https://www.taxtmi.com/caselaws?id=172548 A statutory deeming fiction under Section 161 of the Maharashtra Co-operative Societies Act applies only within that Act and does not, by itself, enlarge the class of public servants under Section 21 of the Indian Penal Code or the Prevention of Corruption Act, 1947. The Supreme Court's reasoning was that distinct enactments with different objects and offences cannot be cross-applied merely because one statute treats a person as a public servant for its own purposes. Accordingly, absent an express amendment or incorporation into the penal law, a person deemed a public servant under the Co-operative Societies Act cannot be proceeded against on that basis alone under the IPC or the Prevention of Corruption Act. en-us Mon, 28 Feb 2000 00:00:00 +0530 Sat, 03 Jan 2026 11:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=172548 A statutory deeming fiction under Section 161 of the Maharashtra Co-operative Societies Act applies only within that Act and does not, by itself, enlarge the class of public servants under Section 21 of the Indian Penal Code or the Prevention of Corruption Act, 1947. The Supreme Court's reasoning was that distinct enactments with different objects and offences cannot be cross-applied merely because one statute treats a person as a public servant for its own purposes. Accordingly, absent an express amendment or incorporation into the penal law, a person deemed a public servant under the Co-operative Societies Act cannot be proceeded against on that basis alone under the IPC or the Prevention of Corruption Act. Case-Laws Indian Laws Mon, 28 Feb 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=172548