Section 375(1) in Tamil Nadu District Municipalities Act, 1920
(1)Notwithstanding anything contained in this Act, or in any other law for the time being in force, the State Government may, by notification, if necessary, appoint special officers to exercise the powers and discharge the functions of the municipalities or the [Third Grade Municipality] [Substituted for the words 'town Panchayats' by the Tamil Nadu District Municipalities (Amendment) Act 2004 (Tamil Nadu Act 24 of 2004).], as the case may be, until the day on which the first meetings of the municipal councils are held after ordinary elections to the municipalities and the [Third Grade Municipality] [Substituted for the words 'town Panchayats' by the Tamil Nadu District Municipalities (Amendment) Act 2004 (Tamil Nadu Act 24 of 2004).] after the date of commencement of the Tamil Nadu District Municipalities (Amendment) Act 1994 (Tamil Nadu Act 25 of 1994).