Section 4 in Tamil Nadu Village Panchayats (Recovery of Sums and Power To Write-Off Irrecoverable Taxes, Fees, Etc., Restrictions and Control) Rules, 1999
4. Approval of the village panchayat for write-off the amount due to the village panchayat.
- Amounts found irrecoverable shall be reported by the panchayat assistant/ part-time clerk or any other officer of the Revenue Department when he is entrusted with the work of collection of taxes or fees under section 177 of the Act, with reasons therefor, which shall be verified by the executive authority. A list of all such amounts shall be prepared once a quarter and submitted to the village panchayat and its next meeting for approval with the reasons and recommendations of the executive authority for writing-off the same. The executive authority shall ensure that the defaulter has no attachable property and that all means of recovery have been, tried and found unsuccessful, before recommending the proposal to write-off of the amount payable to the village panchayat.
