chhatramani/nepal_legal_acts_corpus_english huggingface dataset:
Income Tax Act, 2002

Amended by the Finance Act, 2079.(4) Subject to sub-section (3), tax shall be levied on the following persons in the following manner: -

(a) On whichever of the following amounts is higher, tax shall be levied at the rate under sub-section (1) or (2) of this Schedule, treating such amount as if it were the only taxable income of such natural person or couple: -

(1) The amount remaining after deducting the amount of such gain from the total taxable income of such natural person or couple,

(2) Five hundred thousand rupees in the case of a natural person or six hundred thousand rupees in the case of a couple.

(b) Tax shall be levied on the remaining part of such taxable income at the rate of ten percent. Provided that,

(1) If the ownership of the disposed non-business taxable asset (land and house property) is five years or more than five years, tax shall be levied at the rate of five percent.

(2) If the ownership of the disposed non-business taxable asset (land and house property) is less than five years, tax shall be levied at the rate of seven point five percent.

(3) In the case of a gain from the disposal of an interest in an entity listed with the Nepal Securities Board, held for more than three hundred sixty days, tax shall be levied at the rate of five percent, and in the case of a gain from the disposal of an interest held for three hundred sixty days or less, tax shall be levied at the rate of seven point five percent. Added by the Finance Act, 2079.(4A) Notwithstanding anything contained elsewhere in this section, the income of a resident natural person not engaged in operating a business, under sub-sections (6B), (6C), (6D) of Section 91A, shall be taxed at Amended by the Finance Act, 2080.five percent.

(5) In the case of a natural person working in a remote area designated by the Government of Nepal, tax under this section shall be calculated only on the amount remaining after deducting from the taxable income up to a maximum of fifty thousand rupees as prescribed as remote area allowance.

(6) In the case of an employee working in a Nepali diplomatic mission abroad, tax under this section shall be calculated only on the amount remaining after deducting seventy-five percent of the foreign allowance from the taxable income.
Income Tax Act, 2002

Amended by the Finance Act, 2076.(7) The amount of tax under sub-section (4) of Section 4 of the Act shall be as follows: -

(a) In the case of a natural person conducting business in a metropolis or sub-metropolis area, seven thousand five hundred rupees,

(b) In the case of a natural person conducting business in a municipality area, four thousand rupees,

(c) In the case of a natural person conducting business in an area other than those mentioned in clauses (a) and (b), two thousand five hundred rupees.

(8) Tax shall be levied at the rate of twenty-five percent on the taxable income of a non-resident natural person for any income year.

(9) Removed by the Finance Act, 2077. Added by the Finance Act, 2078.(9A) Notwithstanding anything contained elsewhere in this section, if a resident natural person has pension income, tax under this section shall be calculated only on the amount remaining after deducting from the taxable income an amount equal to twenty-five percent of the amount mentioned in clause (a) of sub-section (1) for a natural person or clause (a) of sub-section (2) for a couple. Provided that the limit of the amount so deducted shall not exceed the prescribed amount. Added by the Finance Act, 2075.(10) Notwithstanding anything contained elsewhere in this section, if a resident natural person is a person with disability, tax under this section shall be calculated only on the amount remaining after deducting from the taxable income an additional amount equal to fifty percent of the amount mentioned in clause (a) of sub-section (1) for such natural person or clause (a) of sub-section (2) for a couple. Added by the Finance Act, 2075.(11) Notwithstanding anything contained elsewhere in this section, if a resident natural person is a woman earning only remuneration income, there shall be a ten percent rebate in the amount of tax payable by such natural person. Added by the Finance Act, 2075.(12) Notwithstanding anything contained elsewhere in this section, if a resident natural person has taken investment insurance, tax under this section shall be calculated only on the amount remaining after deducting from the taxable income the annual premium paid for such insurance or Amended by the Finance Act, 2079.forty thousand rupees, whichever is lower. Amended by the Finance Act, 2080.(13) Notwithstanding anything contained elsewhere in this section, the following annual income tax shall be collected from rental vehicles at the time of vehicle registration or renewal through the transport management office from the owner: -

 Type of Vehicle Annual Tax Payable per Vehicle

 (1) Car, Jeep, Van, Micro Bus
 (a) Up to 1300 cc Rs. 5,500/-
 (b) From 1301 to 2000 cc Rs.
Income Tax Act, 2002

5,500/-
 (b) From 1301 to 2000 cc Rs. 6,000/-
 (c) From 2001 cc to 2900 cc Rs. 6,500/-
 (d) From 2901 cc to 4000 cc Rs. 8,000/-
 (e) All above 4001 cc Rs. 9,000/-
 (2) Mini Truck, Mini Bus, Water Tanker Rs. 8,000/-
 (3) Mini Tipper Rs. 9,000/-
 (4) Truck, Bus Rs. 10,500/-
 (5) Machinery equipment like Dozer, Excavator, Loader, Roller, Crane Rs. 15,500/-
 (6) Oil Tanker, Gas Bullet, Tipper Rs. 15,500/-
 (7) Tractor Rs. 2,500/-
 (8) Power Tiller Rs. 2,000/-
 (9) Auto Rickshaw, Three Wheeler, Tempo Rs. 2,500/-
 (10) Electric Vehicle
 (a) Up to 50 kW Rs. 3,000/-
 (b) From 50 kW to 125 kW Rs. 4,000/-
 (c) From 125 kW to 200 kW Rs. 6,000/-
 (d) All above 200 kW Rs. 7,500/-

(14) Removed by the Finance Act, 2076.

(15) Removed by the Finance Act, 2076. Added by the Finance Act, 2075.(16) Notwithstanding anything contained elsewhere in this section, if a resident natural person has taken health insurance with a resident insurance company, tax under this section shall be calculated only on the amount remaining after deducting from the taxable income the annual premium paid for such insurance or twenty thousand rupees, whichever is lower. Added by the Finance Act, 2078.(16A) Notwithstanding anything contained elsewhere in this section, if a resident natural person has taken insurance on a private building owned by him/her with a resident insurance company, tax under this section shall be calculated only on the amount remaining after deducting from the taxable income the annual premium paid for such insurance or five thousand rupees, whichever is lower. Amended by the Finance Act, 2078.(17) While calculating tax on turnover amount under sub-section (4A) of Section 4 of the Act, tax under sub-section (4) of Section 4 of the Act on turnover up to thirty lakh rupees and tax at the following rates on the turnover amount exceeding that shall be levied: -

(a) For a person dealing in goods with commission or value addition up to three percent, including gas, cigarettes, zero point two five percent of the turnover amount for turnover exceeding thirty lakh rupees up to fifty lakh rupees, and zero point three percent of the turnover amount for turnover exceeding fifty lakh rupees up to one crore rupees,

(b) For a person conducting a business other than that mentioned in clause (a), one percent of the turnover amount for turnover exceeding thirty lakh rupees up to fifty lakh rupees, and zero point eight percent of the turnover amount for turnover exceeding fifty lakh rupees up to one crore rupees,

(c) For a person conducting a service business, two percent of the turnover amount. 2.
Income Tax Act, 2002

2. In respect of an entity: (1) Subject to Amended by the Finance Act, 2076.sub-sections (2), (3), (5) and (7) of this section, tax shall be levied at the rate of twenty-five percent on the taxable income of any entity for any income year.

(2) Tax shall be levied at the rate of thirty percent on the taxable income of any bank, financial institution, general insurance business, Added by the Finance Act, 2080.entity conducting financial transactions, or entity dealing in telecommunications and internet services, money transfer, capital market business, securities business, merchant banking business, commodity futures market, securities and commodity brokerage business, cigarettes, bidis, cigars, chewing tobacco, khaini, gutkha, pan masala, liquor, beer, or engaged in petroleum operations under the Nepal Petroleum Act, 2040, for any income year. Explanation: In the case of petroleum operations, "taxable income" shall mean the taxable income determined in accordance with the procedures specified in the petroleum agreement and this Act and the Rules made under this Act. Amended by the Finance Act, 2080.(3) If a cooperative institution registered under the Cooperatives Act, 2074 conducts business other than tax-exempt business, tax shall be levied at the following rates: -

(a) Five percent if operated within a municipality area,
(b) Seven percent if operated within a sub-metropolis area,
(c) Ten percent if operated within a metropolis area,

Provided that, in the case of a cooperative institution conducting savings and credit business, tax shall be levied at the following rates: -

(1) Ten percent if operated within a municipality area,
(2) Fifteen percent if operated within a sub-metropolis area,
(3) Twenty percent if operated within a metropolis area.

(3A) Removed by the Finance Act, 2076. Added by the Some Nepal Acts Amendment Act, 2075.(3B) Tax shall be levied at the rate of twenty percent on the taxable income of a school or college registered and operated under a public trust.

(4) Added by the Finance Act, 2078.
Income Tax Act, 2002

Added by the Some Nepal Acts Amendment Act, 2075.(3B) Tax shall be levied at the rate of twenty percent on the taxable income of a school or college registered and operated under a public trust.

(4) Added by the Finance Act, 2078. Amended by the Finance Act, 2075.(5) For any income year, tax under sub-section (1) and sub-section (4) of Section 1 of this Schedule shall be levied on the taxable income of a trust of a deceased resident person or a disabled resident natural person, treating such trust as a resident natural person in the case of the person receiving the property or the trustee or such trust.

(6) Tax shall be levied at the rate of five percent on the income remitted abroad by a foreign permanent establishment in Nepal of any non-resident person for any income year.

(7) Tax shall be levied at the rate of five percent on the taxable income of any non-resident person in relation to the income referred to in Section 70 of the Act for any income year. Provided that, in the case of a non-resident person providing water transport, air transport or telecommunications services that do not depart from Nepal to another foreign country, tax shall be levied at the rate of two percent. Schedule-2

(Relating to Section 19)

Determination of Depreciation

1.
Income Tax Act, 2002

Provided that, in the case of a non-resident person providing water transport, air transport or telecommunications services that do not depart from Nepal to another foreign country, tax shall be levied at the rate of two percent. Schedule-2

(Relating to Section 19)

Determination of Depreciation

1. Classification and pooling of depreciable assets: (1) The classification of depreciable assets shall be as follows: -

 Class Description of Asset

 "A" Buildings, structures and other similar constructions of a permanent nature.
 "B" Computers, data processing equipment, furniture, fixtures and office equipment.
 "C" Automobiles, buses and mini-buses.
 "D" Construction and excavation equipment and depreciable assets not included elsewhere, including sub-section (3) of section 17, sub-section (3) of section 18 and sub-section (3) of this Schedule.
 "E" Intangible assets other than depreciable assets mentioned in class "D".

(2) A person shall place any depreciable asset owned and used for the purpose of earning income from a business or investment in any income year in the following pools at the time it is first owned or used, and such pools shall be considered the pools of that person's depreciable assets for that year: -

(a) In relation to assets of class "A", "B", "C" or "D" owned or used by that person, depreciable assets of the same class shall be placed in the same pool with other assets of the same class.
(b) In relation to depreciable assets of class "E", even if they are assets of the same class, they must be placed in separate pools.

(3) The cost incurred for the exploration of natural resources, mineral extraction activities and development thereof in the course of earning income from a business shall be treated as if it were the cost incurred in purchasing an asset for the business related to that income. 2.
Income Tax Act, 2002

2. Depreciation expense: (1) A person may deduct, for any income year, an expense equal to the depreciation of assets in each pool calculated under sub-sections (2) and (6) of this section from the pools of depreciable assets of that person.

(2) A person must calculate the depreciation deduction for assets in a pool for his/her income year using the following formula: -

A × B

Where: "A" means the depreciable base amount in the asset pool at the end of that income year.
"B" means the depreciation rate applicable to that pool as mentioned in Section 3 of this Schedule.

(3) The depreciable base amount of depreciable assets in class "A", "B", "C" or "D" at the end of any income year shall be determined by subtracting the amount in clause (c) from the sum of clauses (a) and (b) as follows: -

Provided that the amount after such subtraction shall not be less than zero: -

(a) The amount remaining after deducting the depreciation expense for that pool calculated under sub-sections (2) and (6) from the depreciable base amount of that pool at the end of the preceding year.
(b) The expense according to Amended by the Finance Act, 2075.sub-section (5) of this Schedule or the cost added to the pool in that income year for assets added to that pool within that income year.
(c) Any amount received from the disposal of any asset of that pool during that year.

(4) The depreciable base amount of each depreciable asset under class "E" at the end of any income year shall be the total of the following amounts: -

(a) The depreciable base amount of depreciable assets in the pool at the end of the preceding income year, and
(b) The amount added under sub-section (5) to that depreciable base amount for the asset within that pool during that fiscal year.

(5) The cost incurred for any depreciable asset included in any pool of a person's depreciable assets shall be added to the depreciable base amount of the relevant pool as follows: -

(a) At the time the asset is included in the pool under Section 1 of this Schedule or at the time the cost for acquiring the asset is incurred, whichever is later, the first part shall be calculated using the following formula and added: -

A/3 × B

For the purposes of this clause, "A" shall have the following value for the following periods: -

(i) For the period from the beginning of the income year to the end of Poush, the value shall be three,
(ii) For the period from Magh to the end of Chaitra, the value shall be two, and
(iii) For the period from Baisakh to the end of the income year, the value shall be one.

"B" means such cost amount.

(b) The remaining part of the cost shall be added in the income year following the income year in which the first part was added, provided that the pool has not been dissolved in the interim according to sub-section (2) of Section 4 of this Schedule.

(6) If the depreciation expense calculated under sub-section (2) of this section from the depreciable base amount of assets in a pool of class "A", "B", "C" or "D" is less than two thousand rupees, the entire remaining amount shall be calculated as an additional depreciation expense.
Income Tax Act, 2002

3. Rate of depreciation: (1) Subject to sub-section (2), the rate of depreciation applicable for each pool mentioned in sub-section (2) of Section 2 of this Schedule shall be as follows: -

 Class Rate

 "A" 5 percent
 "B" 25 percent
 "C" 20 percent
 "D" 15 percent
 "E" The rate percent arrived at by dividing the cost of the asset at the time of its purchase by the useful life of the asset, rounded to the nearest half year. Amended by the Finance Act, 2077.(2) Projects referred to in sub-section (2) of Section 19 of this Act and entities referred to in Amended by the Finance Act, 2062.sub-sections (2B), (3C) and (3Tha) of Section 11 of the Act shall be entitled to an additional one-third on the depreciation rate applicable to depreciable assets mentioned in classes "A", "B", "C" and "D" mentioned in sub-section (1) of this Schedule. Added by the Finance Act, 2075.(3) A person may claim a deduction of fifty percent of the capital amount of assets capitalised for generating energy required for his/her business purpose as depreciation expense in the same year. Added by the Finance Act, 2075.(4) If a person issues bills and invoices by installing a fiscal printer and cash machine, the lump sum expense incurred for such printer and cash machine may be claimed as depreciation expense in the same year. 4. Disposal of depreciable assets: (1) While calculating the income from the disposal of depreciable asset or assets used in a business or investment in that income year, if clause (a) exceeds clause (b), the amount of such excess shall be included in that income.

(a) The incomes received from the disposal of depreciable assets of a person in any income year falling under classes "A", "B", "C" or "D" of a pool,
(b) The depreciable base amount of the pool at the end of that year under sub-section (3) of Section 2 of this Schedule, without including the income from the disposal.

(2) If a person disposes of all assets in a pool of his/her depreciable assets before the end of any income year, the pool shall be deemed to be dissolved, and the following shall apply: -

(a) If the amount of depreciation calculated according to the following formula for the assets in the pool exceeds the depreciable base amount of the pool, the person shall be deemed to have received the amount of such excess for that year.
Income Tax Act, 2002

A - B or

(b) If the amount arrived at from the calculation of depreciation according to the following formula for the assets in the pool exceeds the depreciable base amount of the pool, the person shall be allowed a deduction for that year equal to such excess. B - A

Explanation: For the purposes of this section: -

(1) "A" shall mean the incomes (incomings) received or to be received by a person from the disposal of such asset during that year.
(2) "B" shall mean the total amount of clauses (i), (ii) and (iii): -
(i) The written down value of the pool at the end of the preceding year,
(ii) The expenses (outgoings) of that year added to the depreciable base amount of the pool, and
(iii) The expenses (outgoings) to be added to the depreciable base amount of the pool in the following year under sub-section (5) of Section 2 of this Schedule.
(3) For the purposes of this Schedule, the written down value of a pool of depreciable assets at the end of any income year means the following amount: -
(a) In the case of a pool of class "A", "B", "C" or "D", the amount resulting after deducting any depreciation calculated for that year for that pool under sub-sections (2) and (6) of Section 2 of this Schedule from the depreciable base amount of that pool at the end of the preceding income year,
(b) In the case of a pool of class "E", the amount resulting after deducting all expenses allowed to that person as deductions under sub-section (1) of Section 2 of this Schedule for past income years from the depreciable base amount of that pool at the end of the preceding income year.
Radio Act, 1957

Radio Act, 2014

Royal Seal Date
2014.12.19

Date Published in Nepal Gazette
2015.1.4

Amending Acts
Royal Seal and Publication Date

1. Some Nepal Laws (Amendment and Reorganization) Act, 2020 2020.11.16
2. Judicial Administration Reform Act, 2031 2031.4.18
3. Radio (First Amendment) Act, 2046 2046.7.11
4. Act to Amend Some Nepal Acts Relating to Communications, 2047 2047.7.14
5. Judicial Administration Act, 2048 2048.2.16
6. Act to Amend Some Nepal Acts Relating to Communications, 2057 2057.10.18

Authentication and Publication Date

7. Act to Revive Provisions of Some Nepal Acts, 2063 2063.4.23
8. Act to Strengthen the Republic and Amend Some Nepal Laws, 2066 2066.1.7
9. Act to Amend Some Nepal Acts, 2072 2072.11.13

Act No. 26 of the year 2014



An Act to Control and Regulate the Keeping, Making, and Using of Radio Apparatus in Nepal

Whereas it is desirable to maintain peace and order and the good conduct of the general public by controlling and regulating the keeping, making, and using of radio apparatus in Nepal, amended by Some Nepal Laws (Amendment and Reorganization) Act, 2020. this Act is hereby enacted and promulgated by His Majesty the King. 1. Short Title, Extension, and Commencement: (1) This Act may be called the "Radio Act, 2014."

(2) This Act shall extend to the whole of Nepal.

(3) This Act shall come into force on such date as the Government of Nepal may appoint by notification published in the Nepal Gazette. The Act is appointed to commence from 2016.9.16 according to the notification published in the Nepal Gazette dated 2016.9.13. 2. Definitions: Unless the subject or context otherwise requires, in this Act,-

Amended by the First Amendment.(a) "Radio apparatus" means the following apparatus used for the purpose of receiving or sending words, images, or signals by radio waves without continuous wire connection:

(1) All types of satellite receiving systems including dish antenna,

(2) The following within the radio spectrum from 30 kilohertz to 3000 gigahertz frequency:

(a) L.F., M.F., H.F., V.H.F., U.H.F., S.H.F., E.H.F. transmitters and communication devices,
(b) Radio transmitter,
(c) Television transmitter,
(d) Wireless transmitter,
(e) Walkie-talkie,
(f) Cordless telephone,
(g) Video sender,
(h) Amateur radio,
(i) All types of satellite communication devices including Inmarsat,

(3) Cordless microphone,
(4) Radio-controlled toys and models,
(5) Radio receiver, television receiver, video monitor, and
(6) Such apparatus as the Government of Nepal may, by notification in the Nepal Gazette, designate as radio apparatus from time to time.

(b) "Prescribed" or "as prescribed" means prescribed or as prescribed by the rules made under this Act. 3.
Radio Act, 1957

3. Prohibition on Keeping, Making, or Using Radio Apparatus Without License: Except as otherwise provided in Section 4, no person shall keep, make, or use any radio apparatus without a license obtained under this Act. Amended by the Ordinance to Amend Some Nepal Acts Relating to Communications, 2062, and automatically revived by the Act to Revive Provisions of Some Nepal Acts, 2063.Provided that a person who has obtained a license to operate telecommunications services under the Telecommunications Act, 2053, or a subscriber using telecommunications services through such person, shall not be required to obtain a license under this Act for keeping, making, or using radio apparatus related to telecommunications services. 4. Power of Government of Nepal to Exempt Any Person or Institution or Radio Apparatus from the Application of this Act: The Government of Nepal may, by rules made under this Act, with or without imposing certain conditions, exempt any person or institution or any radio apparatus as prescribed from the application of the provisions of this Act. 5. Manner of Obtaining License: (1) Any person desiring to obtain a license under this Act shall submit an application in the prescribed form along with the prescribed fee to the Government of Nepal or an officer designated by the Government of Nepal. Upon receipt of such application, the Government of Nepal or the officer designated by it may, as the case may be, grant a license in the prescribed form. Deleted by the First Amendment.

(2) The duration of each license granted under sub-section (1), the manner of its renewal, and the fee payable for such renewal shall be as prescribed.

(3) If an officer other than the Government of Nepal designated by the Government of Nepal refuses to grant the license applied for in the application submitted under sub-sections (1) and (2), the person aggrieved by such refusal may, within 35 days from the date of receipt of the order of refusal, file an appeal against such order with the Government of Nepal, and the decision of the Government of Nepal on such appeal shall be final. Amended by the Act to Amend Some Nepal Acts Relating to Communications, 2057.6.
Radio Act, 1957

Amended by the Act to Amend Some Nepal Acts Relating to Communications, 2057.6. Penalty: (1) If any person keeps, makes, or uses any radio apparatus without a license as required by Section 3, the Government of Nepal or an officer designated by the Government of Nepal shall confiscate such radio apparatus and impose a fine equal to the value of the radio apparatus, determined by assessing its value, on the person keeping, making, or using the radio apparatus.

(2) If any person does any other act contrary to this Act or the rules made under this Act, other than as mentioned in sub-section (1), the Government of Nepal or an officer designated by the Government of Nepal may impose a fine not exceeding fifty thousand rupees on such person.

(3) If any person repeats an act punishable under sub-section (1) or (2), such person shall be liable to double the initial penalty. 7. Amended by the Act to Amend Some Nepal Acts Relating to Communications, 2047.Chief District Officer May Issue Search Warrant: (1) If there is reasonable cause to suspect that any radio apparatus related to an offense punishable under this Act is in any house, land, or vehicle of any kind, the Amended by the Act to Amend Some Nepal Acts Relating to Communications, 2047.Chief District Officer may, at any time, issue a warrant to search such house, land, or vehicle.

(2) An officer receiving a warrant to search under sub-section (1) may enter any house, land, or vehicle mentioned in such warrant and take possession of any radio apparatus which he suspects to be related to an offense punishable under this Act. 8. Confiscated Radio Apparatus to Belong to Government of Nepal: All radio apparatus confiscated under sub-section (2) of Section 6 and unclaimed radio apparatus shall belong to the Government of Nepal. 9. Appeal: If any person is not satisfied with the decision of the Government of Nepal or an officer designated by the Government of Nepal under Section 6, such person may file an appeal against such decision in the Amended by the Act to Amend Some Nepal Acts, 2072.High Court. 10.
Radio Act, 1957

Appeal: If any person is not satisfied with the decision of the Government of Nepal or an officer designated by the Government of Nepal under Section 6, such person may file an appeal against such decision in the Amended by the Act to Amend Some Nepal Acts, 2072.High Court. 10. Power to Make Rules: (1) For the purpose of achieving the objectives of this Act, the Government of Nepal may make rules by notification published in the Nepal Gazette.

(2) Without prejudice to the generality of the power conferred by sub-section (1), such rules may in particular make provision for the following matters:

(a) Deleted by the First Amendment.

(b) Persons or institutions to which this Act shall not apply,

(c) Procedure and conditions for granting, renewing, suspending, and revoking licenses, the form of license, and the fee payable for granting and renewing licenses,

(d) Maintenance of records of radio apparatus acquired, sold, distributed, or kept in possession by dealers of radio apparatus,

(e) Conditions to be complied with by persons making or dealing in radio apparatus while making or selling and distributing radio apparatus, and

(f) Other matters required to be prescribed under this Act.

(3) Deleted by the First Amendment
Human Trafficking and Transportation (Control) Act, 2007

Human Trafficking and Transportation (Control) Act, 2064

Certification and Publication Date
2064.04.8

Amending Acts

1. Act to Amend Some Nepal Acts to Maintain Gender Equality and End Gender-Based Violence, 2072 2072.06.14
2. Act to Amend Some Nepal Acts, 2072 2072.11.13
3. Act to Amend, Consolidate, Adjust and Repeal Some Nepal Laws, 2074 2074.06.30
4. Act to Amend Some Nepal Acts to Make Them Consistent with the Constitution of Nepal, 2075 2075.11.19
5. Act to Amend Some Nepal Acts relating to the Civil Code, 2075 2076.01.02
6. Act to Amend Some Acts relating to Prevention of Money Laundering and Promotion of Business Environment, 2080 2080.12.30

Act No. 5 of the year 2064 made by the Legislature-Parliament

An Act made to provide for the control of human trafficking and transportation

Preamble: Whereas it is desirable to provide legal provisions in relation to controlling the act of human trafficking and transportation and to protecting and rehabilitating persons victimized by such act,

The Legislature-Parliament has enacted this Act. Chapter-1

Preliminary

1. Short title, extent, and commencement: (1) This Act may be called the “Human Trafficking and Transportation (Control) Act, 2064”.

(2) This Act shall come into force immediately.

(3) This Act shall apply throughout Nepal and also to any person who, residing outside Nepal, commits an offence under this Act against a Nepali citizen. 2. Definitions: Unless the subject or context otherwise requires, in this Act,-

(a) “Offence” means an act under Section 3.

(b) “Centre” means a rehabilitation centre established under Section 13.

(c) “Victim” means a person who has been sold, transported, or forced into prostitution.

(d) “Child” means a person who has not completed the age of eighteen years.

(e) “Exploitation” means the act of enslaving or bonding, and the term also includes the removal of human organs otherwise than in accordance with prevailing law.

(f) “Prescribed” or “as prescribed” means prescribed or as prescribed in the rules framed under this Act. Chapter-2

Provisions relating to Offence and Investigation

3. Prohibition of human trafficking and transportation: (1) No person shall commit or cause to be committed human trafficking and transportation.

(2) If a person commits an act under sub-section (1), he/she shall be deemed to have committed an offence under this Act. 4.
Human Trafficking and Transportation (Control) Act, 2007

Prohibition of human trafficking and transportation: (1) No person shall commit or cause to be committed human trafficking and transportation.

(2) If a person commits an act under sub-section (1), he/she shall be deemed to have committed an offence under this Act. 4. Deemed to have committed human trafficking and transportation: (1) If a person commits any of the following acts, he/she shall be deemed to have committed human trafficking:-

(a) Selling or buying a person for any purpose,

(b) Forcing a person into prostitution, with or without any benefit,

(c) Removing a human organ otherwise than in accordance with prevailing law,

(d) Engaging in prostitution.

(2) If a person commits any of the following acts, he/she shall be deemed to have committed human transportation:-

(a) Taking a person abroad for the purpose of buying or selling,

(b) Taking away a person from his/her residing house, place, or person, or keeping with oneself, or taking under one's control, or placing in any place, or taking from one place to another within Nepal or abroad, or handing over to another person, by inducing, alluring, deceiving, defrauding, conspiring, using force, coercion, abducting, holding the body as hostage, taking advantage of a vulnerable situation, rendering unconscious, misusing position or power, alluring the guardian or caretaker, or by causing fear, terror, intimidation, threat, or coercion, with the intention of forcing into prostitution or exploiting. Inserted by the Act to Amend Some Acts relating to Prevention of Money Laundering and Promotion of Business Environment, 2080.(c) Committing or causing to be committed an act related to human trafficking by making false or fake documents or by deceiving any Nepali citizen, foreigner, or migrant person with the mala fide intention of taking them abroad or unlawfully making such person enter a country other than his/her own country or the place where he/she resides, directly or indirectly, for the purpose of obtaining any illegal gain or other advantage. Inserted by the Act to Amend Some Acts relating to Prevention of Money Laundering and Promotion of Business Environment, 2080.(d) Sending someone to another country using the route of Nepal for the purpose of buying or selling, or bringing someone to Nepal for the purpose of sending to any country. 5. Filing a complaint: (1) Any person who knows that an offence under Section 3 has been committed, is being committed, or is about to be committed, may file a complaint at the nearest police office.

(2) If the person filing a complaint under sub-section (1) makes a written request to keep his/her name confidential, the police office registering the complaint shall keep his/her name confidential. 6.
Human Trafficking and Transportation (Control) Act, 2007

6. Getting statement authenticated: (1) If the complaint under Section 5 is made by the victim himself/herself, the police office shall immediately record his/her statement and shall immediately produce him/her before the nearest District Court for the authentication of such statement.

(2) When produced for authentication of statement under sub-section (1), notwithstanding anything written in the prevailing law and even if the case related to that statement is not within the jurisdiction of that District Court, the judge of such District Court shall read over the statement to the person, and if it is written as per his/her words, authenticate it mentioning that very content, and if not as per his/her words, mention what and how much difference there is, and authenticate it.

(3) If the statement is authenticated under sub-section (2), the court may accept the statement so authenticated as evidence even if such victim is not present in court during the proceedings of the case. 7. Power to arrest or search: (1) If information is received that any act deemed to be an offence under this Act has been committed, is being committed, or is about to be committed in any house, land, place, or vehicle, and if it appears that without immediate action the offender may abscond or escape or any evidence related to such offence may be lost or destroyed, then, notwithstanding anything written in the prevailing law, a police employee of at least the rank of Police Assistant Inspector may, at any time, prepare a memo and do the following acts:-

(a) Enter, search, or take possession of such house, land, place, or vehicle,

(b) If anyone obstructs or opposes while doing such act, open or break windows or doors as necessary and take necessary action,

(c) Arrest such person without a warrant or conduct a search of the person,

(d) Seize or take possession of all clues and evidence found in such house, land, place, or vehicle.

(2) While doing an act under sub-section (1), such police employee shall, as far as possible, do so in the presence of a representative of the local level, and if not possible, in the presence of persons present at that time, and shall prepare a mucchalika (site report) thereof and give a copy of it to the owner of the concerned house, land, or vehicle. Amended by the Act to Amend, Consolidate, Adjust and Repeal Some Nepal Laws, 2074.(3) If any person is arrested without a warrant under sub-section (1), the arrested person shall, along with such arrest, be presented before the officer having authority to hear the case for approval of such arrest.
Human Trafficking and Transportation (Control) Act, 2007

Amended by the Act to Amend, Consolidate, Adjust and Repeal Some Nepal Laws, 2074.(3) If any person is arrested without a warrant under sub-section (1), the arrested person shall, along with such arrest, be presented before the officer having authority to hear the case for approval of such arrest. Amended by the Act to Amend Some Nepal Acts to Maintain Gender Equality and End Gender-Based Violence, 2072.8. Action to be taken by keeping the accused in custody: Notwithstanding anything written in the prevailing law, while taking action in a case related to any other offence under this Act, except the offence under clause (d) of sub-section (1) of Section 4, if there is reasonable ground to believe from the evidence immediately available that the accused has committed the offence, the court shall take action by keeping the accused in custody. 9. Burden of proof: Notwithstanding anything written in the prevailing law, if a person is accused of having committed an offence under this Act, the burden of proving that he/she has not committed such offence shall be on that person. Amended by the Act to Amend Some Nepal Acts to Maintain Gender Equality and End Gender-Based Violence, 2072.10. Right to engage a legal practitioner: In the course of proceedings of a case related to an offence under this Act, the victim may, if he/she so desires, engage a legal practitioner. Amended by the Act to Amend Some Nepal Acts to Maintain Gender Equality and End Gender-Based Violence, 2072.11. Right to engage an interpreter, sign language expert, or translator: If the victim does not understand the language used in the proceedings of a case related to an offence under this Act, he/she may, with the permission of the concerned office or court, engage an interpreter, sign language expert, or translator. The Government of Nepal shall bear the prescribed amount out of the expenses incurred in engaging such interpreter, sign language expert, or translator upon the request of the concerned person. Chapter-3

Provisions relating to Rescue, Rehabilitation, and Reunification

12. Rescue-related work: If any Nepali citizen has been sold abroad, the Government of Nepal shall arrange for his/her rescue. Inserted by the Act to Amend Some Nepal Acts to Maintain Gender Equality and End Gender-Based Violence, 2072.12a. Power to make necessary arrangements for mutual legal assistance: While rescuing under Section 12 or in judicial proceedings of a case related to an offence punishable under this Act that is in a foreign country, the Government of Nepal may make necessary arrangements for obtaining mutual legal assistance in accordance with the prevailing law. 13.
Human Trafficking and Transportation (Control) Act, 2007

13. Rehabilitation centre: (1) For the purpose of providing physical or mental treatment to victims, rehabilitating them socially, and reuniting them with their families, the Government of Nepal shall establish rehabilitation centres as required. Inserted by the Act to Amend Some Nepal Acts to Make Them Consistent with the Constitution of Nepal, 2075.(1a) In coordination with the Government of Nepal, the Provincial Government and the local level may establish rehabilitation centres as required. Inserted by the Act to Amend Some Nepal Acts to Make Them Consistent with the Constitution of Nepal, 2075.(1b) If the Provincial Government or the local level wishes to operate rehabilitation centres established by the Government of Nepal, the Government of Nepal may transfer such centres to be operated by the Provincial Government or the local level.

(2) An organization may, with the prescribed approval, establish and operate a rehabilitation centre for the purpose of sub-section (1), and the Government of Nepal shall conduct regular and effective monitoring of such organization and the rehabilitation centre established by it. Inserted by the Act to Amend Some Nepal Acts to Make Them Consistent with the Constitution of Nepal, 2075.(2a) The monitoring of a centre established and operated by the Provincial Government or the local level under sub-sections (1a) and (1b) shall be done by the concerned Provincial Government or the local level.

(3) The Government of Nepal may provide financial and other assistance to a centre operated under sub-section (2) as prescribed.

(4) The centre shall arrange for the social rehabilitation and family reunification of the person staying in the centre.

(5) The centre must arrange for necessary medication, treatment, and counseling services and facilities for the victim.

(6) No person shall force a victim staying in the centre to do any work against his/her will.

(7) Provisions relating to the management, operational standards, monitoring of the centre, skill-oriented training and employment for the victim, rehabilitation, and family reunification shall be as prescribed. 14. Rehabilitation Fund: Amended by the Act to Amend Some Nepal Acts to Maintain Gender Equality and End Gender-Based Violence, 2072.(1) For operating the rehabilitation centres established under sub-section (1) of Section 13, Deleted by the Act to Amend Some Acts relating to Prevention of Money Laundering and Promotion of Business Environment, 2080. the Government of Nepal shall establish a Rehabilitation Fund.
Human Trafficking and Transportation (Control) Act, 2007

Amended by the Act to Amend Some Nepal Acts to Maintain Gender Equality and End Gender-Based Violence, 2072.(6) If a person who filed a complaint under Section 5 gives any statement during the trial of the case that is contrary to the statement given by him/her earlier, or after proceedings have been initiated against someone based on his/her earlier statement or information, falsifies facts related thereto, or deliberately changes the statement, or fails to appear when called by the court, or fails to assist the court, he/she shall be liable to imprisonment from three months to one year. Amended by the Act to Amend Some Nepal Acts to Maintain Gender Equality and End Gender-Based Violence, 2072.16. No punishment: If a person knows or has reasonable grounds to believe that he/she is about to be bought, sold, or forced into prostitution, or has been taken, bought, sold, or forced into prostitution, and while seeking help to escape or flee from any place, if someone obstructs, opposes, stops, uses force, attempts to kill, or attempts to rape, and if that person, being convinced that he/she cannot escape, flee, save his/her life, or protect himself/herself from rape without using force against such obstruction, opposition, force, arrest, attempt to kill, or attempt to rape, commits an act resulting in the death of or any injury to the person obstructing, opposing, arresting, using force, attempting to kill, or attempting to rape, then, notwithstanding anything written in the prevailing law, such person shall not be liable to any punishment. 17. Compensation: (1) The court shall order the offender to pay reasonable compensation to the victim, not less than an amount equal to fifty percent of the fine imposed.
Human Trafficking and Transportation (Control) Act, 2007

17. Compensation: (1) The court shall order the offender to pay reasonable compensation to the victim, not less than an amount equal to fifty percent of the fine imposed. Inserted by the Act to Amend Some Nepal Acts to Maintain Gender Equality and End Gender-Based Violence, 2072.(1a) Notwithstanding anything written in sub-section (1), if it appears that due to the low financial status of the offender or for any other reason the victim cannot obtain compensation from the offender, the court may order to pay reasonable compensation to the victim from the Victim Relief Fund Amended by the Act to Amend Some Acts relating to Prevention of Money Laundering and Promotion of Business Environment, 2080. established under prevailing law.

(2) Amended by the Act to Amend Some Nepal Acts to Maintain Gender Equality and End Gender-Based Violence, 2072.If the victim dies before receiving the compensation amount under sub-section (1) or (1a), such amount shall be given to the minor children of the victim as prescribed, and if there are no such children, to the dependent parents of the victim.

(3) If there are no minor children or dependent parents of the victim entitled to receive the compensation amount under sub-section (2), such amount shall be deposited in the Rehabilitation Fund under Section 14. Chapter-5

Miscellaneous

18. Confiscation of property: (1) If a person has obtained any movable or immovable property from an offence under this Act, all such property shall be confiscated.

(2) If it is proven that a person knowingly used or allowed the use of his/her house, land, or vehicle for committing or causing to be committed an act deemed to be an offence under this Act, such house, land, or vehicle shall be confiscated. 19. Reward: (1) If, based on information provided by any person that an act deemed to be an offence under this Act has been committed or is about to be committed, any person is rescued or a person involved in such act is arrested, the person providing such information shall be given a reward from the Rehabilitation Fund under Section 14 an amount equal to ten percent of the fine imposed under Section 15.

(2) If more than one person provided information under sub-section (1), such amount shall be given to them in equal proportion. 20. Confidentiality of informant's details: The name, address, and details of the information received from an informant providing information under sub-section (1) of Section 19 shall be kept confidential. 21.
Human Trafficking and Transportation (Control) Act, 2007

20. Confidentiality of informant's details: The name, address, and details of the information received from an informant providing information under sub-section (1) of Section 19 shall be kept confidential. 21. Remission of sentence: (1) If any accused charged with an offence under this Act admits the offence committed by him/her and assists the police, government attorney, or court in gathering evidence related to such offence or in arresting other accused persons or their gang or accomplices, and if he/she has committed the offence for the first time, the court may, while imposing punishment for such offence, grant a remission of up to twenty-five percent of the punishment. Provided that, if the assistance provided by him/her is not corroborated by other evidence, or if he/she gives a statement in court that is contrary to the assistance provided to the police or government attorney, then, notwithstanding anything written in this Act or the prevailing law, a case may be filed again against him/her.

(2) Notwithstanding anything written in sub-section (1), remission of sentence under this Section shall not be granted in the following circumstances:-

(a) Granting remission to the principal accused,

(b) For trafficking or transportation of a child,

(c) If the person has already availed the benefit of remission once. 22. Power to claim: At the time of filing a case in court for an offence under this Act, the concerned government attorney may claim that the accused has committed a criminal offence involving moral turpitude. 23. Power to form committee: (1) The Government of Nepal may, as prescribed, form a National Committee and, as required, District Committees for the purpose of controlling offences under this Act and coordinating between government agencies and non-governmental organizations in matters relating to the rehabilitation of victims.

(2) The functions, duties, and powers of the committee under sub-section (1) shall be as prescribed. 24. Punishment for obstruction: If any person obstructs or opposes the work and proceedings relating to investigation and inquiry of an offence under this Act, he/she shall be liable to a fine of up to ten thousand rupees. 25. Prohibition of publicity: (1) No person shall publish in newspapers or publicize through other means of communication the real name, photograph, or any details detrimental to the character of a victim without his/her consent.

(2) A person who publishes a name, photograph, or details or publicizes them contrary to sub-section (1) shall be liable to a fine from ten thousand rupees to twenty-five thousand rupees. 26.