Court : Chennai
Reported in : (1968)2MLJ493
..... case, which was under the stamp act, a lease of properties relating to a touring cinema (tent and machines), though collapsible and capable of being removed, but permanently fastened to the earth when in use, was held to be not chargeable to stamp duty under section 30 (a) (1) of schedule l-a of that act, as in the nature of things such ..... the first respondent having defaulted in repayment of a loan obtained from the state, the second respondent, under the provisions of the land improvements loan act, the petter engine and pump-set, which the first respondent had purchased out of the funds provided by the loan, were attached in recovery proceedings under the provisions of the revenue recovery act ..... for a chattel to become part of immovable property and to be regarded as such property, we should think, it must become attached to the immovable property as permanently-as a building or a tree is attached to the earth if, in the nature of things, the property is a movable property and for its beneficial use or enjoyment, it is necessary to imbed it or fix it on earth, though permanently, that is when it is in use it should ..... becomes immovable property.the learned judge, in the course of his judgment, referred to certain tests, both english and indian, and summed up that two tests have been laid down to determine the question : (1) the degree or mode of annexation, and (2) the object of annexation; but in applying these tests it does not appear that the factual basis has been ..... 1955 ..... 1955 ..... 1955 .....
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