Section 375A(1) in Tamil Nadu District Municipalities Act, 1920
(1)When the area of the municipality is extended, by including any local area, all property, all rights of whatever kind, used, enjoyed or possessed by, and all interests of whatever kind owned by, or vested in, or held in trust by or for the town panchayat, panchayat union council or village panchayat concerned, of such local area as well as all liabilities legally subsisting against such town panchayat, panchayat union council or village panchayat, as the case may be, on and from the date of the Notification, by which inclusion of such local area in the municipality is made, shall, subject to such directions as the Government may, by genera for special order, give in this behalf, vest with the municipality.
