Section 49(2)(ii) in The Tripura Co-operative Societies Rules, 1976
(ii)before any such bad debts or losses are so written-off, the society, if it is affiliated and indebted to a Co-operative Bank shall first obtain the approval of that bank in writing and also the approval of the Registrar. If the society is affiliated but not indebted to the Co-operative Bank and in all other cases, it shall obtain the approval of the Registrar in writing :