Section 76 in Punjab Panchayat Samitis and Zila Parishads Finance, Budget and Accounts Rules, 2014
76. Write off.
(1)The Panchayat Samiti or the Zila Parishad may sanction "write off' of the store rendered unserviceable in normal working or use provided the same is first examined and certified to be so by the Executive Officer or the Chief Executive Officer or any other officer appointed by the Panchayat Samiti or the Zila Parishad, as the case may be Necessary entry to this effect shall also he made in the relevant stock register.(2)(a)All oilier losses of money, irrecoverable revenue, loans, advances or stores other than those referred to in sub-rule (1) shall be written off by the Panchayat Samiti or the Zila Parishad, as the case may be.(b)A list of all such amounts shall be prepared once half yearly and submitted to the Panchayat Samiti or the Zila Parishad at its next meeting for consideration with reasons and recommendation of the Executive Officer or the Chief Executive Officer to write Off the same.(c)The Executive Officer or the Chief Executive Officer, as the case may he, should see before making his recommendation that the defaulter has no attachable property with in the village or with in the jurisdiction of the Panchayat Samiti or the Zila Parishad and that all means of recovery have been tried and found unsuccessful.(3)In case where any loss exceeding rupees ten thousand is caused through fraud, forgery, defalcation, serious negligence of any servant warranting disciplinary action or through flaw in rules and procedure requiring rectification or amendment, the Panchayat Samiti or the Zila Parishad, as the ease may be, shall first review such a case and take appropriate disciplinary action before recommending the cases to the Government for approval to `Write off:Provided that in ease loss not exceeding rupees five thousand, the Panchayat Samiti and in case loss exceeds rupees five thousand, but not exceeding rupees ten thousand, the Zila Parishad shall be competent to write off.(4)Necessary entry to this effect shall also be made in the register of "write off in Form FBA-31, as well as in the Demand and Collection Register and on the bill, where necessary.
