• Construction - If the electric motor has been installed for irrigating the land and barbed wire has been fixed to save the crop from the animals etc. and further a temporary room has been constructed over the electric motor to protect the electric motor from rain etc., in no way, can be held as construction - These things, such as placing barbed wire, installing tubewell in the land and raising temporary construction over the electric motor, are subservient to agricultural purposes and to make the best use and for improvement of the agricultural land.  (178) PLR