(2)Before confirming the resolution referred to in sub-rule (1), the Sub-Divisional Officer shall satisfy himself:-(a)that there has been no negligence or misconduct on the part of the Samiti or the Local Authority due to which the dues could not be recovered; and(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.Chapter-X Government Lessees