Amendment status not verified — confirm the current text below against the official source.
Power to write off.— Subject to the approval of the Director and subject to such rules as the Government may make in this behalf, a Council may write off any tax, fee or other amount due to it which in its opinion is irrecoverable: Provided that no amount shall be written off unless a resolution to that effect is passed by a majority of not less than three-fourths of the total number of Councillors: Provided further that no approval of the Director need be obtained if the sum to be written off, not being a sum under a contract, is not more than 335[Five thousand rupees] in any case.