Section 465(1) in The Calcutta Municipal Corporation Act, 1980
(1)Where the Municipal Commissioner, after making or causing to be made any local enquiry, is of the opinion that any burning or burial ground or other place for the disposal of the dead has become offensive to, or dangerous to the health of, persons residing in the neighbourhood or for any other reasons to be recorded in writing, he may, with the previous approval of the Mayor-in-Council and by notice in writing, require the owner or person in charge of such ground or place to close the same from such date as may be specified in the notice.