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State of Tamilnadu - Section
Section 18 in Collection of Income and the Incurring of Expenditure Rules
18. Authority to write off irrecoverable loans, etc.
- When proposals to write off irrecoverable loans, advances, debts, loss of moneys, value of stores and articles and items of revenue due to religious institutions are received, the authority herein empowered to write off the same, shall fully investigate the causes that led to the non-recovery of the amounts and shall sanction the write off, only if it is satisfied that proper, adequate and timely steps were taken to recover the same from the persons concerned or from the persons through whose negligence or irresponsibility the loss had occurred. The authority empowered to sanction the write off is specified in the table below. They should maintain a register showing the amounts so written off from time to time, so that recovery either in full or in part may be effected, if eventually that is found possible.| Authority competent to order write off | Maximum limit up to which the write off couldbe sanctioned in each case |
| 1. Assistant Commissioner | Amounts not exceeding Rs. 500 (Rupees fivehundred only) in the case of religious institutions under hiscontrol. |
| 2. Assistant Commissioner | Amounts not exceeding Rs. 500 (Rupees fivehundred only) in the case of notified religious institutions notincluded in the list published under section 46 of the Act. |
| 3.[Joint/Deputy Commissioner] [Substituted by G. O. Ms. No. 200, C. T. & R. E., dated the 30th May 1996.] | (a) Amounts not exceeding Rs. 1,000 (rupees onethousand only) in the cases of all listed religious institutionsand maths. |
| (b) Amounts exceeding Rs. 500 (Rupees fivehundred only) but not exceeding Rs. 1,000 (Rupees one thousandonly) in the case of religious institutions within thejurisdiction of the Assistant Commissioner under his control. | |
| 4. Commissioner | Amounts exceeding Rs. 1,000 (Rupees one thousandonly) but not exceeding Rs. 10,000 (Rupees ten thousand only) inthe case of any religious institutions. |
| 5. Government | In all other cases, no item of irregular illegalor improper expenditure of the nature specified in section 89(1)which is surchargeable under section 90(2) of the Tamil NaduHindu Religious and Charitable Endowments Act, 1959, shallhowever, be written off. |