Section 110. Writing off irrecoverable sums due to the Nagar Panchayat or to the Council

110. Writing off irrecoverable sums due to the Nagar Panchayat or to the Council .—The irrecoverable sum due to a Nagar Panchayat, or as the case may be, to a Council may be written off in such manner and by such authority as may be prescribed.