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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 1062

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....the revision, is condoned. The application stands disposed of. Revision be registered. Cr. Revision No. 88/2020 2. Challenging the judgment of conviction passed by the learned Sessions Judge, Hamirpur, H.P. in Criminal Appeal No. 14 of 2017 dated 29.1.2019, whereby the first Appellate Court had affirmed the judgment of conviction passed by learned Chief Judicial Magistrate, Hamirpur, H.P. in complaint No. 43-1-2013 dated 1.8.2017, under Section 138 read with Section 142 of the Negotiable Instruments Act, 1881 (hereinafter referred to as the N.I. Act), the petitioner has come up in this Court for invoking the revisionary jurisdiction under Section 397 read with Section 401 of the Code of Criminal Procedure. 3. The facts of the case ....

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....sentenced him to undergo simple imprisonment for three months and ordered to pay compensation amount of Rs. 3,34,000/- under Section 357 (3) of Cr.P.C. 4. The Appellate Court upheld the conviction and now the convict has come up with the present Criminal Revision. 5. Learned Counsel appearing for the petitioner, submits that since the complainant is an Institution, therefore, due to procedural formalities it is almost impossible to enter into a compromise with respondent-bank and since entire compensation has been paid as such matter be compounded. 6. Therefore, in my considered view, the offence is ordered to be compounded and all proceedings are quashed on the following grounds:- I. The jurisprudence behind the N.I. Act ....

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....udgment of conviction passed by the learned Sessions Judge, Hamirpur, H.P. in Criminal Appeal No. 14 of 2017 dated 29.1.2019, whereby the first Appellate Court had affirmed the judgment of conviction passed by learned Chief Judicial Magistrate, Hamirpur, H.P. in complaint No. 43-1-2013 dated 1.8.2017, under Section 138 read with Section 142 of the Negotiable Instruments Act, 1881, are quashed and set aside. Consequently, the petitioner is acquitted of the offence under Section 138 of the Act. The bail bonds are accordingly discharged. 10. This compounding is subject to the convict/accused depositing 15% of the cheque amount, in terms of the judgment passed by a Larger Bench of Hon'ble Supreme Court in Damodar S. Prabhu v. Sayed Babal....

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....be deposited with the Legal Services Authority operating at the level of the Court before which compounding takes place. For instance, in case of compounding during the pendency of proceedings before a Magistrate's Court or a Court of Sessions, such costs should be deposited with the District Legal Services Authority. Likewise, costs imposed in connection with composition before the High Court should be deposited with the State Legal Services Authority and those imposed in connection with composition before the Supreme Court should be deposited with the National Legal Services Authority." 11. The learned trial Court shall release all the amount in the manner discussed here-in-above on the production of certified copy of this judgment....