Section 3(r) in The Mumbai Municipal Corporation Act, 1888
(r)"land" includes and which is [being built upon or is built] [These words were substituted for the word 'built' by Bombay 8 of 1918, Section 2.] upon or covered with water, [benefits to arise out of land, things attached to the earth or permanently fastened to anything attached to the earth and rights created by legislative enactment over any street] [These words were inserted by Bombay 13 of 1933, Section 3(c).];