“23. From the reference to observations in the Supreme Court judgments, it is clear that the Supreme Court has accepted the plain meaning of the language used by the Legislature in section 46(1) and section 49A(1). Depending upon that approach, and independently construing the provisions, the Division Bench of this Court laid down that vesting is complete and transfer of title takes effect either on 1.4.1961 or 1.4.1963, as the case may be. To us, therefore, it appear that the law was well-settled and there was hardly any scope to take a different view. We may emphasis a clause present in section 46(1) as well as section 49(A) which must have been advisedly used by the Legislature to remove any doubts. Having pointed out that the land shall stand transferred to and vest in the tenant on the dates mentioned in those section, the Legislature further adds a clause that the tenant “shall be deemed owner of such land.” This deeming provision obviously means an introduction of legal fiction. Even if some