(1) In order to provide dignity and respect to the departed soul, the Municipality shall provide, maintain and upgrade at least one vaikuntadamam (crematorium) or burial ground, and have all modern facilities.
(2) The Municipality may also strive to upgrade all existing and registered smashanavatikas or burial grounds or Crematoriums.
(3) The Municipality shall arrange at least one Vaikunta Ratham (vehicle) or its equivalent for the transportation of the deceased, either with Municipal Fund or with the assistance of others.
(4) Every owner or person, having the control of any place used at the commencement of this Act, being used as [Act No. 11 of 2019] 113 a place for burying, cremating or otherwise disposing of the dead, shall, if such place was not already registered under any law applicable thereto, apply to the Municipality to have such place registered under this Act, failing which it shall be construed as an offence under section 268 of the Indian Penal Code.
(5) If it appears that there is no owner or person having the control of such place, the Municipality shall assume such control and register such place or may close it.
(6) No new place for the disposal of the dead, whether private or public, shall be opened, formed, constructed or used unless a license is obtained in the manner prescribed by the Municipality.