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2004 (9) TMI 643

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....applicable to the case. The respondents 1 to 5 filed a suit for ejectment giving notice under Section 106 of the Transfer of Property Act, (in short the 'T.P. Act'). The ground set out in the suit was that the tenancy was at will and provisions of the Act being not applicable, the tenant was liable for eviction. The only issue which was taken up by the trial court related to applicability of the Act. Evidence was led. According to the respondents 1 to 5 as the assessment in respect of the building came into effect from 1.4.1983, and the suit was filed on 21.8.1992 the ten years period stipulated in Section 2(2) of the Act had no application, thereby making the Act inapplicable. Tenant on the other hand submitted that in the first....

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.... learned counsel for the contesting respondents submitted that the Revisional Court and the High Court have taken note of the Explanation correctly and, therefore, there is no infirmity to warrant interference. Section 2(2) of the Act reads as follows: "2. Exemptions from operation of Act: (1) Nothing in this Act shall apply to  xxx xxx xxx (2) Except as provided in sub-section (5) of Section 12, sub-section (1-A) of Section 21, sub-section (2) of Section 24, Sections 24-A, 24-B, 24-C or sub- section (3) of Section 29, nothing in this Act shall apply to a building during a period of ten years from the date on which its construction is completed: Provided that where any building is constructed substantially out of funds obtaine....

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....etermining the date of completion of building. The dates are : (1) When the completion of the building is reported to the local authority. (2) When the completion of the building is otherwise recorded by the local authority. (3) When the first assessment of the building comes into effect. (4) When it is actually occupied. The Explanation further provides that in case for the first three categories the dates are available then the earliest of the three dates will be the date of completion of the building and in case the first three dates are not available, then the forth date will be the date on which construction of the building shall be taken to have been completed. The Explanation I is a deeming provision. The word 'dee....

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....ute gives a definition and then adds that certain things shall be 'deemed' to be covered by the definition, it matters not whether without that addition the definition would have covered them or not: (per Lord President Cooper in Ferguson v. McMillan, 1954 S.L.T. 109). Whether the word "deemed" when used in a statute established a conclusive or a rebuttable presumption depended upon the context (See St. Leon Village Consolidated School District v. Ronceray (1960 (23) D.L.R. (2d) 32). "I...regard its primary function as to bring in something which would otherwise be excluded."(Per Viscount Simonds in Barclays Bank v. I.R.C. (1961) A.C.509) "Deems" means "is of opinion" or "considers" or "decides" and there is no implication of ....