https://www.taxtmi.com/caselaws?id=274150 Machinery installed in a printing press was held not to be immovable property because its annexation was temporary and tied to the subsistence of the arrangement. The premises belonged to a third party and were occupied by the tenant, the agreement expressly permitted removal of the machinery, and the setup contemplated alternate accommodation rather than permanent fixation to the building. Applying the statutory test of attachment and the object of annexation, the court treated the machinery as not fixed for the permanent beneficial enjoyment of the premises. The agreement was therefore not compulsorily registrable under the Registration Act. en-us Tue, 25 Aug 1964 00:00:00 +0530 Tue, 31 Jul 2018 14:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=274150 Machinery installed in a printing press was held not to be immovable property because its annexation was temporary and tied to the subsistence of the arrangement. The premises belonged to a third party and were occupied by the tenant, the agreement expressly permitted removal of the machinery, and the setup contemplated alternate accommodation rather than permanent fixation to the building. Applying the statutory test of attachment and the object of annexation, the court treated the machinery as not fixed for the permanent beneficial enjoyment of the premises. The agreement was therefore not compulsorily registrable under the Registration Act. Case-Laws Indian Laws Tue, 25 Aug 1964 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=274150