Section 2(71)(c) in The Calcutta Municipal Corporation Act, 1980
(c)the drains attached to any such street, public bridge or causeway, and, where there is no drain attached to any such street, shall, unless the contrary is shown, be deemed to include all lands up to the outer wall of the premises abutting on the street, or, where a street alignment, has been fixed and the area within such alignment has been acquired by the Corporation and the alignment has been demarcated or is capable of being demarcated up to such alignment;