Section 47(2) in Punjab Panchayat Samitis and Zila Parishads Finance, Budget and Accounts Rules, 2014
(2)No amount due to the Panchayat Samiti or the Zila Parishad shall be left outstanding without sufficient reasons and where such dues appear to be irrecoverable, the order of the competent authority for their adjustment, remission, reduction of demand or write off must be sought without any avoidable delay.
