Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 0] [Section 131(2)] [Section 131] [Entire Act] State of Uttar Pradesh - Subsection Section 131(2)(b) in U.P. Revenue Code Rules, 2016 (b)that the defaulter has no property from which such dues could be recovered, or the recovery could cause undue hardship to the defaulter in the special circumstances of the case.