Power to declare expenses on certain works as improvement expenses

If the expenses to be recovered have been incurred or are to be incurred in respect of any work mentioned,-

1. (a) in section 189, section 225, section 227, clause (b) of sub-section (1) of section 272, section 283, sub-sections (1) and (2) of section 328, section 332 section 337, section 376 or section 462; or
2. (b) in any rule made under this Act in which this section is made applicable to such expenses, the Commissioner may, if he thinks fit and with the approval of the standing committee, declare such expenses to be improvement expenses.