52. Power to write off demand

Where a demand against a dealer payable under this Act including the Central Sales Tax Act, 1956 (Central Act No. 74 of 1956) has been outstanding for more than ten years from the date it became due and such demand has been rendered irrecoverable for want of any kind of property for being attached and sold, without prejudice to the provisions of other law or rules providing for writing off of  demands, such demand may be written off through an order in writing, in the manner prescribed–

(a) by the Assistant Commercial Taxes Officer, if it does not exceed rupees ten thousand;

(b) by the Assistant Commissioner or the Commercial Taxes Officer, as the case may be, if it exceeds rupees ten thousand but does not exceed rupees twenty five thousand;

(c) by the Deputy Commissioner (Administration), if it exceeds rupees twenty five thousand but does not exceed rupees one lac;

(d) by the Commissioner, if it exceeds rupees one lac but does not exceed rupees ten lacs; and

(e) by the State Government, if it exceeds rupees ten lacs.