IMMOVABLE PROPERTY UNDER TRANSFER OF PROPERTY ACT,1882 (IMPORTANT POINTS)

• Under Section 3(26) of the General Clauses Act, 1897, “Immovable property” shall include land, benefits to arise out of land, and things attached to the earth, or permanently fastened to anything attached to the earth.
• Under Section 3 of the Transfer of Property Act, 1882, “immovable property” does not include standing timber, growing crops or grass.
• So far as the expression "attached to the earth" is concerned it occurs only in two sections of the Transfer of Property Act, namely, Sections 8 and 108 (h).
• But as a result of the above amalgamation, the meaning of the expression "attached to the earth" given in Section 3 of the Transfer of Property Act is attracted to all immovable property referred to in the said Act.
• Immovable property includes land, buildings, hereditary allowances, rights to ways, lights, ferries, fisheries or any other benefit to arise out of the land, and things attached to the earth, or permanently fastened to anything which is attached to the earth, but not standing timber, growing crops nor grass. 
• The expression “attached to the 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;
                   within the meaning of Section 3 of the Transfer of Property Act but not otherwise.
• A hut is an immovable property, even if it is sold with the option to pull it down. A mortgage of the superstructure of a house though expressed to be exclusive of the land beneath creates an interest in immovable property, for it is permanently attached to the ground on which it is built.
• The question of whether trees are to be deemed as immovable property or not would depend on the way they have been dealt with by the parties in the particular transaction. If they are dealt with merely as standing trees, they would be immovable property under Section 3(26) of the General Clauses Act. On the other hand, if they are dealt with as "standing timber" they would be exempt from the definition of "immovable property" as contained in Section 3 of the Transfer of Property Act and Section 2(6) of the Registration Act.
• The Court in Mohammed Ibrahim v. Northern Circars Fibre Trading (AIR 1944 Mad 492) has held that what is really movable property may become immovable property if it is attached to the earth or permanently fastened to anything, which is attached to the earth.