Power to write-off irrecoverable amounts

Power to write-off irrecoverable amounts Subject to such restrictions and control as may be prescribed, a gram panchayat may write off any tax, fee or other amount whatsoever due to it, whether under a contract or otherwise, or any sum payable in connection therewith, if in its opinion such tax, fee, amount or sum is irrecoverable: Provided that where the District Collector or any of his subordinates is responsible for the collection of any tax, fee or other amount due to a gram panchayat, the power to write off such tax, fee or amount or any sum payable in connection therewith on the ground of its being irrecoverable, shall be exercised by the Commissioner of Land Revenue or subject to his control by the District Collector or any officer authorised by him.