Property can be understood as per Section 2(c) of the Benami Transactions (Prohibition) Act, 1988[1] which means property of any kind, whether movable or immovable, tangible (which can be seen and touched) or intangible (which cannot be seen and touched), and includes any right or interest in such property (Ownership, possession).

To understand the meaning of LAND, we have to first understand Immovable Property. According to Section 3(26) of The General Clauses Act, 1897[2]immovable property includes land, benefits to arise out of the land, and things attached to the earth, or permanently fastened to anything attached to the earth.

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