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Under Section 3(36) of the General Clauses Act, 1897, 'movable property' is defined as:
Answer & Solution
Correct answer: B.
1. Section 3(36) of the GCA defines '**movable property**' as **'property of every description, except immovable property'**.
2. This is a residual definition — any property that is NOT immovable is movable, regardless of whether it is tangible or intangible.
3. Section 3(26) separately defines 'immovable property' to include land, benefits to arise out of land, and things attached to the earth or permanently fastened to anything attached to the earth.
4. Together, the two definitions form a closed exhaustive system: every species of property is either immovable or movable.
_Source: ICSI CS Executive — Lesson 4, Definitions §3(26) and §3(36), pp. 104-105._
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