Power to write off

Subject to the approval of the Director and subject to such rules as the Government may make in this 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 approval of the Director need be obtained if the sum to be written off, not being a sum under a contract, is not more than Five thousand rupees in any case.