Section 63 and Section 70 of TPA . Section 63 and Section 70 of the Transfer of Property Act, 1882 are both related to the accession of mortgaged property, but they have some differences. Here is a brief comparison: - Section 63 relates to the accession to mortgaged property, which means any addition or improvement made to the property during the continuance of the mortgage. It lays down the rights and liabilities of the mortgagor and the mortgagee regarding such accession, depending on whether it was acquired at the expense of the mortgagee or not, and whether it is capable of separate possession or enjoyment or not. It also specifies how the profits, if any, arising from the accession should be credited or set off. - Section 70 relates to the accession made by the mortgagee in good faith to the mortgaged property. It states that the mortgagee is entitled to add the cost of such improvements to the principal money, and to charge interest on it at the same rate as the ...