https://www.taxtmi.com/caselaws?id=190422 Classification of a chattel attached to land depends on the facts, including the nature, mode and extent of annexation and the object of attachment. Under Section 3 of the Transfer of Property Act, a thing is immovable only if it is rooted in, imbedded in, or attached to what is so imbedded for the permanent beneficial enjoyment of the property. A machine fixed to the earth merely to enable its use, while remaining detachable when not in use, does not become part of the land. On that reasoning, the engine and pump-set were movable property, and the recovery sale was not invalid for failure to follow the procedure applicable to immovable property. en-us Tue, 26 Sep 1967 00:00:00 +0530 Tue, 14 Feb 2017 18:50:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=190422 Classification of a chattel attached to land depends on the facts, including the nature, mode and extent of annexation and the object of attachment. Under Section 3 of the Transfer of Property Act, a thing is immovable only if it is rooted in, imbedded in, or attached to what is so imbedded for the permanent beneficial enjoyment of the property. A machine fixed to the earth merely to enable its use, while remaining detachable when not in use, does not become part of the land. On that reasoning, the engine and pump-set were movable property, and the recovery sale was not invalid for failure to follow the procedure applicable to immovable property. Case-Laws Indian Laws Tue, 26 Sep 1967 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=190422