https://www.taxtmi.com/caselaws?id=174214 A deeming amendment to the U. P. Zamindars' Debt Reduction Act was held to operate as if the omitted limiting words had never existed, so relief under section 4 remained available for a secured debt backed by mortgaged estate property. The statutory fiction had to be given full effect, and the judgment-debtors could invoke the amended provision. The Court also treated the challenge as competent in substance, because failure to apply the law deemed applicable on the material date was an error apparent on the face of the record; the High Court could therefore grant relief and restore the matter notwithstanding the label of the application. en-us Wed, 21 Apr 1971 00:00:00 +0530 Sat, 03 Oct 2015 15:17:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=174214 A deeming amendment to the U. P. Zamindars' Debt Reduction Act was held to operate as if the omitted limiting words had never existed, so relief under section 4 remained available for a secured debt backed by mortgaged estate property. The statutory fiction had to be given full effect, and the judgment-debtors could invoke the amended provision. The Court also treated the challenge as competent in substance, because failure to apply the law deemed applicable on the material date was an error apparent on the face of the record; the High Court could therefore grant relief and restore the matter notwithstanding the label of the application. Case-Laws Indian Laws Wed, 21 Apr 1971 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=174214