Section 278 in Tamil Nadu District Municipalities Act, 1920
278. Registration or closing of ownerless places for disposal of dead.
(1)Every owner or person having the control of any place used at the date of the coming into operation of this Act, as a place for burying, burning, or otherwise disposing of the dead shall, if such place be not already registered, apply to the council to have such place registered.(2)If it appears to the council that there is no owner or person having the control of such place, it shall assume such control and register such place, or may, with the 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 for 'Provincial' by the Adaptation Order of 1950.], close it.
