TABLE OF CONTENTS

IMMOVABLE PROPERTY – MEANING

1. Section 3(26), General Clauses Act
2. Section 2(6), Registration Act, 1908
3. Section 3, Transfer of Property Act, 1882  
4. Section 2(z), Real Estate (Regulation and Development) Act, 2016
5. Reports and Text Books
6. Court cases

IMMOVABLE PROPERTY – MEANING:-

Immovable property shall include land, benefits to arise out of land and things attached to the earth or permanently fastened to anything attached to the earth, according to Section 3(26), General Clauses Act, 1897 . 

Immovable property includes land, buildings, hereditary allowances, rights to ways, lights, ferries, fisheries or any other benefit to arise out of land and things attached to the earth or permanently fastened to anything which is attached to the earth, but not standing timber, growing crops nor grass, as described in Section 2(6), Registration Act, 1908 . 

Immovable property does not include standing timber, growing crops or grass, as defined in Section 3, Transfer of Property Act, 1882  

Immovable includes lands, buildings, rights of ways, lights or any other benefit arising out of land and things attached to the earth or permanently fastened to anything which is attached to the earth, but not standing timber, standing crops or grass, as per Section 2(z), Real Estate (Regulation and Development) Act, 2016. 

 “Trees” are regarded as immovable property because they are attached to or rooted in the earth, as was held in Shantabai v. State of Bombay, AIR 1958 SC 532, 536, 537: 1959 SCR 265. 

The definition of immovable property in Section 3 of Transfer of Property Act, 1882 is couched in negative form in that it does not include standing timber, growing crops or grass. The statute avoids positively defining what is immovable property but merely excludes certain types of property from being treated as immovable property, Ram Rattan v. Bajrang Lal, (1978) 3 SCC 236.

Immovable — Not to be forced from its place, the characteristic of things real or land.

See also. Reports and Text Books:

1. Thirty-Fourth Report, Indian Registration Act, 1908, Law Commission of India 7-8 (1967)
2. Seventieth Report on The Transfer of Property Act, 1882, Law Commission of India 34 (1977)
3. Sixtieth Report On The General Clauses Act, 1897, The Law Commission Of India24, 27 (1974)
4. Mulla, Transfer of Property Act 16, 21 (1950) (See also. citation AIR 1958 SC 532 Apex Court ruling)
5. Section 22, The Penal Code, 1860 Defines Movable Property
6. Alexander Mansfield Burrill, A New Law Dictionary And Glossary– (1998)

Court Cases:

1. Sirpur Paper Mills Ltd. v. Collector of Central Excise, Hyderabad, ALD 2002 (4) 344
2. Duncans Industries Limited v. State of U.P., (2000) 1 SCC 633 : AIR 2000 SC 355
3. Tata Consultancy Services v. State of Andhra Pradesh, A.P.S.T.J. (1997) 25 53
4. Chetlal Sao v. State of Bihar, AIR 1986 (Pat.) 267.
5. Commissioner v. Triveni N.L. Ltd., (2014) 72 VST 448 (All) 
6. Sirkar v. Mahadeva Iyer, AIR 1953 T.C. 349.
7. Bihar E.G.F Co.-op. Society v. Singh, AIR 1973 SC 964
8. Jagmohan Singh v. Emperor, 1932 AIR (Pat.) 344
9. Angurbala Mullick v. Debabrata Mullick, AIR 1951 SC 293
10. Raghoo Pandey v. Kassy Parey, I.L.R. (1884) 10 (Cal.) 73
11. Ram Rattan v. Bajrang Lal, (1978) 3 SCC 236
12. Nattu Miah v. Nandrani, B.L.R. 8 509
13. Chettiar v. Santhanathan Chettiar, (1895) 5 MadLJ 253
14. Raj Narain v. Sukha Nand Ram Narain, AIR (1980) 78 (All.) 82
15. Raja Devi v. Yaqub, (1925) 47 (All.) 738
16. R. Saravanan v. Sri Vedaranyaswaraswami Devastanam, (1984) 1 MadLJ 419