Section 119 in Haryana Panchayati Raj Finance, Budget, Accounts, Audit, Taxation and Works Rules, 1996
119. Power to exempt taxes and write off irrecoverable amount.[Section 42.]
- A Gram Panchayat may write off any irrecoverable amount [after reasons to be recorded] [Inserted vide Haryana Government Notification No. G.S.R. 69/H.A. 11/94/S.209/2000, dated 19.10.2000.], if it does not exceed a sum of one hundred rupees in each individual case. If it exceeds rupees one hundred it may be written off :(a)with the approval of the Panchayat Samiti concerned :Provided it does not exceed five hundred rupees;(b)with the approval of Zila Parishad, if irrecoverable amount exceeds rupees five hundred but does not exceed rupees two thousand and five hundred;(c)with the approval of Government for amount exceeding rupees two thousand and five hundred;(2)The recovery under sub-section (5) of section 49 shall be effected as arrears of land revenue.
