if fats are emulsified and broken down into finer droplets then how belly fats are deposited or what makes the people obese?

If you take in more calories than are required by your body on a daily basis, those surplus calories will be converted into fat. If this energy imbalance continues for an extended period of time, it will lead to overweight or obesity. If you do not spend the calories efficiently, the extra nutrients are stored in your body as fat. Your fat cells grow and multiply and you gain weight.