
6.1. 1. Avtar Singh v. State of Punjab
6.2. 2. Pyare Lal Bhargava v. State of Rajasthan
6.3. 3. K.C. Builders & Anr. v. Assistant Commissioner of Income Tax
7. Conclusion 8. Frequently Asked Questions (FAQs)8.1. Q1: Is money considered movable property under IPC?
8.2. Q2: Can land or buildings be stolen?
In criminal law, understanding the difference between movable and immovable property is essential, especially when it comes to offences like theft, mischief, and criminal breach of trust. IPC Section 22 (Now replaced by BNS Section 2(21) defines what constitutes movable property, thereby laying the foundation for many property-related crimes under the Indian Penal Code. Whether you are a law student, a legal practitioner, or simply trying to understand your rights in a property dispute, this blog will help you to grasp the significance of Section 22 in a clear and practical manner.
In this blog, we’ll explore:
- The legal definition of “movable property” under IPC Section 22
- A simplified explanation of the term
- Its relevance in criminal offences like theft, mischief, etc.
- Real-life examples that clarify the scope
- Legal importance of distinguishing movable from immovable property
- Landmark case laws interpreting Section 22
Legal Definition of “Movable Property”
Section 22 of the Indian Penal Code, 1860 reads as follows:
“The words ‘movable property’ are intended to include corporeal property of every description, except land and things attached to the earth or permanently fastened to anything which is attached to the earth.”
In short, movable property means all physical (corporeal) things that can be moved, excluding land and things attached to land (which fall under immovable property).
Simplified Explanation
Put simply, movable property refers to any object that can be physically relocated from one place to another. This includes:
- Money
- Jewellery
- Vehicles
- Furniture
- Documents
- Livestock
It excludes land, buildings, and items that are permanently fixed to land—these are immovable properties.
Practical Importance Of IPC Section 22
The distinction between movable and immovable property is crucial in various criminal offences under the IPC, such as:
- Theft IPC 378 [BNS 303(1)]: Applies only to movable property. You can't "steal" land, but you can steal a car.
- Criminal Misappropriation IPC 403 [BNS 314]: Only applies to movable property.
- Mischief IPC 425 [BNS 324(1)]: The damage must be done to movable or immovable property.
- Criminal Breach of Trust IPC 405 [BNS Section 316(1)]: Involves entrustment of movable property.
Knowing whether the property involved in a case is “movable” determines which legal provisions apply.
Examples Illustrating IPC Section 22
Example 1:
A man steals a laptop from an office. This is theft of movable property.
Example 2:
A person removes and takes away a door fixed to a wall—once detached, it becomes movable and theft can be alleged.
Example 3:
Cutting and carrying away trees from someone else's land may involve both movable (once cut) and immovable property (before cutting), depending on the stage of the act.
Legal Significance Of Defining “Movable Property”
This definition is central to:
- Framing correct charges in theft, mischief, and breach of trust cases
- Determining the nature of property in civil vs. criminal disputes
- Valuing damages or compensation in criminal matters
- Ensuring proper police procedures (seizure, evidence handling)
In taxation, customs, and transfer of property laws too, the classification impacts legal treatment.
Landmark Case Laws On Movable Property
To better understand the legal scope of movable property under IPC, let’s explore key Supreme Court judgments that have clarified what qualifies as movable property in the context of criminal offences such as theft, breach of trust, and misappropriation.
1. Avtar Singh v. State of Punjab
- Facts: The appellant was prosecuted for theft of electrical energy under Section 39 of the Indian Electricity Act, 1910.
- Held: In this case, Avtar Singh v. State of Punjab of the Supreme Court held that electrical energy, though intangible, can be considered "movable property" for the purposes of theft under the IPC, as per the deeming provision in Section 39 of the Electricity Act.
- Significance: This case established that certain intangible items, like electricity, could be treated as movable property under specific legal provisions.
2. Pyare Lal Bhargava v. State of Rajasthan
- Facts: A government official was prosecuted for taking official documents home without permission.
- Held: In the case of Pyare Lal Bhargava v. State of Rajasthan, the Supreme Court held that government documents are movable property, and unauthorised removal constitutes criminal breach of trust and misappropriation.
- Significance: This case clarified that official documents are considered movable property under IPC Section 22.
3. K.C. Builders & Anr. v. Assistant Commissioner of Income Tax
- Facts: The case involved concealment of income and non-payment of taxes. During proceedings, documents and account books were seized and treated as key evidence.
- Held: In the case of K.C. Builders & Anr. v. Assistant Commissioner of Income Tax, the Supreme Court emphasised that documents and books of account are movable property, and wrongful concealment or destruction of such records could lead to criminal charges.
- Significance: This case reinforced that documents and records fall within the meaning of movable property under the IPC.
Conclusion
IPC Section 22 defines movable property as all tangible things, excluding land and things attached to it.
This distinction is crucial in offences like theft, mischief, and criminal breach of trust.
It helps determine which IPC (BNS) sections apply based on the nature of the property.
Movable property includes money, jewellery, vehicles, documents, and livestock.
Even intangible items like electricity can qualify as movable under special laws.
Key case laws have clarified that government documents and records also fall under this category.
Section 22 plays a major role in seizure, prosecution, and compensation in criminal cases.
The concept is retained in BNS Section 2(21), showing its continued legal relevance.
Knowing this distinction empowers citizens to better protect their rights and property.
In short, Section 22 is foundational to how Indian law treats property-related crimes.
Frequently Asked Questions (FAQs)
To help clarify common doubts about what qualifies as movable property and its relevance in criminal law, here are answers to some frequently asked questions based on IPC Section 22 and related case interpretations.
Q1: Is money considered movable property under IPC?
Yes, cash and coins are considered movable property.
Q2: Can land or buildings be stolen?
No, theft laws apply only to movable property. Land is immovable and different laws apply.
Q3: Is electricity a movable property?
Although intangible, courts have held that electricity can be the subject of theft under IPC Section 378 read with special laws.
Q4: Are trees movable property?
While rooted, they are immovable; once severed from the earth, they become movable.