Section 466(1) in The Calcutta Municipal Corporation Act, 1980
(1)If, at any time after personal inspection, the Municipal Commissioner is of the opinion that any place formerly used for the disposal of the dead, which has been closed under the provisions of this Chapter or under any other law or authority, has by lapse of time become no longer injurious to health and may without inconvenience or risk of danger be again used for the said purpose, he may submit his opinion as aforesaid with the reasons therefor to the Mayor-in-Council.