Section 368(1) in Tamil Nadu District Municipalities Act, 1920
(1)Notwithstanding anything contained in this Act, when a municipality is constituted for the first time, the [State Government] [The words 'Provincial Government' were substitute for the words 'Local Government' by the Adaptation Order of 1937 and the word 'State' was substituted for 'Provincial' by the Adaptation Order of 1950] may appoint a Special Officer to exercise the powers, discharge the duties and perform the functions of the municipal council [and its chairman and executive authority] [These words were substituted for the word 'chairman' by section 17(1) of the Tamil Nadu District Municipalities (Amendment) Act, 1933 (Madras Act XV of 1933).].