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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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2002 (4) TMI 996

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....e to this petition under Section 482 Cr.P.C. are that a complainant under Section 138, Negotiable instruments Act, 1881 (in short 'the Act of 1881') was filed on behalf of the complainant-respondent in the Court of learned Judicial Magistrate, Kishangarhbas,. District Alwar on 17.7.98 with the averments that two cheques respectively dated 18.5.98 of Rs. 70,192/- and dt. 22.5.98 of Rs. 66,8....

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....as filed before expiry of 15 days after receipt of the notice, hence, the complaint should be dismissed. The learned Magistrate dismissed this application vide order dated 23.7.2001. Hence, this petition. 3. Learned counsel for the petitioner contended that it was necessary to make averments in the complaint itself that on what date the notice was received by the accused and the payment was not....

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....panied by acknowledgment Ex.12 and on bare perusal of this acknowledgment, it prima facie appears that the date of receipt of the notice is 17.7.98 and the complaint under Section 138 of the Act, 1881 was also filed on the same day, but, cognizance was taken on ,15.9.98 and thus, this cognizance is not bad in law in view of the judgment of the Hon'ble Apex Court (supra), wherein it has been he....

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.... No period is prescribed before which the complaint cannot be filed and if filed not disclosing the cause of action in terms of Clause (c) of the proviso to Section 138, the court may not take cognizance till the time the cause of action arises to the complainant. Taking cognizance of an offence by the Court has to be distinguished from the filing of the complaint by the complainant. Thus, in view....