With the approval of the regulator under section 68 , a cemetery manager may do any one or more of the following actions in a closed cemetery:

(a) lay out the closed cemetery as a park or garden for quiet enjoyment or quiet recreation, including any one or more of the following:

(i) constructing roads, avenues and walks in or through the land;

(ii) erecting and constructing on the land any ornamental and other buildings and structures, and provide any seats, shelters and conveniences for the use of persons, as the cemetery manager thinks fit;

(b) subject to sections 30 and 70  –

(i) demolish or remove graves, monuments or vaults erected on the land; and

(ii) exhume human remains which are interred there and inter the remains either in the land or elsewhere;

(c) build on or under any portion of the land any structures or vaults that the cemetery manager thinks fit for the reception of any human remains which are not removed from the land for interment elsewhere;

(d) generally execute works and do all acts and things necessary for taking the approved action;

(e) any other prescribed action.