(b)water from any such work, by direct flow or percolation or by indirect flow, percolation or drainage from or through adjoining land, irrigate any land under cultivation or flows into a reservoir and thereafter-by direct flow or percolation or by indirect flow, percolation or drainage from or through adjoining land irrigates any land under cultivation and, in the opinion of the Divisional Canal Officer such irrigation is beneficial to crops on such land:
