Section 63

An Authority may, from time to time, by resolution authorise the writing off as an irrecoverable debt in regard to which no further proceedings need be taken, of any part of the revenues of the Authority due or payable to the Authority from or by any person, on the ground of the poverty of such parson or for other sufficient cause:

Provided that no such sum shall be written off as an irrecoverable debt without the prior approval of the Minister if it exceeds in any one case such amount as may be directed by the

Minister in respect of that Authority or if, by so writing it off, the total sum written off by that

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Authority in that financial year would exceed such amount as may be directed by the Minister in respect of that Authority.

Writing off deficiencies of cash and stores.