Section 178 in Rules under the United Provinces Excise Act, 1910
178. Remission by whom sanctioned.
- The remission of all irrecoverable balances not exceeding Rs. 2000 may be sanctioned by the Excise Commissioner. The State Government, Finance Department has declared under Devolution, Rules 45 that the assent of that Department may be presumed in all such cases. Balances above that amounts shall be reported by the Excise Commissioner for the orders of the State Government, Finance Department. As soon as the Collector receives intimation of sanction to the remission of an irrecoverable balance, he shall cause it to be written off in Register G. 1,2,3 or 4, as the case may be, and shall also inform the Tahsildar, who will cause it to be written off in the Excise Ledger (Form G-4). This will be done by entering the amount remitted and the number and date of the sanctioning order, in the remarks column.
