Section 178(2) in Tamil Nadu District Municipalities Act, 1920
(2)If such work is not carried out within the time specified in the notice, the [executive authority] [These words were substituted for the word 'chairman' by section 17(1) of the Madras District Municipalities (Amendment) Act, 1933 (Tamil Nadu Act XV of 1933).] may, if he thinks fit, execute it and the expenses incurred shall be paid by the owners or occupiers in default according to the frontage of their respective buildings or lands and in such proportion as may be settled by the executive authority.