Section 6 in The M.P. Gram Panchayats (Accounts) Rules, 1999
6. Waivers/write-off.
- No amount due to a Gram Panchayat shall be left outstanding without sufficient reason and where such dues appear lo be irrecoverable, prior sanction of the competent authority, as per the rules, shall be obtained for their adjustment, remission, reduction of demand or write-off. Similarly, where any property or stock is to be adjusted or to be written off prior permission of the competent authority shall be obtained.
