Section 64 in Rajasthan Agricultural Loans (Taqavi) Rules, 1958
64.
Proposals for remission should explain clearly the grounds on which the Collector considers that the remissions are justified. Remissions are admissible only when a loan is actually irrecoverable, or when a work of improvement fails from causes beyond the borrower's control and the recovery of the loan in full would cause him serious hardship. In the latter case the Sub-Divisional Officer should make a local enquiry. In case when a loan is held to be recoverable the nature of the security taken for its repayment shall be recorded with the reasons for not realising the value of the hypothecated property or proceedings against the surety as the case may be.
