Section 253 in Rajasthan Panchayati Raj Rules, 1996
253. Write off.
(1)All losses of money, irrecoverable revenues, loans, advances will be written off by Panchayati Raj Institution only with the prior approval of the State Government.(2)In case where any loss is caused through fraud, forgery, defalcation, serious negligence of any servant, warranting disciplinary action or through flaw in rules and procedure requiring rectification or amendment, the Panchayat Samiti/Zila Parishad will first review such a case and take appropriate disciplinary action before recommending the case to the State Government for approval of "Writ off".(3)A copy of all sanctions to "Write off' losses will also be communicated to the Director, Local Fund Audit.
