(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.(2)Before confirming the resolution under sub-rule (1), the Collector shall satisfy himself-(a)that there has been no negligence or misconduct on the part of the office bearers or the members of the Land Management Committee or the local authority, as the case may be, on account of which the dues could not be recovered; and(b)the dues cannot be recovered as arrears of land revenue and the defaulter has no property from which the arrears can be realized or the recovery would cause undue hardship to the defaulter in the special circumstances of the case.]
