10.In the instant case, delivery of the fishery right pertaining to the Periyur Periyakulam comprised in Survey Nos.805 and 806 of Periyur village, Tenkasi District, Karivalamnandhanallur Sub Registry, in favour of Thiru.Vellaiyathevar, came to be issued by the District Munsif Court, of Tenkasi, by issuing a sale certificate on two non-judicial stamp papers to the aggregate value of Rs.22.80/- dated 28.09.1942, as signed and sealed by him on 31.08.1942. Thus, the delivery of tangible immovable property, that is, the fishery right over the Periyur Periyakulam comprised in survey Nos.805 and 806 of Periyur village was effected by the learned District Munsif, of Tenkasi, in O.S.No.47 of 1937 in Execution Petition in E.P.No.53 of 1942 by placing the grandfather of the petitioner, that is, Thiru.Vellaiyathevar, in possession of the fishery right of the aforesaid Periyur Periyakulam tank. As a profit a prendre is always regarded as tangible immovable property, the immovable property in the instant lis is of value Rs.22.80/- as on 31.08.1942. Section 3(26) of the General Clauses Act, 1897, defines immovable property as follows:-