Section 2(4) in Tamil Nadu Irrigation (Levy of Betterment Contribution) Act, 1955
(4)"irrigation work" includes - (a) all canals, channels, tanks, wells, reservoirs, ponds, spring ponds and madugus used for the supply or storage of water, and all works, embankments and structures (other than escape channels) connected therewith or auxiliary thereto, which are owned or controlled by the Government, or which are maintained by them otherwise than by an assignment of land or land revenue made, confirmed or recognized by the Government, or which, having been constructed by the Government or being maintained by an assignment of land or land revenue as aforesaid, have not been made over to any person;(b)all such lakes and other natural collections of water or parts thereof as are situated on lands which are the property of Government;(c)all rivers and natural streams or parts thereof;
