363. The provisions of Section 70 of the Indian Penal Code do not render it compulsory to retain the fine or such portion of it as may remain unrealized on the register for the full term of six years from the date of the sentence , if all possible means of realizing it have been tried and have failed. Any Sessions Judge, any District Magistrate and, with the written permission of the District Magistrate or District Judge, as the case may be, any Magistrate or Civil Court subordinate to the District Magistrate or District Judge may at any time write-off as irrecoverable amount of which the payment has been ordered in his Court or in the court of his predecessor in office, if it appears to him that the amount cannot be recovered.
