(1) A Register for recording the amounts written-off shall be maintained in the Form specified in the Appendix.
(2) When a Panchayat Union Council sanctions that any amount be writtenoff, particulars as to the nature of the tax, fee or other amount (with assessment number in the case of items relating to tax), the amount written-off and the period to which it relates shall be written in detail in the Minutes Book. The total amount authorised to be written-off each time shall be specified in words, in every case.
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(3) The bills and warrants (both foil and counterfoil) for the taxes, fees or other amounts written-off, shall, as soon as possible after sanction for the write-off, is given by the Panchayat Union Council, be stamped with the words “Written-Off” and necessary entries shall, at the same time, be made in the demand register.