The Supreme Court held that the act of taking illegal possession of property or the continuance of wrongful possession of property does not amount to “otherwise dealing with the property” so as to attract section 52, even if the wrong doer be a party to the suit. This was held in case of:

The Transfer of Property Act, 1872 (TPA) is a comprehensive statute that governs the legal process for transferring immovable property between two or more parties. The act defines "transfer of property" as an act by which a living person conveys property to one or more living people, or to themselves and other living people. The TPA covers both movable and immovable property, and defines the following types of transfers: Sale: An out-and-out transfer of property for money Mortgage: A transfer of a limited interest in property Lease: A transfer of the right to enjoy immovable property for... Show more

The Transfer of Property Act, 1872 (TPA) is a comprehensive statute that governs the legal process for transferring immovable property between two or more parties. The act defines "transfer of property" as an act by which a living person conveys property to one or more living people, or to themselves and other living people.

The TPA covers both movable and immovable property, and defines the following types of transfers:
Sale: An out-and-out transfer of property for money
Mortgage: A transfer of a limited interest in property
Lease: A transfer of the right to enjoy immovable property for a certain time
Exchange: A transfer of property
Gift: A voluntary transfer without consideration, where the donor's intention is clear, and the donee accepts the gift 

The TPA does not cover transfers by the operation of law, such as: Inheritance, Forfeiture, Insolvency, and Sale through the execution of a decree. 
For example, a right to receive voluntary and uncertain offerings at a place of worship cannot be transferred. 
The sale of property attracts a 20% capital gains tax on properties that you sell after holding it for more than 2 years. For properties that are sold before 2 years, the tax is calculated as per the slabs.

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