(15)“improvement” means, with reference to any land, any work which adds to the productivity of the land and which is suitable thereto and consistent with the purpose for which it is held and which, if not executed on the land, is either executed directly for its benefit or is, after execution, made directly beneficial to it; and, subject to the foregoing provisions, includes,—(a)the construction of tanks, wells, water channels, embankments and other works for the storage, 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 from water;(c)the planting of trees or plantation crops and the reclaiming, clearing, enclosing, levelling or terracing of land;(d)the erection of buildings on or in the vicinity of the land, elsewhere than in the municipal or urban area, reasonably required for the convenient or profitable use or occupation of the holding; and(e)the renewal or reconstruction of any of the foregoing works, or alterations therein or additions thereto; but does not include temporary wells and such water-channels, embankments, levellings, enclosures or other works, or petty alterations or repairs to such works, as are commonly made by cultivators of the locality in the ordinary course of agriculture;Explanation.—A work which benefits several lands may be deemed to be an improvement with respect to each of such holdings;
