- Subject to such restrictions and control [as may be prescribed] [See Rules issued in G.O. Ms. No. 244, R.D., dated 2nd December 1999 in G O. Ms. No. 206, R.D., dated 17th August 2000.], a Village Panchayat or Panchayat Union Council may write-off any tax, fee 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, fee, amount or sum is irrecoverable:Provided that where the Collector or any of his subordinates is responsible for the collection of any tax, fee or other amount due to a Village Panchayat or Panchayat Union Council the power to write-off such tax, fee or amount or any sum payable in connection therewith, on the ground of its being irrecoverable, shall be exercised by the Commissioner of Land Administration or subject to his control, by the Collector or any officer authorized by him.
