Section 121 in The New Delhi Municipal Council Act, 1994
121. Irrecoverable debts.
(1)The Chairperson may write off any sum due on account of any tax or of the costs of recovering any tax if such sum is, in his opinion irrecoverable:Provided that where the sum written off in favour of any person exceeds one thousand rupees, the previous sanction of the Council shall be first obtained.(2)The Chairperson shall report to the Council every case in which any sum has been written off under sub-section (1).
