Section 180C(1) in U.P. Zamindari Abolition and Land Reforms Rules, 1952
(1)The whole or any part of arrears of rents, sayar or other dues in respect of any land or other property vested in a Gaon Sabha or any other local authority under the provisions of this Act may, by resolution and subject to confirmation by the Collector, be written off by the Land Management Committee or the local authority, as the case may be. as irrecoverable, if the same are outstanding for at least one year.
