Section 88(1)(i) in Andhra Pradesh Municipalities Act, 1965
(i)any irrigation work vesting in the Government including the bed of water-course or any building or land adjacent and appertaining to such irrigation work; all lands belonging to or under the control of the Government including the vacant lands specified in Section 37 and all such other Government property, being neither buildings nor land, from which, in the opinion of the Government the income could be derived as may, from time to time, be notified by the Government in the Andhra Pradesh Gazette;