Section 42(3) in Tamil Nadu Village Panchayats (Receipts and Expenditure and Maintenance of the Accounts of Village Panchayats) Rules, 2000
(3)For the purpose of write off, the value of the temporary structures damaged or destroyed which have served the period intended for and which are therefore not proposed to be replaced or reconstructed, the value of such structures shall be assessed by the Block Engineer/Assistant Engineer (Rural Development) as on the date of damage or destruction.
