Section 61 in Kerala District Administration Act, 1979
61. Write off of irrecoverable amounts.
- Subject to such restrictions .and control as may be prescribed, a district council may write off any amount whats ever due to it, whether under a contract or otherwise or any sum payable in connection therewith if in its opinion such amount or sum is irrecoverable :Provided that where the Government arc responsible for the collection of any amount due to the district council, the power to write off such amount payable in connection therewith on the ground of its being irrecoverable,shall be exercised by or only with the sanction of, the Government.
