Power to write off.

Subject to the approval of the Director and subject to such rules as the Government may make in t h i ~ behalf, a council-may write off any tax, fee or other amount due to it which in its opinion is irrecoverable. Provided that no amount shall be written off unless a resolution to that effect is passed by a majority of not less than three-fourths of the total number of Councillors: Provided further that no approyal of the Director need be obtalned if the sum to be written off, no; hjnq a sum under a contract, is not more than one hundred &-?ees in any case.