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In real estate, mortgagees are entities that lend money to borrowers who want to purchase real property like a home. For example, a bank that loans money to a borrower to purchase a home would expect a security interest in return. The security interest that lenders expect from borrowers is called a mortgage. When a mortgagee receives a mortgage from a borrower, there is a perceived decrease in the risk that a borrower won't pay the debt.

**MORTGAGOR AND MORTGAGEE** Any living person, company, or association or body of individuals, who has an interest on immovable property can mortgage that interest. In the case of a company mortgage of the property should be duly authorised by ‘Object Clause’ of the Memorandum of Association and approved by a resolution of the Board of directors. Further, for creation of a mortgage, the Financial Institutions usually insist on a resolution of the shareholders under Section 293(1)(a) of the Companies Act, 1956. Any person capable of holding property may take a mortgage unless he is dis-qualified by any special law from doing so. A minor may be a mortgagee but as he cannot enter into a contract, the mortgage should not involve any covenants by him. Thus, as we have seen above, any interest in any property which is capable of being transferred may be a subject of mortgage. Generally the mortgage is associated with immovable property; immovable property includes lands, benefits arising out of the land and things attached to it and does not include standing timber, growing crops or grass. When the principal money secured is 100/- or more a mortgage other than a mortgage by deposit of title deeds, can be effected only by a Registered instrument signed by the mortgagor and attested by at least two witnesses. Thanks