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Issues: Whether windmill machinery sold along with land and shown in the sale deed schedule constituted immovable property for the purpose of stamp duty under the Indian Stamp Act, 1899.
Analysis: The governing test is whether the article is rooted in the earth, imbedded in it, or attached to what is so imbedded for the permanent beneficial enjoyment of the immovable property. The relevant inquiry is the nature and object of annexation, with intention being the controlling factor. Where windmill machinery is erected by fixing it to the earth as part of a composite transfer of land and the machinery cannot exist independently of the property, it assumes the character of immovable property. The Court also held that for stamp duty purposes the sale deed as presented must be looked at, and collateral arrangements cannot be used to exclude the value of the windmill from the transaction.
Conclusion: Windmill machinery sold with the land and described in the registered sale deed was immovable property, and stamp duty was rightly levied on its value.
Ratio Decidendi: Property permanently annexed to the earth for the beneficial enjoyment of the immovable property is to be treated as immovable property, and the intention and object of annexation determine its character for stamp duty.
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