Section 12(3)(a) in Tamil Nadu Urban Land (Ceiling and Regulation) Act, 1978
(a)divide, by notification in the Tamil Nadu Government Gazette, every urban agglomeration situated within the State into different zones, having regard to the location and the general use of the land situated in an urban agglomeration, the utility of the land in that urban agglomeration for the orderly urban development thereof and such other relevant factors as the circumstances of the case may require; and