why sales of goods act doesn't deal

The query pertains to policy decision for which you may approach 

DIRECTORATE GENERAL OF AUDIT, INDIRECT TAXES & CUSTOMS, DEPARTMENT OF REVENUE, GOVERNMENT OF INDIA, MINISTRY OF FINANCE, C.R. Building, I.P Estate, New Delhi – 110109.

The Directorate General of Audit, an organization under Ministry of Finance, Department of Revenue was created by the Central Board of Excise and Customs (renamed as Central Board of Indirect Taxes and Customs) in July 2000 with headquarters at New Delhi.

At present Ms. Archana Pandey Tiwari, Principal Director General is the head of the Directorate General of Audit.

The organisation was expanded in November 2002.

Presently, this Directorate General has seven zonal units at Delhi, Ahmedabad, Mumbai, Bangalore, Chennai, Hyderabad and Kolkata each headed by an Additional Director General. One Additional Director General is posted at the Headquarters. In the Headquarters, there is one Additional Director and three Assistant Directors along with three Additional Assistant Directors and Inspectors. There is one Chief Accounts Officer who is assisted by Senior Tax Assistant/ Tax Assistants. Office hours of the Directorate General and all its zonal units are 0930hrs. to 1800 hrs. on all working days (Monday to Friday).

Hello,

Immovable goods is wordplay. There are number of other legislations which cover immovable property.

Dear Querist,

The term ‘goods’ is being defined under section 2(7) of the sales of goods act. It includes any movable property except actionable claims and money, Stock and shares. The things that are attached or forming part of the land which is agreed to be severed from the land before the sale.

It was held in the State of Maharashtra vs. Champalal Kishanlal Mohta that things which are attached to land are the subject matter of the contract of sale if they are severed before the sale.

From the definition given under section 2(7) it becomes very clear that the Act deals with the sale of goods i.e. movable property only. On the other hand, sale of immovable property is governed by the Transfer of Property Act,1882.

It is noted that the actionable claims and money are excluded from the ambit of the definition. Actionable claims are the claim or debt for which legal action can be taken and can be enforced. For eg: recovery of refund is an actionable claim and is not included in the purview of the above definition. Further, the goods can be classified under several categories.

Regards,

Palak

Transfer of Properties Act, 1882 deals with sale of immovable properties.

Post your facts vis-a-vis query in one go and not in piece meals.

It is better to consult a local prudent lawyer for proper appreciation of facts and professional advise.