(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 :

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Provided that no sum exceeding one thousand rupees shall be written off in favour of any one person without the previous sanction of the Corporation.

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(2) The Commissioner shall report to the Corporation every case in which any sum has been written of under sub-section (1).