Section 2(l) in Manipur Land Revenue and Land Reforms Act, 1960
(l)"improvement" , in relation to any land, means any work which materially adds to the value of the land and which is suitable to the land and consistent with the character thereof, and includes-(i)the construction of tanks, wells, water channels and other works for the storage, supply and distribution of water for agricultural purposes or for the use of man and cattle employed in agriculture;(ii)the construction of works for the drainage of land or for the protection of land from floods or from erosion or from other damage by water;(iii)the preparation of land for irrigation;(iv)the conversion of one-crop into two-crop land;(v)the reclaiming, clearing, enclosing, levelling or terracing of land used for agricultural purposes;(vi)the erection on land or in the immediate vicinity thereof otherwise than on the village site, of a building or house for the occupation of the tenant, his family and servants or of a cattle shed, a storehouse or other construction for agricultural purposes or of any building required for the convenient or profitable use or occupation of the land; and(vii)the renewal or reconstruction of any of the foregoing works or such alterations therein or additions thereto as are not of the nature of ordinary repairs;
