11.1966 in the service of the Union Territory of Chandigarh except Medical and Health services thereof? If it is held that the benefit of the said rules is available also to the employees appointed in the services of the Union Territory of Chandigarh after its formation on 1.11.1966 then the claim of each of them has to be examined on merits in accordance with the rules. The Central Administrative Tribunal and the High Court of Punjab and Haryana have taken the view that these rules do not apply to appointees in the services of the Union Territory after 1.11.1966. These matters arise out of these decisions. 3. The only ....

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.... erstwhile State did not automatically lapse and continued to be in force, effective and binding on the successor State unless modified and repudiated. There can be no doubt that The Punjab Government National Emergency (Concession) Rules, 1965 which fall within the definition of "law" in Section 2(g) of the Punjab Reorganisation Act, 1966 continued in force and were effective in the Union Territory of Chandigarh until and unless modified, changed or repudiated by the Union Territory Administration. The question, therefore, is whether there was any modification, change or repudiation of the said 1965 Rules by the Union Territory administration after 1.11.1966? It may be mentioned that the Punjab Recruitment of Ex-servicemen Rules, 1982 repe....

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....mation, seniority and promotion. By Notification No. SO 3268 rules were framed by the President called the Conditions of Service of Union Territory of Chandigarh Employees Rules, 1966 (hereinafter referred to as "1966 Rules") Rule 2 therein provided that the conditions of service of persons appointed to the Central Civil Services and posts Class I, Class II, Class III and Class IV under the administrative control of the Administrator of the Union Territory of Chandigarh subject to any other provision made by the President was to be the same as the Conditions of Service of Persons appointed to other corresponding Central Civil Services. The remaining part of Rule 2 is not material for the present purpose. In short, by virtue of Rule 2 the Ru....

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....therein the 1966 Rules had no application to the Union territory employees holdings posts in Class II, Class III, and Class IV services in respect of the specified matters. None of the concerned employees in these matters belong to Class I service to whom alone the Central Civil Rules were made applicable by Notification No. SO 3268 in respect of matters relating to probation, confirmation, seniority and promotion. The third Notification No. SO 3269 is to the same effect. 7. It is, therefore, clear that the Punjab Government National Emergency (Concession) Rules 1965 continued to apply in the Union Territory of Chandigarh even after 1.11.1966 till modified, changed or repudiated by the Union Territory Administration and they continued to....