Section 10(1)(c) in Karnataka Irrigation (Levy of Betterment Contribution and Water Rate) Act, 1957
(c)water from any such work, by direct flow or percolation or by indirect flow, percolation or drainage from or through adjoining land irrigates 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 [Deputy Commissioner] [Substituted by Act 23 of 1961 w.e.f. 16.11.1961.] such irrigation is beneficial to and sufficient for the requirements of crop on such land,