Amounts found irrecoverable shall be reported by the Panchayat Assistant/part-time clerk or any other officer of the Revenue Department when he is entrusted with the work of collection of taxes or fees under Section 177 of the Act, with reasons therefor, which shall be verified by the Executive Authority. A list of all such amounts shall be prepared once a quarter and submitted to the Village Panchayat at its next meeting for approval with the reasons and recommendations of the Executive Authority for writing-off the same. The Executive Authority shall ensure that the defaulter has no attachable property and that all means of recovery have been tried and found unsuccessful, before recommending the proposal to write-off of the amount payable to the Village Panchayat.
5. Maintenance of Registers. (1) A register for recording the amount written-off shall be maintained in the form specified in the Appendix.
(2) When a Village Panchayat approves that any amount be written-off, particulars as to the nature of the tax, fee or other amount assessment number, in the case of items relating to tax, the amount written-off and the period to which it relates shall given in details in the minutes book.
(3) The demand notice and warrants (both foil and counterfoil) for the taxes, fees or other amounts written-off, shall, as soon as possible after approval for writing-off is given by the Village Panchayat, be stamped with inscription “written-off” and necessary entries shall be made in the demand register.