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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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2007 (3) TMI 831

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....No. 1 to continue in service of the Appellant No. 1 till attaining the age of 60 years. The case of the Appellant before both learned single Judge and the Division Bench was that the standard age of retirement of its employees is 58 years and the writ Petitioner i.e. Respondent No. 1 was no exception. The special appeal was filed stating that the interim order was contrary to the view taken by a Division Bench in Harwindra Kumar v. Chief Engineer Karmik, U.P. Jal Nigam, Lucknow and Ors. 2002 (2) UPLBEC 1511: 2002 (3) AWC 2135. The Division Bench dismissed the appeal. 3. In support of the appeal learned Counsel for the Appellant submitted that the interim order was contrary to the view expressed by the Division Bench which was binding on ....

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....agency as it may deem necessary ; (iii) to provide training for its own personnel as well as employees of the local bodies ; (iv) to prepare and carry out schemes for water supply and sewerage ; (v) to lay down the schedule of fees for all services rendered by the Nigam to the State Government, local bodies, institutions or individuals ; (vi) to enter into contract or agreement with any person, firm or institution, as the Nigam may deem necessary, for performing its functions under this Act ; (vii) to adopt its own budget annually ; (viii) to approve tariffs for water supply and sewerage services applicable to respective local areas comprised within the jurisdiction of Jal Sansthans and ....

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....ed date become employee of the Nigam and shall hold his office or service therein by the same tenure, at the same remuneration and upon same other terms and conditions, and with the same rights and privileges as to pension, gratuity and other matters as he would have held the same on the appointed date if this Act had not come into force, and shall continue to do so until his employment in the Nigam is terminated or until his remuneration or other terms and conditions of services are revised or altered by the Nigam under or in pursuance of any law or in accordance with any provision which for the time being governs his service : xx xx xx 89. Directions to the Nigam on questions of policy.- (1) In the discharge of ....

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.... and under Section 37 of the Act, conditions of service of the Appellant- Petitioners who were employed in the Local Self- Government Engineering Department of the Government of Uttar Pradesh before the appointed date, were continued to remain the same as they were before the appointed date unless and until the same are altered by the Nigam under the provisions of the Act. Section 97 confers power upon the Nigam with the previous approval of the State Government to frame regulations in relation to service conditions of employees of the Nigam and, acting thereunder, the Regulations were framed by the Nigam in the year 1978, Regulation 31 whereof provides that service conditions of the employees of the Nigam shall be governed by such rules, r....

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....ent as well as the Nigam intended that the same would not be applicable, the only option with it was to make suitable amendment in Regulation 31 of the Regulations after taking previous approval of the State Government and by simply issuing direction by the State Government purporting to act under Section 89 of the Act and thereupon taking administrative decision by the Nigam under Section 15 of the Act in relation to the age of the employees would not tantamount to amending Regulation 31 of the Regulations. 9. In Harwindra Kumar's case (supra), the Division Bench decision on which the Appellant places reliance was challenged. Orders passed by the High Court dismissing the writ petitions as well as those by the Nigam directing that t....