Explanation:

 According to section 61 lands, houses or other buildings, goods, money, bank notes cheques, bills of exchange, hundis, promissory notes, Government securities, bonds or other securities for money, debts, shares in a corporation and, save as hereinafter mentioned, all other saleable property, movable or immovable, belonging to the judgment debtor, or over which, or the profits of which, he has a disposing power which he may,exercise for his own benefit, whether the same be held in the name of the judgment debtor or by another person in trust for him or on his behalf Electricity was held to be goods as it can be transmitted, transferred, delivered, stored, and possessed in the same way as any,other movable property. ('Commissioner Sales Tax;, Ml' v. Madhya Pradesh Electridzy Board).