100.00 (Rs. one hundred): In a situation of not found possible to be recovered the unlawful amount up to Rs. 100.00 (Rs. one hundred) in the maximum in one ledger or in one additional account, the Comptroller General shall  have power to issue order to update the records by exempting the figure; and the Comptroller General may delegate either whole or partial of this     power to his subordinate officer and the Incharge of Kumari Chok also.