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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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Collector (Stamp) lacks power to recall order u/s 47-A of Indian Stamp Act - Authority must adherence to statutory limits

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Full Text of the Document

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....The case before the Allahabad High Court involved the jurisdiction of the Collector (Stamp) to recall or review an order under Section 47-A of the Indian Stamp Act, 1899, in the context of alleged forgery of documents. The court held that the Collector (Stamp) lacks the power to recall or review an order under Section 47-A as no such authority is provided for in the Act. Quasi-judicial authorities must operate within the statutory framework and cannot exceed their mandate. This limitation on review powers ensures adherence to the principle of separation of powers and upholds the legislative scheme. As the Collector (Stamp) exceeded his authority in conducting the review, the court quashed the impugned order and allowed the writ petition.....