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 Administrator shall first be obtained.