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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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2023 (10) TMI 313

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.... Appeal No. 14-N/10 of 2021, whereby the judgment of conviction dated 28.01.2021 and order of sentence dated 29.01.2021, passed by learned Judicial Magistrate First Class, Nahan, District Sirmaur, H.P., in Complaint No. 3/3 of 2016, was affirmed. 2. The brief facts, giving rise to the present petition, can succinctly be summarized as under: 3. The complainant (respondent herein), a Self Help Group, through its President Shri Ajay Kumar Tomar, filed a complaint under Section 138 of the Negotiable Instruments Act (for short 'NI Act'), before the learned Trial Court, wherein it was alleged that the accused-Bharat Jaggi (petitioner herein) raised personal loan amounting to Rs.4,57,000/- from the complainant-Group and the loan was agreed t....

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....er Section 397 read with Section 401 Cr.P.C. with a prayer that his petition may be allowed and the impugned judgments and order of sentence passed by the learned Courts below may be setaside and he be acquitted. 6. During the pendency of the instant petition, an application (Cr.MP No. 3179 of 2023) under Section 482 of Cr.P.C. read with Section 147 of the NI Act has been filed by the petitioner-accused seeking permission of this Court to compound the offence by setting-aside the judgment of conviction, dated 28.01.2021, and order of sentence dated 29.01.2021, passed by learned Judicial Magistrate First Class, Nahan, District Sirmaur, H.P., in Complaint No. 3/3 of 2016, and affirmed vide judgment dated 11.10.2022, passed by learned Addit....

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....affirmed by the the Court of learned Additional Sessions Judge, Sirmaur District at Nahan, H.P., vide judgment dated 11.10.2012, is quashed and set-aside and the petitioner-accused is acquitted of the offence under Section 138 of the NI Act. 9. I have heard the learned Counsel for the petitioner-accused, learned learned counsel for the complainant/respondent and examined the entire records. 10. Having taken note of the fact that the parties have settled the matter and the complainant has no objection in compounding the offence, therefore, this Court sees no impediment in accepting the prayer made on behalf of the accused-petitioner for compounding of offence while exercising power under Section 147 of the Act as well as in terms of gu....

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.... thereby serving as an exception to the general rule incorporated in sub-section (9) of Section 320 of the CrPC which states that 'No offence shall be compounded except as provided by this Section'. A bare reading of this provision would lead us to the inference that offences punishable under laws other than the Indian Penal Code also cannot be compounded. However, since Section 147 was inserted by way of an amendment to a special law, the same will override the effect of Section 320(9) of the CrPC, especially keeping in mind that Section 147 carries a non obstante clause." 11. In K. Subramanian Vs. R. Rajathi; (2010) 15 Supreme Court Cases 352, it has been held by the Hon'ble Apex Court that in view of the provisions contained in Sectio....

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.... the Negotiable Instruments Act read with Section 320 of the Code of Criminal Procedure, this Court is of the opinion that in view of the compromise arrived at between the parties, the petitioner should be permitted to compound the offence committed by him under Section 138 of the Code." 12. Since, in the instant case, the petitioner-accused after being convicted under Section 138 of the Act, has compromised the matter with the complainant, as per the compromise deed, dated 09.03.2023, annexed with Cr.MP No. 3179 of 2023, prayer for compounding the offence can be accepted in terms of the aforesaid judgments passed by the Hon'ble Apex Court. 13. Therefore, in view of the detailed discussion made hereinabove as well as law laid down by ....

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....of the case and that if such an application is made, compounding may be allowed by the Court without imposing any costs on the accused. (b) If the accused does not make an application for compounding as aforesaid, then if an application for compounding is made before the Magistrate at a subsequent stage, compounding can be allowed subject to the condition that the accused will be required to pay 10% of the cheque amount to be deposited as a condition for compounding with the Legal Services Authority, or such authority as the Curt deems fit. (c) Similarly, if the application for compounding is made before the Sessions Court or a High Court in revision or appeal, such compounding may be allowed on the condition that the accu....