Section 320(1) in Chennai City Municipal Corporation Act, 1919
(1)Tire council may, and shall if no sufficient provision exists, provide places to be used as burial or burning grounds or crematoria either within or [with the sanction of the [(State Government)] [Inserted by section 159(i) of the Madras City Municipal (Amendment) Act, 1936 (Tamil Nadu Act X of 1936).] without the limits of the city and may' [charge and levy rents and fees] [Substituted for the words 'charge rents and fees' by section 159(ii) of the Madras City Municipal (Amendment) Act, 1936 (Tamil Nadu Act X of 1936).] for the use thereof.