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State of Himachal Pradesh - Section

Section 254 in The Himachal Pradesh Municipal Corporation Act, 1994

254. Power to write off irrecoverable sums.

- Subject to such restrictions as may be prescribed a municipality may write off any sum due to it, if in its opinion, such sum is irrecoverable :Provided that no sum exceeding one thousand rupees shall be written off except with the previous sanction of the Director.