Section 76(2)(a) in Punjab Panchayat Samitis and Zila Parishads Finance, Budget and Accounts Rules, 2014
(a)All oilier losses of money, irrecoverable revenue, loans, advances or stores other than those referred to in sub-rule (1) shall be written off by the Panchayat Samiti or the Zila Parishad, as the case may be.