244. Writing of irrecoverable amounts

Subject to such restrictions and control as may be prescribed, a Panchayat may write of any amount whatsoever due to it whether under a contract or otherwise, or any sum payable in connection therewith, if in its opinion such amount or sum is irrecoverable:

Provided that where the Government are responsible for the collection of any amount due to the Panchayat, the power to write off such amount payable in connection therewith on the ground of its being irrecoverable shall be exercised by or only with the sanction of the Government.