The concept of deemed forests has not been clearly defined in any law including the Forest Conservation Act of 1980 . Hence Statement A is Incorrect . However, the Supreme Court in the case of T N Godavarman Thirumalpad (1996) accepted a wide definition of forests under the Act . It covered all statutorily recognised forests, whether designated as reserved, protected or otherwise for the purpose under the Forest Conservation Act. Hence Statement B is Correct . The term ‘forest land’ occurring in the act will not only include ‘forest’ as understood in the dictionary sense but also any areas recorded as forest in the government record irrespective of the owners said the court. A deemed forest fits “dictionary meaning” of a forest, “irrespective of ownership” . Amidst claims that the move hit farmers, as well as barred large tracts from mining , the state has been arguing that the classification was done without taking into account the needs of people.