Section 74(1) in Haryana Panchayati Raj Finance, Budget, Accounts, Audit, Taxation and Works Rules, 1996
(1)The Panchayat Samiti or Zila Parishad may sanction, according to the powers delegated to them under Appendix "A" to these Rules, "Write off" the store rendered unserviceable in normal working or use provided the same is first examined and certified to be so by a Committee consisting of in the case of Panchayat Samiti Stores, the Executive Officer, District Development and Panchayat Officer and a Development Department Section Officer to be nominated by the Government; and for Zila Parishad Stores the Chief Executive Officer or any officer nominated by him, Accounts Officer of the Zila Parishad and a representative of the Chief Engineer, Panchayati Raj wing not below the rank of Sub Divisional Officer (Panchayati Raj). Necessary entry to this effect shall also be made in the relevant stock register.
