Step 1: Understanding the Concept:
The question asks how the rejection of a plaint is classified under the definition of "decree" in the Code of Civil Procedure (CPC), 1908.
Step 2: Detailed Explanation:
Section 2(2) of the CPC defines a "decree" as the formal expression of an adjudication which, so far as regards the Court expressing it, conclusively determines the rights of the parties with regard to all or any of the matters in controversy in the suit.
The definition further clarifies what is included and what is excluded. The inclusive part of the definition states that a decree "shall be deemed to include the rejection of a plaint..."
This means that although the rejection of a plaint (under Order VII, Rule 11) does not decide the suit on its merits, the CPC accords it the status of a decree for the purpose of appealability and finality. It is called a "deemed decree" because it is included in the definition by a legal fiction. An appeal lies from an order rejecting a plaint as if it were a decree.
Option (A) is also correct in a general sense, as a deemed decree is a type of decree. However, "Deemed decree" is the more specific and accurate term to describe how the rejection of a plaint is treated.
Step 3: Final Answer:
The definition of decree in Section 2(2) of the CPC explicitly includes the rejection of a plaint by way of a legal fiction, making it a "deemed decree". Therefore, option (B) is the most precise answer.