Section 36(ii) in Management and Working of the Forests
(ii)If any outstanding revenue becomes irrecoverable the sanction of the proper authority should be obtained to its being written off; and when the sanction is received, the amount should be entered in red ink, in the column "PAID" in Form No. 5, or in the column "Date of recovery" in Form No. 28, a reference being made to the sanction under which the entry is made.
