Cant play or record tapes
This may seem silly, but it worked for me. I found this on discussion forum. Try smacking the side of the camera relatively hard with the palm of your hand. Eject the tape and reinsert. You may need to do this a couple of times. The mine works too!
SOURCE: Sony DCR-TRV140 CODE
the reel sensor is the problem of your camera...in my job as a technician i always encounter that..it is a poor connection of the sensor to the mainboard..try to clean the contact using only a pencil eraser..
SOURCE: trv340 error code c:31:23
According to page 184 of the owner's manual, any error C:31:X or C:32:X you can fix by removing the cassette and re-inserting it again and/or disconnecting the power cord and removing the battery. After doing both of these steps, I'd also recommend using a paper clip and press the tiny reset button underneath the flip out display where all the other hidden buttons are for the camcorder.
SOURCE: camera wont play or record has message c:31:23
Basically, the error message indiactes the reels are not turning, either because of a defective tape or a fault in the mechanism. Try a new tape. If the problem persists, you will have to have the camcorder serviced. please be sure to rate this solution. Thanks!
SOURCE: have flashing yellow error, error code C:31:23,
Sony says C31 is a Tape Loading Error. They suggested removing the camera
battery. Then re-connect and then re-set the camera back to factory
conditions. If it persists it may require attention. May also be a mechanical problem such as
is the back Rubber wheel in the proper place and the white plastic
lock is not there? flip the camera upside down it's come out
(the white plastic lock) then place it BACK 
It may also be a bent lever. Try the factory restore first.
SOURCE: ERROR CODE AT START RECORD C:31:23
C:31:23 s reel error
try to change the tape,actually this problem is related to the tension ,new tape have more tension as compared to the old one(used one).
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