Panchayat:Repo18/Law Manual Page0640

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S. R. O. No. 421/98.— In exercise of the powers conferred under Section 244 of the Kerala Panchayat Raj Act, 1994 (13 of 1994) read with Section 254 thereof the Government of Kerala hereby make the following rules, namely:--


1. Short title and commencement.-(1) These rules may be called the Kerala Panchayat Raj (Writing off irrecoverable amounts) Rules, 1998.

(2) They shall come into force at once.

2. Definitions. In these rules unless the context otherwise requires, com el 150 

a) 'Act' means the Kerala Panchayat Raj Act, 1994 (13 of 1994):

(b) 'Section' means a section of the Act;

(c) Words and expressions used and not defined in these rules, but defined in the Act shall have the meanings respectively assigned to them in the Act.

3. Procedures to write off amounts.- (1) With regard to irrecoverable amounts, the employees who are authorised to recover them or the Village Officer who is required to collect the tax or fees under Section 211, shall report to the Secretary with reasons thereof and the Secretary shall examine the same and certify that eventhough all legal steps were taken to recover the amount from the defaulter they were failed and he has no property to recover the amount by attachment and a list of all such amounts shall once in every six months be prepared and submitted along with the report stating the reasons for writing off the amounts for the consideration of the Finance Standing Committee of the Panchayat. The Standing Committee may after considering the report of the Secretary, recommend the Panchayat to write off the amount.

(2) While considering to write off such amount the Panchayat Committee shall confirm that all possible steps have been taken and that the possibility to recover it is remote.

(3) If the Panchayat is satisfied that it is impossible to recover the amount by any means the Village Panchayat, Block Panchayat and the District Panchayat may, decide in each case to write oft amount not exceeding the maximum of one thousand rupees, two thousand rupees or five thousand rupees respectively. If the amount exceeds the maximum, Panchayat may write off after obtaining approval from the Director of Local Fund Audit and the Government

(4) In case it is the duty of Government to realise any amount due to the Panchayat, the power to write off in respect thereof for the reason that it is irrecoverable, shall be exercised only with the sanction of Government.

(5) When a proposal for write off is approved by the Panchayat Committee, the Secretary shall record the particulars regarding that in a register in the model of the form in the Schedule annexed to these rules.