chhatramani/nepal_legal_acts_corpus_english huggingface dataset:
Public Health Service Act, 2018

38. Identification of Causes of Human Death: If a person dies while undergoing treatment at a health institution, an examination shall be conducted as prescribed to identify the cause of death. Chapter-5

Social, Cultural, and Environmental Determinants for the Protection, Promotion, and Improvement of Public Health

39. Quality of Consumable Goods: (1) The Government of Nepal may, according to federal law, prescribe minimum quality standards to make consumable goods including food grains, meat, and water of quality and clean during their production, storage, sale, and distribution.
(2) It shall be the duty of the Province, Local Level, and all concerned to comply with the standards pursuant to Sub-section (1).
(3) Other arrangements related to the quality of consumable goods shall be as per prevailing law. 40. Noise and Air Pollution: (1) To minimize the impact of noise, air, water, and visual pollution on public health, the Government of Nepal may, according to federal law, determine standards related thereto.
(2) It shall be the duty of the Province and Local Level, general citizens, industrialists, businesspersons, and organizations to comply with the standards pursuant to Sub-section (1).
(3) To minimize the impact of noise, air, water, and visual pollution on public health, the Government of Nepal shall, according to federal law, determine standards related to noise, air, water, and visual pollution. 41. Sanitation and Waste Management: (1) To control the adverse effects that have been or may be caused to human health by environmental pollution and waste, the Government of Nepal may make necessary standards according to prevailing federal law.
(2) The Government of Nepal shall make necessary standards for the collection, reuse, treatment, disposal, and regulation of health-related waste.
(3) It shall be the duty of the Province and Local Level to comply with the standards pursuant to Sub-sections (1) and (2).
(4) Every health institution must segregate and manage non-hazardous and hazardous wastes according to prescribed standards.
(5) Every health institution must provide clean drinking water to service providers according to prescribed standards. 42. Public Health-Friendly Housing, Public Transport, and Road Infrastructure and Safety: (1) While constructing residential areas, standards and quality specified by federal law must be maintained in a health-friendly manner.
(2) Road infrastructure must be constructed in a manner that reduces road accidents and promotes health. While constructing new roads and upgrading old roads, provision must be made for footpaths, disability-friendly structures, and bicycle lanes at locations prescribed according to prevailing law.
(3) While operating public transport, the Government of Nepal may prescribe and implement or cause to implement necessary standards to make it environmentally friendly so that it does not adversely affect public health. 43.
Public Health Service Act, 2018

43. Industry and Urbanization: (1) To identify and prevent adverse effects that may occur on public health and to minimize risks, a public health impact assessment must be conducted before obtaining approval for prescribed industries, businesses, and projects.
(2) The standards, mechanisms, and tiered jurisdictions for the public health impact assessment under Sub-section (1) shall be as specified by federal law.
(3) If any industry, business, or project adversely affects public health due to improper waste management or any type of radiation, the concerned industrialist, businessperson, or project must make arrangements for health treatment and appropriate compensation for affected persons, including for physical damage, livestock, and other losses.
(4) The Federation, Province, and Local Level must make arrangements for promoting public health-friendly urbanization including adequate play and entertainment spaces, parks, pedestrian walkways, and cycling facilities from a health perspective.
(5) While determining grants receivable by the Local Level according to prevailing law, the Government of Nepal must develop and include a public health-friendly indicator. 44. Health Safety of Workers Working in Hazardous Areas: (1) For the health safety of workers working in hazardous areas, the concerned employer must adopt safety measures according to prevailing law.
(2) Employers of workers or employees working in hazardous areas pursuant to Sub-section (1) must provide health insurance according to prevailing law.
(3) If any employee or worker is injured or dies due to the use of tools, equipment, or any other materials at the workplace in hazardous areas pursuant to Sub-section (1), or if any health worker suffers a serious infection or illness in the course of providing services, the concerned employer must make arrangements for health treatment and appropriate compensation.
(4) The concerned employer must provide risk allowance as prescribed by the Government of Nepal to health workers, employees, or workers working in hazardous workplaces pursuant to Sub-section (1). 45. Advertising and Publicity Affecting Public Health: (1) No advertising material that adversely affects human health, including alcohol, cigarettes, tobacco, and tobacco products, shall be produced, distributed, or publicized.
(2) No advertisement containing false or misleading information shall be produced, distributed, or publicized to attract individuals towards any material or service that affects mental and physical health. 46. Social and Cultural Superstitions Affecting Public Health: The Federation, Province, and Local Level shall adopt necessary measures to control social and cultural superstitions that adversely affect public health. 47.
Public Health Service Act, 2018

46. Social and Cultural Superstitions Affecting Public Health: The Federation, Province, and Local Level shall adopt necessary measures to control social and cultural superstitions that adversely affect public health. 47. Special Social Security and Programs for Target Groups: (1) The Local Level and Provincial Government must make necessary arrangements to implement special social health security programs for women, children, adolescents, Dalits, families of martyrs, and other target groups specified by the Government of Nepal.
(2) Other arrangements related to health services, facilities, and procedures provided for target groups pursuant to Sub-section (1) shall be as prescribed. Chapter-6

Emergency Health Services and Management

48. Emergency Health Services and Management: (1) For the immediate delivery of health services in emergency situations, there shall be a Rapid Response Team and Emergency Medical Team as prescribed.
(2) The Federation, Province, and Local Level must develop and implement emergency health plans.
(3) While developing plans pursuant to Sub-section (2), the Provincial Government and Local Level must do so in accordance with the standards and directives determined by the Government of Nepal according to federal law.
(4) The Local Level may declare a public health disaster situation according to prevailing law. Provided that, if a disaster occurs in more than one Local Level, the concerned Province may declare a public health disaster situation, and if a public health disaster situation arises in more than one Province, the Government of Nepal may declare a public health disaster situation as prescribed.
(5) Information regarding the declaration of a public health disaster situation must be publicized through public means for all concerned.
(6) The duration, area, and other aspects of a public health disaster may be amended, extended, or rescinded based on available data and information.
(7) Other arrangements related to emergency health situations shall be as prescribed. 49.
Public Health Service Act, 2018

Chapter-7

National Public Health Committee

50. National Public Health Committee: (1) A National Public Health Committee shall be constituted to provide policy advice on incorporating public health issues into the policies and programs of thematic areas to address the broad social determinants of health affecting human health.
(2) The Committee shall be constituted as follows:-
(a) Minister, Ministry of the Government of Nepal dealing with health subjects - Chairperson
(b) Minister of State/Assistant Minister, Ministry of the Government of Nepal dealing with health subjects - Vice-Chairperson
(c) Member, National Planning Commission (Looking after health subjects) - Member
(d) One person nominated by the Government of Nepal from among the Vice-Chancellors of Health Science Academies - Member
(e) Secretary, Ministry of the Government of Nepal dealing with industry subjects - Member
(f) Secretary, Ministry of the Government of Nepal dealing with finance subjects - Member
(g) Secretary, Ministry of the Government of Nepal dealing with agriculture subjects - Member
(h) Secretary, Ministry of the Government of Nepal dealing with water supply and sanitation subjects - Member
(i) Secretary, Ministry of the Government of Nepal dealing with home affairs subjects - Member
(j) Secretary, Ministry of the Government of Nepal dealing with physical infrastructure and transport subjects - Member
(k) Secretary, Ministry of the Government of Nepal dealing with women, children, and senior citizens subjects - Member
(l) Secretary, Ministry of the Government of Nepal dealing with forest and environment subjects - Member
(m) Secretary, Ministry of the Government of Nepal dealing with education subjects - Member
(n) Secretary, Ministry of the Government of Nepal dealing with labour, employment, and social security subjects - Member
(o) Secretary, Ministry of the Government of Nepal dealing with health subjects - Member
(p) Chief Specialist, Ministry of the Government of Nepal dealing with health subjects - Member
(q) One person nominated from among the Chairs of Health-related Councils - Member
(r) One person nominated by the Chairperson from among health experts - Member
(s) Two persons, including one woman, nominated by the Chairperson from among operators of private health institutions - Member
(t) One person nominated by the Chairperson from among office bearers of organizations related to consumer interest protection - Member
(u) Chief, Policy, Planning, and Monitoring Division, Ministry of the Government of Nepal dealing with health and population subjects - Member Secretary
(3) The term of office for nominated members pursuant to Clauses (d), (q), (r), (s), and (t) of Sub-section (2) shall be three years.
(4) The Committee may invite other experts to its meetings as necessary.
(5) The Committee shall meet at least twice a year.
(6) For the daily functioning of the Committee, the Policy, Planning, and Monitoring Division of the Ministry of the Government of Nepal dealing with health and population subjects shall act as the Secretariat.
(7) The procedure of the Committee shall be as determined by the Committee itself.
Essential Commodities Control (Authorization) Act, 1961

Essential Commodities Control (Power) Act, 2017

Royal Seal and Date of Publication
2017.11.16

Amending Acts

1. Nepal Acts Amendment, Repeal and Re-enactment Act, 2019 2019.12.30
2. Essential Commodities Control (Power) (First Amendment) Act, 2030 2030.12.11
3. Administration of Justice Act, 2048 2048.2.16

Certification and Date of Publication

4. Republic Strengthening and Some Nepal Laws Amendment Act, 2066 2066.10.7
5. Some Nepal Acts Amendment Act, 2072 2072.11.13
6. Some Nepal Laws Amendment Act to Make Compatible with the Constitution of Nepal, 2075 2075.11.19

Act No. 28 of the year 2017



An Act Made to Provide for the Power to Control Essential Commodities

Preamble: Amended by the Nepal Acts Amendment, Repeal and Re-enactment Act, 2019. Whereas it is expedient to make provision for the power to impose strict control as necessary from time to time on the distribution, sale and trade of food grains, goods and articles required for the daily use, practice and diet of the society in order to maintain the convenience of the general public;

Therefore, His Majesty the King Mahendra has, in accordance with Article 93 of the Constitution of Nepal Amended by the Nepal Acts Amendment, Repeal and Re-enactment Act, 2019., enacted this Act. 1. Short Title, Extent and Commencement: (1) This Act may be called the "Essential Commodities Control (Power) Act, 2017".

(2) It shall extend throughout Nepal Deleted by the Republic Strengthening and Some Nepal Laws Amendment Act, 2066..

(3) It shall come into force immediately. 2.
Essential Commodities Control (Authorization) Act, 1961

1. Short Title, Extent and Commencement: (1) This Act may be called the "Essential Commodities Control (Power) Act, 2017".

(2) It shall extend throughout Nepal Deleted by the Republic Strengthening and Some Nepal Laws Amendment Act, 2066..

(3) It shall come into force immediately. 2. Definition: Unless the subject or context otherwise requires, in this Act,-

(a) "Essential commodity" means any of the following commodities:

(1) Paddy and rice, maize, wheat, millet, barley and their flour, refined flour and other food grains of a similar nature;

(2) Pigeon pea, black gram, black lentil, red lentil, chickpea, pea, soybean and their flour and other food grains of a similar nature;

(3) Linseed, mustard, rapeseed, sesame and other oilseeds of a similar nature used for extraction of oil, and all kinds of oil;

(4) Milk and edible products prepared from milk;

(5) Sugarcane and jaggery, sugar, gur and other similar substances produced therefrom;

(6) Cotton or woollen clothes, textiles, cotton and wool;

(7) Raw jute and articles manufactured therefrom;

(8) Kerosene, petrol, diesel and all types of lubricants;

(9) Iron and articles manufactured from iron;

(10) Cement, bricks, corrugated galvanized iron sheets and other articles required for construction;

(11) Vehicles and tires, tubes, spare parts required for such vehicles;

(12) Salt;

(13) Medicines;

(14) Any substance or article specified by the Government of Nepal from time to time by a notified order as an essential commodity.

(b) "Notified order" means Amended by the Some Nepal Laws Amendment Act to Make Compatible with the Constitution of Nepal, 2075. an order published in the Nepal Gazette in respect of the Government of Nepal and in the Provincial Gazette in respect of a Provincial Government. 3.
Essential Commodities Control (Authorization) Act, 1961

3. Power to Control Production or Distribution of Essential Commodities: (1) For the purpose of increasing, maintaining or ensuring equitable distribution or making available at fair price of any essential commodity, Amended by the Some Nepal Laws Amendment Act to Make Compatible with the Constitution of Nepal, 2075. the Government of Nepal or the Provincial Government may, if it deems necessary or expedient, by notified order, regulate or control the production, distribution or trade of such essential commodity in specified places.

(2) Without prejudice to the generality of the power conferred by sub-section (1), such order may provide for all or any of the following matters:

(a) regulating or controlling by issue of licenses or otherwise the storage, distribution, transport, production, trade or consumption of any essential commodity;

(b) fixing the sale or purchase price of any essential commodity or controlling the price so that no increase in the prevailing price of any essential commodity may be made without the approval of an authority specified by notified order;

(c) prohibiting the withholding from sale of any essential commodity ordinarily kept for sale;

(d) compelling any person holding stock of any essential commodity to sell the whole or such portion or part of such stock as may be specified to Amended by the Some Nepal Laws Amendment Act to Make Compatible with the Constitution of Nepal, 2075. the Government of Nepal or the Provincial Government or any officer or any person or class of persons, under specified conditions in a specified area;

(e) regulating or prohibiting any commercial or financial transaction relating to any essential commodity if deemed necessary in the public interest;

(f) collecting news or statistics for the purpose of regulating or prohibiting any or all of the matters aforesaid;

(g) requiring any person engaged in storing, distributing or trading in any essential commodity to maintain correct records and account books and to produce such records and account books for inspection or to furnish information or returns relating thereto;

(h) requiring a fee for the grant of any license or a security deposit as may be specified for the observance of the terms and conditions of such license, and for forfeiture of the whole or part of the security deposit in case of breach of any condition of the license, and for the appointment of an authority for that purpose;

(i) for any incidental and supplementary matters, particularly for entering and searching any godown, vehicle, boat, aircraft, and for seizing any article found upon such search which the person making the search believes to be in respect of which an order has been or is about to be contravened;

(j) specifying the commodity liable to forfeiture when imposing punishment for contravention of an order; and

(k) any other necessary matter relating to this section.
Essential Commodities Control (Authorization) Act, 1961

3A. Standards Relating to Regulation of Production, Distribution or Trade of Essential Commodities: Inserted by the Some Nepal Laws Amendment Act to Make Compatible with the Constitution of Nepal, 2075. (1) The Government of Nepal may determine necessary standards relating to the regulation or control of the production, distribution or trade of essential commodities.

(2) When regulating or controlling the production, distribution or trade of an essential commodity pursuant to Section 3, the Provincial Government shall do so subject to the standards determined pursuant to sub-section (1). 4. Penalty for Doing Any Act Contrary to Order: (1) If any person does any act contrary to an order issued under Section 3, he shall be liable to imprisonment for a term up to five years or a fine up to fifteen thousand rupees or up to the amount of the value of the commodity involved in the offence, whichever is higher, or both. Provided that,

A person who fails to maintain a stock register or account book, fails to produce it, or fails to give information as ordered, within the period specified by an order under clauses (f) and (g) of sub-section (2) of Section 3, shall not be punished with imprisonment exceeding one year or a fine exceeding three thousand rupees.

(2) If the commodity involved in the offence committed contrary to an order under Section 3 has been specified as liable to forfeiture in the order issued under that Section, such commodity shall also be forfeited. 5. Attempt and Abetment: Any attempt to contravene or abetment to contravene an order made under Section 3 shall be deemed to be a contravention of that order. 6. Penalty for Giving False Statement: If any person commits any of the following offences, he shall be liable Amended by the First Amendment. to a fine of ten thousand rupees or imprisonment for a term up to three years, or both:

(a) if, when any order has been made under Section 3 requiring any person to make a statement or give information, he intentionally or without reasonable cause gives a false statement, deposition or information; or

(b) if, while maintaining any register, paper, account, ledger, deed, bond, account or other document required to be kept under this order, he is found to have made a false or fraudulent entry. 6A.
Essential Commodities Control (Authorization) Act, 1961

6A. Penalty for Offence Committed by a Body Corporate or Company: Inserted by the First Amendment. (1) If the person committing an offence under this Act is a body corporate or company, every director, manager, other officer or person having control over the affairs of such body corporate or company shall be liable for such offence unless he proves that the offence was committed without his knowledge or that he exercised all due diligence to prevent such offence.

(2) Notwithstanding anything contained in sub-section (1), where an offence committed by a body corporate or company is proved to have been committed with the consent or connivance of, or to be attributable to the negligence of, any director, manager or other officer of such body corporate or company, such director, manager or officer shall also be liable for punishment under this Act. Amended by the First Amendment.7. Authority to Try Cases: (1) The authority for the initial hearing and disposal of cases relating to offences punishable under this Act shall be Amended by the Some Nepal Acts Amendment Act, 2072. the District Court.

(2) While conducting proceedings of a case under this Act pursuant to sub-section (1), the Amended by the Some Nepal Acts Amendment Act, 2072. District Court shall follow the procedure and exercise the powers as provided in the Special Court Act, 2059.

(3) An appeal against a decision made by the Amended by the Some Nepal Acts Amendment Act, 2072. District Court pursuant to sub-section (1) shall lie to the High Court. Inserted by the First Amendment.7A. Government of Nepal to be Plaintiff: The Government of Nepal shall be the plaintiff in cases relating to offences punishable under this Act Inserted by the Some Nepal Laws Amendment Act to Make Compatible with the Constitution of Nepal, 2075. and such case shall be deemed to fall under Schedule-1 of the The "Muluki Criminal Procedure Code, 2074" substituted by the Some Nepal Laws Amendment Act Relating to the Civil Code, 2075. Muluki Criminal Procedure Code, 2074. 8. Power to Delegate: Amended by the First Amendment. (1) Amended by the Some Nepal Laws Amendment Act to Make Compatible with the Constitution of Nepal, 2075. The Government of Nepal or the Provincial Government may, by a notified order, delegate any or all of the powers exercisable by it under this Act to any officer.

(2) Without prejudice to the generality of the power conferred by sub-section (1), by such order the Amended by the Some Nepal Laws Amendment Act to Make Compatible with the Constitution of Nepal, 2075.
Essential Commodities Control (Authorization) Act, 1961

Government of Nepal or the Provincial Government may delegate the following powers:

(a) to search any house, camp, boat, vehicle or aircraft;

(b) to seize and cause to be deposited any commodity in respect of which such officer has reason to believe that an offence under this Act has been committed;

(c) to arrest any person whom such officer has reason to believe has committed an offence under this Act. The proviso phrase deleted by the First Amendment. 9. Protection of Acts Done in Good Faith: No suit or other legal proceedings shall lie against any person for any act done or intended to be done in good faith in pursuance of an order made under Section 3. 10. Informant to Receive Commission: If, upon a complaint lodged regarding a contravention of an order issued under this Act by Amended by the Some Nepal Laws Amendment Act to Make Compatible with the Constitution of Nepal, 2075. the Government of Nepal or the Provincial Government, the accused is convicted and a final judgment is rendered, the informant shall receive a commission of twenty-five per cent (25%) of the value of the forfeited commodity, or if no forfeiture is made, of the fine realized. 11. In Case of Conflict with Existing Nepal Laws: Matters provided for in this Act shall be governed by this Act, and matters not provided for in this Act shall be governed by the existing Nepal laws.
Caste-based Discrimination and Untouchability (Offense and Punishment) Act, 2011

Caste-based and other Untouchability and Discrimination (Offence and Punishment) Act, 2068 (2011)

Certification and Publication Date
2068/2/18 (June 3, 2011)

Amending Acts

1. Some Nepal Acts Amendment Act, 2072 (2015) 2072/11/13 (February 25, 2016)
2. Caste-based and other Social Untouchability and Discrimination (Offence and Punishment) (First Amendment) Act, 2075 (2018) 2075/6/2 (September 18, 2018)
3. Some Nepal Acts Amendment to Make Conform with the Constitution of Nepal Act, 2075 (2018) 2075/11/19 (March 3, 2019)

Act No. 4 of the year 2068 (2011)

An Act Made to Provide for Offence and Punishment relating to Caste-based and other Social Untouchability and Discrimination

Preamble: Whereas, it is expedient to assimilate the principle that every person is equal in rights and human dignity, to create a situation where there is no caste-based or other social untouchability and discrimination on the basis of amended by the First Amendment.caste, race, descent, community, occupation or profession, or physical condition in the name of custom, tradition, religion, culture, rituals or any other name, to protect the right of every person to equality, freedom and to live with dignity, to penalize untouchability, boycott, prohibition, ostracism, contempt or other similar inhuman discriminatory acts committed in any place, to provide for compensation to the person victimized by such act, to strengthen good relations among the general public, to maintain national unity intact, and to make timely provisions for creating an egalitarian society;

Now, therefore, the Constituent Assembly, in its capacity as the Legislature-Parliament pursuant to Article 83 of the Interim Constitution of Nepal, 2063 (2007), has enacted this Act. 1. Short Title and Commencement: (1) This Act may be called the "Caste-based and other Social Untouchability and Discrimination (Offence and Punishment) Act, 2068 (2011)."

(2) This Act shall apply throughout Nepal and shall also apply to a Nepali citizen who commits an offence under this Act against a Nepali citizen while residing outside Nepal.

(3) This Act shall come into force immediately. 2.
Caste-based Discrimination and Untouchability (Offense and Punishment) Act, 2011

2. Definition: Unless the subject or context otherwise requires, in this Act,-

(a) "Caste-based and other social untouchability and discrimination" shall be understood as an act pursuant to Section 4.

(b) "Offence" shall be understood as an act pursuant to Section 3.

(c) "Public place" shall be understood as a place used for public purposes such as a government or non-government office, educational or industrial establishment, ancient monument, rest house (pāṭī–pauwā), water spout (dhārā), well, stepwell, pond, resting place (chautārī), road or street, means of public transport, cremation ground (masānghāṭ), garden-park, any kind of religious site, and the term shall also mean any other place for the sale or distribution of goods or services to the public.

(d) "Public service" shall be understood as a government or non-government office, public institution, transport, industrial or educational establishment, company, firm, shop, hotel, resort, lodge, restaurant, café, cinema hall or theatre, and the term shall also mean any service and facility for public use or benefit provided by any government or non-government body.

(e) "Public ceremony" shall be understood as any type of religious, social or cultural ceremony organized publicly, such as a feast, worship (pūjā–pāṭh), sacrifice (yajña), ritual (anuṣṭhān), birth, naming ceremony (nāmakaraṇ), marriage, death.

(f) "Person holding a public office" shall be understood as a person holding a position to exercise any public authority or to perform any duty or fulfill any obligation pursuant to the Constitution, other prevailing law, or the decision or order of the concerned body or authority, and the term shall also mean an office-bearer or employee holding any position in a public institution.

(g) "Prescribed" or "as prescribed" shall be understood as prescribed or as prescribed in the rules framed under this Act. 2A. Right against Caste-based and other Social Untouchability and Discrimination: Inserted by the First Amendment.(1) Every person shall have the right against caste-based and other social untouchability and discrimination.

(2) Pursuant to sub-section (1), every person shall have the following rights:-

(a) The right to equal treatment from the court or other judicial body,
(b) The right to equal protection in services and facilities provided by any government body,
(c) The right to equal access to public service,
(d) The right to move and reside within and outside Nepal,
(e) The right to equal participation in cultural activities,
(f) The right to marry and to choose a spouse,
(g) The right to assemble peacefully and to form organizations,
(h) The right to choose employment and to work,
(i) The right to equal pay for equal work,
(j) The right to equal access to public places,
(k) The right to prompt judicial remedy and appropriate compensation against caste-based and other social untouchability and discrimination.
Caste-based Discrimination and Untouchability (Offense and Punishment) Act, 2011

Inserted by the First Amendment.

(10) No one shall commit or cause to be committed any act of boycotting a family member, preventing entry into the house, or expelling or compelling exit from the house or village on the basis of caste or race.

(11) No one shall, on the basis of amended by the Some Nepal Acts Amendment to Make Conform with the Constitution of Nepal Act, 2075 (2018).caste, race, descent, community, occupation or profession, prohibit any person from contracting an inter-caste marriage consented to by bride and groom who have attained the age under prevailing law, or force in any manner not to perform the naming ceremony (nwaraṇ) of a child born from such marriage, or to dissolve the marriage already performed, or cause the same to be done.

(12) Amended by the First Amendment.No one shall, by means of broadcasting, publishing or displaying audio-visual material, articles, writings, pictures, shapes, cartoons, posters, books or literature, or through electronic means or any other manner, portray any person or community as superior or inferior on the basis of their origin, caste or race, justify social discrimination based on caste, race or untouchability, propagate ideas based on untouchability and caste superiority or hatred, or in any way encourage or cause to encourage caste-based discrimination.

(13) No one shall, on the basis of amended by the Some Nepal Acts Amendment to Make Conform with the Constitution of Nepal Act, 2075 (2018).origin, caste, race, descent, community, occupation or profession, refuse to employ any person in any type of labor, or dismiss from labor, or discriminate in remuneration, or cause the same to be done. 5.
Caste-based Discrimination and Untouchability (Offense and Punishment) Act, 2011

5. Complaint: (1) Any person who comes to know of the commission or intended commission of an offence under Section 4 may file a complaint in the nearest police office as prescribed.

(2) Notwithstanding anything contained in sub-section (1), if any person commits an offence under Section 4 abroad, a complaint shall be filed in the nearest police office of the district where such person resides or where the accused is located.

(3) If the relevant police office does not register the complaint received under sub-section (1) or (2), or does not take necessary action under prevailing law, the concerned person may also file a complaint of that matter with the National Dalit Commission or amended by the Some Nepal Acts Amendment Act, 2072 (2015).the local level as prescribed.

(4) The complaint received under sub-section (3) shall be sent in writing to the relevant police office by the National Dalit Commission or amended by the Some Nepal Acts Amendment Act, 2072 (2015).the local level as prescribed.

(5) Upon receipt of such written communication under sub-section (4), the relevant police office shall make necessary inquiry into the matter and proceed with necessary action under the prevailing law on such complaint. 6. May Seek Assistance in Investigation of Case: While investigating a case under this Act, the investigating officer may, as necessary, seek the assistance of local leaders, civil society, or representatives of associations or organizations engaged in activities related to the rights or upliftment of persons victimized by caste-based and other social untouchability and discrimination, including the dalit community. 7. Punishment: (1) If any person commits the following offences, the punishment shall be as follows:-

(a) For a person committing an offence under sub-section (2), (3), (4), (5), (6) or (7) of Section 4, amended by the First Amendment.imprisonment from three months to three years and a fine from fifty thousand rupees to two hundred thousand rupees,

(b) For a person committing an offence under sub-section (8), (9), (10), (11), (12) or (13) of Section 4, amended by the First Amendment.imprisonment from two months to two years and a fine from twenty thousand rupees to one hundred thousand rupees,

(c) For a person who assists, encourages, abets or attempts to commit caste-based and other social untouchability and discrimination, half of the punishment provided for the principal offender.
Caste-based Discrimination and Untouchability (Offense and Punishment) Act, 2011

Inserted by the First Amendment.(a1) If a person who has been punished for any offence under Section 4 again commits an offence under the same Section, such person shall, for each subsequent offence, be liable to twice the punishment mentioned in clause (a) or (b) of sub-section (1).

(2) If a person holding a public office commits an offence under sub-section (1), such person shall be liable to an additional punishment of fifty percent of the punishment mentioned in that sub-section. 8. Punishment for Obstructing: If any person obstructs or opposes the investigation or inquiry work of an offence punishable under this Act, the court may, on the basis of the report of the officer conducting the investigation and inquiry, impose half of the punishment provided for the offender. 9. Compensation: (1) If any person is found to have committed an offence under this Act, the court shall order the offender to pay compensation to the victim up to two hundred thousand rupees.

(2) If the offender has caused any physical harm or loss to the victim, the court shall, based on the nature thereof, order the offender to pay to the victim a reasonable amount for treatment expenses or additional harm or loss.

(3) If the amount under sub-section (1) or (2) cannot be immediately recovered from the offender, such amount shall be paid from the Victim Relief Fund under the prevailing law, and the amount so paid shall be recovered from the concerned offender and reimbursed to the said Fund. 10. Limitation: A case under this Act shall be filed within three months from the date of commission of the offence. 11. Government as Plaintiff: A case under this Act shall be a government-plaintiff case, and such case shall be deemed to be included in Schedule-1 of the National Criminal Procedure Code, 2074 (2017). 12. To Follow Summary Procedure: While conducting proceedings and adjudicating a case under this Act, the procedure under the Summary Procedure Act, 2028 (1971) shall be followed. 13. Punishment under Prevailing Law: If any act deemed an offence under this Act is also an offence under other prevailing law, nothing written in this Act shall be deemed to prevent the filing and proceeding of a case under such prevailing law. 14. To be Governed by this Act: Matters provided for in this Act shall be governed by this Act, and other matters shall be governed by the prevailing law. 15. Duty to Assist: It shall be the duty of all concerned to assist in the investigation and inquiry work of a case under this Act. 16.
Revenue Leakage (Investigation and Control) Act, 1995

Revenue Leakage (Investigation and Control) Act, 2052

Royal Seal and Date of Publication
2052.10.17

Amending Acts

1. Corruption Prevention Act, 2059 2059.03.05
2. Republic Strengthening and Certain Nepal Laws Amendment Act, 2066This Act is effective from Jestha 15, 2065. 2066.10.07
3. Certain Nepal Acts Amendment Act, 2072 2072.11.13Section 114 of this Act has not commenced. 4. Act to Amend, Consolidate, Adjust and Repeal Certain Nepal Laws, 2074This Act is effective from Bhadra 1, 2075. 2074.06.30
5. Finance Act, 2075 2075.03.32
6. Certain Nepal Acts Amendment Act, 2075 2075.11.19
7. Finance Act, 2076 2076.03.30
8. Revenue Leakage (Investigation and Control) (First Amendment) Act, 2076 2076.10.28
9. Act to Amend Certain Nepal Acts Related to Economic and Business Environment Improvement and Investment Promotion, 2081 2081.12.18
10. Certain Nepal Acts Amendment Act, 2082 2082.04.14

Act No. 8 of the Year 2052



An Act Made to Provide for the Control and Prevention of Revenue Leakage

Preamble: Whereas, to maintain the convenience and economic interests of the general public and to accelerate the economic development of the country by mobilizing maximum revenue, it is desirable to increase revenue collection by effectively controlling and preventing revenue leakage occurring in the areas of customs, excise, and tax administration;

Therefore, in the twenty-fourth year of the reign of His Majesty King Birendra Bir Bikram Shah Dev, Parliament has enacted this Act. Chapter 1
Preliminary

1. Short Title and Commencement: (1) This Act may be called the "Revenue Leakage (Investigation and Control) Act, 2052."

(2) This Act shall apply throughout Nepal Omitted by the Republic Strengthening and Certain Nepal Laws Amendment Act, 2066. and shall also apply to all Nepali citizens wherever they may reside outside Nepal Omitted by the Republic Strengthening and Certain Nepal Laws Amendment Act, 2066. and to non-Nepali citizens or entities residing abroad who have committed revenue leakage in Nepal.

(3) This Act shall commence on a date appointed by the Government of Nepal by notification published in the Nepal Gazette.This Act was appointed to commence on Baisakh 1, 2053 (Nepal Gazette dated 2052.12.16). 2. Definitions: Unless the subject or context otherwise requires, in this Act,-

Amended by the First Amendment.(a) "Revenue" means the following taxes and non-taxes:
 (1) Customs duty, excise duty, income tax, value added tax, or any other tax payable or deposit-able to the Government of Nepal pursuant to prevailing law,
 (2) Tax payable or deposit-able to the Provincial Government pursuant to prevailing law,
 (3) Tax payable or deposit-able to the Local Level pursuant to prevailing law,
 (4) Non-tax payable or deposit-able to the Government of Nepal, Provincial Government, or Local Level pursuant to prevailing law.
Revenue Leakage (Investigation and Control) Act, 1995

Amended by the First Amendment.(a1) "Non-tax" means fees, charges, service charges, royalties, dividends, fines, or principal repayment amounts leviable under prevailing law, and such term also includes interest amounts payable on such amounts.

(b) "Revenue Leakage" means an offense as mentioned under Section 4. Inserted by the Finance Act, 2075.(b1) "Person" means a natural person, firm, company, association, organization, partnership firm, cooperative, joint venture or undertaking, trust or fund, and such term also includes Added by the First Amendment. a government body, religious organization, charitable institution, or other similar entity engaged in taxable transactions with or without profit motive, and their branches or sub-branches.

(c)

(d) "Investigation Officer" means an employee appointed pursuant to this Act to conduct investigation and inquiry into revenue leakage Omitted by the Corruption Prevention Act, 2059. , and such term also includes the Director General when he himself conducts investigation and inquiry into such an offense. Amended by the Finance Act, 2075.(e) "Employee" means a civil service employee working in the Department or subordinate office, and such term also includes police personnel of the Nepal Police or armed police personnel of the Armed Police Force, Nepal working in the Department or subordinate office. Omitted by the First Amendment.(e1)

(f) "Department" means the Revenue Investigation Department.

(g) "Director General" means the Director General of the Department. Amended by the First Amendment.(g1) "Misappropriated Amount (Bigo)" means the following amounts:
 (a) Income tax, fees, interest, penalties, tax deducted at source, installment tax amounts leviable under the law relating to income tax in force,
 (b) Value Added Tax amount, additional charges, interest, penalty amounts leviable under the law relating to value added tax in force,
 (c) Excise duty, fees, late fees, interest, penalty amounts leviable under the law relating to excise duty in force,
 (d) House rent tax, fees, interest, penalty amounts leviable under the law relating to house rent in force,
 (e) In the case of customs, the wholesale market price of goods illegally exported or imported or attempted to be so; where goods are not found but only documents are found, the value that would be determined at the customs point for customs purposes upon export or import of such goods plus leviable duty; or, where the transaction value has been under-declared, the difference in under-declared value plus leviable duty,
 (f) Other taxes, non-taxes, interest, or penalty amounts leviable under prevailing Federal law, Provincial law, or Local Level law. Inserted by the Finance Act, 2075.(g2) "Means of Transport" means Amended by the First Amendment. passenger vehicles running on mechanical power, and vehicles used for transporting goods such as lorry, truck, mini-truck, container, bullet, tanker, pickup, van, tractor, and similar means of transport.
Revenue Leakage (Investigation and Control) Act, 1995

Chapter 2
Provisions Relating to Control of Revenue Leakage

3. Not to commit Revenue Leakage: No person shall commit, cause to commit, or attempt to commit revenue leakage, or in any manner assist or abet any employee in committing such act. Amended by the First Amendment.4. Acts Deemed as Revenue Leakage: If any person commits any of the following acts, they shall be deemed to have committed the offense of revenue leakage:
 (a) Failing to pay or deposit, or paying or depositing less than the amount of revenue payable or deposit-able pursuant to prevailing law, with the intent to pay less revenue or not to pay revenue, by presenting or not presenting false or fake accounts, statements, or documents,
 (b) Evading or attempting to evade revenue upon export or import of any goods without paying or depositing the revenue payable or deposit-able at the relevant customs office pursuant to prevailing law,
 (c) Evading revenue payable or deposit-able pursuant to prevailing law by carrying out any industry, trade, or business, or exporting or importing any goods in the name of another person, or by not disclosing the fact of being an agent of a foreign company or entity,
 (d) Causing unauthorized obstruction to the work of the office or its employee where revenue is payable, depositable, or creditable, or by exerting undue influence on such office or employee to avoid paying revenue or to pay less than the amount due, or attempting to do any such act,
 (e) Manipulating or altering the amount of revenue payable/depositable under law, with or without collusion with employees of the revenue depositing office, or preparing or submitting false or fake deeds or documents appearing as if revenue has been deposited,
 (f) Preparing and presenting accounts or documents showing the actual value of any income, land, building, or other property or goods, which is to be declared or shown for revenue payment purposes, at a lower or higher value,
 (g) Smuggling or clandestinely importing any goods; where an importer or customs agent declares one type of goods as another, or goods made from one type of material as being made from another type of material, or misrepresents the nature, physical characteristics, intrinsic quality, measurement, size, quality, and value of goods; or failing to declare any goods,
 (h) Where a person's expenditure and property are found to be in excess of their income, indicating concealment of income,
 (i) Doing or causing to do any other act with the intention of not paying or paying less revenue payable or deposit-able under prevailing law,
 (j) Providing false or fake advice to do or cause to do any act mentioned in clauses (a) to (i). 5.
Revenue Leakage (Investigation and Control) Act, 1995

5. Repealed by the Corruption Prevention Act, 2059. 6. Jurisdiction of the Department: (1) The Department shall conduct investigation and inquiry into offenses relating to revenue leakage committed by any person and other proceedings related thereto.
 (2) Omitted by the Corruption Prevention Act, 2059. 7. Information of Revenue Leakage: Omitted by the Corruption Prevention Act, 2059. A person who comes to know that someone has committed or is about to commit revenue leakage may provide information thereof, along with relevant details or evidence, to the Department in writing or orally. Such information may be provided by a person without disclosing their name or on condition of keeping their name confidential. Inserted by the Finance Act, 2075.7A. Power to Conduct Surprise Inspection and Examination: Amended by the First Amendment. (1) If there is reasonable cause to believe that a person has committed any act deemed to constitute revenue leakage, the Director General or an officer-level employee deputed by him may, in an unexpected manner, take any person, passenger, or means of transport under control for search; enter any house, shop, godown, or other similar premises; stop vehicles and demand necessary documents or search them; appear at and search any building, godown, shop, business premises, land, or specific place; seal such places; or take any goods or documents under control.
 (2) When conducting a search or unannounced inspection at any place pursuant to sub-section (1), written notice stating the reason for the search or inspection must be given to the concerned person. Chapter 3
Investigation and Inquiry

Amended by the Finance Act, 2075.8. Conduct of Investigation and Inquiry: (1) If the Department receives any information pursuant to Section 7 or comes to know from any source regarding revenue leakage, the Department shall Amended by the First Amendment. confidentially collect evidence or make necessary arrangements to prevent destruction of evidence and conduct immediate preliminary investigation.
 (2) If, from the preliminary investigation conducted pursuant to sub-section (1) or while conducting an unannounced inspection under Section 7A, a person is found to have committed revenue leakage or if there is reasonable basis to suspect leakage, an Investigation Officer shall be appointed pursuant to Section 10 for investigation.
 (3) The Investigation Officer appointed pursuant to sub-section (2) shall complete the work within six months from the date of commencement of investigation and inquiry.
 (4) Notwithstanding anything written in sub-section (3), if the investigation and inquiry work cannot be completed within that period, the Director General may extend the deadline by up to three months, once or multiple times, as necessary. 9.