State Act
171
Section 171. Irrecoverable taxes
THE ODISHA MUNICIPAL ACT, 1950
Act no. 23 of 19501950In forceOdisha (State Act)
171. Irrecoverable taxes :– The municipality may write off any tax, fee or other amount whatsoever due to it from a person not exceeding five hundred rupees which may appear to it to be irrecoverable. Provided that where the amount exceeds five hundred rupees, the sanction of State Government shall be obtained.