CohleM/english-to-nepali huggingface dataset:
English: (Relating to Clause (a) of Sub-rule (1) of Rule 18) Classification and Explanation of Income of Village Development Committee
Nepali: (नियम १८ को उपनियम (१) को खण्ड (क) सँग सम्बन्धित) गाउ“ विकास समितिको आम्दानीको वर्गीकरण र व्याख्या
English: Internal Source: The explanation of headings of income required to be earned by the Village Development Committee shall be as follows:
Nepali: १.० आन्तरिक स्रोत गाउ“ विकास समितिमा हुन सक्ने आम्दानीका शीर्षकहरुको व्याख्या निम्नानुसार हुनेछ ः–
English: Local Tax
Nepali: १.१ स्थानीय कर
English: 1.1.1.1 House and Land Tax: Amount of tax levied annually on the basis of house and the land within the coverage thereof, size and type of house and structure also within the area of Village Development Committee under the prevailing law shall be included under this heading.
Nepali: १.१.१ घर जग्गा करः प्रचलित कानून बमोजिम गाउ“ विकास क्षेत्र भित्रको घर तथा त्यसले चर्चेको जग्गा, घरको आकार प्रकार र बनौट समेतको आधारमा वार्षिक रुपमा लिइने घर जग्गाको करको रकम यस शीर्षक भित्र पर्दछ ।
English: Land Revenue or Land Tax: Seventy Five percent of amount of Village Development Committee out of the land revenue and land tax to be levied in the land within the area of Village Development Committee shall be mentioned as income under this heading and Twenty Five percent of amount required to be sent to the District Development Committee shall be mentioned as income under the heading Other Income of Code No.
Nepali: १.१.२. मालपोत वा भूमि करः गाउ“ विकास क्षेत्रभित्रको जग्गामा लिइने मालपोत वा भूमि करमध्ये गा.वि.स.को ७५ प्रतिशत रकम यो शीर्षकमा आम्दानी जनाउने र जि.वि.स. मा पठाउनु पर्ने २५ प्रतिशत रकम कोड नं. १.५.३ को अन्य आय शीर्षकमा आम्दानी जनाइनु पर्दछ ।
English: Market, Bazaar, Shop Tax: Income gained from the tax levied in the shop of market of livestock, regular market, fair ceremonial procession etc. operated within the area Village Development Committee shall be mentioned as income under this heading.
Nepali: १.१.३. हाट, बजार, पसल करः गाउ“ विकास क्षेत्र भित्र सञ्चालित पशुहाट, नियमित हाट बजार, मेला, जात्रा, आदिमा थापेको पसलबाट लिइने हाट, बजार तथा पसल करबाट भएको आम्दानी यस शीर्षकमा आम्दानी जनाउनु पर्दछ ।
English: Vehicle Tax: Amount obtained while registering the vehicle within the jurisdiction of Village Development Committee, registering on annual basis and vehicle tax levied in the vehicle coming on occasional basis within the jurisdiction of Village Development Committee shall be mentioned as income under this heading.
Nepali: १.१.४ सवारी साधन कर ः प्रचलित कानून बमोजिम गाउ“ विकास क्षेत्रभित्रका सवारीको दर्ता गर्दा, वार्षिक रुपमा नवीकरण गर्दा तथा आÇनो क्षेत्रमा पटके रुपमा आउने सवारीमा लिइने सवारी साधन करको रकम यस शीर्षकमा आम्दानी बा“ध्नु पर्नेछ
English: Provided that, in the case of the said vehicle entered within Nepal, the Village Development Committee of the area in which the vehicle enters for the first time from abroad shall be eligible to levy the tax as prescribed, and it shall not be allowed to gain income by levying such tax again when such tax is already paid in one Village Development Committee.
Nepali: तर नेपाल राज्यभित्र प्रवेश गरेको सवारीमा उक्त सवारी सबभन्दा पहिले विदेशबाट जुन गाउ“ विकास क्षेत्रभित्र प्रवेश गर्छ सो क्षेत्रको गाउ“ विकास समितिले तोकिए बमोजिम कर लगाउ“न सक्नेछ र एक गाउ“ विकास क्षेत्रभित्र कर तिरे पछि अन्यत्र पुनः त्यस्तो कर लगाई आम्दानी बा“ध्न पाइने छैन । १.१.५ मनोरञ्जन कर ः गाउ“ विकास क्षेत्रमा रहेको स्वीकृत सिनेमाहल, भिडियोहल,
English: Entertainment Tax: Entertainment tax collected under the prevailing law form the recognized cinema halls, video halls and the halls like cultural exhibition within the area of Village Development shall be mentioned as income under this heading.
Nepali: सांस्कृतिक प्रदर्शन जस्ता हलहरुबाट कानून बमोजिम असूल गरिने मनोरञ्जन करलाई यस शीर्षकमा आम्दानी जनाउनु पर्नेछ
English: Fee levied in the entertainment programme like magic, circus under Clause (d) of Sub-section (1) of Section 56 the Act shall be mentioned under this very heading of income.
Nepali: ऐनको दफा ५६ को उपदफा (१) को खण्ड (घ) बमोजिमको जादू, सर्कस जस्ता मनोरञ्जन गराए वापत लिइने शुल्क यसै आम्दानी शीर्षक भित्र राखिनेछ ।
English: Rent and Tenancy Tax: Amount of rent and tenancy tax collected from the market, bazaar, barren land constructed, controlled or possessed by within the Village Development Committee and the rented temporary shops located in the side of road shall be mentioned as income under this heading.
Nepali: १.१.६ बहाल विटौरी कर ः गाउ“ विकास क्षेत्रभित्र आफूले निर्माण, रेखदेख वा चलन गरेको हाट बजार, ऐलानी जग्गा वा बाटोको छेउका भाडामा दिएका अस्थायी पसलहरुबाट असूल गरेको बहाल विटौरी करलाई यस शीर्षकमा आम्दानी बा“ध्नु पर्नेछ
English: In a situation of being rented fixed and movable property by the Village Development Committee, the amount of rent generated by the same shall also be mentioned as income under this very heading.
Nepali: गा.वि.स.ले चल अचल सम्पत्ति भाडामा लगाएको अवस्थामा त्यसबाट प्राप्त हुने भाडा वा बहालको रकमलाई पनि यसै शीर्षकमा आम्दानी जनाउनु पर्नेछ ।
English: Advertisement Tax: Amount of advertisement tax collected from a person or agency keeping signboard within the area of Village Development Committee shall be mentioned as income under this heading.
Nepali: १.१.७ विज्ञापन कर ः गाउ“ विकास क्षेत्रभित्र साईन बोर्ड राख्ने व्यक्ति वा निकायबाट लिइने विज्ञापन करको रकमलाई यस शीर्षकमा आम्दानी जनाउनु पर्दछ ।
English: Enterprise Tax: Enterprise tax levied to a person or organization operating the prescribed industry, business, enterprise of occupation within the area of Village Development Committee shall be mentioned as income under this heading.
Nepali: १.१.८ व्यवसाय कर ः गाउ“ विकास क्षेत्रभित्र तोकिएको उद्योग, व्यापार, व्यवसाय वा पेशा सञ्चालन गर्ने व्यक्ति वा संस्थाबाट लिइने व्यवसाय कर यस शीर्षकमा आम्दानी जनाउनु पर्नेछ ।
English: Professional Video Tax: Tax levied to the operator of professional video within the area o f Village Development Committee shall be mentioned as income under this heading.
Nepali: १.१.९ व्यवसायिक भिडियो कर ः गाउ“ विकास क्षेत्रभित्र व्यवसायिक भिडियो सञ्चालकहरुबाट लिइने कर यस शीर्षकमा आम्दानी जनाउनु पर्दछ ।
English: Natural Resource Utilization Tax: Amount of Tax levied to person or organization professionally utilizing the natural resource and heritage within the area of Village Development Committee shall be mentioned as income under this heading.
Nepali: १.१.१० प्राकृतिक स्रोत उपयोग कर ः गाउ“ विकास क्षेत्रभित्रको प्राकृतिक स्रोत सम्पदाको व्यवसायिक उपयोग गर्ने व्यक्ति वा संस्थाबाट प्राकृतिक स्रोत उपयोग गरे वापत लिइने करको रकमलाई यस शीर्षकमा आम्दानी जनाउनु पर्नेछ
English: Amount obtained from using the water of Public River and stream for a purpose other than public purpose shall also be mentioned as income under this heading.
Nepali: सार्वजनिक खोला नालाको पानी सार्वजनिक प्रयोग बाहेक अन्य प्रयोगबाट प्राप्त रकमलाई समेत यसै शीर्षकमा आम्दानी बा“ध्नु पर्नेछ ।
English: Service Charge
Nepali: १.२ सेवा शुल्क
English: Service Charge: Amount charged by the Village Development Committee under its jurisdiction for the facility of sanitation and sewerage made available by the Village Development Committee within its area and for allowing for entry in the tourism and picnic spot, park, industry, view tower etc. levied at the rate a prescribed by the Village Council shall be mentioned as income under this heading.
Nepali: १.२.१ सेवा शुल्क ः गाउ“ विकास समितिले आफ्नो क्षेत्रभित्र आफूले उपलव्ध गराएको सेवा जस्तै सरसफाई तथा ढल निकासको सुविधा, पर्यटकीय र वनभोज क्षेत्र, पार्क,उद्योग र भ्यू टावर आदिमा प्रवेश गर्न दिए वापत गाउ“ परिषद्बाट पारित दरमा लगाइने शुल्कको रकमलाई यस शीर्षकमा आम्दानी जनाउनु पर्नेछ ।
English: Fee
Nepali: १.३ दस्ुतर
English: Fee of license renewal of television, radio and other equipment, fee of recommendation or compromise to be levied by the Village Development Committee at the prescribed rate within its area shall be mentioned as income under his heading.
Nepali: १.३.१ दस्तुर ः गाउ“ विकास समितिले प्रचलित कानून बमोजिम आफ्नो क्षेत्र भित्र तोकिएको दरमा लगाउने टेलिभिजन भिडियो र अन्य उपकरणको लाईसेन्स नवीकरण दस्तुर, सिफारिस वा बक्सौनी आदि दस्तुर वापत प्राप्त गरेको रकम यस शीर्षकमा आम्दानी जनाउनु पर्नेछ ।
English: Sale
Nepali: १.४ बिक्री
English: Sale Income: Amount received by the Village Development Committee by selling property of Village Development Committee shall be mentioned as income under this heading.
Nepali: १.४.१ बिक्री आय ः गाउ“ विकास समितिले गाउ“ विकास समितिको सम्पत्ति बिक्री गरी प्राप्त गरेको रकमलाई यस शीर्षकमा आम्दानी जनाउनु पर्नेछ
English: Amount obtained by selling the soil of government barren land under Clause (a) of Section 58 of the Act, sale of product of the public pond or garden under Clause (b) of Section 58 of the Act, sale of wild products, dry wood, firewood, branch, twig, roots etc. under Clause (d) of Section 58 of the Act shall be mentioned as income under this heading.
Nepali: ऐेनको दफा ५८ को खण्ड (क) बमोजिमको सरकारी पर्ती जग्गाको माटो बिक्री, ऐेनको दफा ५८ को खण्ड (ख) बमोजिमको सार्वजनिक पोखरी वा बगंैचाको उत्पादन बिक्री, ऐेनको दफा ५८ को खण्ड (घ) बमोजिम गाउ“ विकास क्षेत्रभित्रको वन पैदावार मध्ये सुकेको काठ, दाउरा, हांगा, झि“जा, जराजुरी आदि बिक्री र ऐेनको दफा ५८ को खण्ड (ङ) बमोजिमको खर, घा“स आदि बिक्रीबाट प्राप्त हुने रकमलाई यस शीर्षकमा आम्दानी बा“ध्नु पर्नेछ
English: Amount obtained by the Village Development Committee from the sale of form and income generating programme also shall be mentioned as income under this heading.
Nepali: गाउ“ विकास समितिले फाराम बिक्री गरी तथा आयमूलक कार्यक्रमबाट प्राप्त गरेको रकमलाई समेत यसै शीर्षकमा आम्दानी जनाउनु पर्नेछ ।
English: Resource Utilization and Other Income
Nepali: १.५ स्रोत उपयोग र अन्य आय
English: Allocation obtained from Utilization or Resource: Amount obtained by the Village Development Committee out of the amount obtained by using the resource within the area of Village Development Committee by the Government of Nepal or District Development Committee shall be mentioned as income under this heading.
Nepali: १.५.१ स्रोत उपयोगबाट प्राप्त बा“डफा“ड ः नेपाल सरकार वा जिल्ला विकास समितिबाट गा.वि.स.भित्रको स्रोत उपयोग गरी प्राप्त गरेको रकम मध्येबाट गा.वि.स.लाई प्राप्त हुने रकमलाई यस शीर्षकमा आम्दानी जनाउनु पर्दछ ।
English: Fine: Amount obtained from fine imposed to a person or organization by the Village Development Committee under the law shall be mentioned as income under this heading.
Nepali: १.५.२ दण्ड सजाय ः कानून बमोजिम गाविसले कुनै व्यक्ति वा संस्थालाई दण्ड जरिवाना लगाई प्राप्त हुन आएको रकमलाई यस शीर्षक अन्तरगत आम्दानी बा“ध्नु पर्दछ ।
English: Other Income: All kinds of amount of income of Village Development Committee other than the afore-mentioned headings shall be mentioned as income under this heading.
Nepali: १.५.३ अन्य आय ः माथि उल्लेख गरेका शीर्षकहरु बाहेक गा.वि.स.ले आफैं आम्दानी गरेका सबै किसिमका रकमहरुलाई यस शीर्षकमा आम्दानी बा“ध्नु पर्नेछ
English: Amount of service charge levied in the case of collection of due amount of anyone bye the Village Development Committee under Sub-section (2) of Section 56 of the Act and the amount to be obtained for assisting the function of illegal export of wild product within the Village Development Committee also shall be mentioned as income under this very heading.
Nepali: ऐेनको दफा ५६ को उपदफा (२) बमोजिम गाउ“ विकास समितिले कसैको रकम कलम उठाई दिएमा उठेको रकमबाट लिएको सेवा शुल्क तथा गाउ“ विकास क्षेत्रभित्रको वन पैदावार चोरी निकासी रोक्ने काममा सहयोग पुर्याए वापत पाउने रकम समेत यसै शीर्षकमा आम्दानी बा“ध्नु पर्नेछ ।
English: External Source:
Nepali: २.० वा≈य स्रोत
English: Grant Government of Nepal Grant: Amount of government grant made available by specifying the central budget subheading of Government of Nepal to the Village Development Committee through the District Development Committee shall be mentioned as income under this heading.
Nepali: २.१ अनुदान २.१.१ नेपाल सरकार अनुदान ः नेपाल सरकारको केन्द्रीय बजेट उप शीर्षक तोकी जि.वि.स.मार्फत गाविसलाई उपलव्ध गराइएको सरकारी अनुदानको रकमलाई यस शीर्षकमा आम्दानी जनाउनु पर्दछ ।
English: District Development Committee Grant: Amount of all types of grants obtained from District Development Committee without specifying the central budget subheading of the Government of Nepal shall be mentioned as income under this heading.
Nepali: २.१.२ जिल्ला विकास समिति अनुदान ः नेपाल सरकारको केन्द्रीय बजेट उप शीर्षक नतोकी जिविसबाट प्राप्त भएका सबै किसिमका अनुदानको रकमलाई यस शीर्षकमा आम्दानी बा“ध्नु पर्नेछ ।
English: Other Grant: Amount of grant or donation or gift etc obtained from any agency or person other than the Government of Nepal or District Development Committee shall be mentioned as income under this heading.
Nepali: २.१.३ अन्य अनुदान ः नेपाल सरकार वा जिल्ला विकास समिति बाहेक अन्य कुनै निकाय वा व्यक्तिबाट प्राप्त हुन आएको अनुदान वा दान वा चन्दा आदि रकमलाई यस शीर्षकमा आम्दानी जनाउनु पर्नेछ ।
English: Commodity Aid: Sum of grant to be obtained as commodity to the Village Development Committee shall be mentioned as income under this heading.
Nepali: २.१.४ वस्तुगत सहायता ः गा.वि.स.लाई वस्तुगत रुपमा प्राप्त हुने अनुदानको हिसावलाई यस शीर्षकमा आम्दानी बा“ध्नु पर्नेछ ।
English: Technical Aid: Amount to be obtained by the Village Development Committee for technical aid from different person and organization shall be mentioned as income under this heading.
Nepali: २.१.५ प्राविधिक सहायता ः विभिन्न व्यक्ति तथा संस्थाबाट गाउ“ विकास समितिलाई प्राविधिक सहायता वापत प्राप्त हुने रकम यस शीर्षकमा आम्दानी बा“ध्नु पर्नेछ ।
English: Credit and Loan
Nepali: ३.० ऋण तथा सापटी
English: Credit
Nepali: ३.१ ऋण
English: Credit: Credit, loan obtained form a bank or any other organization and association by pledging or without pledging the fixed and movable assets of Village Development Committee or as per the guarantee of Government of Nepal by the Village Development Committee and the amount obtained from foreign debt shall be mentioned as income under this heading.
Nepali: ३.१.१ ऋण ः गाउ“ विकास समितिले गाउ“ परिषद्बाट स्वीकृत भए बमोजिम गाउ“ विकास समितिको हक भोगको चलअचल सम्पत्ति धितो राखी वा नराखी वा नेपाल सरकारको जमानीमा बैंक वा अन्य कुनै संघ संस्थाबाट प्राप्त गरेको ऋण, सापटी तथा वैदेशिक ऋण वापत प्राप्त हुन आएको रकमलाई यस शीर्षकमा आम्दानी जनाउनु पर्नेछ ।
English: Loan
Nepali: ३.२ सापटी
English: Loan: Amount obtained by Village Development Committee from loan shall be mentioned as income under this heading.
Nepali: ३.२.१ सापटी ः गाउ“ विकास समितिले सापटीबाट प्राप्त भएको रकम यस शीर्षकमा आम्दानी बा“ध्नु पर्नेछ ।
English: (1) In case of reception of any other tax prescribed under Section 55 (k) of the Act, it shall be mentioned as income under the similar heading out of the headings of income of the afore-mentioned tax.
Nepali: द्रष्टव्य ः १) ऐनको दफा ५५ (ट) तोकिए बमोजिम कुनै अन्य कर प्राप्त भएमा माथि उल्लिखित करको आम्दानी शीर्षकहरुमध्ये मिल्दोजुल्दो शीर्षकमा आम्दानी जनाउनु पर्नेछ ।
English: Schedule-2 (Relating to Clause (b) of Sub-rule (1) of Rule 18) Classification and Explanation of Expenditure of
Nepali: अनुसूची–२ (नियम १८ को उपनियम (१) को खण्ड (ख) सँग सम्बन्धित) गाउ“ विकास समितिको खर्चको वर्गीकरण र व्याख्या
English: (a) Running Expenditure: Expenditure like consumption expenditure to be made on yearly basis, expenditure necessary for operation of office on daily basis, expenditure necessary for operation of office on daily basis, expenditure of payment of grant, loan for service and delivery of service to be provided by the Village Development Committee for public welfare, amount of refund of loan are included under the heading of running expenditure.
Nepali: क) चालू खर्च ः चालू खर्च शीर्षकअन्तर्गत सालबसाली रुपमा गरिने उपभोग खर्च, दैनिक रुपमा कार्यालय सञ्चालनका लागि आवश्यक खर्च, गाउ“ विकास समितिले सार्वजनिक हितको लागि प्रदान गर्ने सेवा तथा त्यस्ता सेवा प्रदान गर्नको लागि भुक्तानी गरिने अनुदान, ऋण भुक्तानी खर्च, सापटी फिर्ता रकम जस्ता खर्चहरु पर्दछन्
English: In general, account shall be maintained by making gradation of expenditure of purchase of goods durable for less than one year or worth of less than one thousand rupees per unit in spite of durable for more than one year as running expenditure.
Nepali: सामान्यतया एक वर्ष भन्दा कम अवधि सम्म खप्ने सामान वा एक वर्ष भन्दा बढी आयु भएका कार्यालय सामान भएतापनि रु. एक हजार प्रति इकाई भन्दा कम मोल पर्ने सामानको खरीद खर्चलाई पनि चालू खर्चमै वर्गीकरण गरी स्रेस्ता राख्नु पर्नेछ
English: The following expenditures are included in the running expenditure:
Nepali: चालू खर्च भित्र देहायका खर्चहरु पर्दछन् ः–
English: Consumption Expenditure: Salary to be paid to the dignitaries including the employees under the prevailing law, allowance prescribed to be paid to the staff, meeting allowance, refreshment (tea), service expenditures, daily and traveling expenses, ration, dress and medical treatment expenses and gratuity to be paid to a retired staff, expenses of operation of training symposium, workshop etc. operated for career development of employees are included under the consumption expenditure.
Nepali: १. उपभोग खर्च ः उपभोग खर्च अन्तर्गत प्रचलित कानून बमोजिम कर्मचारी लगायतका पदाधिकारीहरुलाई प्रदान गरिने तलब, कर्मचारीलाई दिने भनी तोकिएको भत्ता, बैठक भत्ता, चियापान, सेवा खर्चहरु, दैनिक तथा भ्रमण खर्च, खाद्य, पोशाक तथा औषधि उपचार खर्च तथा सेवा निवृत कर्मचारीहरुको लागि प्रदान गरिने उपदान, कर्मचारीहरुको वृत्ति विकासका लागि दिईने तालिम तथा गोष्ठी कार्यशाला आदि सञ्चालनका खर्चहरु पर्दछन् ।
English: Salary (Staff): The following amounts are included in this amount:
Nepali: १.०१ तलब (कर्मचारी) ः यस रकम भित्र देहायका रकमहरु पर्दछन् ः–
English: Amount of salary, grade, provident fund and welfare fund to be obtained by the employee for his service under the prescribed rules.
Nepali: क) निर्धारित नियम बमोजिम कर्मचारीले सेवा गरे वापत पाउने तलब, ग्रेड, संचय कोष र कल्याण कोषको रकम,
English: Amount of reward to the provided to the employee.
Nepali: ख) कर्मचारीलाई दिईने पुरस्कारको रकम,
English: Amount of home leave, sickness leave, substitute leave and expenses of Dashain.
Nepali: ग) घर बिदा, विरामी बिदा, सट्टा विदा र दशैं खर्च वापतको रकम,
English: Remuneration to be obtained by an employee. Allowance: The following amounts are included in this amount: Allowance prescribed by the Government of Nepal.
Nepali: १.०२ भत्ता ः यस रकम भित्र देहायका भत्ताहरु पर्दछन् ः– क) नेपाल सरकारले तोकेको भत्ता,
English: Amount of allowance and emolument to be provided to the employee or office-bearer as prescribed by the Village Council or Village Development Committee in accordance with the Act.
Nepali: ख) ऐन अनुसार गाउ“ परिषद् वा गाउ“ विकास समितिले कर्मचारी वा पदाधिकारीलाई दिने भनी तोकेको भत्ता र सुविधाको रकम,
English: Meeting allowance of meetings held at the Village Development Committee.
Nepali: ग) गाउ“ विकास समितिमा भएको बैठकको बैठक भत्ता ।
English: Traveling and Daily Allowance of Transfer: The following amounts are included in this amount: Traveling Cost: Vehicle cost at the prescribed rate for an employee transferred from one office to another office or transferred as temporary assignment by keeping his lien post as usual and his family that can be taken by him in accordance with the Rules.
Nepali: १.०३ सरुवा भ्रमण खर्च तथा दैनिक भत्ता ः यस रकम अन्तर्गत देहायका खर्चहरु पर्दछन् ः– क) भ्रमण खर्च ः एक कार्यालयबाट अर्को कार्यालयमा सरुवा भएको वा दरबन्दी यथास्थानमा राखी काज सरुवा भएको कर्मचारी र निजले नियमानुसार लैजान पाउने परिवारको निर्धारित दरमा सवारी खर्च
English: Similarly, aviation tax to be levied while traveling buy air craft insurance cost relating to traveling and miscellaneous cost relating to traveling as approved by the Government of Nepal.
Nepali: त्यस्तै हवाई यात्रा गर्दा लाग्ने हवाई उडान कर, भ्रमण सम्बन्धी बीमा खर्च र नेपाल सरकारबाट स्वीकृत भ्रमण खर्च सम्बन्धी फुटकर खर्चहरु ।
English: Daily Allowance: Allowance at the prescribed rate to be obtained by an employee or person departing upon being transferred.
Nepali: ख) दैनिक भत्ता ः सरुवा भै जाने कर्मचारी वा व्यक्तिले पाउने निर्धारित दररेटको भत्ता ।
English: Other Consumption Cost: The following amounts are included in this amount:
Nepali: १.०४ अन्य उपभोग खर्च ः यस रकम अन्तर्गत देहायका खर्चहरु पर्दछन् ।
English: Uniform, boot, shoes, cap etc. to be provided to a person working in the Village Development Committee by making decision with an arrangement of budge also if the Village Development Committee deems necessary in accordance with the prevailing rules and the dress allowance to be obtained in accordance with the Rule while making foreign visit or staying in the Himalayan area.
Nepali: क) प्रचलित नियमानुसार गाउ“ विकास समितिले आवश्यक देखेको अवस्थामा बजेटको व्यवस्था समेत मिलाई निर्णय गरी गाविसमा काम गर्ने कुनै व्यक्तिलाई दिईने पोशाक, बुट, जुत्ता, टोपी आदि तथा विदेश जा“दा वा हिमाली क्षेत्रमा रहंदा नियमानुसार पाउने लुगा भत्ता ।
English: Expenses to be paid in cash for price of food stuff as ration to be made available to the employee of Village Development Committee by making decision with an arrangement of budget if the Village Development
Nepali: ख) प्रचलित नियमानुसार गाउ“ विकास समितिले आवश्यक देखेको अवस्थामा बजेटको व्यवस्था समेत मिलाई गाउ“ विकास समितिका कर्मचारीहरुका लागि उपलव्ध गराईने खाद्य पदार्थको मोल रसद वापत नगदमा दिईने खर्च, तथा जनावर र पशुपंक्षीहरुको आहार सम्बन्धी खर्च ।
English: Amount of medical cost to be provided to the employee of Village Development Committee in accordance with the Rules in included in this heading.
Nepali: ग) गाउ“ विकास समितिका कर्मचारीहरुलाई नियमानुसार प्रदान गरिने औषधि उपचार वापतको रकम यस शीर्षक भित्र पर्दछ ।
English: Gratuity and expenses of retirement to be obtained by a retired office-bearer or employee in accordance with the Rules.
Nepali: घ) नियमानुसार सेवा निवृत्त पदाधिकारी वा कर्मचारीले पाउने उपदान तथा सेवा निवृत्त सम्बन्धी खर्च ।
English: Training expenditure for the operation of training, symposium, workshop to be imparted for career development or capacity building of employee of Village Development Committee.
Nepali: ङ) गाउ“ विकास समितिका कर्मचारीको वृत्ति विकास वा क्षमता वृद्धिका लागि दिईने तालिम, गोष्ठि, कार्यशाला सञ्चालन वापतको तालिम खर्च ।
English: Remuneration (Office-bearer): Salary, allowance or remuneration to be paid to the dignitaries of Village Development Committee in accordance with the prevailing Rules shall be debited as expenditure under this heading.
Nepali: १.०५ पारिश्रमिक (पदाधिकारी) ः प्रचलित नियमानुसार गाविसका पदाधिकारीलाई दिइने तलव, भत्ता वा पारिश्रमिक यस शीर्षकमा खर्च लेख्नु पर्नेछ ।
English: Office Operation Expenditure: Expenditures which are essential for the operation of daily affairs of office (operation of office is impossible without appropriation of this expenditure) are included in this heading.
Nepali: २. कार्यालय सञ्चालन खर्च ः यस शीर्षक अन्तर्गत कार्यालयको दैनिक कार्य सञ्चालनका निमित्त अत्यावश्यक खर्चहरु (जुन खर्च विनियोजन नहु“दा कार्यालय सञ्चालन गर्न सकिदैन) पर्दछन्
English: Expenses of tap, electricity, communication, necessary stationary for office purpose, papers and books, postal charge, regular maintenance cost of physical goods of office like vehicle, machinery, tools etc., rent, expense of service taken for office, fuels, etc. are particularly included in it.
Nepali: यसमा खास गरी धारा, विजुली, सञ्चार खर्च, कार्यालय प्रयोजनका लागि आवश्यक मसलन्दहरु, पत्रिका तथा पुस्तकहरु, हुलाक तथा कार्यालयका भौतिक सामानहरु जस्तै सवारी साधन, मेशीनरी औजार आदिमा गरिने नियमित मर्मत खर्चहरु, भाडा, कार्यालयकालागि लिईएका सेवाहरुका खर्च, इन्धन आदि पर्दछन् ।
English: Tap, Electricity and Communication Charge: The following expenditures are included in this heading: Installation cost and utility charge of tap and electricity of office and facility cost in this regard and amount of deposit;
Nepali: २.०१ धारा तथा विजुली तथा सञ्चार महसुल ः यस शीर्षक भित्र निम्नानुसारका खर्चहरु पर्नेछन् ः– क) कार्यालयमा जडान भएको धारा तथा विजुली प्रयोग गरे वापत तिर्नु पर्ने महसुल तथा जडान खर्च एवं यस सम्बन्धी सुविधा खर्च र धरौटी रकम,
English: Charge to be paid for using telephone, telegram, telex, computer, fax and such other communication cost and facility cost in this regard and amount of deposit.
Nepali: ख) टेलीफोन, टेलिग्राम, टेलेक्स, कम्यूटर, फ्याक्स प्रयोग गरे वापत तिर्नु पर्ने महसुल र यस्तै अन्य सञ्चार सम्बन्धी खर्चहरु एवं यस सम्बन्धी सुविधा खर्च र धरौटी रकम ।
English: Rent: Expenditure of rent of building, land, store, machine, vehicle hired for Village Development Committee. Other expenditure relating to operation or Office: The following expenditures are included in it:
Nepali: २.०३ कार्यालय सञ्चालन सम्बन्धी अन्य खर्च ः यस अन्तर्गत देहायका खर्चहरु पर्दछन् ः– क) चिट्ठी, पार्सल, टिकट, कुरियर, रजिष्ट्री, वीमा तथा फिर्ति रसिदको खर्च,