Section 462(1) in Kolkata Municipal Corporation Act, 1980
(1)Every owner or person having control of any place already used for burying, burning or otherwise disposing of the dead but which is not vested in or owned by the Corporation or a Board appointed by the State Government for administration of such place shall apply to the Municipal Commissioner within a period of three -months from the commencement of this Act to register the same and the Municipal Commissioner shall cause the same to be registered.