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State Of Travancore-Cochin And Others vs Shanmugha Vilas Cashew Nut Factoryand ... on 8 May, 1953

7. In interpreting a deeming provision creating legal fiction the Court is required to ascertain the purpose for which the fiction has been created and after ascertaining the same, to assume the facts and consequences which are incidental or inevitable corolary to the fiction. In the words of S. R. Das. J., "When a legal fiction is created, one is led to ask at once "for what purpose it is so created." (State of Travancore-Cochin v. Shanmugha Vilas Cashewnut Factory ). It is well settled that where the statute enacts that something be deemed to exist or some status be deemed to have been acquired which would not otherwise have been so, full effect must be given to the fiction but not so as to extend it beyond the purpose for which it is created.
Supreme Court of India Cites 31 - Cited by 191 - M P Sastri - Full Document
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