- Subject to such restrictions as may be prescribed, a Grama Panchayat may write off any tax, fee, rate or other amount whatsoever due to it, whether under a contract or otherwise, or any sum payable in connection therewith if, in its opinion, such tax, fees, rate or other amount or sum is irrecoverable:Provided that, no sum exceeding one thousand rupees shall be written off except with the previous sanction of the Taluk Panchayat.
