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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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2021 (1) TMI 305

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....iction and Order on sentence dated 16.10.2012. He preferred an appeal challenging his conviction, in Criminal Appeal No.154/2012 in the Court of learned Additional Sessions Judge and the Presiding Officer, Fast Track Court - I at Hassan (for brevity, 'Sessions Judge's Court') which Court by its impugned Judgment dated 19.03.2013 dismissed the appeal confirming the Judgment passed by the Trial Court in C.C. No.1131/2000 dated 16.10.2012. Aggrieved by the same, the accused has preferred the present revision petition. 2. The present respondent has been the complainant in the Trial Court. The summary of the case of the complainant in the Trial Court is that the accused being known to him had availed a loan of Rs. 18,000/- from hi....

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....ging the said Judgment of conviction and Order on sentence, the petitioner preferred Crl.A. No.154/2012 in the Sessions Judge's Court which Court by its Judgment dated 19.03.2013, dismissed the appeal while confirming the Judgment of conviction and Order on sentence passed by the Trial Court. It is against the said Judgments of conviction and Order on sentence the accused has preferred the present revision petition. 3. In spite of service of notice upon the respondent, he has remained unrepresented. 4. Learned counsel for the petitioner in his single sentence argument submitted that he would not challenge the impugned Judgment of conviction passed by the Trial Court which was affirmed by the Appellate Court, however, he would only....

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....nt of conviction and Order on sentence imposing a fine of Rs. 21,000/- be need not revisited or revised. 7. The contention of the learned counsel for the petitioner is that since the petitioner / accused is ready and willing to pay the entire fine amount without any further delay, the Court may take a lenient view in the matter. He relies upon KANCHAN MEHTA's case (supra) in his support and draws the attention of the Court to paragraph 11 of the said Judgment which reads as below: " 11. While it is true that in Subramanium Sethuraman versus State of Maharashtra [(2004) 13 SCC 324] this Court observed that once the plea of the accused is recorded under Section 252 of the CrPC, the procedure contemplated under Chapter XX of th....

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....inciple of the said provision is applicable to a complaint case covered by Section 143 of the Act which contemplates applicability of summary trial provisions, as far as possible, i.e. with such deviation as may be necessary for speedy trial in the context." 8. A reading of the said Judgment more particularly the paragraph 11 therein would clearly go to show that the Hon'ble Apex Court has made the observation to the effect that the scope of Section 138 of the N.I. Act is not for punishing drawer of a cheque whose conduct is reasonable or where compensation to the complainant to meet the ends of justice was made specifically in those circumstances, where the accused pleads himself guilty under Section 252 Cr.P.C. It is at that stage ....

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....ions Judge's Court in the matter and prior to the remanding of the matter by the Sessions Judge's Court and subsequent to the remand of the matter also he was convicted and the same was confirmed. Therefore, the accused apart from not pleading guilty under Section 252 Cr.P.C. has made futile exercise from the year 2000 till date in proving his alleged innocence towards the alleged offence but he has failed in his repetitive attempts. In such a circumstance, I do not find any reasons for setting aside the sentence of imprisonment in toto. Considering the fact that at the earliest point of time when he was convicted for the first time in the same case by the Trial Court on 07.09.2006, he was sentenced to undergo imprisonment only for ....