Writing off of irrecoverable dues and useless materials

Writing off of irrecoverable dues and useless materials. --

1. (1) Subject to such conditions as may be prescribed, a Panchayat may write off such irrecoverable dues and useless materials as are certified to be irrecoverable or useless in such manner as may be prescribed: Provided that no such dues shall be written off without the prior approval of the prescribed authority.
2. (2) The procedure for writing off such dues or materials shall be such as may be prescribed.