Section 355(1)(a) in Tamil Nadu District Municipalities Act, 1920
(a)to communicate without delay to the proper municipal officer any information which he receives of the design to commit or of the commission of any offence under this Act or any rule, by-law or regulation made under it, [and] [This word was inserted by Schedule I to the Tamil Nadu Motor Vehicles Taxation Act, 1931 (Tamil Nadu Act III of 1931).]