Section 278(2) in Tamil Nadu District Municipalities Act, 1920
(2)If it appears to the council that there is no owner or person having the control of such place, it shall assume such control and register such place, or may, with the sanction of the [State Government] [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.], close it.
