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1The Cantonments Act, 1924

( ACT NO. II OF 1924 )

[ 16th February, 1924 ]

Chapter V

TAXATION

Special Provisions relating to Taxation

Irrecoverable debts
102. A Board may write-off any sum due on account of any tax or rate or of the costs of recovering any tax or rate if such sum is, in its opinion, irrecoverable:
 
 
Provided that, where the sum written-off in favour of any one person exceed fifty Taka, the sanction of the Officer Commanding-in-Chief, the Command, shall be first obtained.
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    Throughout this Act, except otherwise provided, the words "Bangladesh", Government", "Penal Code" and "Taka" were substituted, for the words "Pakistan", "Central Government", "Pakistan Penal Code" and "rupee" or "rupees" respectively by the Bangladesh Laws (Revision And Declaration) Act, 1973 (Act No. VIII of 1973), section 3 and 2nd Schedule
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