Tree is an immovable property

Tree is an immovable property but 'Standing Timber is not an immovable property' as per the Transfer of Property Act 

Tree and Standing Timber – distinction:

Tree is a perennial plant develops wood branches from the ground.

Tree must have two essential characteristics:

1.       It must be perennial and not seasonal;

2.       Its stem must be ‘woody’ and not herbaceous or pulpy;    

      (a banana plant is not a perennial plant; it is a seasonal crop lasting for one year or one and a quarter year or so; its stem is not ‘woody’ but fleshy or herbaceous;)

Timber means ‘wood suitable for building houses, etc.

Standing Timber: It must be a tree that is meant to be converted into a timber so shortly, even though it is still standing on the soil; (where the trees are sold to be cut down to be used as timber, is a standing timber)