113. (1) A Paurashava may, and if so required by the Prescribed Authority shall, provide suitable places for the burial and burning of the dead, and shall take necessary measures for the proper maintenance and administration of such burial and burning places. (2) The Government may, by notification in the official Gazette, declare that any burial or burning place which is open to public for burial or burning shall vest in a Paurashava and thereupon such burial or burning place shall vest in the Paurashava, and the Paurashava shall take all measures necessary for the proper maintenance and administration thereof. (3) Every burial or burning place which is not administered by a Paurashava shall be registered with the Paurashava and shall be subject to regulation, supervision and inspection by the Paurashava in such manner as the by-laws may provide. (4) No new burial or burning place shall be established within a municipality, except under a licence granted by the Paurashava, and in conformity with the conditions of such licence .