Section 76(2)(b) in Punjab Panchayat Samitis and Zila Parishads Finance, Budget and Accounts Rules, 2014
(b)A list of all such amounts shall be prepared once half yearly and submitted to the Panchayat Samiti or the Zila Parishad at its next meeting for consideration with reasons and recommendation of the Executive Officer or the Chief Executive Officer to write Off the same.