Section 5: Writing-off the amounts payable by the Lessees and Contractors
The Tamil Nadu Panchayats (Power to write-off irrecoverable Taxes, Fees, etc., by Panchayat Union Councils, Restrictions and control) Rules…State Rules of Tamil Nadu · 1994
(1) Any amount payable by any Lessee or Contractor can be written-off only in cases where such Lessee or Contractor is prevented from carrying out his part of the lease or contract by reason of the occurrence of some extraordinary, extrinsic cause which could not reasonably have been anticipated.
(2) The amount of write-off shall not exceed the proportionate amount payable under the lease or contract for the period for which the Lessee or Contractor was prevented from carrying out his part of the lease or contract on account of such extraordinary cause.
(3) When the amount proposed to be written-off exceeds five hundred rupees, in each case, the previous sanction of the Inspector shall be obtained.
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