chhatramani/nepal_legal_acts_corpus_english huggingface dataset:
Arms and Ammunition Act, 1962

After such notification is published, all persons keeping relevant arms or ammunition shall submit the inventory as requested by the prescribed authority, and shall also show such arms or ammunition if the authority wishes to inspect them. 16. Power to Confiscate Arms, Ammunition, and Related Items: If a person is proved to have committed an offense relating to amended by Some Nepal Laws Amendment, Consolidation, Adjustment and Repeal Act, 2074. arms and ammunition, the amended by Some Nepal Acts Amendment Act, 2072. adjudicating officer may confiscate all or any of the arms or ammunition related to the offense in the possession of such person, or the vehicle, animal, box or bag used in connection therewith, and vest them in the Government of Nepal. 17. Confiscation for Failure to Submit Report of Military-Type Arms: If a person has taken out on license rifles, pistols, revolvers or other similar arms of government bore (military type), he shall submit proof thereof and the company's bill to the prescribed authority within the prescribed period. If such arms are not submitted within the prescribed period without reasonable cause, the Government of Nepal may confiscate such arms without compensation. 18. Duty to Report Offenses: Every person who becomes aware of any act or matter constituting an offense punishable under this Act shall, within a reasonable time, give information thereof to the office of the Chief District Officer or to a police office. 19. repealed by Some Nepal Laws Amendment, Consolidation, Adjustment and Repeal Act, 2074. 20. repealed by Some Nepal Laws Amendment, Consolidation, Adjustment and Repeal Act, 2074. 21. repealed by Some Nepal Laws Amendment, Consolidation, Adjustment and Repeal Act, 2074. 22. repealed by Some Nepal Laws Amendment, Consolidation, Adjustment and Repeal Act, 2074. 23. repealed by Some Nepal Laws Amendment, Consolidation, Adjustment and Repeal Act, 2074.

amended by Some Nepal Acts Amendment Act, 2072.24. Adjudicating Officer: (1) The District Court shall have the authority to conduct initial proceedings and adjudicate cases of offenses punishable under sub-section (1) of Section 20.

(2) Except as provided in sub-section (1), the Chief District Officer shall have the authority to conduct initial proceedings and adjudicate cases of offenses punishable under this Act.

added by the Second Amendment.24A. Proceedings on Detention: Notwithstanding anything written in prevailing law, an accused in a case under this Act shall be detained and proceeded against on the basis of evidence immediately available. 25. Reward to Informer: amended by Some Nepal Laws Amendment, Consolidation, Adjustment and Repeal Act, 2074. A person giving information about an offense relating to arms and ammunition shall be rewarded with one-fourth of the fine imposed on the offender if the informer is a government employee, and half otherwise. 26.
Arms and Ammunition Act, 1962

Reward to Informer: amended by Some Nepal Laws Amendment, Consolidation, Adjustment and Repeal Act, 2074. A person giving information about an offense relating to arms and ammunition shall be rewarded with one-fourth of the fine imposed on the offender if the informer is a government employee, and half otherwise. 26. Government of Nepal's Power to Make Rules: (1) The Government of Nepal may make rules for the purpose of implementing the objectives of this Act.

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

(a) Specifying the types and numbers of arms for which licenses may be granted,
(b) Specifying the form of license to be granted in relation to arms or ammunition and the terms and conditions for granting the license,
(c) Specifying the period of validity of such license,
(d) Determining the fee for the license,
(e) Prescribing that every licensee shall maintain accounts or records in the prescribed form of acts done pursuant to the license, and directing that such accounts or records be shown to a government employee upon request for inspection,
(f) Authorizing any government employee to enter and inspect places where arms or ammunition are manufactured or sold, or to audit accounts,
(g) Directing a person manufacturing or selling items under license to show his arms or ammunition in his possession or control to a person authorized by the Government of Nepal,
(h) Directing a person keeping arms or ammunition in his possession to provide inventory accounts to a person authorized by the Government of Nepal for inspection,
(i) Making provision for renewal of licenses,
(j) Making provision for allowing the opening of shops and factories for arms or ammunition within Nepal removed by the Republic Strengthening and Some Nepal Laws Amendment Act, 2066.,
(k) Granting licenses for foreign countries,
(l) Specifying which types of guns, rifles, pistols and revolvers are considered government bore.

repealed by Some Nepal Laws Amendment, Consolidation, Adjustment and Repeal Act, 2074.27.
National Judicial Academy Act, 2006

National Judicial Academy Act, 2063 (2006)

Date of Certification and Publication
2063.8.8 (2006)

Act Number 24 of the year 2063 (2006)

An Act Made to Make Provision Relating to National Judicial Academy

Preamble: Whereas, it is desirable to make provision for a National Judicial Academy to enhance the work capacity and professional competence of judges, employees and legal practitioners working in judicial bodies, and to conduct study and research in the field of law and justice,

Now, therefore, the House of Representatives has enacted this Act in the first year of the issuance of the Proclamation of the House of Representatives, 2063 (2006). Chapter-1

Preliminary

1. Short Title and Commencement: (1) This Act may be called the "National Judicial Academy Act, 2063 (2006)".

(2) This Act shall be deemed to have commenced from the 24th day of Bhadra, 2063 (September 9, 2006). 2. Definitions: Unless the subject or context otherwise requires, in this Act,-

(a) "Academy" means the National Judicial Academy established pursuant to Section 3.

(b) "Council" means the Judicial Academy Council constituted pursuant to Section 6.

(c) "Committee" means the Executive Committee constituted pursuant to Section 9.

(d) "Executive Director" means the Executive Director deployed or appointed pursuant to subsection (2) of Section 17.

(e) "Judicial Body" means a court, special court, tribunal or adjudicative body established under the current law, and includes the Government Attorney Office and other bodies related to the field of law and justice.

(f) "Prescribed" or "as prescribed" means prescribed or as prescribed in the rules made under this Act. Chapter-2

Provisions Relating to Establishment of the Academy

3. Establishment of National Judicial Academy: (1) A National Judicial Academy is established for the purpose of enhancing the work capacity and professional competence of judges, employees and legal practitioners working in judicial bodies, and for conducting study and research in the field of law and justice.

(2) The central office of the Academy shall be located in the Kathmandu Valley, and the Academy may open its offices outside the Kathmandu Valley as required. 4. Academy to be an Autonomous and Corporate Body: (1) The Academy shall be an autonomous and corporate body with perpetual succession.

(2) The Academy shall have a separate seal for its operation.

(3) The Academy may, like an individual, acquire, use, sell or otherwise dispose of movable and immovable property.

(4) The Academy may, like an individual, sue and be sued in its own name. 5.
National Judicial Academy Act, 2006

Chapter-3

Provisions Relating to the Council

6. Constitution of the Council: (1) There shall be a Judicial Academy Council to function as the supreme body of the Academy.

(2) The Council shall be constituted as follows:-

 Position Role

 Chief Justice Chairperson
 Minister for Law, Justice and Parliamentary Affairs Member
 Vice-Chairperson, National Planning Commission Member
 Two judges from among the judges of the Supreme Court Member
 Attorney General Member
 One judge from among the retired judges of the Supreme Court Member
 Dean, Faculty of Law, Tribhuvan University Member
 One judge from among the judges of the High Court Member
 One person from among persons who are professors of law and have taught for at least five years Member
 President, Nepal Bar Association Member
 One judge from among the judges of the District Court Member
 Three persons from among persons who have obtained a postgraduate degree in law and have worked for at least fifteen years in the field of justice and law, ensuring representation of women, indigenous nationalities and Dalits Member
 Executive Director Member-Secretary

(3) The members pursuant to clauses (d), (f), (g), (h) and (j) of subsection (2) shall be nominated by the Chief Justice, and the members pursuant to clause (k) of subsection (2) shall be nominated by the Government of Nepal. The term of office of members so nominated shall be two years.

(4) The Council may, if deemed necessary, invite any expert working in the field of law and justice to participate in the meeting of the Council as an observer. 7.
National Judicial Academy Act, 2006

The term of office of members so nominated shall be two years.

(4) The Council may, if deemed necessary, invite any expert working in the field of law and justice to participate in the meeting of the Council as an observer. 7. Meeting of the Council: (1) The meeting of the Council shall be held at least twice a year.

(2) The meeting of the Council shall be called by the Member-Secretary of the Council on the direction of the Chairperson of the Council.

(3) The Member-Secretary of the Council shall provide the Members of the Council with a notice including the agenda for discussion in the meeting at least seven days in advance.

(4) If more than fifty percent of the total number of Members currently holding office are present in the Council, it shall be deemed to constitute a quorum for the meeting of the Council.

(5) The meeting of the Council shall be presided over by the Chairperson of the Council, and in his/her absence, by a Member chosen by the Members of the Council from among themselves.

(6) The opinion of the majority shall prevail in the meeting of the Council, and in case of a tie, the person presiding over the meeting shall have the casting vote.

(7) The decision of the meeting of the Council shall be authenticated by the Member-Secretary of the Council.

(8) Other procedures relating to the meeting of the Council shall be as determined by the Council itself. 8. Functions, Duties and Powers of the Council: The functions, duties and powers of the Council shall be as follows:-

(a) To determine policies relating to training and research programs to be conducted by the Academy,

(b) To approve the long-term plan of the Academy,

(c) To approve the annual program and budget of the Academy,

(d) To review the work done by the Academy,

(e) To make necessary rules for the Academy,

(f) To perform other functions as prescribed. Chapter-4

Provisions Relating to the Committee

9.
National Judicial Academy Act, 2006

Chapter-4

Provisions Relating to the Committee

9. Constitution of the Committee: (1) There shall be an Executive Committee to perform the functions to be carried out on behalf of the Academy, unless otherwise provided in this Act.

(2) The Committee shall be constituted as follows:-

(a) Executive Director – Chairperson

(b) Secretary, Ministry of Law, Justice and Parliamentary Affairs – Member

(c) Secretary, Judicial Council – Member

(d) Registrar, Supreme Court – Member

(e) Senior-most Deputy Attorney General, Office of the Attorney General – Member

(f) Secretary, Nepal Bar Association – Member

(g) Senior employee of the Academy designated by the Council – Member-Secretary

(3) The Committee may, if deemed necessary, invite any expert working in the field of law and justice to participate in the meeting of the Committee as an observer. 10. Meeting of the Committee: (1) The meeting of the Committee shall be held as required.

(2) The meeting of the Committee shall be called by the Member-Secretary of the Committee on the direction of the Chairperson of the Committee.

(3) The Member-Secretary of the Committee shall provide the Members with a notice including the agenda for discussion in the meeting at least three days in advance.

(4) If more than fifty percent of the total number of Members currently holding office are present in the Committee, it shall be deemed to constitute a quorum for the meeting of the Committee.

(5) The meeting of the Committee shall be presided over by the Chairperson of the Committee, and in his/her absence, by a Member chosen by the Members of the Committee from among themselves.

(6) The opinion of the majority shall prevail in the meeting of the Committee, and in case of a tie, the person presiding over the meeting shall have the casting vote.

(7) The decision of the Committee shall be authenticated by the Member-Secretary of the Committee.

(8) Other procedures relating to the meeting of the Committee shall be as determined by the Committee itself. 11.
National Judicial Academy Act, 2006

11. Functions, Duties and Powers of the Committee: The functions, duties and powers of the Committee shall be as follows:-

(a) To formulate plans of the Academy,

(b) To formulate policies relating to training and research programs to be conducted by the Academy,

(c) To prepare the annual program and budget of the Academy and submit it to the Council,

(d) To conduct or cause to conduct research and training related programs and to provide advisory services,

(e) To evaluate or cause to evaluate training programs conducted by the Academy,

(f) To make arrangements for periodic exchange of services of experienced persons from various fields to make training result-oriented and practical,

(g) To perform or cause to perform other functions as prescribed. Chapter-5

Provisions Relating to Training Programs

12. Power to Determine Training Program and Area: (1) The Academy may, after consultation with the judicial body, determine training programs and related areas as required.

(2) On the basis of the training program and area determined pursuant to subsection (1), the Academy shall determine the training and evaluation methods, materials and subjects. 13. To Cause Evaluation of Training Program: (1) The Academy shall, with the assistance of relevant experts, cause the evaluation of the programs conducted by it from time to time.

(2) On the basis of the evaluation made pursuant to subsection (1), the Academy may modify or change its training program as required. 14. Power to Use Training Technology: The Academy may use useful and modern training technology in its training programs, considering the nature of the work of the trainees and the subject matter. 15. Power to Arrange Training Materials: The Academy may arrange necessary and suitable training materials for the training programs. 16. To Prepare List of Trainers: (1) The Academy shall prepare a list of trainers of persons capable of providing training or orientation on matters of law and justice.

(2) While preparing the list pursuant to subsection (1), the Academy shall, as far as possible, prepare separate lists by subject and area.

(3) The list prepared pursuant to subsection (1) shall be updated by the Academy from time to time. Chapter-6

Provisions Relating to Executive Director and Employees

17.
National Judicial Academy Act, 2006

Chapter-6

Provisions Relating to Executive Director and Employees

17. Provisions Relating to Executive Director: (1) There shall be an Executive Director to function as the administrative chief of the Academy.

(2) The Chief Justice may, on the recommendation of the Judicial Council, deploy or appoint a person to the post of Executive Director from among persons who are serving as a judge of the Supreme Court, serving as a Chief Judge or judge of a High Court, have served as a judge of the Supreme Court or Chief Judge or judge of a High Court, or are qualified to be a judge of a High Court, and who have competence in management, research and training work.

(3) The term of office of the Executive Director shall be a maximum of four years, and if his/her work is found satisfactory, he/she may be re-deployed or re-appointed for one term. Provided that a sitting judge deployed to the post of Executive Director may be reverted to work as a judge before the completion of his/her term on the recommendation of the Judicial Council.

(4) The remuneration and other terms and conditions of service and facilities of the Executive Director shall be as prescribed. 18. Power to Remove Executive Director from Post: (1) If the Executive Director fails to faithfully discharge his/her official responsibilities, or if his/her work is not found satisfactory, or if the Council is of the opinion that he/she has engaged in misconduct, the Chief Justice may, on the recommendation of the Judicial Council, remove him/her from the post of Executive Director before the expiry of the term of office. Provided that, prior to such removal, he/she shall not be deprived of an opportunity to submit his/her defense.

(2) Notwithstanding anything contained in subsection (1), an Executive Director deployed from the post of a sitting judge shall be subject to action on grounds of misconduct according to the law relating to his/her service conditions. 19. Functions, Duties and Powers of the Executive Director: The functions, duties and powers of the Executive Director shall be as follows:-

(a) To implement or cause to implement the decisions and directives made by the Council and the Committee,

(b) To prepare the long-term plan, annual program and budget of the Academy and submit them to the Council and the Committee,

(c) To submit the progress report and annual report of the Academy to the Council and the Committee,

(d) To inspect, monitor and evaluate or cause to inspect, monitor and evaluate training programs conducted by the Academy,

(e) To perform other functions as prescribed. 20.
National Judicial Academy Act, 2006

20. Power to Deploy Judge for Work of Academy: Upon the request of the Academy, a judge of a High Court or District Court may be deployed on deputation for a specified period to carry out any work related to research, investigation or training of the Academy. 21. Provisions Relating to Employees of the Academy: (1) There shall be employees in the Academy as prescribed.

(2) The appointment, remuneration, terms of service and facilities of the employees of the Academy shall be as prescribed.

(3) Upon the request of the Academy, an employee of the Nepal Judicial Service may be deployed on deputation for a specified period to perform the work of the Academy. Chapter-7

Provisions Relating to Fund and Audit

22. Fund of the Academy: (1) The Academy shall have a separate Fund, and the following amounts shall be deposited in that Fund:-

(a) Amount received from the Government of Nepal by way of grant,

(b) Amount received from any foreign government, person, international agency or organization,

(c) Amount received from advisory services and research work conducted by the Academy,

(d) Amount received from the sale of publications published by the Academy,

(e) Amount received from other sources.

(2) Before receiving the amount pursuant to clause (b) of subsection (1), the Academy shall obtain the approval of the Government of Nepal.

(3) The amount of the Fund of the Academy shall be deposited by opening an account in a bank.

(4) All expenses incurred in the name of the Academy shall be borne from the amount deposited in the Fund pursuant to subsection (1).

(5) The operation of the account of the Fund of the Academy shall be as prescribed. 23. Accounts and Audit: (1) The accounts of income and expenditure of the Academy shall be maintained in accordance with the current law.

(2) The audit of the Academy shall be conducted by the Auditor General. Chapter-8

Miscellaneous

24. Power to Constitute Sub-Committee or Task Force: (1) The Academy may, as required, constitute a sub-committee or task force for any work to be done pursuant to this Act.

(2) The functions, duties, powers and procedures of a sub-committee or task force constituted pursuant to subsection (1), and the facilities to be received by the members of such sub-committee or task force, shall be as prescribed by the Academy. 25.
National Judicial Academy Act, 2006

25. Annual Report to be Published: (1) The Academy shall, each year, prepare and publish publicly a report relating to its activities.

(2) The report pursuant to subsection (1) shall include, among other things, the programs conducted by the Academy during the year, the amount received, the cost incurred in conducting the programs, the achievements from the programs, and the improvements to be made in the future. 26. Delegation of Powers: (1) The Council may, as required, delegate any of the powers conferred on it under this Act to the Committee or the Executive Director.

(2) The Committee may, as required, delegate any of the powers conferred on it under this Act to a sub-committee or task force constituted pursuant to Section 24, the Executive Director or an officer-level employee of the Academy.

(3) The Executive Director may, as required, delegate any of the powers conferred on him/her under this Act to any officer-level employee under his/her supervision. 27. Contact with Government of Nepal: The Academy shall make contact with the Government of Nepal through the Ministry of Law, Justice and Parliamentary Affairs. 28. Power to Make Rules: The Academy may make necessary rules for the implementation of the objectives of this Act. Provided that, while making rules relating to remuneration, facilities and matters involving financial burden on the Government of Nepal, prior consultation with the Government of Nepal shall be made. 29. Effect of Lapse of the National Judicial Academy Ordinance, 2062 (2005): After the lapse of the National Judicial Academy Ordinance, 2062 (2005), unless a contrary intention appears, such lapse shall not-

(a) Revive anything not in force or not existing at the time of the lapse of that Ordinance.

(b) Affect anything done in accordance with that Ordinance or any action already taken or anything already enjoyed after complying with the procedures under that Ordinance.

(c) Affect any right, facility, duty or liability acquired, obtained or enjoyed under that Ordinance.

(d) Affect any penalty, punishment or forfeiture imposed under that Ordinance.

(e) Affect any action or proceeding taken in relation to any such right, facility, duty, liability or penalty, punishment, and any such legal proceeding or measure may be initiated, continued or enforced as if that Ordinance had not lapsed.
Excise Act, 2002

Excise Act, 2058 (2001)

Royal Seal and Publication Date
2058.10.17 (January 30, 2002)
Certification and Publication Date

Amending Acts

1. Republic Strengthening and Some Nepal Laws Amendment Act, 2066 (2009) 2066.10.7 (January 21, 2010)
2. Some Nepal Acts Amendment Act, 2072 (2015) 2072.11.13 (February 25, 2016)
3. Some Nepal Laws Amendment, Consolidation, Adjustment and Repeal Act, 2074 (2017) 2074.06.30 (October 17, 2017)
4. Finance Act, 2075 (2018) 2075.03.32 (July 16, 2018)
5. Some Nepal Acts Amendment Act, 2075 (2018) 2075.11.19 (March 3, 2019)
6. Finance Act, 2076 (2019) 2076.03.30 (July 15, 2019)
7. Finance Act, 2077 (2020) 2077.03.15 (June 28, 2020)
8. Finance Act, 2078 (2021) 2078.06.13 (September 29, 2021)
9. Finance Act, 2079 (2022) 2079.03.31 (July 16, 2022)
10. Finance Act, 2080 (2023) 2080.03.31 (July 16, 2023)
11. Finance Act, 2081 (2024) 2081.04.01 (July 16, 2024)
12. Finance Act, 2082 (2025) 2082.03.30 (July 14, 2025)

Act No. 17 of the year 2058 (2001)



An Act Made to Amend and Consolidate Laws Relating to Excise

Preamble: Whereas it is expedient to amend and consolidate, in a timely manner, the laws relating to the imposition and collection of excise duty on goods produced in or imported into Nepal Deleted by the Republic Strengthening and Some Nepal Laws Amendment Act, 2066. or on services provided, in order to make the process of collecting necessary revenue for the economic development of the country effective and to increase revenue mobilization,

Now, therefore, the Federal Parliament has enacted this Act. This Act was enacted by the Parliament in the first year of the reign of His Majesty King Gyanendra Bir Bikram Shah Dev. 1. Short Title and Commencement: (1) This Act may be called the "Excise Act, 2058."

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

(a) "Exciseable goods or services" means goods or services on which excise duty is leviable under this Act or other applicable laws. Added by Finance Act, 2077.(a1) "Excise stamp" means a security-marked stamp used in such format as prescribed by the Department on exciseable goods, and such term also includes a security-marked sign provided through electronic means or any other symbol prescribed by the Department.

(b) "Goods" means property of both movable and immovable nature.

(c) "Service" means anything other than goods.

(d) "Establishment" means a firm, company or institution established under applicable laws for the purpose of producing, importing, storing or selling and distributing exciseable goods or providing exciseable services.

(e) "License" means a license granted under Section 9.

(f) "Excise Officer" means an officer designated by the Government of Nepal for the purposes of this Act.
Excise Act, 2002

Amended by Finance Act, 2075.(g) "Production" means the act of manufacturing, processing, making or preparing exciseable goods.

(h) "Producer" means a person, firm, company or institution who has obtained a license to produce exciseable goods, and such term shall also mean a person, firm, company or institution providing exciseable services. Added by Finance Act, 2075.(h1) "Tobacco products" means pan masala, gutkha, khaini or similar substances for smoking, chewing or placing in the mouth, mixed with tobacco or elements of tobacco-based substances, and such term also includes cigarettes, beedis, Amended by Finance Act, 2081.cigars, electronic cigarettes (vapes) and hookah flavors.

(i) "Person" means any individual, establishment, association, partnership firm, cooperative, joint venture, operator of a trust or fund, proprietor, agent or representative acting as a principal, and such term also includes an entity that produces or imports exciseable goods for profit or without profit and sells them wholesale or retail or in any form, or the branch, sub-branch or other similar place of business of such entity. Amended by Finance Act, 2075.(j) "Factory price" means the price determined by adding only the cost incurred in producing such goods and the profit of the establishment, without including excise duty or any other tax on the exciseable goods.

(k) "Price" means,-

(1) in the case of goods produced, the factory price,
(2) in the case of services, the price as per the invoice,
Amended by Finance Act, 2075.(3) in the case of imported goods, the price determined under subsection (2) of Section 7.

(l) "Import" means the act of bringing exciseable goods from abroad into Nepal Deleted by the Republic Strengthening and Some Nepal Laws Amendment Act, 2066. in accordance with applicable laws.

(m) "Invoice" means a bill, receipt voucher or acknowledgement issued stating the price under this Act. Amended by Finance Act, 2080.(n) "Department" means the Inland Revenue Department.

(o) "Director General" means the Director General of the Department. Amended by Finance Act, 2082.(o1) "Liquor" means a substance having more than zero point five percent alcohol produced by fermenting grains, fruits or any other starchy substance through a biochemical process or by any other method, and such term also includes raksi, jand, chhyang, whisky, rum, gin, brandy, vodka, beer, wine, sherry, champagne, cider, perry, mead, malt whisky, sake, soju, vermouth, prepared beverages mixed with liquor, industrial alcohol, rectified spirit, malt spirit, silent spirit, denatured spirit, E.N.A., and heads spirit. Added by Finance Act, 2075.(o2) "Prepared liquor" means all types of alcoholic substances made from a mixture containing less than fifty-three point zero six percent alcohol by volume. Added by Finance Act, 2075.(o3) "L.P." means the strength of pure ethanol in London Proof.
Excise Act, 2002

Added by Finance Act, 2075.(o2) "Prepared liquor" means all types of alcoholic substances made from a mixture containing less than fifty-three point zero six percent alcohol by volume. Added by Finance Act, 2075.(o3) "L.P." means the strength of pure ethanol in London Proof. Added by Finance Act, 2075.(o4) "L.P. liter" means the quantity of pure ethanol at fifty-three point zero six percent per liter. Added by Finance Act, 2075.(o5) "U.P." means strength below London Proof. Added by Finance Act, 2075.(o6) "O.P." means strength above London Proof. Added by Finance Act, 2075.(o7) "Physical control system" means a system under which the production, removal, import and export of exciseable goods are carried out under the control of an Excise Officer or an employee designated by him or her. Added by Finance Act, 2075.(o8) "Self-removal system" means a system under which the production, removal, import and export of exciseable goods or services other than those based on the physical control system are carried out. Added by Finance Act, 2075.(o9) "Excise assessment" means the assessment of excise duty made under this Act. Added by Finance Act, 2075.(o10) "Proceeds" means the total amount determined by adding the price of exciseable goods or services and the excise duty leviable thereon under this Act. Added by Finance Act, 2075.(o11) "Electronic means" means computer, internet, email, fax, electronic cash machine, fiscal printer, and such term also includes electronic payment methods and other approved methods prescribed by the Department.

(p) "Prescribed" or "as prescribed" means as prescribed or as specified in the rules made under this Act. 3. Excise Duty Leviable: Excise duty as specified in the Schedule shall be leviable at the time of removal of exciseable goods or services produced from an establishment, import, and sale of services. Added by Finance Act, 2075.3A. Assessment and Collection of Excise Duty: (1) The responsibility for assessment and collection of excise duty leviable under this Act shall lie with the producer who produces exciseable goods or services. Provided that, for imported goods, the assessment and collection of excise duty shall be carried out by the concerned customs office.

(2) If excise duty is also leviable at the stage of sale and distribution in addition to the production or import of any goods, the responsibility for assessment and collection of excise duty under this Act shall lie with the importer or seller.

(3) The excise duty paid on raw materials consumed in the production of exciseable goods may be adjusted against the excise duty payable at the time of removal of the finished goods.
Excise Act, 2002

Added by Finance Act, 2075.3B. Excise Duty Not Leviable: (1) Excise duty shall not be leviable on goods or services subject to excise under Section 3 in the following circumstances:-

(a) If exported outside Nepal, or if goods other than liquor or cigarettes are sold to an approved duty-free shop (bonded warehouse and duty-free shop),

(b) If an approved bonded warehouse sells cigarettes or liquor to a person or entity enjoying diplomatic or concessional facilities recommended by the Ministry of Foreign Affairs, Government of Nepal,

Provided that,-

(1) A bonded warehouse shall not be prevented from selling and distributing goods other than cigarettes and liquor without levying excise duty.
(2) At the time of importing exciseable goods to be sold from a bonded warehouse Amended by Finance Act, 2080.or purchasing goods produced within Nepal, a cash deposit or bank guarantee equivalent to the excise duty leviable on such goods must be furnished.

(2) The release or refund procedure for the cash deposit or bank guarantee under clause (b) of subsection (1) shall be as prescribed by the Department.

(3) If goods produced or manufactured within Nepal, after being exported outside Nepal, are re-imported due to refusal by the concerned party or any other reason, and such goods are to be re-exported within three months of import, the excise duty leviable at the time of such re-import shall be kept as a deposit, and after such goods are re-exported, the concerned customs office shall refund the deposit amount.

(4) An industry producing and exporting exciseable goods abroad may, when exporting exciseable goods, adjust the excise duty paid at the time of purchase or import of raw materials used in producing the exported quantity, against the excise duty payable at the time of removal of goods under subsection (3) of Section 3A.

(5) For the excise duty amount that cannot be adjusted under subsection (4), a claim may be made before the Excise Officer for refund.

(6) The Excise Officer shall, upon inquiry and examination, if the claim appears reasonable, refund the excise duty amount claimed under subsection (5) within sixty days of the claim.

(7) To claim a refund of excise duty under subsection (5), there must be at least fifteen percent value addition in the export of tobacco products, liquor products, and pan masala.

(8) If a claim for refund is not made within one year from the date of expiry of the period for submitting details under subsection (5), or if there is no value addition as per subsection (7), the excise duty under this section shall not be refunded. Amended by Finance Act, 2075.4.
Excise Act, 2002

Amended by Finance Act, 2075.4. Collection of Excise Duty: (1) Except as otherwise provided in this Act, excise duty on exciseable goods or services under this Act shall be collected in the following circumstances:-

(a) In the case of goods produced by an industry to which the physical control system applies, at the time of removal from the establishment for sale,
(b) In the case of goods or services based on the self-removal system, at the time of issuing the invoice,
(c) In the case of imported goods, at the time of entry of such goods into Nepal at the customs point,
(d) In the case of imported services, as prescribed by the Department.

(2) Notwithstanding anything contained in subsection (1), the Department may, in respect of any goods or services, prescribe that excise duty shall be collected at the time of production of such goods or provision of such services. Added by Finance Act, 2075.4A. Liability to Pay Excise Duty: The liability to pay excise duty under this Act shall be on the following person:-

(a) In the case of goods or services produced within Nepal, the producer,
(b) In the case of imported goods, the person mentioned in the bill of lading, air waybill, invoice or application for customs clearance for obtaining such goods,
(c) In the case of auction of exciseable substances, the person accepting the auction,
(d) In the case of goods other than liquor or cigarettes sold from a duty-free shop, if such goods are subsequently resold or used for other purposes, the person reselling or using them,
(e) If any goods or services change from a non-exciseable condition to an exciseable condition, the person holding the ownership of such goods,
(f) In circumstances other than those mentioned in clauses (a) to (e), the person prescribed by the Department. Added by Finance Act, 2075.4B. Time Limit for Depositing Excise Duty: (1) The excise duty collected under this Act shall be deposited as follows:-

(a) In the case of goods based on the physical control system, at the time of removal of such goods,
(b) In the case of goods or services produced and sold or distributed under the self-removal system, within the 25th day of the month following the month in which the invoice was issued,
(c) In the case of imported goods, at the time of entry of such goods into Nepal,
(d) In the case of imported services, as prescribed by the Department.

(2) If excise duty is not paid within the time limit under clause (b) of subsection (1), a late fee shall be charged at the rate of zero point zero five percent per day on the outstanding excise duty amount.
Excise Act, 2002

Added by Finance Act, 2075.4C. Exemption from Excise Duty: (1) Excise duty shall be exempted on goods imported by a person or entity entitled to diplomatic facilities upon the recommendation of the Ministry of Foreign Affairs.

(2) Notwithstanding anything contained in subsection (1), excise duty shall also be exempted in the following circumstances:-

(a) Where motor vehicles not older than ten years from the year of first manufacture, imported by foreign missions and donor agencies under diplomatic or concessional facilities, are transferred to a project in accordance with the approved annual program of that project and changed to government number plates, or where motor vehicles not older than ten years from the year of first manufacture, imported in the name of a project under full or partial concessional facilities (except those imported on credit or bank guarantee), are transferred to Amended by Finance Act, 2082.a local level, community school, community hospital or government body after the project completion with the approval of the Ministry of Finance,

Amended by Finance Act, 2081.(b) Where a motor vehicle not older than ten years from the year of first manufacture, imported by a diplomatic mission, project, person, other government body or non-governmental organization under concessional facilities, or an old motor vehicle used by a diplomatic mission and diplomatic staff that cannot be operated due to accident or technical reasons, is to be scrapped beyond further use and its registration cancelled, with the approval of the Ministry of Finance, in respect of such motor vehicle,

(c) Where the owner of a motor vehicle imported under partial customs concessional facilities for private use dies, and such motor vehicle is transferred to the name of his or her spouse.

(d) Armored personnel carriers, motor vehicles, weapons and all types of goods taken on credit for use by the contingents of the Nepali Army, Armed Police Force and Nepal Police deployed for peacekeeping at the request of the United Nations.

(3) An industry producing goods using ninety percent or more of domestic rags or waste (scrap) materials shall be exempted from excise duty on such production. 4D. Control on Sale and Distribution: (1) The Government of Nepal may control the sale and distribution of any exciseable goods it deems necessary and manage them as prescribed.
Excise Act, 2002

4D. Control on Sale and Distribution: (1) The Government of Nepal may control the sale and distribution of any exciseable goods it deems necessary and manage them as prescribed. Amended by Finance Act, 2078.(2) A businessperson dealing in liquor, except for hotel, restaurant and party palace operators, shall be allowed to deal only in liquor and Amended by Finance Act, 2081.tobacco products.

(3) A licensee dealing in tobacco substances must conduct business of such substances from a separate place.

(4) Notwithstanding anything contained in subsections (2) and (3), a departmental store must conduct business of liquor and tobacco substances by keeping a separate sales counter. Added by Finance Act, 2075.4E. Provision Relating to Gifts and Cash Discounts: Industries relating to liquor, beer or tobacco substances, importers of such goods, and their sellers shall not conduct any type of gift program, nor shall such industries Deleted by Finance Act, 2077 provide discounts when selling such products. If such an act is found to have been done, it shall be deemed a violation of the license conditions. 5. Appointment or Designation of Excise Officer: For the purposes of this Act, the Government of Nepal may appoint the required number of Excise Officers, and if the Government of Nepal deems necessary, it may designate any other officer of the Government of Nepal to perform the functions of an Excise Officer. 6. Jurisdiction of Excise Officer: The jurisdiction of an Excise Officer shall be as prescribed by the Government of Nepal. Amended by Finance Act, 2075.7. Determination of Price of Exciseable Goods or Services: (1) If excise duty is leviable on any goods or services produced within Nepal on the basis of price, excise duty shall be imposed on the following basis:-

(a) The factory price determined by the producer when selling exciseable goods,
(b) In the case of services, the price at the time of sale of the service, or
(c) The price prescribed by the Department based on production cost or other suitable basis.

(2) In respect of goods imported into Nepal, excise duty shall be imposed on the price arrived at after adding customs duty to the price determined for the purpose of levying customs duty on such goods.

(3) On services, excise duty shall be assessed and collected based on the price determined as per the invoice.

(4) An Excise Officer may, as necessary for the purpose of assessment and collection of excise duty, make a re-determination or additional determination of price. 8.
Excise Act, 2002

8. Requirement to Obtain License: (1) Without obtaining a license under this Act, no one shall Amended by Finance Act, 2080.produce, export, import, sell or store exciseable goods or provide exciseable services to anyone.

(2) A person, firm, company or institution wishing to obtain a license under subsection (1) shall submit an application for a license to the Excise Officer in the prescribed format with the prescribed fee. Amended by Finance Act, 2075.9. Provisions Relating to License: (1) Without obtaining a license under this Act or the rules made under this Act, no one shall Amended by Finance Act, 2080.produce, export, import, sell or store exciseable goods or provide exciseable services to anyone. Provided that, an excise license shall not be required for importing exciseable goods under diplomatic facilities upon the recommendation of the Ministry of Foreign Affairs, Government of Nepal, and for the export, import, sale or storage of goods other than tobacco products under the self-removal system Amended by Finance Act, 2082..

(2) A person, firm, company or institution wishing to obtain a license under subsection (1) shall submit an application for a license to the Excise Officer in the prescribed format with the prescribed fee.

(3) Upon receipt of an application for a license under subsection (2) before the Excise Officer, after making necessary inquiries and if deemed appropriate, the Department or the Excise Officer designated by the Department shall grant the license in the prescribed format.

(4) The term of a license granted under subsection (3) shall remain valid up to one fiscal year.

(5) For renewal of a license, Deleted by Finance Act, 2082. the licensee shall, after the expiry of the term under subsection (4), deposit the prescribed fee and renew the license within the month of Shrawan. Provided that,-

(a) If any licensee so desires, he or she may renew the license for three fiscal years at once by depositing the renewal fee.
(b) A licensee producing beedi, tobacco, khaini, pan masala, gutkha, or importing khad-sari industry and khuwam and gud must renew by depositing the renewal fee as prescribed.
Excise Act, 2002

Amended by Finance Act, 2077.(c) A license granted for goods other than tobacco products to which the self-removal system applies shall not require renewal.

(6) For licensees other than producers and importers who do not renew within the period under subsection (5), to renew the license, a penalty of twenty-five percent of the renewal fee within the first three months after the expiry of such period, fifty percent within the following three months, seventy-five percent within the following three months, and Amended by Finance Act, 2082.thereafter for the remaining period of that fiscal year and for each subsequent license term, one hundred percent penalty shall be paid. Amended by Finance Act, 2082.(6A) For licensees who are producers and importers and do not renew within the period under subsection (5), to renew the license, a penalty of fifty percent of the renewal fee within the first three months after the expiry of such period, one hundred percent within the second three months thereafter, and thereafter for the remaining period of that fiscal year and for each subsequent license term, two hundred percent penalty shall be paid. Deleted by Finance Act, 2078

Added by Finance Act, 2078.(6B) Deleted by Finance Act, 2082

(7) If any person does business without obtaining a license under subsection (1), he or she shall not be exempted from the fee leviable for the license and its renewal. Added by Finance Act, 2075.9A. Suspension of License: (1) If a licensee ceases to carry on business of exciseable goods or services, he or she shall, within fifteen days, submit an application to the Excise Officer for suspension of the license stating the reason therefor.

(2) Upon receipt of an application under subsection (1), the Excise Officer shall decide whether to suspend the license of the licensee or not, and if it appears necessary to suspend the license, he or she shall suspend such license and inform the licensee within fifteen days of receipt of the application.

(3) A licensee whose license has been suspended under subsection (2) shall not be required to submit the details under Section 10A from the month following the suspension.

(4) A licensee shall not be required to renew the license under Section 9 for the entire period during which the license is suspended under subsection (2).

(5) If a licensee wishes to resume business of goods or services under a license suspended under subsection (2), he or she shall submit an application to the Excise Officer, and upon receipt of such application, the Excise Officer shall grant permission to commence business. Added by Finance Act, 2075.9B.
Excise Act, 2002

Added by Finance Act, 2075.9B. Cancellation of License: (1) If, from preliminary investigation, it appears that a licensee producing exciseable liquor, cigarettes or tobacco products has produced, removed or sold and distributed such goods without affixing an excise stamp or by using counterfeit or reused stamps, or has hidden the records of raw materials required for the production of such goods and produced and stored them, thereby evading excise duty, the Excise Officer may suspend the license of such licensee for up to three months.

(2) During the period of suspension of license under subsection (1), the licensee shall not be allowed to produce, sell or remove the goods he or she had been producing.

(3) If any person is proven to have committed an act under this section, such act shall be deemed an offense under this Act. 10. Revocation of License: The Department may revoke a license granted under Amended by Some Nepal Acts Amendment Act, 2075.subsection (3) of Section 9 in the following circumstances:-

(a) If a condition or restriction specified in the license is found to have been violated,
(b) If it appears contrary to public interest,
Added by Finance Act, 2075.(c) If excise duty is not paid,
Added by Finance Act, 2075.(d) If the licensee entity is dissolved or if the licensee submits an application for revocation of the license,
Added by Finance Act, 2075.(e) If renewal is not done under Section 9. Added by Finance Act, 2075.10A. Submission of Excise Return: A person having the responsibility for assessment and collection of excise duty under Section 3A shall submit the details of exciseable transactions of each month to the Excise Officer within twenty-five days after the expiry of such month, either as provided under subsection (3) of Section 10Ga or by registered post, in the prescribed excise return format. Such return shall be submitted whether or not any exciseable transaction was conducted in that month. Added by Finance Act, 2075.10B.