Section 142(2) in Chennai City Municipal Corporation Act, 1919
(2)When any sum of money has been borrowed under sub-section(a)no portion thereof shall without the previous 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 far 'Provincial' by the Adaptation Order of 1950.] be applied to any purpose other than that for which it was borrowed, and(b)[no-portion of any sum of money borrowed under clause (a) or clause (c) of sub-section (1)] [Substituted far the words figure, letter and brackets 'no portion of any sum of money borrowed under sub-section (1), clause (a) by section 84(2) of the Chennai City Municipal (Amendment) Act, 1936 (Tamil Nadu Act X of 1936).] shall be applied to the payment of salaries or allowances to any municipal officers or servants other than those exclusively employed upon the works for the construction of which the money was borrowed.
