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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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2019 (10) TMI 1558

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.... For the Appellant : P. Martin Jose and Harikrishnan S., Advs. For the Respondent : K.K. Ravindranath, Addl. Advocate General ORDER A.M. Shaffique, J. 1. These review petitions are filed by third parties seeking review of judgment dated 24/1/2019 in WP(C) No. 35535/2018 by which this Court held that "playing rummy for stakes" within the club premises is an offence under the Kerala G....

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.... participate in playing various games including rummy. It is inter alia contended that in so far as rummy is a game of stake and the Government had issued a notification dated 30/9/1976, exempting rummy from the provisions of the Act subject to the only condition that there would be no side-betting, the finding of the Division Bench of this Court in the impugned judgment without taking note of the....

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....hmanan v. State of Tamil Nadu and another [(1996) 2 SCC 226] that when betting in horse race is not considered as gaming, the same analogy applies. Rummy is a game of mere skill and even if it is played for stakes, it can never be treated as a gambling and, that apart, in view of the notification u/s. 14A of the Act, the provisions of the Act will have no application. 6. On the other hand, lear....

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....ch has also held that the element of skill is predominant than the element of chance. But the question is whether if rummy is played for stakes, will it amount to violation of the provisions of the Gaming Act or not. We are of the view that this aspect of the matter has to be decided on a case to case basis. What is the manner in which the games are conducted and how it is being conducted through ....