Section 46 in Conduct of the Government Litigation, Rules, 2000
46. Writing off irrecoverable dues.
(1)As a rule, steps for the recovery of Government dues shall be unceasingly continued till the period of limitation expires.Note: - The period of limitation for execution of decree is 12 years under Article136 of the Limitation Act, 1963.(2)(a)If it appears to the administrative department concerned that the judgement-debtor will not be able to pay what is due from him under the decree, or the balance of what is due from him within the period of limitation, or if for any reason the administrative department concerned thinks it inexpedient that such person should be further pressed, he may, if the dues are in respect of court fees or dues to Government in a suit or appeal by indigent person, at once write off the amount still due;(b)In other cases he shall apply to Government through the Legal Remembrancer.Chapter-X General Rules for the Conduct of Suits, Appeals and Other Civil or Criminal Proceedings
