Section 242(1) in Tamil Nadu District Municipalities Act, 1920
(1)When the [executive authority] [These words were substituted for the word 'chairman' by section 17(1) of the Madras District Municipalities (Amendment) Act, 1933 (Madras Act XV of 1933).] takes down any structure or part thereof or cuts down any tree or hedge or shrub or part thereof or removes any fruit in virtue of his powers under this Chapter, the executive authority may sell the materials or things taken down, cut down or removed, and apply the proceeds in or towards payment of the expenses incurred.