Partial write-off authorization: permitted only when demand is definitively irrecoverable and follows prescribed sanctioning procedure. Partial write-off is allowed only where 90% of the demand is definitely irrecoverable; the procedure follows that for complete write-off. Sanctioning power depends on total arrears: lower-arrear cases may be sanctioned by the Commissioner or Inspecting Assistant Commissioner, while higher-arrear cases require Special Committee screening and Board consideration. Proposals not meeting the irrecoverability criterion are to be returned for recovery, and amounts written off must be shown separately in the D&CR.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Partial write-off authorization: permitted only when demand is definitively irrecoverable and follows prescribed sanctioning procedure.
Partial write-off is allowed only where 90% of the demand is definitely irrecoverable; the procedure follows that for complete write-off. Sanctioning power depends on total arrears: lower-arrear cases may be sanctioned by the Commissioner or Inspecting Assistant Commissioner, while higher-arrear cases require Special Committee screening and Board consideration. Proposals not meeting the irrecoverability criterion are to be returned for recovery, and amounts written off must be shown separately in the D&CR.
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