Section 5 in Tamil Nadu Village Panchayats (Recovery of Sums and Power To Write-Off Irrecoverable Taxes, Fees, Etc., Restrictions and Control) Rules, 1999
5. Maintenance of Registers.
(1)A register for recording the amount written-off shall be maintained in the form specified in the Appendix.(2)When a village panchayat approves that any amount be written-off, particulars as to the nature of the tax, fee or other amount, assessment number, in the case of items relating to tax, the amount written-off and the period to which it relates shall be given in detail in the minutes book.(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.
