Section 94 in The Rajasthan Municipalities Accounts Rules, 1963
94. Writing off irrecoverable Dues and Losses.
- Whenever it is found that any amount due to the board is irrecoverable or should be remitted or whenever any loss of Municipal moneys or property occurs through the fraud or negligence of any person or for any cause and such property or money is found to be irrecoverable, the fact shall be reported to the Board and the Board may order the amount or the value of the property to be written off as loss irrecoverable or remitted as the case may be subject to Rules framed under section 88(i) of the Act:Provided that if in any case, amount due or the value of such property is in excess of Rs. 200/- in the case of Council and of Rs. 50/-in the case of Board, such orders shall not take effect without the approval of the Director of Local Boards.
