Section 266(b) in The Orissa Municipal Corporation Act, 2003
(b)all public channels, water courses, springs, tanks,ghats, reservoirs, cisterns, wells, aqueducts, conduits, tunnels, pipes, pumps and other water works whether made, laid or erected at the cost of the Corporation or otherwise, and all bridges, buildings, engines, works, materials and things connected therewith or appertaining thereto and also any adjacent land appertaining to any such tanks;
