Section 27A(7) in Chennai City Municipal Corporation Act, 1919
(7)If any difference of opinion arises between local authorities under any of the foregoing provisions of this section, it shall be referred to the [State Government] [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.] whose decision shall be final.