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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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2020 (9) TMI 255

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.... against the petitioner as she was conferred with the jurisdiction to try the cases relating to N.I. Act arising from Khamtarai, Abhanpur, D.D. Nagar and Aamanaka Police Stations and the cognizance of the alleged offence ought to have been taken by Ms. Namrata Norge, J.M.F.C. Raipur who has the jurisdiction to try the cases relating to N.I. Act arising from Pandri, Rakhi, Azad Chowk and Saraswati Nagar Police Stations. Since, the alleged offence has arisen from Police Station Pandri, therefore, Ms. Neha Usendi, J.M.F.C. Raipur could not have taken cognizance of aforesaid offence against the petitioner. The said objection was rejected by learned trial Magistrate vide order dated 14/03/2019 in view of Section 460(e) of the Cr.P.C. and further....

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....al submissions made herein-above and went through the records with utmost circumspection. 5. Both the Courts below have partly agreed with the petitioner/accused that cognizance of offence under Section 138 of N.I. Act could not have been taken by Ms. Neha Usendi, J.M.F.C. Raipur as she was conferred with the jurisdiction to try the cases based on N.I. Act arising from Khamtarai, Abhanpur, D.D. Nagar and Aamanaka Police Stations and the cognizance of offence ought to have been taken by Ms. Namrata Norge, J.M.F.C. Raipur as the offence under Section 138 of the N.I. Act alleged to have been committed by the petitioner/accused has arisen from Police Station Pandri and it lies within her jurisdiction, but both the Courts below have categoric....

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....f the Cr.P.C., though not empowered to do so, defect is cured by Section 529 of the Cr.P.C., 1868 (Section 460 of Cr.P.C., 1973). It was held as under:- "Where a Magistrate of the First Class, though not empowered to do so, takes in good faith cognizance of offence under S. 190(1)(a) and (b), the defect in the absence of any prejudice to the accused is cured by S. 529. And further the defect will be held as cured by a bona fide decision given by the Magistrate as to the existence of the power when objection thereto is taken, even assuming without deciding that the "taking of cognizance" was then continuing." 9. Similarly, in the matter of Willie (William) Slaney v. The State of Madhya Pradesh AIR 1956 SC 116, their Lordships of ....

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.... the present case in light of the aforesaid provision and in view of principles of law laid down by the Supreme Court in the matter of Purshottam Jethanand (supra) and Willie (William) Slaney (supra), it is quite vivid that in the instant case, admittedly, Ms. Neha Usendi, J.M.F.C. Raipur has taken cognizance of offence under Section 138 of the N.I. Act against the petitioner under Section 190(1)(a) of the Cr.P.C. though she was not empowered to do so in light of provision contained under Section 142(2)(a) of the N.I. Act read with the work division memo dated 02/08/2018 issued by the Chief Judicial Magistrate. It is not alleged by the petitioner that jurisdiction of taking cognizance under Section 190(1)(a) of the Cr.P.C. was exercised by ....

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.... give his evidence on affidavit and subject to all just exceptions, the same has to be read in evidence in any enquiry, trial or other proceeding under the Cr.P.C. This view is also supported by the judgment of this Court in the case of Mandavi Cooperative Bank Ltd. v. Nimesh B. Thakore (2010) 3 SCC 83. No doubt this judgment was in a different factual scenario but this Court went into details of the amendment of 2002 including Section 145 and in paragraph 18 it also noted the Statement of Objects and Reasons appended to the Amendment Bill. Inter alia, the objects included "to prescribe procedure for dispensing with preliminary evidence of the complainant". 7. The amendment has a purpose in requiring the concerned Magistrate to pos....