(13)[ If any amount of tax, interest, penally, or any other amount due under this Act or the Acts repealed by Section 52 of Act No. 2 of 1959 or the Act repealed by Section 81 of Act No. 5 of 1995 or the Act repealed by Section 72 of this Act or the Central Sales Tax Act, 1956 (No. 74 of 1956) is determined to be irrecoverable and pertains to a period prior to five years preceding the year in which the amount is to be written off, they may be written off in accordance with the procedure prescribed by the State Government for this purpose, and after such write off the amount shall be deemed to have been recovered and shall no longer remain outstanding against such dealer or person.] [Inserted by M.P. Act No. 26 of 2007.]
