Temporary fastening does not make collapsible touring-cinema equipment immovable, so the lease escaped stamp duty under the Act.

A lease of touring-cinema properties was held not to attract stamp duty under Article 30(a)(1) because the equipment was collapsible, removable, and only temporarily fastened or embedded for use. The Court treated temporary fixation of machinery or poles as insufficient to convert such property into immovable property. On the lease deed terms, there was no material to show that the subject matter was immovable property, so the lease fell outside the stamp-duty provision applicable to leases of immovable property.

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Issues: Whether a lease of touring-cinema properties, though collapsible and removable but said to be permanently fastened to the earth when in use, was chargeable to stamp duty under Article 30(a)(1) of Schedule I-A of the Indian Stamp Act, 1899.

Analysis: The relevant question turned on whether the touring-cinema equipment could be treated as immovable property. Properties described as collapsible and capable of removal cannot be regarded as immovable property merely because they are temporarily fixed or embedded in the earth for use. Temporary fastening of some machinery or poles does not make the equipment part of immovable property. On the terms of the lease deed, there was no material to support the conclusion that the lease covered immovable property.

Conclusion: The lease was not chargeable to stamp duty under Article 30(a)(1) of Schedule I-A of the Indian Stamp Act, 1899.

Final Conclusion: The reference was answered against the revenue and the lease was held outside the stamp-duty provision applicable to leases of immovable property.

Ratio Decidendi: Property that is collapsible and removable, and only temporarily fastened or embedded for use, does not constitute immovable property for the purpose of stamp-duty liability on a lease.

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