State Act

The Maharashtra Village Panchayats Act.

130. Collector’s power to direct irrecoverable sums to be written off.— The Collector may direct— (a) 7[* * * *] 8[any sum recoverable by him on an application by the Panchayat Samiti] under sub-section (8) of section 129 ; (b) any arrears of a tax or fee or any other sum due to a panchayat and recoverable through a Mamlatdar, Tahsildar, Naib-Tahsildar or Mahalkari under sub-section (7) of section 129 ; 9[(bb) any sum forming part of the village fund which has been stolen or misappropriated and any person prosecuted in that behalf has been duly acquitted ;] (c) any other sum due to a panchayat whether under this Act or otherwise to be written off, if in the opinion of the Collector such sum or arrears are irrecoverable : Provided that, no sum exceeding rupees five hundred shall be written off under 10[clause (bb) or clause (c)], except with the previous sanction of the Commissioner. 11[* * * * * * *]