Section 305(1) in Tamil Nadu District Municipalities Act, 1920
(1)[State Government] [The The words 'Provincial Government' were substituted 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 make rules [whether prospectively or retrospectively] [Inserted by Tamil Nadu Act 35 of 1990] altering, adding to or cancelling any of the following Schedules to this Act, namely:-