Writaoff of irrecoverable amounts

Subject t6 such restriction and control as may be prescribed, a munici- pality may write-off of any tax, fee or other amount whatsoever due to it, whether under a contract or otherwisr, or any sum payable in .connection therewith: if in its opinion such tax, fee, amount or sum is irrecoverable: Provided that where the Coln~nissioner or any of his subordinates is responsible for the collection of any tax, fee or other amount due to it municipality the power to'write-off cf such tax, fee or amount or any sum payable in connection therewith, on the ground of its being irrecoverable, shall be exercised by the Director or subject to his contro by any officer authorised by him.