Section 167 in The Maharashtra Municipal Councils, Nagar Panchayats And Industrial Townships Act, 1965
167. Power to write off.
- Subject to the approval of the Collector and subject to such rules as the State Government may make in this behalf, a Council may write off any tax, fee or other amount due to it which in its opinion is irrecoverable:Provided that, no amount shall be written off unless a resolution to that effect is passed by a majority of not less than three-fourths of the total number of Councillors:Provided further that, no approval of the Collector need be obtained if the sum to be written off, not being a sum under a contract, is not more than [five hundred rupees] [These words were substituted for the words 'One hundred rupees' by Maharashtra 18 of 1993, Section 27.] in any case.
