THE JAMMU AND KASHMIR MUNICIPAL CORPORATION ACT, 2000
Section 138. Irrecoverable debts.
(1) The Commissioner may write off any sum due on account of any tax or of the costs of recovering any tax if such sum is, in his opinion, irrecoverable :
Provided that no sum exceeding one thousand rupees shall be written off in favour of any one person without the previous sanction of the Corporation.
(2) The Commissioner shall report to the Corporation every case in which any sum has been written of under sub-section (1).
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