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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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1994 (5) TMI 285

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....learned counsel for the appellant contends that the tribunal was wrong in taking the view that the period of limitation began to run from 24-7-1967 when the order of dismissal was passed because the delinquent was entitled to exhaust the departmental remedy and, therefore, at best the period could run against him from 6-12-1967. He further stated that since statutory notice under Section 80 of the Civil Procedure Code had to be given the period of limitation stood enlarged by further two months. If that period is added the suit filed on 5-2-1971 was clearly in time. We think there is considerable force in this line of reasoning. 2. In taking the view that the suit was barred by limitation the tribunal placed reliance on the decision of t....

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....f action first arises when the remedies available to the public servant under the relevant Service Rules as to redressal are disposed of." The larger Bench was of the view that if the service rules provided for an appeal or any statutory representation the period spent in perusing that remedy would be available to the delinquent and the period of limitation would start after the appeal or statutory representation is disposed of. In the present case, as stated earlier, although an appeal was not available to the delinquent, Rule 21 entitled him to make, within a period of three months from the date on which the order came to be communicated to him, a petition to the Government to review the order passed against him on the ground that the aut....

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....the Vigilance Commission Report although it formed part of the record of the enquiry and material which the disciplinary authority had taken into consideration. The tribunal observed that where such a material which the disciplinary authority relies on is not disclosed to the delinquent it must be held that he was denied the opportunity of being heard, meaning thereby that the audi alteram partem rule had been violated. In the present case the tribunal found that the directions to this effect found in the Government Memorandum No. 821/Services-C/69-8 dated 30-3-1971 had not been adhered to. Had the tribunal not come to the conclusion that the suit was barred by limitation, it would have allowed the appeal preferred by the delinquent. 4. ....