Yogveer Singh has a mango orchard at Manchanga Village, Bilaspur. The orchard has more than one hundred Mango trees. Yogveer Singh has sold orchard…

CA Intermediate · Corporate and Other Laws · RTP · May 2024
Yogveer Singh has a mango orchard at Manchanga Village, Bilaspur. The orchard has more than one hundred Mango trees. Yogveer Singh has sold orchard along with all the mango trees. Explain, in the lights of provisions of the General Clauses Act 1897, whether the sale of trees will be considered as sale of Immovable Property?

Suggested Answer and Working Notes:

According to section 3 (36) of the General Clauses Act 1897, 'Movable Property' shall mean property of every description, except immovable property. While section 3 (26) provides, 'Immovable Property' shall include: (i) Land, (ii) Benefits to arise out of land, and (iii) Things attached to the earth, or (iv) Permanently fastened to anything attached to the earth. In the given question, Yogveer Singh has sold mango orchard along with all the mango trees. In the lights of provisions of the Act, as trees are benefits arise out of the land and attached to the earth, hence, mango trees are immovable property.

Topics: The General Clauses Act, 1897

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