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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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2011 (7) TMI 1405

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....ersed the judgment and decree passed in the appeal by the Additional District Judge, Osmanabad and restored the judgment and decree of the trial court. 3. Sardar Khan was the owner of a property bearing land Block No. 386 and House No. 206 situate at Mangrul, Taluqa Kallam, District Osmanabad. He died in 1948 leaving behind a son - Umerkhan and two daughters-Bismillabi and Aminabi. Both daughters were minor at the time of the death of their father. They got married later. Bismillabi (hereinafter referred to as, 'Plaintiff') filed a suit for partition and separate possession to the extent of 1/4th share in the above property against her brother Umerkhan (hereinafter referred to as, '1st Defendant') and her sister Aminabi (....

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....or its disposal. The first appellate court reversed the finding of the trial court on issue No. 4 and held that the 1st Defendant became owner of the suit property by adverse possession and, accordingly, allowed the first appeal on August 1, 2001 and set aside the judgment and decree of the trial court. 7. The Plaintiff challenged the judgment and decree of the first appellate court in the second appeal before the High Court. In the course of second appeal, 2nd Defendant died and her legal representatives were brought on record. The High Court allowed the second appeal and, as noticed above, set aside the judgment and decree of the first appellate court. 8. Pertinently, the judgment of the High Court that runs into eight foolscap page....

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....for possession and cultivation of agricultural land. Since there are no such crop statements of 7/12 extract filed on record, adverse inference will have to be drawn against the Respondent No. 1. His exclusive or continuous possession is not established on record for a period of over 12 years preceding to the filing of the suit. No case of ouster is made out. Oral evidence of Vishnu Baburao Jadhav, witness No. 2, cannot be accepted as evidence of possession for such long period and has been rightly rejected and not considered by the trial court in the light of the evidence of Respondents. So also case of adverse possession was dismissed by learned trial Court after going through the evidence of Respondent No. 1. 11. Mere refusal to....

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....ot involve such question: Provided that nothing in this Sub-section shall be deemed to take away or abridge the power of the Court to hear, for reasons to be recorded, the appeal on any other substantial question of law, not formulated by it, if it is satisfied that the case involves such question. 11. Section 101 of the Code provides that no second appeal shall lie except on the ground mentioned in Section 100. 12. Section 103 of the Code empowers High Court to determine any issue necessary for disposal of the second appeal in the circumstances stated therein. Section 103 reads as under: Section 103.- Power of High Court to determine issues of fact. - In any second appeal, the High Court may, if the evidence on the record....

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....l but reversal of the judgment and decree passed in appeal by a court subordinate to it in exercise of jurisdiction under Section 100 of the Code is impermissible without formulating substantial question of law and a decision on such question. This Court has been bringing to the notice of the High Courts the constraints of Section 100 of the Code and the mandate of the law contained in Section 101 that no second appeal shall lie except on the ground mentioned in Section 100, yet it appears that the fundamental legal position concerning jurisdiction of the High Court in second appeal is ignored and overlooked time and again. The present appeal is unfortunately one of such matters where High Court interfered with the judgment and decree of....

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....how that any substantial question of law has been formulated or that the second appeal was heard on the question, if any, so formulated. That being so, the judgment cannot be maintained. 17. The above three judgments have been relied upon in Sasikumar and Ors. v. Kunnath Chellappan Nair and Ors. (2005) 12 SCC 588 and C.A. Sulaiman and Ors. v. State Bank of Travancore, Alwayee and Ors. (2006) 6 SCC 392 and this Court set aside the judgments of the High Court and the matters were remanded to the High Court for disposal of second appeal in accordance with law. 18. Recently, in the case of Municipal Committee, Hoshiarpur v. Punjab State Electricity Board and Ors. (2010) 13 SCC 216, the above legal position has been restated. This Court st....