Section 143. Power to write off arrears

143. The whole or any part of the arrears of rent, in respect of any land or other property entrusted or deemed to be entrusted to a 1[Gram Panchayat] or other local authority under the provisions of this Code may, is such circumstances as may be prescribed, be written off as irrecoverable by the Bhumi Prabandhak Samiti or by the local authority, as the case may be, by resolution passed in that behalf : Provided that no resolution passed by a Bhumi Prabandhak Samiti shall take effect until it is confirmed by the Sub-Divisional Officer.