Deemed to be, a person is 'deemed to be' something the only meaning possible is that whereas he is not in reality that something, the Act requires him to be treated as if he were.
When a person deemed to be the only meaning possible is that whereas he is not in reality that something the Act of the legislature requires him to be treated as if obviously for the purpose of the said Act an not otherwise, State of Maharashtra v. Laljif Rajshi Shah, (2000) 2 SCC 699.