Irrecoverable debts.

(1) The Commissioner may write off any sum due on account of any tax or of the costs of recovering any tax if such sum is, in his opinion irrecoverable : Provided that no sum exceeding one thousand rupees shall be written off in favour of any one person without the previous sanction of the Corporation. (2) The Commissioner shall report to the Corporation every case in which any sum has been written off under sub-section (1). (2) No person shall wilfully or negligently extinguish the light of any lamp set up in any public street or any public place. (3) If any person wilfully or through negligence or accident breaks or causes any damage to any of the things described in sub-section (1), he shall in addition to any penalty to which he may be subjected to under this Act, pay the expenses of repairing the damage so done by him.