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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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2022 (11) TMI 282

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....e. After conclusion of the trial Learned CJM found the present petitioner to be not guilty for the offence punishable U/s 138 of NI Act and thereby acquitted the present petitioner under section 255(1) of the Code of Criminal Procedure. Against such order of acquittal an appeal has been preferred before the Learned Sessions Judge, North 24 Parganas vide a Criminal Appeal No. 101 of 2015 thereafter it was heard by Learned Additional Sessions Judge, Fast Track 3rd Court Barrackpore, North 24 Parganas, wherein Learned Additional Sessions Judge, set aside the order of acquittal passed by the Leaned Judicial Magistrate and found the present petitioner to be guilty of the offence punishable U/s 138 of Negotiable Instrument Act and convict the ....

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....ittal before a court of appeal where ordinarily appeal lies against the order of conviction of such court. Section 372 of the Cr.P.C. read as follows. 372. No appeal to lie unless otherwise provided. - No appeal shall lie from any judgment or order of a Criminal Court Except as provided for by this Code or by any other law for the time being in force: [Provided that the victim shall have a right to prefer an appeal against any order passed by the Court acquitting the accused or convicting for a lesser offence or imposing inadequate compensation, and such appeal shall lie to the Court to which an appeal ordinarily lies against the order of conviction of such Court] The term victim has been defined U/s 2(wa) of the Cod....

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....edy available to a complainant against an order of acquittal in a case instituted on a complaint was to file an appeal under Section 378(4) of the Code before the High Court with special leave. This provision remained intact even after the amendment. Though drastic changes were made to the said provision in the year 2005, Section 378(4) was not amended. It could not be assumed that the Parliament was not aware of the remedy provided under section 378(4). Adverting to the fact that before this amendment, in a case instituted on a police report, the victim could only challenge the order of acquittal by way of a revision Under Section 397of the Code and after the amendment and introduction of Section 2(wa) defining a victim, such a victi....

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.... the limited remedy available to such a victim when the trial court acquitted the accused, was to prefer a revision U/s 397 of the Code which, at best, would only result in the setting aside the acquittal a consequential remand but not a conviction. The legislature, in its wisdom, therefore, wished to provide a separate recourse to such an aggrieved victim by allowing an appeal at his behest. Therefore, a complainant in a case arising out of private complaint, who has already provide the right of appeal U/s 378(4) of the Code, can not be permitted to take recourse to Section 372 of the Code. Thus both the above points are answered in negative. Answered to point No. 1:- A complainant in a case U/s 138 of Negotiable Instrument Act....