Section 152 in The Maharashtra Municipal Corporations Act, 1949
152. Writing off of irrecoverable taxes. - The Commissioner may, with the approval of the Standing Committee, from time to time write off any sum due on account of any tax or of the costs of recovering any tax, which shall, in his opinion, be irrecoverable.
[1521A. Power of Corporation to grant rebate for payment of arrears of tax. - Notwithstanding anything contained in section 152 or any other provisions of this Act, the Corporation may, grant such rebate, as may be approved by the State Government, to any person or class of persons, primarily liable for payment of property tax, who pays the amount of arrears of the property tax, as per the schedule of payment fixed by the Corporation.][152-A to 152-O. ***.][152-P to 152-T. ***]
