chhatramani/Nepal-Legal-Text-Corpus-44laws huggingface dataset:
बैङ्क तथा वित्तीय संस्था सम्बन्धी ऐन २०७३

परिच्छेद–१४ विविध

दफा ११९ः छुट र सुविधा
१) कृषि, घरेलु तथा साना उद्योग, सिँचाइ, जल विद्युत उत्पादन तथा नेपाल सरकारले तोकेको अन्य कुनै व्यवसायको निमित्त बैङ्क वा वित्तीय संस्थाले नेपाली नागरिक वा प्रचलित कानुन बमोजिम संस्थापित संस्थालाई दिने बढीमा दश लाख रुपैयाँसम्मको चल अचल सम्पत्तिको धितोको लिखत रजिष्ट्रेशन गर्नु पर्ने छैन ।
२) कर्जा र निक्षेपको भाखा बैङ्क वा वित्तीय संस्थाले तोके बमोजिम हुनेछ ।
३) बैङ्क वा वित्तीय संस्थासँग सम्बन्धित कुनै पनि किसिमको लिखतमा आय टिकट दस्तुर लाग्ने छैन ।

बैङ्क तथा वित्तीय संस्था सम्बन्धी ऐन २०७३

परिच्छेद–१४ विविध

दफा १२०ः खर्च व्यवस्थापन
बैङ्क वा वित्तीय संस्थाको प्रारम्भिक, संस्थापना, प्रशासनिक, व्यावसायिक, व्यवस्थापन तथा अन्य खर्चका सम्बन्धमा राष्ट्र बैङ्कले आवश्यक निर्देशन दिन सक्नेछ ।

बैङ्क तथा वित्तीय संस्था सम्बन्धी ऐन २०७३

परिच्छेद–१४ विविध

दफा १२१ः सम्पत्ति विवरण पेश गर्नु पर्ने
बैङ्क वा वित्तीय संस्थाका सञ्चालक, पदाधिकारी र कार्यकारी प्रमुखले आफ्नो र आफ्नो परिवारको नाममा रहेको चल अचल सम्पूर्ण सम्पत्ति तथा दायित्वको विवरण प्रत्येक आर्थिक वर्ष समाप्त भएको साठी दिनभित्र तयार गरी सम्बन्धित बैङ्कमा पेश गर्नु पर्नेछ र सोको जानकारी राष्ट्र बैङ्कलाई दिनु पर्नेछ । त्यसरी विवरण पेश गर्दा सोको आय स्रोत समेत खुलाउनु पर्नेछ ।

बैङ्क तथा वित्तीय संस्था सम्बन्धी ऐन २०७३

परिच्छेद–१४ विविध

दफा १२२ः ऋण, दायित्व तथा ऋणको धितोमा रहेको हक खरिद बिक्री हुन सक्ने
प्रचलित नेपाल कानुनमा जुनसुकै कुरा लेखिएको भए तापनि ऋण सम्बन्धी सम्झौतामा अन्यथा व्यवस्था गरिएकोमा बाहेक कुनै बैङ्क वा वित्तीय संस्थाले कसैलाई दिएको ऋण वा आफूले स्वीकार गरेको दायित्व र सोको सुरक्षणको लागि धितोको रूपमा प्राप्त गरेको वा दिइएको चल अचल सम्पत्तिमा रहेको धितोको हक खरिद बिक्री हुन सक्नेछ।

बैङ्क तथा वित्तीय संस्था सम्बन्धी ऐन २०७३

परिच्छेद–१४ विविध

दफा १२३ः विवादको समाधान
१) बैङ्क वा वित्तीय संस्थाहरूका बीचमा कुनै विवाद उत्पन्न भएमा आपसी सहमतिबाट त्यस्तो विवादको समाधान गर्नु पर्नेछ ।
२) उपदफा (१) बमोजिम आपसी सहमतिबाट विवाद समाधान हुन नसकेमा राष्ट्र बैङ्कले मेलमिलापको प्रक्रिया वा अन्य प्रचलित कानुन बमोजिम विवाद समाधानका उपायहरू अवलम्वन गरी विवाद समाधान गर्नेछ ।
३) उपदफा (२) बमोजिम राष्ट्र बैङ्कबाट भएको निर्णय अन्तिम हुनेछ ।

बैङ्क तथा वित्तीय संस्था सम्बन्धी ऐन २०७३

परिच्छेद–१४ विविध

दफा १२४ः असल नियतले गरेको कामप्रति जवाफदेही हुन नपर्ने
१) यस ऐन वा राष्ट्र बैङ्क ऐन वा सो अन्तर्गत बनेको नियम, विनियम वा दिएको आदेश वा निर्देशन बमोजिम असल नियतले गरेको कुनै काम कारबाहीको सम्बन्धमा राष्ट्र बैङ्क, बैङ्क वा वित्तीय संस्थाको पदाधिकारी वा कर्मचारी व्यक्तिगत वा सामूहिक रूपले जवाफदेही हुने छैनन्।
२) यस ऐन वा राष्ट्र बैङ्क ऐन वा सो अन्तर्गत बनेको नियम, विनियम वा दिइएको आदेश वा निर्देशनको पालना गर्ने क्रममा असल नियतले गरेको वा गर्न खोजेको कुनै कुराले हुन आएको वा हुने हानि नोक्सानीको सम्बन्धमा राष्ट्र बैङ्क, बैङ्क वा वित्तीय संस्था वा सोको पदाधिकारी विरुद्ध कुनै किसिमको मुद्दा परेमा त्यस्तो मुद्दाको खर्च सम्बन्धित संस्थाले व्यहोर्ने छ ।
तर द्वेष, लापरवाही वा बदनियतबाट गरिएको कुनै कामको सम्बन्धमा सम्बन्धित व्यक्ति नै जिम्मेवार हुनेछ र त्यस्तो विषयमा परेको मुद्दाको खर्च राष्ट्र बैङ्क वा बैङ्क वा वित्तीय संस्थाले व्यहोर्ने छैन ।
बैङ्क तथा वित्तीय संस्था सम्बन्धी ऐन २०७३

परिच्छेद–१४ विविध

दफा १२५ः काम कारबाही बदर नहुने
बैङ्क वा वित्तीय संस्थाको सञ्चालकको नियुक्ति वा सञ्चालक समितिको गठनमा कुनै अनियमितता भएको वा कुनै सञ्चालकको पद रिक्त रहेको कारणले मात्र सञ्चालक वा सञ्चालक समितिले गरेको कुनै काम कारबाही बदर हुने छैन ।

बैङ्क तथा वित्तीय संस्था सम्बन्धी ऐन २०७३

परिच्छेद–१४ विविध

दफा १२६ः अध्ययन समिति तथा उपसमिति गठन गर्न सकिने
१) राष्ट्र बैङ्कले बैङ्किङ्ग तथा वित्तीय कानुन, कर्जा असुली, वित्तीय क्षेत्रको स्थायित्व एवं वित्तीय प्रणालीको समसामयिक सुधारका समग्र पक्षमा अध्ययन गरी प्रतिवेदन पेश गर्न राष्ट्र बैङ्क, बैङ्क वा वित्तीय संस्था तथा सम्बन्धित निकायका प्रतिनिधि एवं विज्ञहरू सम्मिलित एक विज्ञ अध्ययन समिति गठन गर्न सक्नेछ ।
२) राष्ट्र बैङ्कले उपदफा (१) को प्रयोजनको लागि आवश्यकता अनुसार उपसमितिहरू समेत गठन गर्न सक्नेछ ।
३) उपदफा (१) बमोजिमको अध्ययन समिति वा उपदफा (२) बमोजिमको उपसमितिको काम, कर्तव्य, अधिकार र सुविधाहरू राष्ट्र बैङ्कले तोके बमोजिम हुनेछ ।

बैङ्क तथा वित्तीय संस्था सम्बन्धी ऐन २०७३

परिच्छेद–१४ विविध

दफा १२७ः शपथ ग्रहण
१) बैङ्क वा वित्तीय संस्थामा नियुक्त भएको प्रत्येक सञ्चालक, पदाधिकारी, कार्यकारी प्रमुख वा कर्मचारीले आफ्नो पदको जिम्मेवारी सुरु गर्नु अघि अनुसूचीमा तोकिएको ढाँचामा पद तथा गोपनीयताको शपथ लिनु पर्नेछ ।
२) उपदफा (१) बमोजिमको सपथ अध्यक्षले राष्ट्र बैङ्क समक्ष, सञ्चालक तथा कार्यकारी प्रमुखले अध्यक्ष समक्ष र अन्य पदाधिकारी तथा कर्मचारीले कार्यकारी प्रमुख वा निजले तोकेको पदाधिकारी समक्ष लिनु पर्नेछ ।

बैङ्क तथा वित्तीय संस्था सम्बन्धी ऐन २०७३

परिच्छेद–१४ विविध

दफा १२८ः प्रबन्धपत्र तथा नियमावलीको संशोधन
प्रचलित कानुनमा जुनसुकै कुरा लेखिएको भए तापनि बैङ्क वा वित्तीय संस्थाको प्रबन्धपत्र र नियमावलीको संशोधन राष्ट्र बैङ्कबाट स्वीकृत नभएसम्म लागू हुने छैन ।

बैङ्क तथा वित्तीय संस्था सम्बन्धी ऐन २०७३

परिच्छेद–१४ विविध

दफा १२९ः यस ऐन बमोजिम हुने
१) यो ऐन वा यस ऐन अन्तर्गत बनेको नियम, विनियम, कार्यविधिमा वा यो ऐन वा यस ऐन अन्तर्गत बनेको नियम बमोजिम दिइएको आदेश वा निर्देशनमा लेखिएका कुरामा सोही बमोजिम र अन्यमा राष्ट्र बैङ्क ऐन र अन्य प्रचलित कानुन बमोजिम हुनेछ ।
२) यस ऐन बमोजिम स्थापना भएका बैङ्क वा वित्तीय संस्थाको नियमन, निरीक्षण तथा सुपरिवेक्षण तथा फरफारख सम्बन्धी काम कारबाही राष्ट्र बैङ्क ऐन बमोजिम हुनेछन्।

बैङ्क तथा वित्तीय संस्था सम्बन्धी ऐन २०७३

परिच्छेद–१४ विविध

दफा १३०ः बाधा अड्काउ फुकाउने
१) यस ऐनमा लेखिएको कुनै कुरा कार्यान्वयन गर्न कुनै बाधा अड्काउ परेमा राष्ट्र बैङ्कले नेपाल सरकारको स्वीकृतिमा त्यस्तो बाधा अड्काउ फुकाउन आवश्यक आदेश जारी गर्न सक्नेछ ।
२) उपदफा (१) बमोजिम बाधा अड्काउ फुकाउने आदेश जारी गर्दा सोको कारण र औचित्य समेत खुलाउनु पर्नेछ ।

बैङ्क तथा वित्तीय संस्था सम्बन्धी ऐन २०७३

परिच्छेद–१४ विविध

दफा १३१ः आदेश वा निर्देशन दिन सक्ने
यो ऐन वा यस ऐन अन्तर्गत बनेको नियम वा विनियमको अधीनमा रही राष्ट्र बैङ्कले बैङ्क वा वित्तीय संस्थालाई आवश्यकता अनुसार आदेश वा निर्देशन दिन सक्नेछ ।

बैङ्क तथा वित्तीय संस्था सम्बन्धी ऐन २०७३

परिच्छेद–१४ विविध

दफा १३२ः नियम वा विनियम बनाउन सक्ने
१) यस ऐनको कार्यान्वयन गर्न राष्ट्र बैङ्कले आवश्यक देखेका कुनै पनि विषयमा आवश्यकता अनुसार नियम वा विनियम जारी गरी लागू गर्न सक्नेछ ।
२) उपदफा (१) बमोजिम राष्ट्र बैङ्कले बनाएको नियम नेपाल सरकारबाट स्वीकृत भएपछि मात्र लागू हुनेछ ।
बैङ्क तथा वित्तीय संस्था सम्बन्धी ऐन २०७३

परिच्छेद–१४ विविध

दफा १३३ः विनियमावली तथा कार्यविधि बनाउने अधिकार
१) यो ऐन वा यस ऐन अन्तर्गत राष्ट्र बैङ्कले तोकिदिएको शर्त, सीमा तथा मापदण्डको अधीनमा रही बैङ्क वा वित्तीय संस्थाको संस्थागत, प्रशासनिक तथा व्यावसायिक कारोबार सुव्यवस्थित रूपले सञ्चालन गर्न सञ्चालक समितिले राष्ट्र बैङ्कको स्वीकृति लिई देहायका विषयमा विनियमावली बनाउन सक्नेछ ;
(क) कर्मचारीको नियुक्ति, बढुवा, सरुवा, बर्खास्ती, तलब, भत्ता, उपदान, निवृत्तभरण, विदा, आचरण, अनुशासन तथा सेवाका शर्त र त्यस्तो सेवाको गठनको सम्बन्धमा,
(ख) बैङ्क वा वित्तीय संस्थाको आर्थिक प्रशासन सम्बन्धमा,
(ग) कर्जा अपलेखन गर्ने सम्बन्धमा,
(घ) राष्ट्र बैङ्कले समय समयमा तोकिदिएका अन्य विषयका सम्बन्धमा ।
२) उपदफा (१) मा उल्लिखित विषयहरूमा बाहेक बैङ्क वा वित्तीय संस्थाले देहायका विषयमा आवश्यकता अनुसार कार्यविधि बनाउन सक्नेछ ;
(क) सञ्चालक समितिको बैठक र साधारण सभाको कार्यविधिका सम्बन्धमा,
(ख) सञ्चालक समितिले सञ्चालक, कार्यकारी प्रमुख, पदाधिकारी वा कर्मचारीलाई अधिकार प्रत्यायोजन गर्ने सम्बन्धमा,
(ग) बैङ्क वा वित्तीय संस्थाका तर्फबाट गरिने करार सम्बन्धी शरतहरूको सम्बन्धमा,
(घ) बैङ्क वा वित्तीय संस्थाको छाप प्रयोगको कार्यविधिका सम्बन्धमा,
(ङ) कर्जा दिँदा राख्ने धितो सुरक्षण वा लिलाम बिक्री गर्नु पर्ने गैर बैङ्किङ्ग सम्पत्तिको मूल्याङ्कन सम्बन्धमा,
(च) यस ऐन बमोजिम बैङ्क वा वित्तीय संस्थाले गर्नु पर्ने अन्य काम कारबाहीको विषयको सम्बन्धमा,
(छ) कागजात धुल्याउने विषयका सम्बन्धमा,
(ज) राष्ट्र बैङ्कले समय समयमा तोकिदिएका अन्य विषयका सम्बन्धमा ।

बैङ्क तथा वित्तीय संस्था सम्बन्धी ऐन २०७३

परिच्छेद–१४ विविध

दफा १३४ः खारेजी तथा बचाउ
१) बैङ्क तथा वित्तीय संस्था सम्बन्धी ऐन, २०६३ खारेज गरिएको छ ।
२) उपदफा (१) बमोजिम खारेज गरिएको ऐन बमोजिम भए गरेका काम कारबाही यसै ऐन बमोजिम भए गरेको मानिनेछ ।
द्रष्टव्यः
१. केही नेपाल कानुनलाई संशोधन, एकीकरण, समायोजन र खारेज गर्ने ऐन, २०७४ द्वारा रुपान्तर भएका शब्दहरू ;
सरकारी मुद्दा सम्बन्धी ऐन,२०४९ को अनुसूची – १  को सट्टा “मुलुकी फौजदारी कार्यविधि (संहिता) ऐन, २०७४ को अनुसूची – १।”
Banking Offence and Punishment Act 2064

Preamble
Date of authentication (Pramanikaran)
2064/10/23
Amending Act
Banking Offences and Punishments (First Amendment) Act, 2073         2073/6/18
An Act to amend certain Nepal Acts relating to the Code, 2075               2076/1/2
Act No. 35 of 2064 BS enacted by the Legislature-Parliament
An Act Formulated to Provide Legal Provisions in relation to the Banking Offences and Punishments
Preamble: Whereas it is desirable to make legal provisions regarding banking offences and punishments in order to minimise the impact and risks on the banking and financial system from possible criminal acts in the transactions of the banking and financial system and to enhance credibility towards the banking and financial system,
The Legislative Parliament has formulated this Act.

Banking Offence and Punishment Act 2064

Chapter-1 Preliminary

Section 1: Short title and commencement
1) The title of this Act shall be “Banking Offence and Punishment Act, 2064.
2) This Act shall be applicable within Nepal and also to the persons and institutions whomsoever, residing abroad after committing banking offence in Nepal.
3) This Act shall come into effect immediately.
Banking Offence and Punishment Act 2064

Chapter-1 Preliminary

Section 2: Definitions
Unless the subject or context otherwise requires, in this Act,
(a) “Bank” means a bank licensed by Nepal Rastra Bank to carry out “A” category financial transactions, pursuant to prevailing law.
(b) “Banking Offence” means the offences as stipulated under Chapter 2.
(c) “Financial Institution” means a financial institution licensed by Nepal Rastra Bank to carry out “B”, “C”, and “D” category financial transactions, pursuant to prevailing law.
(d) “Institution” means a firm or company eligible to maintain a bank account with the banks or financial institutions, pursuant to the prevailing laws. The term also denotes other Organised Institutions or agencies established under the prevailing laws.
(e) “Borrower” means a person, firm, company or Organised Institution incorporated under prevailing law, which borrowed from a Bank or Financial Institution. The term also denotes the person who has provided a guarantee.
1
(f) “Cooperative organisation or association” means a cooperative organisation or association that has obtained permission from Nepal Rastra Bank to conduct banking transactions pursuant to Sub-section (2) of Section 26 of the Cooperative Act, 2048.
1
(g) “Dhukuti transaction” means a transaction conducted by raising money from each other and taking turns to receive or give money on the basis of an agreement.
1
(h) “Financial system” means a bank or financial institution, a cooperative organisation, an institution engaged in financial intermediation, an institution engaged in securities, services and barter transactions, an institution engaged in insurance and security transactions, and an institution engaged in collective fund transactions, and the overall financial system including the services, payment and settlement systems provided by such institutions, established and operating in accordance with the law for the purpose of conducting any banking or non-banking financial transaction.
1
(i) “Authorised person” means a person or official authorised to make the final decision in the course of any transaction.
(j) “Family member” means the husband, wife, son, daughter, adopted son, adopted daughter, father, mother, stepmother of the founder, director, shareholder deemed to have a financial interest in accordance with the prevailing law, chief executive officer, employee, managing agent or related person of a bank or financial institution, and this term also refers to the elder brother, younger brother and younger sister who are to be maintained by the latter.
1 Amended by the First Amendment.
Banking Offence and Punishment Act 2064

Chapter-2 Banking Offences

Section 3: Not to open an account or demand cash payment in an unauthorised manner
While opening an account with a bank or financial institution or demanding cash payment, no one shall undertake the following acts:
1
(a) Opening an account by presenting a forged document or knowingly opening an account by presenting such document or depositing or causing to be deposited money in such account or withdrawing money from such account or assisting in such action or opening an account and withdrawing money using an electronic card or device,
(b) Open or allow to open an account in the name of a fictitious or other person or organisation, except otherwise permitted by the laws,
1
(c) Knowingly writing a check for which there is no balance in one’s account.
1
Amended by the First Amendment.

Banking Offence and Punishment Act 2064

Chapter-2 Banking Offences

Section 4:
1
.
1 Taken out by the First Amendment.

Banking Offence and Punishment Act 2064

Chapter-2 Banking Offences

Section 5: Not to make unauthorised withdrawals or payments
While withdrawing or making payment from an account maintained with a bank or financial institution, no one shall;
(a) withdraw money, in an unauthorised manner, from another person’s account,
1
(b) …..
(c) transfer fund, in an unauthorised manner, from the customer’s account or make unauthorised payment therefrom,
1
(d) ………..
1 Taken out by the First Amendment.

Banking Offence and Punishment Act 2064

Chapter-2 Banking Offences

Section 6: Not to obtain or make payment by way of abuse or unauthorised use of electronic  means
No one shall obtain or make payment by way of abuse or unauthorised use of a credit card, debit card, automated teller machine(ATM) card or other electronic means.
Banking Offence and Punishment Act 2064

Chapter-2 Banking Offences

Section 7: Not to avail or provide loans in an unauthorised manner
While availing or providing loans from a bank or financial institution, no one shall commit the following acts:
(a) Avail or provide loans by submitting a false, fake or unreal financial statement or by creating an artificial business.
(b) Avail or provide excess loans by way of unnatural overvaluation of collateral security.
(c) Avail or provide loans by way of unnaturally hiking the project cost based on false details.
(d) Avail or provide credit, facility or discounts beyond the authority obtained or limit sanctioned.
1
(d1) Avail credit or advance facilities by the Chief Executive Officer or employees of the bank or financial institution other than the loan or facilities provided according to a prevailing employee by rule from his/her bank or financial institution.
1
(d2) Avail credit by promoter, director, shareholder deemed to have financial interest pursuant to prevailing laws or his/her family member from his/her bank or financial institution.
Provided that restriction shall not be made to avail credit against the security of fixed deposit receipt, gold or government securities.
2
(e) Re-avail or re-provide loans from or by another Bank or Financial Institution without having a due release of the collateral security once provided to a Bank or Financial Institution.
Provided that, this restriction shall not be applicable in case of release of loans to be provided under consortium lending under the
paripassu
agreement up to the value covered by the collateral.
2
(f) Avail loans through an entity having established in the name of a person who does not have the financial capability to run the business or who is a person under undue influence or establish a business in the name of such person or provide credit in the name of the person by creating false burrower or extend or obtain loans knowing the said facts.
(g) Extend credit more than the requirement compared to the customer’s business transaction.
(h) Accept or provide any sort of undue benefit in return for granting credit facility.
1
(i) Obtain full or partial credit facilities by the promoter, director, chief executive officer or person responsible for sanctioning credit of bank or financial institution by approving credit in the name of a false customer with the intent of utilising credit facilities.
1
(j) Supply credit facilities in the name of a person or institution with the financial interest of the promoter, director, chief executive officer or person responsible for sanctioning credit.
1 Added by the First Amendment.
2 Amended by the First Amendment.

Banking Offence and Punishment Act 2064

Chapter-2 Banking Offences

Section 8: Not to misuse credit
No one shall misuse the credit facilities availed from a bank or financial institution or let the same be misused by diverting in the purpose other than for which the credit facilities were availed.
Banking Offence and Punishment Act 2064

Chapter-2 Banking Offences

Section 9: Not to misuse banking resources, means and assets
1
1) The founder, director, shareholder, chief executive officer, employee, managing agent, or related person or organisation, or family member of such person, of a bank or financial institution shall not misuse the resources and means of the bank or financial institution by taking facilities from the bank or financial institution or in any other way.
2) No one shall cause or cause to be caused any expenditure of the assets of a bank or financial institution in a manner that is detrimental to the interests of the depositor or the bank or financial institution.
3) No one shall commit any financial irregularities in any transaction of a bank or financial institution, including non-banking assets.
1 Amended by the First Amendment.

Banking Offence and Punishment Act 2064

Chapter-2 Banking Offences

Section 10: Not to acquire assets or open account by borrower who has over dues
No borrower who has over dues shall remit money to a bank by opening an account with a local or foreign bank or financial institution or, continue such account or, operate the account or purchase any movable or immovable assets in any manner or acquire title or possession over such assets in any manner without settling the dues payable to a bank or financial institution.
However,
(a) An account may be opened for the purpose of repayment of a loan or deposit of money in the account for up to 30 days and make payment of the loan by cheque.
(b) The borrower may withdraw the amount from an account situated in Nepal or a foreign country for daily basic life maintenance up to the prescribed limit.

Banking Offence and Punishment Act 2064

Chapter-2 Banking Offences

Section 11: Not to stop credit facility in the way to loss working project of borrower
A Bank or Financial Institution which has once provided the first instalment after approving a credit facility for a project of the borrower, without sufficient basis and important reason, shall not stop the remaining instalments in-between in the way to loss working project of the borrower.

Banking Offence and Punishment Act 2064

Chapter-2 Banking Offences

Section 12: Not to Make Loss by Making Alteration in Account or Ledger or by Committing Forgery or  Fraud
No one shall, with a motive of self-benefit or to cause loss or benefit to any other person, commit any forgery by action like tempering any matter written in Bank or Financial Institution’s document or account or ledger whether by removing or by re-writing the same to mean different sense or with a motive to loss other, commit fraud by misleading others representing the untrue or non-existent facts to be true or existent or by getting a document signed with an alteration in the date, number or particular.
Banking Offence and Punishment Act 2064

Chapter-2 Banking Offences

Section 12A: Not to make any Fraudulent Activities to Bank and Financial Institutions and Cooperatives
1) No person shall, by collusion or fraud, obtain or cause to be obtained movable or immovable property owned by a bank, financial institution, cooperative society or association, or by making, giving or presenting a forged document that gives him his right to property to which he has no right, or by falsely claiming that he has something that he does not have, or by distorting a false statement as true, or by deceiving him by any other means, or by causing him to lose his right to acquire or sell movable or immovable property owned by a bank, financial institution, cooperative society or association, or by buying, selling, dealing in or bartering the same property, whether or not it is stated in a document that the property of the bank, financial institution, cooperative society or association is his or hers or that it has become his or hers, thereby causing loss or damage to the bank, financial institution, cooperative society or association.
2) No person shall cause any loss or damage to a bank or financial institution by making any false or fraudulent statement, promise or in any other manner whatsoever in order to obtain cash, funds, securities or other movable or immovable property under the control, custody or ownership of such bank or financial institution or cooperative organisation or association, or to interfere with or take control of such property or to assist in the implementation of such a plan.
3) No person shall enter into any transaction with a bank, financial institution, cooperative society or association on the basis of any false or misleading statement or promise or shall falsely state his/her name as if it were not his/her own, but someone else’s, or shall falsely state or give such a name to another person, or shall knowingly claim or give such a thing from another person, etc., in order to avoid punishment for an offence or to deceive, deceive or deceive a bank, financial institution, cooperative society or association in any way, thereby causing loss or damage to himself/herself or to benefit anyone else.
Banking Offence and Punishment Act 2064

Chapter-2 Banking Offences

Section 13: Not to Derive Excess, Low or False Valuation or Prepare False Financials
1) While carrying out the valuation of movable or immovable assets held by a bank or financial institution as collateral security of a loan or non-banking movable or immovable asset of a bank
or financial institution, the valuator shall not derive an excess, low or false valuation of such assets while evaluating them for the purpose of auctioning, selling, or other purposes relating to the Bank.
2) Moreover, the valuator shall not carry the valuation of the property of any person or institution in which he/she has a financial interest.
3) No person, firm or, company or institution shall prepare or cause to prepare separate financial statements for a particular date or period for the purpose of availing credit.
4) Auditor shall not certify different financial statements for the same date or period to be submitted by any person or institution to the Government of Nepal, foreign donor agency or other entity without disclosing his/her opinion.

Banking Offence and Punishment Act 2064

Chapter-2 Banking Offences

Section 14: Not to Carry Out and Cause to Carry Out Irregular Economic and Financial Transactions
No one shall, with a motive to cause any harm loss to a bank or financial institution, get something done or undone or bargain or forbid bargaining or take or give any amount or take or give any goods or services free of costs; take or give any charity, grant, gift or donation; execute or get executed or translate or get translated a false deed or do work or get the work be done with an ill intention to cause illegal benefits or losses.

Banking Offence and Punishment Act 2064

Chapter-2 Banking Offences

Section 14A: Not to carry out Dhukuti transactions
No one shall carry or cause to be carried out Dhukuti transactions.

Banking Offence and Punishment Act 2064

Chapter-2 Banking Offences

Section 14B: Not to carry out banking transactions in an illegal manner
Cooperative organisations or associations registered under the Cooperative Act, 2048 BS shall not conduct or cause to be conducted banking transactions without obtaining approval from Nepal Rastra Bank pursuant to sub-section (2) of Section 26 of the same Act.