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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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1995 (12) TMI 439

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....h the election of the appellant has been set aside on the ground under Section 100(1)(b) for commission of corrupt practices under Sections (3) and (3A) of Section 123 of the Act. The appellant was candidate of the Bhartiya Janta Party and respondent was the candidate of the Janata Dal for election to the Maharashtra Legislative Assembly from No. 33, Matunga Constituency held on 27.2.1990. The appellant became candidate at the election on 8.2.1990. The date of poll was 27.2.1990 and the election result was declared on 1.3.1990 at which the appellant was declared duly elected having secured 31,530 votes while the respondent (election petitioner) had secured 28.021 votes and the Congress candidate secured 28,426 votes. The election petition w....

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.... which the appellant became a candidate at the election. This being so, any speech made prior to the date on which she became a candidate at the election cannot form the basis of the corrupt practice by any candidate at that election since any act prior to the date of candidature cannot be attributed to her as a candidate at the election. For this reason, the learned Counsel for the respondent rightly made no attempt to dispute this position. See-Subhash Desai v. Sharad J. Rao and Ors. [1994]3SCR271 . 4. Any further discussion of the speeches given at the meetings held on 29.1.1990 is, therefore, unnecessary. 5. The only remaining speeches for consideration are those made at the meeting of 24.2.1990 by certain leaders of the alliance.....

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....if I have to name any individual person, other than the candidate or her election against, it is for me to issue notice. It has nothing to do with any party's desire. I am also aware of the fact that the Supreme Court has emphasised the need to maintain purity in election process and, therefore, if anyone is found to have indulged in corrupt practices, it is proper that such a notice be given. Thereafter he must be given an opportunity to cross-examine the witnesses, if he so desires and be has to be heard. But it is not mandatory that in every matter the Court should adopt proceeding under Section 99 of the Act. 1951. 65. In the present case, I do not propose to issue any such notice as I do not intend to name them in these pr....

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....be recorded only after notice under Section 99 to that other person and an inquiry held as contemplated therein, naming the other person simultaneously for commission of such corrupt practice. This order is to be made at the end of the trial which is the effect of the combined reading of Sections 98 and 99 of the Act. For this reason, deciding the election petition and making an order under Section 98 against the returned candidate without complying with the requirements of Section 99 when the corrupt practice against the returned candidate is held to be proved vicariously for the act of another person by itself vitiates the judgment. It is also clear that the court has no option in this matter and it is incumbent to name such a person in t....

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....a clear finding of appellant's consent thereto and the High Court has merely said that the consent may be implied from the fact that the makers of the speeches were leaders of the political party. 9. As an abstract proposition of law it cannot be held that every speech by a leader of a political party, who is not an agent of the candidate not to be the party, is necessarily with the consent of the candidate set up by that party to make it superfluous to plead and prove the candidate's consent, if that speech otherwise satisfies the remaining constituent parts of a corrupt practice. The act amounting to a corrupt practice must be done by a candidate or his agent or by any other person with the consent of a candidate or his electio....