Section Text
A1[Board] may write off any sum due on account of any tax2[or rate] or of the costs of recovering any tax2[or rate] if such sum is, in its opinion, irrecoverable;
2[Provided that, where the sum written off in favour of any one person exceeds two hundred and fifty rupees], the sanction of the Officer Commanding-in-Chief, the Command, shall be first obtained.
________________________
1. Substituted by Act 24 of 1936, section 69 for "Cantonment Authority".
2. Inserted by Act 24 of 1936, section 34.