Section 76(2) in Punjab Panchayat Samitis and Zila Parishads Finance, Budget and Accounts Rules, 2014
(2)(a)All oilier losses of money, irrecoverable revenue, loans, advances or stores other than those referred to in sub-rule (1) shall be written off by the Panchayat Samiti or the Zila Parishad, as the case may be.(b)A list of all such amounts shall be prepared once half yearly and submitted to the Panchayat Samiti or the Zila Parishad at its next meeting for consideration with reasons and recommendation of the Executive Officer or the Chief Executive Officer to write Off the same.(c)The Executive Officer or the Chief Executive Officer, as the case may he, should see before making his recommendation that the defaulter has no attachable property with in the village or with in the jurisdiction of the Panchayat Samiti or the Zila Parishad and that all means of recovery have been tried and found unsuccessful.
