Power to write off dues

Notwithstanding anything contained in the foregoing provisions of this Chapter, the Grama Panchayat may, by a special resolution made in that behalf and with the prior approval of the Samiti direct any sum due to the Grama Panchayat on account of tax, rates, tolls or fees or any dues on any account whatsoever payable by any person to the Grama Panchayat to be written off on ground of undue hardship or as having become irrecoverable.