Regarding irrecoverable arrears

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....fective arrears included irrecoverable dues amounting to Rs.47.91 crores at the end of 1969-70 and Rs.56.6 crores at the end of 1970-71 . The Administrative Reforms Commission observed that "no useful purpose is secured by keeping these in the books as irrecoverable arrears" and that, "action should be taken for expediting writing off of outstanding demands if they are found clearly to be irrecove....