Rule 77. Conditions and manner of writing off irrecoverable dues under Section 121

Where the Arunachal Pradesh Social Security Board or the Arunachal Pradesh Building and Other Construction Workers’ Welfare Board or any other Social Security Boards, so constituted by the State Government, is of the opinion that the amount of contribution, Cess, interest and damages due to these Boards has become irrecoverable, the said Boards or any other officer authorised by it in this behalf may sanction the writing off of the said amount, subject to the following conditions, namely : —

(1) Establishment has been closed for more than five years and the whereabouts of the employer cannot be ascertained, despite all possible efforts;

(2) Decree obtained by the said Boards could not be executed successfully for want of sufficient assets of the defaulting employer; or

(3) Claim for contribution is not fully met by —

(a) The Official Liquidator in the event of factories or establishments having gone into liquidation ; or

(b) The Competent Authority in the event of a unit being nationalized or taken over by the Government.