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Issues: Whether the machinery sold in execution was immovable property so as to require the procedure applicable to sale of immovable property, and whether the rejection of the application to set aside the sale was liable to be interfered with.
Analysis: The test for determining whether a chattel has become immovable property depends on the degree, manner, extent and strength of its attachment to the earth or to an immovable structure, and on whether the fixture shows an intention to make it part of the earth. Under Section 3 of the Transfer of Property Act, 1882, property is attached to earth only when it is rooted in the earth, imbedded in the earth, or attached to what is so imbedded for its permanent beneficial enjoyment. Machinery mounted on a cement base and fastened by bolts and nuts, though used in a factory and though fixed for operational convenience, does not by that fact alone become immovable property if its essential character remains that of a chattel.
Conclusion: The machinery auctioned by the Advocate Commissioner was not immovable property, the procedure adopted for its sale was not illegal, and the challenge to the sale failed.
Final Conclusion: The appeal was dismissed and the order refusing to set aside the execution sale was upheld.
Ratio Decidendi: A machine fixed to the earth for use does not become immovable property unless the attachment and surrounding circumstances show an intention to make it part of the earth.