Section 2(14) in Maharashtra Land Revenue Code, 1966
(14)"improvement" in relation to a holding, means any work which adds materially to the value of the holding which is suitable thereto and consistent with the purposes for which it is held and which, if not executed on directly for its benefit or is, after execution, made directly beneficial to it; and, subject to the foregoing provisions, includes -(a)the construction of tanks, wells, water channels, embankments and other works for storage, supply or distribution of water for agricultural purposes;(b)the construction of works for the drainage of land or for the protection of land from floods, or from erosion or other damage from water;(c)the planting of trees and the reclaiming, clearing, enclosing, levelling or terracing of land;(d)the erection of buildings on or in the vicinity of the holding, elsewhere than in the gaothan required for the convenient or profitable use or occupation of the holdings; and(e)the renewal or reconstruction of any of the foregoing works, or alterations therein or additions thereto; but does not include -(i)temporary wells and such water-channels, embankments, levellings, enclosures or other works, or petty alterations in, or repairs to such works, as are commonly made by cultivators of the locality in the ordinary course of agriculture; or(ii)any work which substantially diminishes the value of any land wherever situated, in the occupation of any other person, whether as occupant or tenant;Explanation. - A work which benefits several holdings may be deemed to be an improvement with respect to each of such holdings;
