Movable property

Section 2(21) of the BNS says that movable property includes property of every description, except land and things attached to the earth or permanently fastened to anything which is attached to the earth. Section 22 of the IPC (earlier) spoke of "corporeal property of every description"; the word corporeal does not appear in the BNS clause. The definition matters because theft under Section 303, dishonest misappropriation under Section 314 and several other property offences apply only to movable property. Explanation 1 to Section 303 adds that a thing attached to the earth is not the subject of theft, but becomes so as soon as it is severed from the earth.

Section 3(36) of the General Clauses Act, 1897 gives the residual meaning for Central Acts: property of every description except immovable property. Section 3(26) of that Act says immovable property includes land, benefits to arise out of land, and things attached to the earth or permanently fastened to anything attached to the earth. So under general law, the line between movable and immovable property depends on attachment to the earth.

Particular Acts adjust the line. Section 2(13) of the CPC says movable property includes growing crops. Section 2(9) of the Registration Act, 1908 includes standing timber, growing crops and grass, fruit upon and juice in trees. Section 3 of the Transfer of Property Act, 1882 says immovable property does not include standing timber, growing crops or grass. Under Section 2(7) of the Sale of Goods Act, 1930, goods means every kind of movable property other than actionable claims and money.

The civil remedy for specific movable property is in Sections 7 and 8 of the Specific Relief Act, 1963. Examiners test which items fall within or outside the BNS definition, the severance rule in Explanation 1 to Section 303, and the different treatment of crops and timber across statutes.