Section 74(2) in Haryana Panchayati Raj Finance, Budget, Accounts, Audit, Taxation and Works Rules, 1996
(2)(a)All other losses of money, irrecoverable revenue, loans, advances or stores other than those referred to in sub-rule (1) above, will be written of by the Panchayat Samiti or Zila Parishad only with the prior approval of he Government.(b)A list of all such amounts shall be prepared once half-yearly and submitted to the Panchayat Samiti or Zila Parishad, as the case may be, at its next meeting for consideration with the reasons and recommendation of the Executive Officer or Chief Executive Officer, as the case may be, to writ off the same.(c)The Executive Officer or the Chief Executive Officer, as the case may be, shall see before making his recommendation that the defaulter has no attachable property within the jurisdiction of the Panchayat Samiti or Zila Parishad, as the case may be, and that all means of recovery have been tried and found unsuccessful.
