( 1 ) WHETHER the transfer of plants and machineries fastened to earth reported to be in a removable condition by a transferor who had no right or title to the land and the transferee having not acquired any interest in the land by reason of such transfer could be defined as immovable property for the purpose of imposing Stamp Duty on a document regarding such transfer sought to be registered under the Indian Registration Act is an interesting question which arises in the present writ petition.

( 2 ) PLOT Nos. D-17 and B-14, Industrial Estate, Orai was developed by the U. P. State Industrial Development Corporation, hereinafter referred to as upsidc a State Government Undertaking. The UPSIDC allotted the said two plots in favour of M/s Bhatinda Chemicals for setting up an Oil Factory on a premium of Rs. 4,82,372. 00 on an average annual rent of Rs. 831. 35. M/s Bhatinda Chemicals, in order to establish the Factory, had installed plants and machineries in the said plot. But ultimately it was unable to continue and had surrendered the lease on 2/06/1990 to the U. P. S. I. D. On account of such surrender, the said Bhatinda Chemicals had no interest or title to the land e