Section 173

All Heads of Departments responsible for the collection of revenue shall render by the 31st March on forms provided by the

Treasury, a return of all arrears of revenue as at the 31st December, classified according to financial years. Nil returns are required. These returns shall be rendered both to the State Financial Officer and the

Auditor-General.

., wr 17 4. If at any time Revenue is outstanding for a longer period than 18 f, months and the officer responsible for the collection/is satisfied that "

recovery is not to be expected, he shall submit an application to waive recovery of the uncollected revenue to the State Financial Officer. Ap-plications to waive recovery of revenue shall contain full reasons for the proposal and shall indicate in detail the action taken to effect recovery. The authority of the Sultan-in-Council is required for waiv-ing irrecoverable revenue.