Section 123(1) in Tamil Nadu District Municipalities Act, 1920
(1)If the expenditure incurred by the [State Government] [The word '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] or by am other municipality to which this Act applies or by any other local authority in the [State of Tamil Nadu] [This expression was substituted for the expression 'Presidency of Madras' by the Tamil Nadu Adaptation of Laws Order 1970, which was deemed to have come into force on the 14th January 1969.] for any purpose authorised by or under Part II of Schedule IV is such as to benefit the inhabitants of a municipality, the municipal council may, with the sanction of the [State Government] [The word '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], make a contribution towards such expenditure.