Section 2(1) in The West Bengal Irrigation (Imposition of Water Rate) Act, 1974
(1)"canal" means on river, stream, distributary, reservoir, dam, weir, pond, tank, pool or sheet of water, worked, improved, maintained or constructed by the State Government or by any agency under arrangement with the State Government in connection with the promotion and operation of any scheme for irrigation or drainage, and includes-(i)any supply or escape channel, conduit, sluice, groin or other inlet into or outlet from such canal, and(ii)any land on the bank of the canal which mayor may not be covered by water;
