Section 5(3) in Tamil Nadu Village Panchayats (Recovery of Sums and Power To Write-Off Irrecoverable Taxes, Fees, Etc., Restrictions and Control) Rules, 1999
(3)The demand notice and warrants (both foil and counter-foil) for the taxes, fees or other amounts written-off, shall, as soon as possible after approval for writing-off is given by the village panchayat, be stamped with inscription "written-off1 and necessary entries shall be made in the demand register.
