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Standing timber is NOT 'immovable property' under the GCA because:
AIt is fixed to the earth
BIt has no monetary value
CIt is intended to be severed from the earth and the term 'immovable property' excludes 'standing timber, growing crops or grass'
DIt is movable under all laws
Answer & Solution
Correct answer: C. It is intended to be severed from the earth and the term 'immovable property' excludes 'standing timber, growing crops or grass'
1. Section 3(26) of the GCA — 'immovable property' excludes standing timber, growing crops and grass.
2. These are treated as movable because intended to be severed.
3. Hence (B).
_Source: ICAI BoS CA Inter Paper 2 — General Clauses Act 1897_