Section 163(1) in Tamil Nadu District Municipalities Act, 1920
(1)The council may-(a)lay out and make new public streets;(b)construct bridges and sub-ways;(c)turn, divert or with the special sanction of the [State Government] [The word '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] permanently close any public street or part thereof;(d)widen, open, extend or otherwise improve any public street.