In this Act, unless there is anything repugnant in the subject or context,
(a) betterment contribution means the contribution leviable and realisable under Section 3 of this Act;
(b) Collector means the Collector or the Deputy Commissioner of a district and includes such other officer not below the rank of a Deputy Collector as the State Government may appoint to perform all or any of the functions of the Collector under this Act;
(c) flood protection work includes embankments, groynes, spurs, dams, barrages, sluices and all other work, for the protection of lands or buildings from floods or erosion, constructed, improved or maintained by the State Government;
(d) irrigation work means any work of irrigation or any system of such work, natural or artificial, constructed, improved or maintained by the State Government and includes,
(i) all canals, channels, tanks, reservoirs, ponds, spring-ponds, lakes and other natural collection of water, or parts thereof, all embankments, barrages, weirs, dams, guide banks, and all other works which are constructed, improved or maintained by the State Government for the purposes of irrigation; and
(ii) all lands used for the purposes of the works referred to in sub-clause (i) and all buildings, machinery, fences, gates and other erections connected therewith on such lands;
(e) land includes interest in lands, benefits arising out of lands and things attached to the earth or permanently fastened to anything attached to the earth;
(f) owner in relation to any land includes any person having an interest in such land; and
(g) prescribed means prescribed by Rules under this Act.