Section 2(2) in The Bengal Agricultural And Sanitary Improvement Act, 1920
(2)the "cost" of a work includes-(a)the total expenditure incurred by the Engineer for surveys, plans, estimates, valuations of a work, and incidental expenses connected therewith whether antecedent or subsequent to the adoption of a scheme, and all expenses incurred in its execution;(b)the estimated capitalised cost of the maintenance of the work;(c)the total expenditure incurred by the Collector in connection with the scheme and work inclusive of any preliminary inquiry, compensation for the cost of any land taken or acquired for the purposes of this Act, the preparation or revision of any record-of-rights and the cost of apportionment and recovery;(d)all amounts paid, or estimated as payable, as compensation for damage inflicted in carrying out any scheme or work under this Act; and(e)interest on all recoverable deposits or advances made by the [State Government] [Words substituted by the Government of India (Adaptation of Indian Laws) Order, 1937 and the Adaptation of Laws Order, 1950, respectively.], or by a local authority or any person, at such rates and from and to such dates as may be prescribed;
