Section 52 in The Sakri Canals Irrigation Rules, 1952
52.
If any sum due on account of water-rates cannot be collected owing to the debt, bankruptcy, or absconding of the defaulter, the amount due may be written off as irrecoverable by the Canal Deputy Collector with the previous sanction of the Superintending Canal Officer. A detailed list of all sums so written off shall be sent to the State Government.
