(c)[ the expression "property" includes any interest in any property, movable or immovable, the proceeds of sale thereof and any money or investment for the time being representing the proceeds of sale thereof and where the property is converted into any other property by any method, such other property ] [Inserted by Act 32 of 1971, Section 31 (w.e.f. 1.4.1972). ][*] [ The word " and" and Clause (D) omitted by Act 41 of 1975, Section 82 (w.e.f. 1.4.1976).].