"Improvement" means any work which adds to the letting value of land, and includes the following, namely:—

(a) the construction of wells, tanks and other work for the storage, supply or distribution of water for the purposes of agriculture, or for the use of men and cattle employed in agriculture;

(b) the preparation of land for irrigation;

(c) the drainage, reclamation from rivers or other damage by water, or protection from floods or from erosion or other damage by water, of land used for agricultural purposes or waste-land which is culturable;

(d) the reclamation, clearance, enclosure or permanent improvement of land for agricultural purposes;

(e) the renewal or reconstruction of any of the foregoing works, or alterations therein or additions thereto; and

(f) such other works as the Government may, from time to time, by notification in the official Gazette, declare to be improvements for the purposes of this Act.

[See, section 4 (2), the Land Improvement Loans Act, 1883 (Act No. XIX of  1883)].