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173. 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, where the sum written off in favour of any one person exceeds one hundred rupees, the previous sanction of the Standing Committee shall be first obtained. (2) The Commissioner shall report to the Standing Committee every case in which any sum has been written off under sub-section (1).    |
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