Section 3 - Interpretation clause Immovable property - According the section in the General Clauses Act, 1897, that defines immovable property is Section 3 (26) . It states that 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. This definition is different from the one given in the Transfer of Property Act, 1882, which does not define immovable property, but only excludes standing timber, growing crops, and grass from its scope. Immovable property is a legal term that refers to any property that is attached to the earth or cannot be moved without destroying or altering its nature. The Transfer of Property Act, 1882, does not provide a comprehensive definition of immovable property, but only excludes standing timber, growing crops, and grass from its scope. The General Clauses Act, 1897, defines immovable property as including land, benefits to arise out of land, and thin...