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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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1961 (4) TMI 135

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.....'s factory at Digha by letter dated September 6, 1956, to renew the factory's license for the year 1957 by making an appropriate application within 60 days of the expiry of the licence for the previous year ending on December 31, 1956, and drew his attention to Rule 7 of the Bihar Factories Rules, 1950. At the end of that letter he added the following note: "Note: There have been a lot of mistakes found in last years in the application for renewal and in the notice of occupation which created a lot of difficulties in renewing the licence by this office. Please be careful while filling up these informations......................." On receipt of this letter an application for the renewal of the licence was sent to the Chief Ins....

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....er the affairs of the factory. He also observed: "We have factories at various places and our Digha Branch Factory is in charge of Mr. J. D. Mackenzie who is the person having ultimate control of the affairs of the factory. Mr. Mackenzie is therefore in our submission, the occupier within the meaning thereof as defined by Section 2(n)" He called upon the Chief Inspector, there fore, to renew the licence. The Chief Inspector, in his reply dated December 20, 1956, stuck to the interpretation of the relevant provisions of the law placed by him in his earlier communication and again called upon the factory to submit an appropriate application for renewal of the licence of the factory. Treating this as an order of the Chief Inspector of Fa....