Section 74 in Haryana Panchayati Raj Finance, Budget, Accounts, Audit, Taxation and Works Rules, 1996
74. Write off. [Section 209].
(1)The Panchayat Samiti or Zila Parishad may sanction, according to the powers delegated to them under Appendix "A" to these Rules, "Write off" the store rendered unserviceable in normal working or use provided the same is first examined and certified to be so by a Committee consisting of in the case of Panchayat Samiti Stores, the Executive Officer, District Development and Panchayat Officer and a Development Department Section Officer to be nominated by the Government; and for Zila Parishad Stores the Chief Executive Officer or any officer nominated by him, Accounts Officer of the Zila Parishad and a representative of the Chief Engineer, Panchayati Raj wing not below the rank of Sub Divisional Officer (Panchayati Raj). Necessary entry to this effect shall also be made in the relevant stock register.(2)(a)All other losses of money, irrecoverable revenue, loans, advances or stores other than those referred to in sub-rule (1) above, will be written of by the Panchayat Samiti or Zila Parishad only with the prior approval of he Government.(b)A list of all such amounts shall be prepared once half-yearly and submitted to the Panchayat Samiti or Zila Parishad, as the case may be, at its next meeting for consideration with the reasons and recommendation of the Executive Officer or Chief Executive Officer, as the case may be, to writ off the same.(c)The Executive Officer or the Chief Executive Officer, as the case may be, shall see before making his recommendation that the defaulter has no attachable property within the jurisdiction of the Panchayat Samiti or Zila Parishad, as the case may be, and that all means of recovery have been tried and found unsuccessful.(3)In case where any loss is caused through fraud, forgery, defalcation, serious negligence of any servant warranting disciplinary action, the Panchayat Samiti or Zila Parishad, as the case may be, will first review such a case and take appropriate disciplinary action before recommending the case to the Government for approval to "write off".(4)Necessary entry to this effect shall also be made in the register of "write off", in Form XXX as well as in the demand and collection register and on the counterfoil of the bill, where necessary.
