Section 413(2) in Chennai City Municipal Corporation Act, 1919
(2)The report referred to in clause (b) of sub-section (1) shall be submitted to 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.] who shall decide the dispute in such manner as they deem fit.