Section 15(1) in Delegation of Financial Powers Rules, 1978
(1)Powers specified herein to write off of losses may be exercised by the appropriate authority provided that -(a)the loss does not disclose a defect in rules or procedure the amendment of which requires orders of higher authority or concurrence of the Finance Department;(b)there has not been any serious negligence on the part of any Government servant which may call for disciplinary action by a higher authority.
