Section 141(3) in The Maharashtra Zilla Parishads and Panchayat Samitis Act, 1961
(3)Such authorities of a Zilla Parishad as may be prescribed by the State Government may, in respect of such subjects as may be prescribed, direct any arrears of tax or fee or any other sum due to the Zilla Parishad, whether under this Act or otherwise [(including any prescribed sum which is irrecoverable)] [These brackets and words were inserted by Maharashtra 43 of 1964, Section 21.], to be written off to such extent, as may be prescribed by the State Government.