Section 3P(3)(d) in Tamil Nadu District Municipalities Act, 1920
(d)Before issuing a notification under clause (a) or under clause (b) read with sub-section (1) or under clause (c), the Governor shall give the town panchayat or town panchayats which will be affected by the issue of such notification, a reasonable opportunity for showing cause against the proposal and shall consider the explanations and objections, if any, of such town panchayat or town panchayats.