Section 223(2) in Tamil Nadu District Municipalities Act, 1920
(2)The [executive authority] [These words were substituted for the word 'chairman' by section 17(1) of the Madras District Municipalities (Amendment) Act, 1933 (Madras Act XV of 1933).] may grant permission subject to such conditions as he may deem necessary, or may, for reasons to be recorded by him, refuse it.