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State of Tamilnadu - Section

Section 118 in Tamil Nadu District Municipalities Act, 1920

118. [ Power to write off irrecoverable taxes, etc. [This section was substituted for the original section 118 by section 90 of the Tamil Nadu District Municipalities (Amendment) Act, 1930 (Tamil Nadu Act X of 1930)]

- The municipal council may write off any tax, [xxx] fee or other amount whatsoever due to it, whether under a contract or otherwise, or any sum payable in connection therewith, if in its opinion, such tax, [xxx] [The word 'toll' was omitted by Schedule I to the Tamil Nadu Motor Vehicles Taxation Act, 1931 (Tamil Nadu Act III of 1931)] fee, amount or sum is irrecoverable.]