Power to write off irrecoverable sums

Power to write off irrecoverable sums.- The Board shall be competent to write off any sum due to it if such sum is, in its opinion, irrecoverable : Provided that -

1. (i) where the sum written off in favour of any one person exceeds five hundred rupees; or
2. (ii) where the aggregate of the sums written off in a financial year exceeds five thousand rupees; the previous sanction of the [Government of Himachal Pradesh] shall first be obtained.