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State of Uttar Pradesh - Section

Section 131 in U.P. Revenue Code Rules, 2016

131. Writing off the arrears of rent (Section 143).

(1)If the arrears of rent referred to in section 143 remains outstanding for more than two years, and there are no chances of its recovery, then the Samiti or the local authority may, by resolution, recommend to the Sub- Divisional Officer for writing it off.
(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