Section 82(1) in The Gujarat Maritime Board Act, 1981
(1)Subject to such conditions as may be specified by the State Government, where the Board is of opinion that any amount due to or any loss, whether of money or of property incurred by the Board is irrecoverable, the Board may with the previous approval of the State Government sanction the writing off finally of the said amount or loss:Provided that no such approval of the State Government shall be necessary where such irrecoverable amount or loss does not exceed, in any individual case, five thousand rupees or in the aggregate in any year, one lakh of rupees.
