( I ) ·rhe Panchayat San1 iti or the .lila Parish<1d 111<iy ')-:i.:11011<1 l·IJ illhl JI)) sanction",vri1c on" l>f 1hc ~tore rendered unserviceable in no11nal \vorking or use provided the sarnc is tirsl cx;unincd anc.1 C-Crtificd lo he 'oh) the E~c..·cutivc Officer or lhc Cht<f l'<!cutivc Otlicer or any 01hcr oniccr ~ppo1111ed by 1hc Panchaya1 ~a111111 or lite 7.ila Parishad. as the case lll3) he. Nccc>S<I!) enlry h.l thi:,. cll'ccl "hall al'o he rnadc in the rclc\'anl slocl rc~i-,tcr.
(2) (a) All olhcr losse' of money, irrecoverable revenue, lo:tn>, ud' anccs or stores 01hcr 1han 1ll<"C 1clerred to in sub-rule (I) >hall be "rincn otf b) the Panchayi1l Sa111i1i or 1lw /ila Pari:.had, as 1hc:: case 111uy he.
(b) A lis1 of all such amounts shall be prepared once hall' yearly and subm111ed to the Panchaya1Snmilollr1he Zi la Parishad al i1s ncxl 11iee1 ing for considcnili<>n w ith reasons and recommendation of 1he Executive Officer 01 lhe Chief Executive Orticer lo w1 i1e off 1he same.
(c) The Excculivc OfTiccr or 1hc C hief Execuli\ e Otllccr, a~ 1hc c11>c mlly be, should sec befo1e making his recommendation 1ha11hc defauhor has no attachable prope11yw11h in the villageon.,,i1h in thejurisdic1ion 11fthe Panchaym Samiti or 1hc /ila Par"had and 1hat all means of recovcl') have been 1ried and found unsuccessful.
(3) In case where an) lo>s exceeding rupees ten thousand i' ~"'""d through fraud, forgery, dcfal<:ation. "it!rious negligence of an} servan1 \1+·arranting disciplinary ac1 ion orihrough flaw in rules and procedure requiring rcc1ifica1ion or amendmem, 1hc Pandrnyat Sa111i1i or the Zi la Parishad, a' lhe case may be, shall first rcvic\v ,, t1ch a cHSC and 1ake appropriate disc i1>li1lnry ncttnn hefOrc recommend ing the cases 10 1he Government for approval 10 'Write off:
Provided tha1 in case loss 1101 exceeding rupees five 1housand. the Panchaya1 Saoniti and in case los; exceeds rupees live thousand, but not 86 PUNJAB GOVT. GAZ. (EXTRA), JANUARY9,2014 (PAUSA 19, 1935 SAKA} exceeding rupees ten thousand, the Zi la Parishad shall be competent to write off. . . .
(4) Necessary eniry to th is effect shall also be made in the register of"write ofr• in Form FBA-31, as well as in the Demand and Collection Register and on the bill, where necessary."