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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 (4) TMI 2137

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...., AOR, Mrs. K. Sarada Devi, AOR. JUDGMENT NAVIN SINHA, J. A common question of law arises for consideration in this batch of appeals. The individual facts are therefore not relevant for adjudication. Suffice it to observe that each of the respondents in the respective appeals was convicted under Section 302 and other provisions of the Indian Penal Code in different Sessions trials arising from separate unconnected incidents and sentenced to imprisonment for life. They filed individual writ petitions contending that they had served more than 14 years in custody but their cases were not placed by the Jail Authorities before the State Advisory Boards for shortening of their sentences and premature release. The constitutional validity ....

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....n shall be laid, as soon as may be after it is made, before the State Legislature." "Rule 8(2) Notwithstanding anything contained in sub­rule (i) (i) a prisoner who has been sentenced to imprisonment for life for any offence for which death penalty is one of the punishment provided by law or who has been sentenced to death but this sentence has been commuted under Section 433 of Code of Criminal Procedure, 1973, into one of imprisonment for life, shall be considered only after he has served 14 years of actual imprisonment excluding remission but including the period of detention spent during enquiry, investigation or trial, on the condition that such a prisoner shall also have to earn minimum of 4 years of remission in....

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....ad subsequently been laid before the Legislature. Dr. Singhvi relied on M/s. Atlas Cycle Industries Ltd. & ors. vs. the State of Haryana, (1979) 2 SCC 196. 5. It was next submitted that remission after completion of 14 years in custody was not a matter of right, but was dependent on a host of considerations. Maru Ram (supra) has not been correctly appreciated. Life imprisonment normally means an imprisonment for life. Section 433­A, Cr.P.C. stipulates that where sentence for imprisonment for life is imposed for an offence for which death is one of the punishments such person shall not be released from prison unless he had served at least fourteen years of imprisonment. Thus, the State in its wisdom could easily provide that life impr....

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....In the instant case, it would be noticed that sub­ section (6) of Section 3 of the Act merely provides that every order made under Section 3 by the Central Government or by any officer or authority of the Central Government shall be laid before both Houses of Parliament, as soon as may be, after it is made. It does not provide that it shall be subject to the negative or the affirmative resolution by either House of Parliament. It also does not provide that it shall be open to the Parliament to approve or disapprove the order made under Section 3 of the Act. It does not even say that it shall be subject to any modification which either House of Parliament may in its wisdom think it necessary to provide. It does not even specify the perio....

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....ison. 10. That sentence for imprisonment for life or transportation of life under the Penal Code shall mean the convict's natural life needs no further elaboration in view of Gopal Vinayak Godse vs. State of Maharashtra (1961) 3 SCR 440 followed in para 72(4) of Maru Ram (supra) as follows: "5..... A sentence of transportation for life or imprisonment for life must prima facie be treated as transportation or imprisonment for the whole of the remaining period of the convicted person's natural life." 11. Section 432 Cr.P.C. provides for the power to suspend or remit sentences and also to refuse the same. Section 433 (b) Cr.P.C. provides for commuting a sentence of imprisonment for life to 14 years. Section 433­A Cr.P.C. pro....

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....r, it should be held that there will be every justification and authority for the court to ensure in the interest of the public at large and the society, that such person should undergo imprisonment for a specified period even beyond 14 years without any scope for remission. In fact, going by the caption of the said Section 433­A, it imposes a restriction on powers of remission or commutation in certain cases...." 12. Manifestly remission not being a matter of right, much less upon completion of 14 years of custody, but subject to rules framed in that regard, including complete denial of the same in specified circumstances, as a matter of State policy, nothing prevents the State from imposing restrictions in the manner done by Rule 8....