Section 76(1) in Punjab Panchayat Samitis and Zila Parishads Finance, Budget and Accounts Rules, 2014
(1)The Panchayat Samiti or the Zila Parishad may sanction "write off' of the store rendered unserviceable in normal working or use provided the same is first examined and certified to be so by the Executive Officer or the Chief Executive Officer or any other officer appointed by the Panchayat Samiti or the Zila Parishad, as the case may be Necessary entry to this effect shall also he made in the relevant stock register.
