https://www.taxtmi.com/caselaws?id=278329 Machinery becomes immovable property only where its degree, manner, extent and strength of attachment to the earth, together with the surrounding circumstances, demonstrate an intention to make it part of the earth. Under the Transfer of Property Act, property is attached to earth when rooted or embedded in it, or attached to embedded property for permanent beneficial enjoyment. Machinery mounted on a cement base and secured by bolts for factory operations retains its character as movable property where the attachment is merely operational convenience. Consequently, its execution sale need not follow the procedure applicable to immovable property. en-us Wed, 16 Mar 2005 00:00:00 +0530 Fri, 25 Jan 2019 10:47:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=278329 Machinery becomes immovable property only where its degree, manner, extent and strength of attachment to the earth, together with the surrounding circumstances, demonstrate an intention to make it part of the earth. Under the Transfer of Property Act, property is attached to earth when rooted or embedded in it, or attached to embedded property for permanent beneficial enjoyment. Machinery mounted on a cement base and secured by bolts for factory operations retains its character as movable property where the attachment is merely operational convenience. Consequently, its execution sale need not follow the procedure applicable to immovable property. Case-Laws Indian Laws Wed, 16 Mar 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=278329