Section 3(8) in The United Provinces Tenancy Act, 1939
(8)"improvement" means with reference to a tenant's holding :-(i)a dwelling-house erected on the holding by the tenant for his own occupation or a cattle shed or a store-house or any other construction for agricultural purposes erected or set up by him on his holding;(ii)any work which adds materially to the value of the holding and is consistent with the purpose, for which it was let, and which, if not executed on the holding, is either executed directly for its benefit or is after execution made directly beneficial to it; and, subject to the foregoing provisions of this clause, includes :-(a)the construction of wells, water channels and other works for the 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 by water;(c)the reclaiming, clearing, enclosing, levelling or terracing of land;(d)the erection in the immediate vicinity of the holding otherwise than on the village site, of buildings required for the convenient or profitable use or occupation of the holding;(e)the construction of tanks or other works for the storage of water for agricultural purposes;(f)the renewal or reconstruction of any of the foregoing works, or such alterations therein, or additions thereto, as are not of the nature of mere repairs.Provided that such water channels, embankments, enclosures, temporary wells, or other works are made by tenants in the ordinary course of cultivation shall not be deemed to be improvements.
