Section 2(12A) in The Stamp Act, 1977 (1920 A. D.)
(12A)[ "immovable property" includes land, buildings, hereditary allowances, rights to way, light, ferries and fisheries or any other benefit arising out of land and things attached to the earth or anything permanently fastened to anything permanently fastened to anything attached to the earth but does not include standing timber, growing crops or grass;] [Substituted by Act No. XII of 2011, dated 25th April, 2011.]
