TaxTMI 
TaxTMI 
2005 (3) TMI 807
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....2-auction purchaser is represented by Sri Ananthram. 3. Heard arguments. 4. The brief facts of the case leading to the filing of the appeal may be stated as under.-- The respondent 1-decree-holder filed Execution Case No. 1066 of 1986 in pursuance of recovery of money in a sum of ₹ 29,44,415/- made in O.S. No. 623 of 1982, on the file of City Civil Judge, Bangalore City. In the Execution Case, an Advocate Commissioner was appointed to effect sale of schedule property viz., One Centerless Bar Turning Machine (manufactured by M/s. GKW Limited) kept in the premises Nos. 27(B) and 28(C), Peenya Industrial Estate, Second Phase, Tumkur Road, Bangalore. Accordingly, the property was sold by the Advocate Commissioner in public auction to t....
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....e General Clauses Act, 1897, and cited the following decisions.-- (i) J. Kuppanna Chetty, Ambati Ramayya Chetty and Company v. Collector of Anantapur and Ors., , on the point that the factory, building and machinery embedded therein are immovable properties and attachment procedure followed in respect of movable property is illegal and therefore the Attachment Officer committed tort. (ii) K.N.K. Iyengar v. Vijaya Bank, Gandhi Bazaar Branch, Bangalore and Anr., 2000(4) Kar. L.J. Sh. N. 2, ILR 2000 Kar. 4552, on the point that machinery embedded to earth for the permanent beneficial enjoyment of the property to which it is attached, becomes a part of the immovable property. (iii) Duncans Industries Limited v. State of Uttar Pradesh and ....
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.... Transfer of Property Act. The first two are not of much assistance, for they merely show that "immovable property" includes things attached to earth, or permanently fastened to anything attached to earth. They give no guidance as to what is meant by 'attached' or 'permanently fastened'. The third enactment, by Section 3 of the Transfer of Property Act, describes what is meant by 'attached to earth', means.-- (a) rooted in the earth, as in the case of trees and shrubs; (b) imbedded in the earth, as in the case of walls or buildings; or (c) attached to what is so imbedded for the permanent beneficial enjoyment of that to which it is attached. 9. The degree, manner, extent and strength of attachment of....