Section 82(3)(b) in Chennai City Municipal Corporation Act, 1919
(b)Where the amount of any contract exceeds one lakh of rupees, but does not exceed two lakhs of rupees, the commissioner, on receipt of the tenders in respect of which such contract is made in pursuance of the notice given under sub-section (1), shall place the tenders before the standing committee on taxation and finance which may approve any tender which appears to it, upon a view of all the circumstances, to be the most advantageous, and thereupon the commissioner, shall, subject to the provisions of section 80 accept the tender so approved;