Section 142(2)(a) in Chennai City Municipal Corporation Act, 1919
(a)no portion thereof shall without the previous 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 far 'Provincial' by the Adaptation Order of 1950.] be applied to any purpose other than that for which it was borrowed, and