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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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2020 (2) TMI 1717

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....e Judicial First Class Magistrate-V, Kannur. 3. The aforesaid case was instituted upon the complaint filed by the first respondent under Section 138 of the Negotiable Instruments Act, 1881 (hereinafter referred to as 'the Act'). After trial, the learned Magistrate found the petitioner guilty of the offence under Section 138 of the Act and convicted her thereunder and sentenced her to imprisonment till the rising of the court and also directed her to pay an amount of Rs. 67,65,000/- as compensation to the complainant and in default of payment of compensation, to undergo simple imprisonment for a period of fifteen days. 4. The petitioner filed appeal before the Court of Session, Thalassery challenging the conviction entered agai....

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....e amount of compensation. 9. Section 148 (1) of the Act provides that, notwithstanding anything contained in the Code of Criminal Procedure, 1973, in an appeal by the drawer against conviction under Section 138, the appellate court may order the appellant to deposit such sum which shall be a minimum of twenty percent of the fine or compensation awarded by the trial court. 10. Section 148 was introduced in the Act with effect from 01.09.2018. Section 148 (1) of the Act empowers the court, in which an accused has filed appeal against conviction, to direct him to deposit such sum which shall be a minimum of 20% of the amount of fine or compensation awarded by the trial court. Though the expression used in Section 148(1) of the Act is "ma....

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....direction to deposit the amount, it has to record reasons for doing so. It is when the appellate court does not make a direction under Section 148 of the Act for deposit of the amount that it has to assign special reasons. In fact, exercise of the power under Section 148 of the Act is the rule and non-exercise of such power is the exception. 12. It is not necessary for the appellate court to suo motu find out special reasons for not making a direction under Section 148(1) of the Act. The appellate court is not required to minutely assess the merits of the appeal and find out such special reasons. It is for the appellant-accused to point out to the appellate court the special circumstances, if any existing, for not making a direction unde....