Section 238(1)(o) in The U.P. Kshettra Panchayats And Zila Panchayats Adhiniyam, 1961
(o)the conditions subject to which sums due to a Zila Panchayat or a Kshettra Panchayat may be written off as irrecoverable, and the conditions subject to which the whole or any part of a fee chargeable for distress, may be remitted;