person to be innocent till proved guilty. The
concept of deeming fiction is hardly applicable to the criminal
jurisprudence. In contradistinction to this aspect ... shall be
deemed to have caused her death. In other words, the offence
15
shall be deemed to have been committed by fiction
person to be innocent till proved guilty. The concept
of deeming fiction is hardly applicable to the criminal jurisprudence.
In contradistinction to this aspect ... shall be deemed to have caused her death. In
other words, the offence shall be deemed to have been committed by
fiction of law. Once
Ravindra Ramchandra Waghmare vs Indore Mun.Corp.& Ors on 29 November, 2016
Equivalent citations
explained these terms in some elucidation and the effect of the deeming
fiction appearing in the section, as follows:-
“11. The appellant was charged with ... shall
be deemed to have caused her death. In other words, the offence
shall be deemed to have been committed by fiction of law. Once
shape. The Explanation 2, as it stands today, creates a deeming fiction in 3 types of situations namely (i) when no return is filed even ... before the Amendment under Act 4 of 1988, there was a deeming fiction in section 147 under Explanation 1. But the import of the same
inflation index for 2002-03. Mr. Chatterjee further submits that the
deeming fiction contained in Explanation 1(i)(b) to Section ... Section 48 of the Act, The submission is that the deeming fiction under
Explanation 1(i)(b) to Section
business as a result of the deeming
provisions of the explanation to Section 73; (vi) The deeming
fiction created by the explanation to Section ... explanation,
as a fiction of law, is brought into existence. The legal fiction is that
the assessee is deemed to be carrying on a speculation
Inductotherm (India) Private Ltd., ... vs Dy.Cit.,Circle-2(1)(1), , Ahmedabad on 24 May
make payments prior to that date. He submits that the deeming fiction, under section 441(2) , comes into effect only on the passing of winding ... stated that the legal fiction cannot be extended by importing another fiction. It is also stated that a legal fiction in terms enacted
have been made pursuant to
Section 46 and contain a deeming fiction which prescribes when the
presentation of the bill of entry and self-assessment ... vehicle. This
23
PART F
is a consequence of the deeming fiction under the proviso, as a result of which
the presentation of the bill
