Section 7 in Rules For Collection Of Duties Secured In The Course Of Inspection
7.
The Inspector-General of Registration and Stamps may write off irrecoverable arrears of deficit stamp duty levied during the inspection upto Rs. 1,000/- and the Commissioner of Survey, Settlement and Land Records may write off sums exceeding Rupees 1,000/, The Inspector General of Registration and Stamps may authorise any of his subordinate officers to write off irrecoverable arrears of stamp duty upto Rs. 500/-.
