chhatramani/Nepal-Legal-Text-Corpus-44laws huggingface dataset:
आयकर ऐन २०५८

परिच्छेद-२३ कसूर तथा सजाय

दफा १२९ : विभागले जरिबानाको रकम दाखिला गर्न आदेश दिन सक्ने
(१) यस परिच्छेदमा अन्यत्र जुनसुकै कुरा लेखिएको भए तापनि दफा १२६ मा उल्लिखित कसूरमा बाहेक कुनै व्यक्तिले आफूले यस परिच्छेदमा उल्लेख भएको अन्य कुनै एक वा एकभन्दा बढी कसूर गरेको भनी अदालती कारबाहीको प्रकृया सुरु हुनु अगावै लिखित रुपमा स्वीकार गरेमा त्यस्तो एक वा एकभन्दा बढी कसूर गरे बापत लाग्ने जरिबाना रकममा नबढ्ने गरी जरिबाना रकम दाखिला गर्न विभागले त्यस्तो व्यक्तिलाई आदेश दिन सक्नेछ ।
(२) विभागले उपदफा (१) बमोजिमको आदेश दिँदा सो आदेशमा त्यस्तो कसूर, बुझाउनुपर्ने जरिबाना रकम र जरिबाना रकम बुझाउनुपर्ने मिति खुलाउनु पर्नेछ ।
(३) विभागले यस दफा बमोजिम दिएको आदेश अन्तिम हुनेछ र सो उपर पुनरावेदन
लाग्ने
छैन ।

आयकर ऐन २०५८

परिच्छेद-२३ कसूर तथा सजाय

दफा १३० : नेपाल सरकारी वादी हुने
यस परिच्छेद अन्तर्गतको मुद्दा नेपाल सरकारवादी हुनेछ ।

आयकर ऐन २०५८

परिच्छेद-२३ कसूर तथा सजाय

दफा १३१ : मुद्दाको तहकिकात र दायरी
(१) यस परिच्छेद बमोजिम सजाय हुने कसूर सम्बन्धी मुद्दाको तहकिकात तोकिएको अधिकृतले गर्नेछ र त्यस्तो तहकिकातको काम पुरा भएको पैंतीस दिनभित्र सम्बन्धित जिल्ला अदालत समक्ष मुद्दा दायर गर्नु पर्नेछ ।
(२) उपदफा (१) बमोजिम तहकिकात गर्दा तहकिकात गर्ने अधिकृतले सरकारी वकीलको राय सल्लाह लिनु पर्नेछ ।

आयकर ऐन २०५८

परिच्छेद-२४ विविध

दफा १३२ : विशेषज्ञको सेवा लिन सक्ने
नेपाल सरकार वा विभागले कर परीक्षण सम्बन्धी कार्यको लागि सम्बन्धित विशेषज्ञको सेवा लिन सक्नेछ र यस्ता विशेषज्ञका सम्बन्धमा समेत दफा ८४ मा उल्लिखित सरकारी गोप्यता सम्बन्धी व्यवस्था लागू हुनेछ ।

आयकर ऐन २०५८

परिच्छेद-२४ विविध

दफा १३३ : विभागीय कारबाही गरिने
कुनै कर निर्धारण लापरवाहीबाट गरेको ठहरी करदाताको दायित्व बढ्न वा घट्न गएमा त्यस्तो कर निर्धारण गर्ने वा दफा १०१ को उपदफा (३) बमोजिमको म्यादभित्र संशोधित कर निर्धारण नगर्ने सम्बन्धित अधिकृतलाई निजको सेवा शर्त सम्बन्धी प्रचलित कानूनबमोजिम सजाय गर्न महानिर्देशकले विभागीय कारबाही चलाउन सक्नेछ ।

आयकर ऐन २०५८

परिच्छेद-२४ विविध

दफा १३४ : अधिकृतको परिचय पत्र
प्रत्येक अधिकृतले तोकिए बमोजिमको परिचयपत्र आफ्नो साथमा राख्नु पर्नेछ र कर्तव्य पालनाको सिलसिलामा कसैले त्यस्तो परिचयपत्र हेर्न माग गरेमा देखाउनु पर्नेछ ।

आयकर ऐन २०५८

परिच्छेद-२४ विविध

दफा १३५ : अदालतलाई भए सरहको अधिकार हुने
यस ऐनको प्रयोजनको लागि विभागलाई सम्बन्धित व्यक्तिलाई झिकाउने,बयान गराउने, प्रमाण
बुझ्ने
र लिखतहरु पेश गर्न लगाउने सम्बन्धमा प्रचलित कानून बमोजिम अदालतलाई भए सरहको अधिकार हुनेछ ।

आयकर ऐन २०५८

परिच्छेद-२४ विविध

दफा १३६ : असल नियतले गरेको काम कारबाहीप्रति जवाफदेही नहुने
यस ऐनमा अन्यत्र जुनसुकै कुरा लेखिएको भए तापनि कुनै अधिकृतले आफ्नो कर्तव्य पालन गर्दा असल नियत लिई गरेको काम कारबाही प्रति निज व्यक्तिगत  रुपमा जवाफदेही हुने छैन ।
आयकर ऐन २०५८

परिच्छेद-२४ विविध

दफा १३६क : पुरस्का र सुराकी खर्चको व्यवस्था
(१)कुनै व्यक्तिले आफ्नो करको दायित्व सम्पूर्ण वा केहि अंश छलेको वा छल्न कोशिस गरेको प्रमाण सहितको सूचना दिने व्यक्तिलाई त्यस्तो सूचनाको आधारमा असुल उपर गरिएको करको रकममध्ये निजले पेश गरेको प्रमाणबाट निर्धारण भए जतिको कर रकमको बीस प्रतिशत बराबरको रकम महानिर्देशकको निर्णयले पुरस्कार दिन सकिनेछ ।
(२)उपदफा (१)  बमोजिम पुरस्कार पाउने व्यक्ति भन्दा बढी भएमा  पुरस्कारको रकम समानुपातिक रुपमा दिइनेछ।
(३) उपदफा (१) मा जुनसुकै कुरा लेखिएको भए तापनि राजस्व चुहावटको सूचना दिने व्यक्तिलाई सूचनाको सत्यताको आधारमा विभागद्वारा तोकिएको कार्यविधि बमोजिम तत्काल दशहजार रुपैयाँसम्म सुराकी खर्च दिन सकिनेछ।
(४) उपदफा (१) र (३) बमोजिमको सूचना दिने व्यक्तिको नाम, थर र वतन गोप्य राखिनेछ।

आयकर ऐन २०५८

परिच्छेद-२४ विविध

दफा १३७ : नेपाल सरकारले आदेश वा निर्देशन दिन सक्ने
कर प्रशासनलाई प्रभावकारी बनाउन नेपाल सरकारले विभागलाई आवश्यक आदेश वा निर्देशन दिन सक्नेछ ।

आयकर ऐन २०५८

परिच्छेद-२४ विविध

दफा १३८ : नियम बनाउने अधिकार
यस ऐनको उद्देश्य कार्यान्वयन गर्न नेपाल सरकारले आवश्यक नियमहरु बनाउन  सक्नेछ ।

आयकर ऐन २०५८

परिच्छेद-२४ विविध

दफा १३९ : निर्देशिका बनाई जारी गर्न सक्ने
यो ऐन वा यस ऐन अन्तर्गत बनेको नियमको अधीनमा रही विभागले आवश्यक निर्देशिका बनाई जारी गर्न सक्नेछ ।

आयकर ऐन २०५८

परिच्छेद-२४ विविध

दफा १४० : अनुसूची थपघट तथा हेरफेर
नेपाल  सरकारले नेपाल राजपत्रमा सूचना प्रकाशन गरी अनुसूची–१ बाहेकका अनुसूचीमा आवश्यक थपघत तथा हेरफेर गर्न सक्नेछ ।

आयकर ऐन २०५८

परिच्छेद-२४ विविध

दफा १४१ : प्रहरीले सहयोग गर्नु पर्ने
यो ऐन वा यस ऐन अन्तर्गत बनेको नियमको कार्यान्वयन गर्ने सम्बन्धमा विभागले मागेको सहयोग गर्नु प्रहरीको कर्तव्य हुनेछ ।

आयकर ऐन २०५८

परिच्छेद-२४ विविध

दफा १४२ : कर सम्बन्धी व्यवस्था यसै ऐन बमोमिज हुने
प्रचलित कानूनमा जुनसुकै कुरा लेखिएको भए तापनि सालबसाली लागू हुने आर्थिक ऐनले यस ऐनमा संशोधन गरी कर लगाउने, निर्धारण गर्ने, बढाउने, घटाउने, छूट दिने वा मिनाहा दिने सम्बन्धी व्यवस्था गरेकोमा बाहेक अन्य कुनै पनि ऐनले यस ऐन बमोजिमका करका व्यवस्थाहरुमा कुनै पनि संशोधन, परिवर्तन वा कर सम्बन्धी अन्य व्यवस्थाहरु गर्न सक्ने छैन ।
आयकर ऐन २०५८

परिच्छेद-२४ विविध

दफा १४३ : खारेजी, संशोधन र बचाउ
(१) आयकर ऐन, २०३१ र घर जग्गा बहाल कर ऐन, २०२३ खारेज गरिएका छन् ।
(२) देहायका ऐनहरुमा देहाय बमोजिम संशोधन गरिएका छन्;
1
(क)
(ख)
कर्मचारी संचय कोष ऐन, २०१९ मा संशोधनः
कर्मचारी संचय कोष ऐन, २०१९ को दफा १८ को खण्ड (ख) को अन्त्यमा रहेका “कुनै किसिमको कर
लाग्ने
छैन” भन्ने शब्दहरुको सट्टा “आयकर बाहेक कुनै किसिमको
कर
लाग्ने
छैन” भन्ने शब्दहरु राखिएका छन् ।
(ग)
नेपाल पेट्रोलियम ऐन, २०४० मा संशोधनः
नेपाल पेट्रोलियम ऐन, २०४० को दफा १३ को खण्ड (ग) झिकिएकोछ ।
(घ)
निवृत्ति कोष ऐन, २०४२ को दफा २९मा संशोधिनः
निवृत्ति कोष ऐन, २०४२ को दफा २९मा रहेका “यस्तै अन्य कुनै किसिमको कर
लाग्ने
छैन” भन्ने शब्दहरुको सट्टा “आयकर बाहेक अन्य कुनै किसिमको कर
लाग्ने
छैन” भन्ने शब्दहरु राखिएका छन् ।
(ङ)
नागरिक लगानी कोष ऐन, २०४७ को दफा ५१ मा संशोधनः
नागरिक लगानी कोष ऐन, २०४७ को दफा ५१ खारेज गरिएकोछ ।
(च)
नेपाल  विज्ञान तथा प्रविधि प्रज्ञा प्रतिष्ठान ऐन, २०४८ को दफा ३० मा संशोधनः
नेपाल विज्ञान तथा प्रविधि प्रज्ञा प्रतिष्ठान ऐन, २०४८ को दफा ३०  खारेज गरिएकोछ ।
2
(छ)
औद्योगिक व्यवसाय ऐन, २०४९ को दफा १५ मा संशोधनः
(१) औद्यिगिक व्यवसाय ऐन, २०४९ को दफा १५ को खण्ड (ग), (घ), (ङ), (ञ), (ठ), (त), (थ), (द) र (ध) झिकिएका छन् ।
(२) खण्ड (च) मा रहेका “आयकरमा सञ्चालन मितिले दश वर्षसम्म क्रमशः तीस, पच्चीस र बीस प्रतिशत तथा” भन्ने शब्दहरु झिकिएका छन् ।
(ज)
विदेशी लगानी तथा प्रविधि हस्तान्तरण ऐन, २०४९ मा संशोधन:
विदेशी लगानी तथा प्रविधि हस्तान्तरण ऐन, २०४९ को दफा ५ को उपदफा (१क) झिकिएकोछ ।
(झ)
बी. पी. कोइराला स्वास्थ्य विज्ञान प्रतिष्ठान ऐन, २०४९ मा संशोधनः
बी.पी कोइराला स्वास्थ्य विज्ञान प्रतिष्ठान ऐन, २०४९ को दफा २१ को दोस्रो हरफमा रहेको “आयकर” भन्ने शब्द झिकिएकोछ ।
(ञ)
त्रिभुवन विश्वविद्यालय ऐन, २०४९ मा संशोधनः
त्रिभुवन विश्वविद्यालय ऐन, २०४९ को दफा ३३ को उपदफा (२) झिकिएकोछ ।
(ट)
विद्युत
ऐन, २०४९ को दफा १२ मा संशोधनः
(१)
विद्युत
ऐन, २०४९ को दफा १२ को दफा शीर्षकमा रहेको “आयकर “भन्ने शब्द झिकिएको छ ।
(२) उपदफा (१), (२) , (३) , (४), (५) र (६) झिकिएका छन् ।
(ठ)
पोखरा विश्व विद्यालय ऐन, २०५३ को दफा ३६ मा संशोधनः
पोखरा विश्व विद्यालय ऐन, २०५३ को दफा ३६ को उपदफा  (२) झिकिएकोछ ।
(ड)
बी. पी कोइराला मेमोरियल क्यान्सर अस्पताल ऐन, २०५३ को दफा १८ मा संशोधनः
बी.पी.कोइराला मेमोरियल क्यान्सर अस्पताल ऐन २०५३ को दफा १८ को उपदफा (१) मा रहेको “आयकर” भन्ने शब्द झिकिएकोछ ।
(ढ)
नगर विकास कोष ऐन, २०५३ मा संशोधनः
नगर विकास कोष ऐन, २०५३ को दफा २४ खारेज गरिएकोछ ।
(ण) दूर सञ्चार ऐन, २०५३ को दफा ३४ को उपदफा (१) खारेज गरिएको छ।
(३) उपदफा (१) वा (२) बमोजिम खारेज वा संशोधन भएका ऐन वा ऐनका दफाहरु अन्तर्गत गरिएका सबै काम कारबाही यसै ऐन अन्तर्गत गरिएको  मानिने छन् ।
(४) यो ऐन लागू हुनुभन्दा अघिका आय वर्षको आयकर निर्धारण  र असुल उपर गर्ने सम्बन्धी व्यवस्थाहरुका सम्बन्धमा आयकर ऐन, २०३१ का व्यवस्थाहरु लागू हुनेछन् ।
1
गणतन्त्र सुदृढीकरण तथा केही नेपाल कानून संशोधन गर्ने ऐन, २०६६ द्वारा झिकिएको।
2 औद्योगिक व्यवसाय ऐन, २०७३ द्वारा लागू भइसकेको।
द्रष्टव्यः (१) केही नेपाल कानून संशोधन गर्ने ऐन, २०६३ द्वारा रुपान्तर गरिएका शब्दहरु;
“
श्री ५ को सरकार” को सट्टा “नेपाल सरकार”।
(२) न्याय प्रशासन ऐन, २०७३ द्वारा रुपान्तर गरिएका शब्दहरुः
“पुनरावेदन अदालत” को सट्टा “उच्च अदालत”।
Industrial Enterprises Act 2076

Preamble
Date of Authentication
2076/10/28
Act No. 19 of the year 2076
An Act Made to Amend and Consolidate Prevailing Laws Relating to
Industrial Enterprises
Preamble: Whereas it is expedient to amend and consolidate the prevailing laws relating to industrial enterprises in order to build a dynamic and robust economy by making easy, predictable and effective management of the industrial sector while focusing, respectively, on import substitutions and export promotions, through mobilisation of the resources available in the country, to the maximum extent, to enhance the production of industrial goods or services and employment opportunities by making the industrial environment of the country investment-friendly and competitive,
Now, therefore, be it enacted by the Federal Parliament.

Industrial Enterprises Act 2076

Chapter-1 Preliminary

Section 1: Short title and commencement
1) This Act may be cited as the “Industrial Enterprises Act, 2076.”
2) This Act shall come into force immediately.

Industrial Enterprises Act 2076

Chapter-1 Preliminary

Section 2: Definitions
In this Act, unless the subject or the context otherwise requires:
(a) “Industry” means an industry referred to in section 17,
(b) “Industry registration body” means the Department, and this term includes the department or office of a Provincial Government responsible for the administration of industries,
(c) “One-stop service centre” means the one-stop service centre referred to in section 37,
(d) “Transaction” means the production and distribution by an industry of goods or services as per its objectives, and this term also includes other transactions relating to such production and distribution,
(e) “Fund” means the fund referred to in section 51,
(f) “Cottage industry” means an industry under clause (b) of sub-section (1) of section 17,
(g) “Large industry” means an industry under clause (e) of sub-section (1) of section 17,
(h) “Prescribed” or “as prescribed” means prescribed or as prescribed by the rules framed under this Act,
(i) “Export industry” means an industry, other than an energy industry, which exports more than at least forty percent of its production,
(j) “Board” means the industrial and investment promotion board formed pursuant to section 20,
(k) “Intellectual property” means intellectual properties, including patents, designs, trademarks, service marks, geographical indications and trade secrets, and this term includes matters defined as copyrights by the prevailing law,
(l) “Medium industry” means an industry under clause (d) of subsection (1) of section 17,
(m) “Ministry” means the Ministry of the Government of Nepal responsible for matters relating to industry,
(n) “ National priority industry” means an industry under section 19,
(o) “Micro-industry” means an industry under clause (a) of subsection (1) of Section 17,
(p) “Department” means the Department of Industries,
(q) “Small industry” means an industry under clause (c) of subsection (1) of section 17,
(r) “Fixed capital” means the property under section 18.
Industrial Enterprises Act 2076

Chapter-2 Provisions Relating to Registration and Regulation of Industries

Section 3: Industry to be registered
1) No person shall establish or operate, or cause to be established or operated, an industry without registering it pursuant to this Act.
2) Notwithstanding anything contained in sub-section (1), an industry which is in operation after being registered pursuant to the prevailing law on industrial enterprises at the time of commencement of this Act need not get re-registered pursuant to this Act.
3) An industry established as a branch industry prior to the commencement of this Act shall get registered as a separate industry by fulfilling the procedures under this Act not later than one year after the commencement of this Act.
4) If an industry intends to produce its products or any part thereof in any place different from its previous place or industry and does not intend to get registered as a separate industry within the time limit under subsection (3), it may establish and operate such branch industry as a unit industry.
5) When establishing a unit under subsection (4), the procedures applicable for the establishment of a new industry, except for registration, under this Act shall be complied with.
6) The concerned unit shall prepare records of the production and transactions made by the unit under subsection (4) and also send the records to the main office of the industry.
Industrial Enterprises Act 2076

Chapter-2 Provisions Relating to Registration and Regulation of Industries

Section 4: Provisions relating to registration of industries
1) A person, firm or company that intends to establish any of the following industries under this Act shall make an application to the Department for registration in such a form and accompanied by such documents as prescribed:
(a) an industry mentioned in Schedule 1 that requires permission,
(b) an industry established with foreign investment,
(c) an industry related to any matter set forth in Schedule 5  of the Constitution of Nepal,
(d) an industry that falls under the jurisdiction of two or more Provinces,
(e) an industry related to academic consultancy services on diplomatic affairs.
2) The concerned Provincial Government shall carry out acts relating to the administration of industries including the registration, renewal and regulation of industries other than the
industries under sub-section (1).
Provided that permission shall be obtained in the case of an industry requiring permission.
3) Notwithstanding anything contained in sub-section (2), the Federation shall carry out acts relating to the administration of industries, including the registration, renewal and regulation of the
Industries are subject to registration, renewal, and regulation by the provincial government until the concerned provincial government makes laws on such industries.
4) Notwithstanding anything contained in sub-sections (1) and (2), industries generating atomic energy, radioactive materials, and industries related to atomic energy and uranium-based energy shall be established and operated by the Government of Nepal only.
5) The details or documents to be attached with an application to be made under sub-section (1) may also be submitted through electronic means (online), and the relevant documents may be
authenticated by a digital signature.
6) If, when examining an application received under sub-section (1), it appears that any required details and documents are not submitted, the industry registration body shall immediately inform the applicant to submit such details or documents within a maximum period of ninety days.
7) If the applicant fails to submit the details or documents demanded under sub-section (6) or it does not appear that the procedures under this Act or the rules framed under this Act are met,
the industry registration body may, by setting out the reasons, reject the application for industry registration. If the decision is made to reject, it shall give written information thereof, setting out the reasons, to the concerned applicant within five days after the decision.
8) A person, firm or company that intends to establish an industry other than an industry mentioned in sub-section (1) shall make an application to the industry registration body of the concerned Province for registration of the industry, accompanied by such details and documents as provided in the Provincial law.
Industrial Enterprises Act 2076

Chapter-2 Provisions Relating to Registration and Regulation of Industries

Section 5: Industry registration certificate to be given
1) If, when examining the application received under section 4, it appears that necessary details or documents are submitted, the industry registration body shall register the industry applied for by the applicant and give the industry registration certificate in the prescribed form within five days of the receipt of such details or documents.
2) When giving the industry registration certificate under sub-section (1), the following details, among other things, shall be set out in the certificate:
(a) the date of issue of the certificate,
(b) the period for the commencement of commercial production or transaction,
(c) the terms to be complied with by the industry,
(d) such other terms as specified by the industry registration body when making a decision, according to nature.
3) Notwithstanding anything contained in sub-section (1), in the case of a micro-industry, the application may be made to the industry registration body for the registration of the industry within one year after the date of operation of that industry.

Industrial Enterprises Act 2076

Chapter-2 Provisions Relating to Registration and Regulation of Industries

Section 6: Complaint
1) If the industry registration body refuses to register the industry, the party who is not satisfied therewith may make a complaint to the Ministry for a decision made by the Department, in addition to that and to the Ministry of the concerned  Province responsible for industries for a decision made by the industry registration body of the Province, within thirty days.
2) The complaint hearing body shall make a required examination of a complaint made under subsection (1) and make a necessary  decision on it within thirty days of the date of the making of the
complaint.
3) Other provisions relating to complaints shall be as prescribed.
Industrial Enterprises Act 2076

Chapter-2 Provisions Relating to Registration and Regulation of Industries

Section 7: Adverse effects on environment to be mitigated
1) If an industry registered under section 5 is required to carry out an environmental impact assessment or initial environmental examination under the prevailing law, it shall commence its establishment, operation, commercial production and transaction only after the approval of a report on such assessment or examination.
2) Notwithstanding anything contained in sub-section (1), an environmental impact assessment or initial environmental examination shall also be carried out if so required under the prevailing law when an industry needs to increase its capital or capacity, add or change its objective, change its location, or transfer to another place.
3) The concerned industry shall be responsible for mitigating adverse environmental effects caused or likely to be caused on the environment in the course of its operation.
4) The industry registration body may, as required, monitor whether environmental effects are mitigated under this section and give a direction, take action or recommend the concerned body for action.
5) An industry which is not required to carry out an environmental impact assessment or initial environmental examination when making an application for its registration shall make a self-declaration required, accompanied by the reasons and grounds for not requiring to carry out such assessment or examination, that it will take necessary measures to mitigate possible adverse effects on the environment from the establishment and operation of the industry.
Industrial Enterprises Act 2076

Chapter-2 Provisions Relating to Registration and Regulation of Industries

Section 8: Permission to be obtained
1)Notwithstanding anything contained elsewhere in this Chapter, permission shall be obtained from the Board prior to registering any industry mentioned in Schedule 1.
Provided that permission shall be obtained from the Government of Nepal, Council of Ministers, prior to registering any industry mentioned in serial number 1 of that Schedule.
2) A person who intends to register an industry requiring permission under sub-section (1)shall make an application to the Board through the industry registration body in such a form and accompanied by such details as prescribed.
3) If, when examining the application and relevant documents under sub-section (2), it appears that the required details or documents are attached, the industry registration body shall submit the matter, along with its opinion, to the Board for decision within seven days.
4) The Board shall decide to or not to give permission for the registration of industry with respect to the application received under sub-section (2) within thirty days.
5) When deciding to give permission under sub-section (4), the Board may also specify necessary additional terms and criteria.
6) If the Board decides to give permission under sub-section (4), the Department shall provide a permit in the prescribed form, along with notice of the decision, to the concerned applicant within five days after the making of the decision.
7) A person who obtains a permit under sub-section (6) shall apply to the industry registration body for the registration of the industry within the period mentioned in the permit. If no application is made within such specified period, such permit shall ipso facto become inoperative.
8) If the Board decides not to give permission for the registration of industry under sub-section (4), the industry registration body shall give notice thereof to the applicant within five days after
the making of the decision.
9) An applicant who obtains a permit under sub-section (6) shall not sell or dispose of the permit, transfer the right or change the ownership in it in any manner prior to the commencement of
operation, commercial production or transaction of the industry.
Provided that if any applicant dies prior to the commencement of operation, commercial production or transaction of the industry, nothing shall prevent his or her heir under the prevailing law from performing the remaining acts in the capacity of the applicant.
Industrial Enterprises Act 2076

Chapter-2 Provisions Relating to Registration and Regulation of Industries

Section 9: Information of commencement of operation, commercial production  or transaction of industry to be given
1) An industry registered under this Act shall commence its operation, commercial production or transaction within the period mentioned in the industry registration certificate and shall give its information to the industry registration body within thirty days.
2) If any industry fails to commence its operation or commercial production or transaction under sub-section (1), the industry may make an application as prescribed, setting out the reasons, to the industry registration body for the extension of the period in advance of at least thirty days of the expiration of the period mentioned in the industry registration certificate.
3) If any industry fails to apply within the period under sub-section (2), the industry may make an application, setting out the reasons and grounds, to the industry registration body for the
extension of the period, within the period mentioned in the industry registration certificate or within six months after the date of expiration of that period, upon making payment of the delay fee as prescribed.
4) Upon examination of the application received under sub-section (2) or (3), the content appears reasonable, the industry registration body may extend, as prescribed, the period for the commencement of operation or commercial production or transaction of such industry, having regard to the progress of works including construction works to be done for the establishment, and the nature, of the industry.
Provided that if the period for the commencement of operation, commercial production or transaction of any industry needs to be extended more than three times, the Board shall submit the matter, along with its opinion, to the Board for approval.
5) If the period is extended under sub-section (4), the concerned industry shall commence its operation, commercial production or transaction within that period.
6) If the period for the commencement of operation, commercial production, or transaction of any industry is not extended under sub-section (4), written information thereof shall be given to the concerned applicant within seven working days after the making of such decision.
7) If the period for the commencement of operation, commercial production or transaction of any industry is not extended under sub-section (4), the registration permit given to that industry is
considered to be
ipso facto
inoperative.