Section 243(2) in Rajasthan Panchayati Raj Rules, 1996
(2)Powers of write off shall be as under: -(a)Sarpanch/Vikas Adhikari-Store articles up to a book value of Rs. 10,000/-.(b)Chief Executive Officer- Store articles up to a book value of Rs. 20,000/(c)Director Rural Development- up to Rs. 50,000/-.(d)Development Commissioner - up to Rupees two laths.