DIFFERENCE BETWEEN MOVABLE AND IMMOVABLE PROPERTY
| Immovable Property | Movable Property |
| It includes land, benefits to arise out of land, and things attached to the earth (Section 3 of General Clauses Act). | It includes stocks and shares, growing crops, grass, and things attached to or forming part of the land, and which are agreed to be severed before sale, or under the contract of sale (Section 2 of Sale of Goods Act). |
| If the thing is fixed to the land even slightly or it is caused to go deeper in the earth by external agency, then it is deemed to be immovable property. | If the thing is resting on the land merely on its own weight, the presumption is that it is movable property, unless contrary is proved. |
| If the purpose of annexation of a thing is to confer a permanent benefit to the land to which it is attached, then it is immovable property. | If the purpose was only to enjoy the thing itself, then it is movable property even though it is fixed in the land. |
| Examples. Benefits to arise out of land such as hereditary allowances, right of way, ferries and fisheries, right to collect rent and profits of immovable property; a mortgage-debt, right to cut grass for one year, a factory; etc. | Examples Right of worship; royalty; a decree for sale of immovable property; a decree for arrears of rent; Government promissory notes; standing timber, growing crops and grass. |
| Transfer of immovable property requires registration of the document. | No registration is required to transfer a movable property. |