Section 2: Approval of the Panchayat Union Council for the proposal to writeoff the irrecoverable amounts

Any amounts found irrecoverable shall be reported by the person entrusted with the responsibility of collection of such amounts with reasons therefor, which shall be verified by the Commissioner. A list of all such amounts shall be prepared once a quarter and submitted to the Panchayat Union Council at its next meeting for approval with the reasons and recommendations of the Commissioner for writing-off the same. The Commissioner shall ensure that the defaulter has not attachable property within the village and that all means of recovery have been tried and found unsuccessful, before recommending the write-off of the amount;

Provided that before recommending the write-off in case where any single item of tax or fee or other amount found to be irrecoverable exceeds Rs.250, the Commissioner shall obtain the sanction of the Inspector.