Section 7 in Andhra Pradesh Board of Revenue Standing Orders - Collection of Revenue
(7)of in items of revenue creditable to irrigation cess fund.This power is subject to a limit of Rs. 1000 in regard to each item under the fifth head above. Divisional Officers can exercise similar powers in respect of all the heads except (7) subject to a limit of Rs. 500 in regard to each item under the fifth-head. Collectors can also write-off irrecoverable arrears in cases where the defaulter has no property provided that the arrears do not exceed Rs. 1000/- in each item. Divisional Officers can also write-off the irrecoverable arrears in cases where the defaulter has no property provided that the arrears do not exceed Rs. 500 in each item. Interest and any cess due in respect of any item so written off should also be written off on the authority of the same order. The total of the amounts written off by the Collectors and Divisional Officers under the authority of this order will be exhibited under each head in the monthly demand, collection and balance statements submitted to the Commissioner of Land Revenue.
