Aman owned a piece of land containing fifty tamarind trees. He agreed to transfer the land along with the timber to be derived after felling those…

"Immovable Property" [Section 3 (26) of the General Clauses Act, 1897]: '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. It is an inclusive definition. It contains four elements: land, benefits to arise out of land, things attached to the earth and things permanently fastened to anything attached to the earth. Where, in any enactment, the definition of immovable property is in the negative and not exhaustive, the definition as given in the General Clauses Act, 1897 will apply to the expression given in that enactment. In the instant case, Aman sold Land along with timber (obtained after cutting trees) of fifty tamarind trees of his land. According to the above definition, Land is immovable property; however, timber cannot be immovable property since the same are not attached to the earth.