Section 102(2)(xxxvii) in Delhi Panchayat Raj Act, 1954
(xxxvii)the conditions subject to which sums due to a Gaon Sabha may be written off as irrecoverable, and the conditions subjects to which the whole or any part of a fee may be remitted and generally for the guidance of Gaon Sabhas, Gaon Panchayats, Circle Panchayats, Panchayati Adalats, committees, servants of the State and other authorities in any matter connected with the carrying out of the provisions of this Act;