Section 370(2) in Tamil Nadu District Municipalities Act, 1920
(2)If any question arises as to whether any such reference relates to the executive functions of the chairman or not, the decision 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 for 'Provincial' by the Adaptation Order of 1950.] shall be final.