chhatramani/nepal_legal_acts_corpus_english huggingface dataset:
Local Government Operation Act, 2017

13. Fixing Minimum Rates: (1) A Rural Municipality and a Municipality shall fix the local minimum rates of construction materials, wages, fares, and fees for the purpose of construction works and other services within their area.

(2) While fixing the wage rate for laborers pursuant to sub-section (1), it shall be fixed at not less than the national minimum remuneration fixed by the Government of Nepal.

(3) The rate pursuant to sub-section (1) shall be fixed within fifteen days prior to the start of each fiscal year. 14. Formation of Committee, Sub-Committee or Task Force: (1) The Executive may, as necessary to organize its work proceedings, form a committee or sub-committee under the convenership of a member.

(2) A Rural Municipality and a Municipality may form a task force under the convenership of a member or subject expert in fields requiring subject expertise.

(3) The scope of work, procedure, and other matters of the committee, sub-committee, or task force formed pursuant to sub-section (1) or (2) shall be as prescribed at the time of forming such committee, sub-committee, or task force. 15. Mobilization and Coordination: A Rural Municipality and a Municipality may encourage the mobilization and coordination promotion of consumers, the private sector, community organizations, cooperative societies, and non-governmental organizations within its area while carrying out development, construction, and service delivery works at the local level. 16.
Local Government Operation Act, 2017

17. Meetings and Decisions: (1) A meeting of the Executive shall be held at least once a month.
(2) In a meeting of the Executive, if more than fifty percent of the number of members currently holding office in the Executive are present, the quorum shall be deemed to be constituted.
(3) Decisions at the meeting of the Executive shall be made by consensus.
(4) If a decision cannot be reached by consensus pursuant to sub-section (3), the decision made by a majority of the number of members currently holding office in the Executive shall be the decision of the Executive.
(5) Other provisions relating to meetings and decisions of the Executive shall be in accordance with the regulations made pursuant to Article 218 of the Constitution. 18. Delegation of Power: (1) The Executive may delegate some of the powers vested in it to the Chairperson or Chief, Vice-Chairperson or Deputy Chief, member of the Ward Committee, a committee or sub-committee under it, or the Chief Administrative Officer or an officer employee.
(2) The Chairperson or Vice-Chairperson, or the Chief or Deputy Chief may delegate some of the powers vested in him/her to a member or employee.
(3) The Ward Committee or Ward Chairperson may delegate some of the powers vested in it/him/her to a member or employee of the Ward Committee. Chapter-4

Meeting and Working Procedure of the Assembly

19.
Local Government Operation Act, 2017

Chapter-4

Meeting and Working Procedure of the Assembly

19. Meeting of the Assembly: (1) The meeting of the Assembly shall generally be held twice a year.
(2) The meeting of the Assembly shall be convened by the Chairperson or Chief.
(3) If one-third of the members of the Assembly make a written request to the Chairperson or Chief stating that it is necessary to convene a meeting of the Assembly, specifying the subject or reason, the Chairperson or Chief shall convene a special meeting of the Assembly within fifteen days.
(4) The Chief Administrative Officer shall, under the direction of the Chairperson or Chief, send a notice with the date, time, place, and agenda of the meeting to all members of the Assembly at least seven days before the day of the meeting.
(5) If more than fifty percent of the total number of members currently holding office in the Assembly are present, the quorum for the meeting of the Assembly shall be deemed to be constituted.
(6) The Chairperson or Chief shall preside over the meeting of the Assembly, and in his/her absence, the Vice-Chairperson or Deputy Chief.
(7) The decision of the majority shall be valid in the meeting of the Assembly, and if the votes are equal, the person presiding over the meeting of the Assembly shall have a casting vote.
(8) The decision of the meeting of the Assembly shall be certified by the person presiding over the Assembly.
(9) The Chief Administrative Officer shall act as the secretary of the Assembly.
(10) Other procedures relating to the meeting of the Assembly shall be as determined by the Assembly itself.
(11) The provisions contained in this section shall apply only so long as the Provincial Law does not otherwise provide in relation to the meeting of the Assembly. Chapter-5

Procedure Relating to Management of the Assembly

20. Method of Introducing a Bill in the Assembly: (1) The Executive may introduce a Bill in the Assembly on a subject within the jurisdiction of the Rural Municipality or Municipality. Explanation: For the purpose of this section, "Bill" means a draft of an Act submitted to the Assembly.
(2) In matters relating to the management of the Assembly, the procedure according to this Chapter shall be followed unless otherwise provided in the Provincial Law. 21. Method of Passing and Certifying a Bill: (1) If a Bill introduced pursuant to Section 20 is passed by a majority of the number of members currently holding office in the Assembly, the Speaker of the Assembly shall certify such Bill within fifteen days.
(2) A Bill certified pursuant to sub-section (1) shall become an Act. 22.
Local Government Operation Act, 2017

25. Work to be Done in Coordination: (1) Non-governmental organizations, consumer committees, cooperative societies, and other social and community organizations must work in coordination with the local level. Provided that, if any international non-governmental organization works in coordination with the local level, it must have obtained prior approval of the Government of Nepal for such work.
(2) While coordinating with the local level pursuant to sub-section (1), the following must be done:
(a) Conduct any study, survey, or program based on an agreement with the local level,
(b) Include its annual plan, program, and budget in the annual plan, program, and budget of the local level,
(c) Adopt the joint monitoring and progress reporting system prescribed by the local level.
(3) If any organization works contrary to this section, the local level may prohibit the implementation of such work or action.
(4) Other provisions relating to coordination shall be in accordance with local law. 26. Work may be Done in Partnership or Joint Management: A Rural Municipality and a Municipality may, while conducting its work, engage in partnership, agreement, or joint management with other Rural Municipalities or Municipalities for the following matters for cost reduction, maximum utilization of resources, or effective service delivery:
(a) Large infrastructure construction, purchase and management of heavy machinery and equipment,
(b) Disaster management,
(c) Operation and management of transport,
(d) Development and operation of waste disposal sites or treatment systems,
(e) Operation of fire brigade and ambulance services,
(f) Settlement development and land use planning,
(g) Promotion and development of tourism, technology, and culture,
(h) Joint ventures,
(i) Operation, promotion, and development of technical education at basic and secondary levels,
(j) Inter-local level sister relations,
(k) Exchange of good practices and experiences,
(l) Physical and financial assistance,
(m) Other appropriate subjects. Chapter-7

Provisions Relating to Building Construction and Roads

27. Building Construction Prohibited Without Map Approval: (1) No person shall construct a building without map approval from the Rural Municipality or Municipality. Provided that, in the case of areas and structures prescribed by the Rural Municipality or Municipality, there shall be no bar to constructing a building without map approval.
Local Government Operation Act, 2017

Building Construction Prohibited Without Map Approval: (1) No person shall construct a building without map approval from the Rural Municipality or Municipality. Provided that, in the case of areas and structures prescribed by the Rural Municipality or Municipality, there shall be no bar to constructing a building without map approval. Explanation: For the purpose of this section, "building construction" means constructing a new building, demolishing and rebuilding an old building, adding floors, altering the facade, or making additions or alterations to existing structures to create windows, doors, balconies, eaves, porches, sheds, stables, or garages, or erecting compound walls, and the term also includes a building constructed for joint housing.
(2) A Rural Municipality and a Municipality shall prescribe standards relating to land use based on geo-hazard sensitivity and may grant permission for building construction only in the prescribed area subject to such standards.
(3) Subdivision or plotting of land for buildings without prior approval of the Rural Municipality or Municipality shall not be permitted.
(4) A Rural Municipality and a Municipality may classify buildings within its area and order the reconstruction, retrofitting, or demolition of buildings that are risky from the perspective of earthquake or disaster.
(5) A Rural Municipality and a Municipality may, in a manner not contrary to prevailing law and standards prescribed by the Government of Nepal, prescribe standards for building construction in any settlement or any area thereof that is historically, culturally, touristically, or archaeologically significant, reflecting height, set-back, roof, facade, type of construction material, color, or artistry of the building.
(6) A Rural Municipality and a Municipality may, for all or part of its area, prescribe standard sample maps of uniform design based on the nature, type, and area of land and building for buildings to be constructed in such area, and may provide free of charge maps prepared by its technical staff for service seekers. 28. Application Required for Permission: (1) Any person or government office wishing to construct a building in the Rural Municipality or Municipality area shall submit an application, along with the building map, in the format prescribed by the Rural Municipality or Municipality, to the Rural Municipality or Municipality for permission to construct the building.
Local Government Operation Act, 2017

Explanation: For the purpose of this Chapter, "government office" means all government offices and courts including the Office of the President and Vice-President, the Supreme Court, the Federal Parliament, the Provincial Assembly, constitutional bodies, the Nepali Army, the Armed Police Force, Nepal, the Nepal Police, the Provincial Police.
(2) Notwithstanding anything contained in sub-section (1), if any government body is unable to submit building plans for reasons of national security while applying for permission to construct a building, such application may only mention the length, width, height, number of floors, and total area of the building. Explanation: For the purpose of this Chapter, "map" means drawings, descriptions, and other documents relating to building construction. 29. Matters to be Shown in Map: In a map for constructing a new building, in addition to other matters, a separate toilet and soak pit for such building shall be shown, and if such building is to be adjoined with another building, a separate partition wall for such building shall be shown in the map. 30. Title Deed or Consent Instrument to be Submitted: When applying for permission to construct a building pursuant to Section 28, if the building is to be constructed on land under one's own ownership, a title deed shall be submitted; if on land owned by another, the title deed of such person along with the consent instrument shall also be submitted. Provided that, for the purpose of map approval, no land owned by another may be taken on lease or rent to fulfill the required standards. 31. Inspection to be Done: Within seven days of receipt of an application for permission to construct a building pursuant to Section 28, the Chief Administrative Officer shall inspect whether the application is in due form, and if any formality is incomplete, cause it to be completed, and upon receipt of an application in due form, shall do the following:
(a) If the construction of such building is likely to cause hardship to any neighbor, post a notice in a conspicuous manner at his/her office, the neighbor's house, and the construction site, inviting complaints within fifteen days specifying details of the hardship,
(b) Within three days after the expiry of the period mentioned in clause (a), depute an engineer or sub-engineer and other employees jointly to inspect whether the building can be constructed as stated in the application or not. 32.
Local Government Operation Act, 2017

32. Report to be Submitted: The employees deputed pursuant to clause (b) of Section 31 shall conduct a site inspection to determine whether the building can be constructed according to the standards for settlement development, urban planning, and building construction prescribed by the Government of Nepal, prepare a site inspection memorandum including statements of persons present at the site, and submit a report to the Rural Municipality or Municipality within fifteen days from the date of being deputed for inspection, stating whether the building can be constructed as mentioned in the application or not. 33. Permission to be Granted: (1) If no complaint is received pursuant to clause (a) of Section 31, the Chief Administrative Officer shall grant permission to construct the building within seven days from the date of receipt of the report pursuant to Section 32.
(2) Except in cases where a decision on rights and claims is required upon receipt of a complaint pursuant to clause (a) of Section 31, the Chief Administrative Officer shall grant permission for building construction within thirty days from the date of receipt of the report pursuant to Section 32.
(3) If, from a complaint received pursuant to clause (a) of Section 31, it appears necessary to decide on rights and claims regarding the land for building construction, a notice shall be issued within thirty-five days from the date of such complaint, directing the relevant parties to file a complaint with the concerned District Court. Provided that, if only a part of such land is disputed, and the person submits an application with another map agreeing that the disputed portion shall be subject to the court's decision while the remaining land may be used for construction, the Chief Administrative Officer may grant permission within fifteen days from the date of receipt of such application.
(4) The fee chargeable for granting permission for building construction pursuant to this section shall be as prescribed by the Rural Municipality or Municipality. 34. Map Approval: (1) When the Chief Administrative Officer grants permission to construct a building pursuant to Section 33, he/she shall also approve the map of such building.
(2) While approving the map of a building pursuant to sub-section (1), the Chief Administrative Officer may make necessary additions or alterations to the map to conform to the physical development plan and standards determined in accordance with prevailing law. 35.
Local Government Operation Act, 2017

35. Alteration in Map: If it is necessary to make some alterations later in a map approved pursuant to Section 34, the Chief Administrative Officer may grant permission for alterations in the map for matters other than adding floors, changing the facade, or increasing length and width, provided that such alterations do not adversely affect the standards determined in accordance with prevailing law. Provided that, for works such as adding floors, changing the facade, or increasing length and width, a revised map conforming to the prescribed standards may be submitted and approved upon payment of additional fees prescribed by the Rural Municipality or Municipality. 36. Notice to be Given: Notwithstanding anything contained in this Chapter, if it is not feasible to grant permission for building construction based on the report received pursuant to Section 32 or for any other reason, the Chief Administrative Officer shall, within seven days from the date of receipt of such report, give notice stating the reasons to the person or government body that applied for permission to construct the building pursuant to Section 28. 37. Complaint may be Filed: (1) If permission is not obtained within the period under Section 33, from the date of expiry of such period, or if dissatisfied with the notice given under Section 36, within thirty-five days from the date of receipt of such notice, the person or body that applied for permission to construct the building pursuant to Section 28 may file a complaint with the Chairperson or Chief.
(2) If any complaint is filed pursuant to sub-section (1), the Chairperson or Chief shall investigate the matter and, if it appears that permission for building construction should be granted, direct the Chief Administrative Officer to grant permission as soon as possible. 38. Period for Building Construction: (1) The person or government office that has obtained permission to construct a building must construct such building within two years from the date of obtaining such permission.
(2) If the building cannot be constructed within the period pursuant to sub-section (1), an application for extension of time must be submitted to the Chief Administrative Officer before the expiry of such period, stating the reasons.
(3) Upon receipt of any application pursuant to sub-section (2), the Chief Administrative Officer may, upon payment of a fee of five percent of the previously paid fee, extend the period for building construction for two years. 39.
Local Government Operation Act, 2017

39. Inspection and Action: (1) The Chief Administrative Officer may depute an engineer, sub-engineer, or employee to inspect the following matters in relation to any building that has been constructed or is being constructed in the Rural Municipality or Municipality area:
(a) Whether permission for constructing such building has been obtained in accordance with standards approved by the Government of Nepal,
(b) Whether such building has been or is being constructed according to the map approved in accordance with standards approved by the Government of Nepal, and
(c) Whether such building has encroached upon public land, roads, canals, temples, chowks, drains, sewers, ponds, etc.
(2) The person constructing the building and all persons related to the building construction work shall answer questions asked by the person coming for inspection pursuant to sub-section (1), provide or show documents requested, and provide necessary assistance.
(3) The employee deputed for inspection pursuant to sub-section (1) shall conduct necessary inspection regarding such building construction within fifteen days from the date of being so deputed and submit a report with recommendations to the Chief Administrative Officer. The Chief Administrative Officer shall submit such report to the Chairperson or Chief within seven days.
(4) If, according to the report submitted pursuant to sub-section (2), any person is found to have constructed or is constructing a building contrary to sub-section (1), the Chairperson or Chief shall order the demolition of such building or any part thereof.
(5) If, according to the report submitted pursuant to sub-section (2), any person is found to have constructed or is constructing a building without map approval under this Act or by altering the approved map without approval, the Chairperson or Chief shall impose a fine of up to five hundred thousand rupees for building without map approval, and up to two hundred thousand rupees for building by altering the approved map without approval, and order the demolition of such building or any part thereof.
(6) Before issuing an order pursuant to sub-section (4) or (5), the Chairperson or Chief shall give the person constructing such building a reasonable opportunity to present his/her defense. 40. Appeal: A person dissatisfied with the order given by the Chairperson or Chief pursuant to sub-section (4) or (5) of Section 39 may file an appeal in the District Court within thirty-five days from the date of receipt of notice of such order, and the decision made by the District Court in relation to such appeal shall be final. 41.
Local Government Operation Act, 2017

41. Demolition of Building, Structure and Recovery of Incurred Expenses: (1) If an order is given to demolish a building, structure, or any part thereof pursuant to sub-section (4) or (5) of Section 39, the concerned person must demolish such building, structure, or any part thereof in accordance with the order of the Chairperson or Chief or the decision of the District Court within thirty-five days from the date of the decision of the District Court confirming the demolition order if an appeal has been filed under Section 40, or within thirty-five days from the expiry of the appeal period if no appeal is filed.
(2) If the concerned person fails to demolish such building, structure, or any part thereof within the period pursuant to sub-section (1), the Rural Municipality or Municipality itself shall demolish such building, structure, or any part thereof, and the expenses incurred in such demolition shall be recovered from the concerned person. 42. Special Provision Relating to Map Approval: (1) Notwithstanding anything else contained in this Chapter, in the case of buildings that required map approval under the law in force immediately before the commencement of this Act but were constructed without map approval or by altering the approved map without approval, if building construction standards and codes have been complied with, the Municipality may, once after the commencement of this Act, make the following provision to approve the map or grant permission for alteration in the approved map:
(a) Publish a public notice giving a period of thirty-five days for the concerned person to submit an application with evidence,
(b) If an application is received within the period mentioned in clause (a), conduct a technical site inspection and inquire with neighbors and adjacent persons to ascertain whether building construction standards and codes have been complied with,
(c) If it is ascertained that building construction standards and codes have been complied with, charge three times the fee currently payable for map approval or alteration of approved map.
(2) Notwithstanding anything contained in sub-section (1), the provision shall not apply to apartments, housing, hotels, and other commercial buildings. 43. National Building Code to be Followed and Enforced: (1) While approving a building map pursuant to Section 27, a Rural Municipality and a Municipality shall follow and enforce the National Building Code as determined by the Government of Nepal.
(2) A Rural Municipality and a Municipality may, subject to the National Building Code pursuant to sub-section (1), formulate and implement additional standards. 44.
Local Government Operation Act, 2017

44. National and Provincial Standards to be Adopted: (1) While constructing, operating, or managing roads, physical infrastructure, integrated settlement development and urban planning, land use planning, consumable services, social services, and infrastructure, a Rural Municipality and a Municipality shall adopt the national and provincial standards prescribed by the Government of

(6) In a dispute brought before the Judicial Committee, if the plaintiff files a petition to freeze the account, deposit, or any amount receivable by the defendant in the name of the defendant at any bank, company, financial institution, or other entity, or to prevent the transfer of any immovable property in the possession or ownership of the defendant to anyone by any means, the Judicial Committee may, if it deems appropriate based on a preliminary inquiry, set a period and send a letter to the concerned body for freezing. Upon receipt of such a letter, the concerned body shall freeze accordingly and inform the Judicial Committee thereof.

(7) If, following a freeze under sub-section (6), the defendant files a petition before the Judicial Committee for the release of such freeze, the Committee may, if it considers it appropriate to release the freeze as per the petition, send a letter to the concerned body for the release. Upon receipt of such a letter, the concerned body shall release the freeze accordingly and inform the Judicial Committee thereof.

(8) While exercising its jurisdiction pursuant to Section 47, the Judicial Committee may, in disputes between spouses or concerning the protection of senior citizens, also issue the following interim protective orders to the concerned party for the benefit of the victim, their minor child, or any other person dependent on them: -

(a) To allow the victim to reside in the house they have been living in, to provide food and clothing, to refrain from beating, and to behave with decency and civility,
(b) To provide treatment if the victim has suffered physical or mental injury,
(c) To make arrangements for separate residence if deemed necessary, and to make appropriate provisions for the victim's maintenance while living separately,
(d) To refrain from, and cause others to refrain from, acts of abusing, threatening, or behaving uncivilly towards the victim,
(e) To do or cause to be done any other necessary and appropriate act for the interest and safety of the victim.

(9) If any petition is filed in the Judicial Committee concerning a dispute under Section 47, if a deadline is specified under prevailing law for the defendant to appear before the adjudicating body, the defendant must appear before the Judicial Committee, either in person or through their representative, with a written statement within that same deadline.
Local Government Operation Act, 2017

If no such deadline is specified, the defendant must appear within fifteen days, excluding travel time.

(10) In disputes under Section 47, the Judicial Committee may establish a Mediation Center in each ward for the purpose of facilitating mediation.

(11) If there is more than one Mediation Center in a ward, the Judicial Committee may refer the dispute to a Mediation Center chosen by the parties to the dispute, or, if there is no agreement between the parties on the matter, to any Mediation Center in that ward for resolution by a mediator.

(12) When processing and adjudicating a dispute petition, the Judicial Committee shall follow the procedures for registration of petitions, necessary inquiry and processing of such disputes, service of notice, procedures for summoning parties and facilitating settlement, the period within which the dispute must be resolved, case disposal, and other dispute resolution procedures in accordance with local law. 50. To Provide Written Information: Within thirty-five days from the date of the final decision of a dispute by the Judicial Committee, a certified copy of the decision must be provided to the concerned party. 51. May Appeal: A party dissatisfied with a decision made by the Judicial Committee may appeal to the concerned District Court within thirty-five days from the date of receipt of information about the decision. 52. To Implement Settlement or Decision: (1) The Executive shall immediately implement or cause to be implemented the settlement or decision made by the Judicial Committee.
(2) Other provisions related to the implementation of settlements or decisions made by the Judicial Committee shall be in accordance with local law. 53. To Maintain Records: (1) The Rural Municipality and Municipality shall maintain organized and secure records of documents, settlements, or decisions related to disputes settled or decided by the Judicial Committee.
(2) The Judicial Committee shall submit an annual report of its work to the relevant Assembly through the Chairperson or Chief. Chapter-9
Financial Jurisdiction of Rural Municipality and Municipality

54. Not to Levy Tax, Collect Revenue, or Take Loans Except According to Law: Except as provided by law, the Rural Municipality and Municipality shall not levy any tax, collect revenue, or take loans within their jurisdiction. 55. Integrated Property Tax and Land and Building Tax: (1) The Rural Municipality and Municipality shall levy integrated property tax or land and building tax within their jurisdiction. Provided that, from Shrawan 1, 2075 (July 17, 2018), only integrated property tax shall be levied.
Local Government Operation Act, 2017

55. Integrated Property Tax and Land and Building Tax: (1) The Rural Municipality and Municipality shall levy integrated property tax or land and building tax within their jurisdiction. Provided that, from Shrawan 1, 2075 (July 17, 2018), only integrated property tax shall be levied. Explanation: For the purpose of this section, "Integrated Property Tax" means the property tax levied by calculating in an integrated manner all houses and land owned by a person within the area of the Rural Municipality or Municipality.
(2) While levying tax pursuant to sub-section (1), the following matters shall be taken as a basis: -
(a) The size, type, structure, and use of the land and building, or the state of productive use of immovable property,
(b) The standard of living, economic level, and ability to pay tax of the citizen,
(c) The prevailing market value and depreciation value of the immovable property,
(d) Other bases deemed appropriate by the Assembly.
(3) The Rural Municipality or Municipality may grant exemptions on integrated property tax by setting criteria in accordance with local law. 56. Land Revenue (Malpot): The Rural Municipality and Municipality shall levy land revenue (Malpot) on land within their area based on the use of such land. Provided that land revenue (Malpot) shall not be levied where integrated property tax is imposed. 57. Land and Building Rental Tax: If any person or entity within the area of the Rural Municipality or Municipality leases out a building, house, shop, garage, warehouse, shed, thatch-roofed structure, factory, land, or pond, wholly or partially, the Rural Municipality or Municipality shall levy a rental tax on such rental amount. 58. Business Tax: The Rural Municipality and Municipality shall levy a business tax within their area based on capital investment and financial transactions in trade, business, or services. 59. Rent and Royalty Fees: The Rural Municipality and Municipality shall levy rent and royalty fees within their area for the use of markets, bazaars, or shops constructed, maintained, or operated by themselves, or structures built on government land. 60. Parking Fee: The Rural Municipality and Municipality may levy a parking fee within their area for providing parking service to any vehicle. 61. Herb, Scrap, and Animal Tax: If any person or entity within the area of the Rural Municipality or Municipality makes commercial use of wool, hide, herbs, forest grass (khar), scrap materials, or bones, horns, feathers, skins of dead or killed animals other than those prohibited by prevailing law, or items of a similar nature, the Rural Municipality and Municipality shall levy herb, scrap, and animal tax. 62.
Local Government Operation Act, 2017

62. Service Fee: (1) The Rural Municipality and Municipality shall levy a service fee on services or businesses related to local tourism, entertainment, and adventure sports, including cable cars, trekking, kayaking, canyoning, bungee jumping, zip flyer, rafting, paragliding, operating within their area. Provided that, while levying a fee on services or businesses that operate across a boundary river with another Rural Municipality or Municipality or that cover more than one Rural Municipality or Municipality, coordination must be made with the concerned Rural Municipality or Municipality.
(2) The Rural Municipality and Municipality may levy a service fee on the concerned service provider and service user for the use of any of the following services provided by, or local infrastructure constructed, operated, or managed by them: -
(a) Drinking water, electricity, taps, guest houses, rest houses (dharmashala), libraries, auditoriums, and similar other services and facilities,
(b) Solid waste management, sanitation, drainage, street lighting, and similar services and facilities,
(c) Toilets, parks, bath houses, swimming pools, gymnasiums, guest houses, tourist sites, hostels (hotels), markets, slaughterhouses, crematoria, washing ghats, and similar other facilities,
(d) Roads, bus parks, drains, bridges, lights, and similar services,
(e) Services related to the valuation of immovable property or any other subject,
(f) Any service related to recommendations.
(3) The Rural Municipality or Municipality may itself carry out the work of providing the services and facilities mentioned in sub-sections (1) and (2) or collecting the service fee leviable for the use of such services or facilities, or may cause it to be done through a management contract or the private sector. 63. Not to Levy Tax, Fee, or Charge: (1) The Rural Municipality and Municipality shall not levy tax on matters for which diplomatic missions or diplomats are exempt from tax pursuant to prevailing law.
(2) The Rural Municipality and Municipality shall not levy any kind of tax, fee, or charge on goods imported from abroad by the Government of Nepal, Provincial Government, universities, government hospitals, government-owned corporations, or development committees for projects funded by foreign loans or aid.
(3) Integrated property tax shall not be leviable on the unsold stock of housing constructed under collective housing or joint housing within a period specified by the Rural Municipality or Municipality. Provided that, if such unsold stock is used in any manner, tax shall be levied on such stock.
(4) Integrated property tax shall not be levied on basement areas, gardens, parking areas, and road areas designated for common use in joint housing or collective housing constructed with the approval of the Government of Nepal, Provincial Government, or the Rural Municipality or Municipality. 64.
Local Government Operation Act, 2017

64. Determination, Collection, and Sharing of Taxes within Dual Jurisdiction of Province and Rural Municipality or Municipality: (1) The rates and collection of the following taxes falling within the jurisdiction of the Province and the Rural Municipality or Municipality shall be as follows: -
(a) The Province shall determine the rate and collect the vehicle tax. Provided that the Rural Municipality or Municipality may determine the rate and collect vehicle tax on tangas, rickshaws, auto rickshaws, and e-rickshaws and deposit it into its own fund.
(b) The Province shall determine the rate of land and building registration fee, and the Rural Municipality or Municipality shall collect it.
(c) The Rural Municipality or Municipality shall determine the rate and collect the advertisement tax.
(d) The Province shall determine the rate and method of collection of the entertainment tax, and the Rural Municipality or Municipality shall collect it.
(e) Regarding the determination and collection of tourism fee, it shall be done as follows: -
(1) The Province shall determine the rate and collect the trekking and tourism fee.
(2) The Rural Municipality or Municipality shall determine and collect the entry fee for the use of heritage sites such as gardens, parks, zoos, historical and archaeological heritage, and museums.
(f) The Province shall determine the rate and procedure for natural resource tax on stone, gravel, slate, sand, limestone, shale, mica, and quartzite, and the Rural Municipality or Municipality shall collect it.
(2) Notwithstanding anything written in sub-section (1), the determination and collection of mountaineering fees and entry fees for national parks, wildlife reserves, and conservation areas shall be as arranged by the Government of Nepal.
(3) There shall be one fund at the provincial level to deposit the revenue collected by the Province and the Rural Municipality and Municipality pursuant to this section, and the revenue collected by them shall be deposited in such fund with separate source headings clearly indicated.
(4) For the balanced and transparent distribution of the revenue amount deposited in the fund pursuant to sub-section (3), the following bases shall be adopted: -
(a) Basis of revenue generation,
(b) Revenue collection costs,
(c) The scope of services that the Province and the Rural Municipality or Municipality must provide to the people,
(d) Poverty reduction and reduction of local regional imbalances and inequalities,
(e) Other income bases. 65.
Local Government Operation Act, 2017

65. Local Revenue Advisory Committee: (1) In the Rural Municipality or Municipality, there shall be a Local Revenue Advisory Committee for consultation on revenue matters, constituted as follows: -
(a) Vice-Chairperson or Deputy Chief - Coordinator
(b) Chief Administrative Officer - Member
(c) Two members, including one woman, from among the members of the Executive appointed by the Executive - Member
(d) Chairperson of the village or municipal level of the recognized institution related to industry and commerce of the private sector, or a representative designated by him/her - Member
(e) Chairperson of the village or municipal level of the recognized institution related to cottage and small industries, or a representative designated by him/her - Member
(f) Chief of the Revenue Department, Division, or Section of the Executive - Member Secretary
(2) The functions, duties, and powers of the Revenue Advisory Committee shall be as follows: -
(a) To provide necessary consultation regarding the formulation, amendment, modification, and compliance of revenue-related policies and laws,
(b) To analyze the sources, scope, and rates of revenue and estimate the revenue that may be received in the upcoming fiscal year,
(c) To analyze and estimate internal income based on the rates and areas of revenue,
(d) To advise on tax policies that contribute to the promotion of local industries and businesses and creation of employment,
(e) To advise on the rates of tax revenue, non-tax revenue, service fees, charges, etc.,
(f) To provide other necessary advice for revenue administration reform.
(3) The Committee pursuant to sub-section (1) may invite experts from related fields and other stakeholders to its meetings as needed.
(4) The procedure for the meeting of the Committee pursuant to sub-section (1) shall be as determined by the Committee itself. 66. Resource Estimate and Budget Ceiling Determination Committee: (1) In the Rural Municipality and Municipality, there shall be a Resource Estimate and Budget Ceiling Determination Committee, constituted as follows, for projecting internal income, revenue received from revenue sharing, grants, loans, and other income, for preparing a balanced distribution plan thereof, and for determining the budget ceiling: -
(a) Chairperson or Chief - Coordinator
(b) Vice-Chairperson or Deputy Chief - Member
(c) Four members appointed by the Chairperson or Chief from among the members of the Executive, ensuring representation of women, Dalits, or minorities - Member
(d) Chief Administrative Officer - Member Secretary
(2) While appointing members pursuant to clause (c) of sub-section (1), the Chairperson or Chief shall also appoint members from political parties other than his/her own.
Local Government Operation Act, 2017

Provided that, this sub-section shall not apply if there is no representation of other political parties in the Executive.
(3) The functions, duties, and powers of the Committee pursuant to sub-section (1) shall be as follows: -
(a) To project internal income, income from revenue sharing, fiscal transfers from the Government of Nepal and Provincial Government, internal loans, and other income,
(b) To prepare a balanced distribution plan of projected resources and means, taking into account national and provincial priorities and local needs,
(c) To determine the total budget ceiling for the upcoming fiscal year based on the resource estimate,
(d) To determine sectoral budget ceilings,
(e) To set criteria for prioritizing the budget and programs based on guidance received from the Government of Nepal and Provincial Government, local economic conditions, and the status of internal income,
(f) To prepare guidance related to sectoral budget formulation,
(g) To perform other functions as per the needs and decisions of the local level regarding resource estimates and budget ceiling determination.
(4) In the meeting of the Committee pursuant to sub-section (1), concerned employees and subject matter experts may be invited as needed.
(5) The procedure for the meeting of the Committee pursuant to sub-section (1) shall be as determined by the Committee itself.
(6) The Committee pursuant to sub-section (1) must complete its work within the month of Falgun (mid-February to mid-March) of each year, and while projecting the budget, it must also project for an additional two years beyond the upcoming fiscal year.
(7) The Chief Administrative Officer must provide the budget ceiling for the upcoming fiscal year, prepared pursuant to sub-section (1), to the thematic departments, divisions, branches, and ward committees of the Rural Municipality or Municipality by the fifteenth day of Chaitra (late March/early April) of each year.
(8) Within the budget ceiling received pursuant to sub-section (7), the thematic departments, divisions, branches, and ward committees shall formulate plans, projects, programs, and estimated budgets of the Rural Municipality or Municipality and submit them to the Executive. 67.
Local Government Operation Act, 2017

67. Budget and Program Formulation Committee: (1) There shall be a Budget and Program Formulation Committee, constituted as follows, for the formulation of the annual budget and program of the local level based on the income projection, distribution plan, and budget ceiling determined pursuant to Section 66: -
(a) Vice-Chairperson or Deputy Chief - Coordinator
(b) Members of the Village Executive and Municipal Executive overseeing thematic areas - Member
(c) Chief Administrative Officer - Member
(d) Chief of the Planning Department, Division, or Branch - Member Secretary
(2) The functions, duties, and powers of the Committee pursuant to sub-section (1) shall be as follows: -
(a) To prepare a draft of policies and programs for the upcoming fiscal year,
(b) To prioritize budgets and programs within the budget ceiling provided by the Committee pursuant to Section 66,
(c) To arrange for sectoral discussions on the budget and program proposal, prepare a final proposal, and submit it to the Executive,
(d) To ensure no duplication in plans and programs and to maintain mutual consistency and complementarity among plans and programs,
(e) To perform other functions as per the needs of the local level regarding budget and program formulation.
(3) The procedure for the meeting of the Committee pursuant to sub-section (1) shall be as determined by the Committee itself. 68. May Take Loans: (1) The Rural Municipality and Municipality may take internal loans for productive, employment-generating, internal income-enhancing, and capital works, within the limit recommended by the National Natural Resources and Finance Commission and approved by the relevant Assembly.
(2) Loans pursuant to sub-section (1) shall not be taken for a period exceeding twenty-five years.
(3) If a loan received from the Government of Nepal or a loan taken under the guarantee of the Government of Nepal is not repaid within the specified period by the concerned Rural Municipality or Municipality, the Government of Nepal shall deduct such amount from the grant provided to such Rural Municipality or Municipality and realize the amount or pay off the loan.
(4) Other provisions related to taking loans by the Rural Municipality and Municipality shall be in accordance with federal law. Chapter-10
Economic Operating System of Rural Municipality and Municipality

69.
Local Government Operation Act, 2017

Chapter-10
Economic Operating System of Rural Municipality and Municipality

69. Local Accumulated Fund: (1) Each Rural Municipality and Municipality shall have its own Local Accumulated Fund.
(2) The Fund pursuant to sub-section (1) shall consist of the following amounts: -
(a) Amounts received from its own collected revenue and income,
(b) Amounts received from revenue sharing,
(c) Grants and other amounts received from the Government of Nepal,
(d) Grants and other amounts received from the Provincial Government,
(e) Amounts received from any person, association, or organization,
(f) Amounts provided from foreign assistance obtained by the Government of Nepal from foreign governments, agencies, associations, organizations, or individuals for the Rural Municipality and Municipality based on national priority,
(g) Grants and other amounts received from other Rural Municipalities and Municipalities,
(h) Amounts received from internal loans,
(i) Amounts received from any other source.
(3) All amounts deposited in the Fund of the Rural Municipality or Municipality must be deposited by opening an account in a bank.
(4) Arrangements for spending the amount deposited in the Fund pursuant to sub-section (1) shall be in accordance with local law.
(5) While making a law pursuant to sub-section (4), it must be made in such a way that amounts other than the following cannot be spent from the Fund: -
(a) Amounts according to the annual budget approved by the Assembly for expenditure from the Accumulated Fund,
(b) An amount not exceeding one-third of the allocated expenditure amount in the budget pending consideration, as an advance for the operation of daily activities while the annual budget is under consideration,
(c) Amounts that the Rural Municipality or Municipality is required to pay or deposit pursuant to a court judgment,
(d) Amounts specified by the Assembly for the Contingency Fund pursuant to Section 70,
(e) Principal and interest amounts payable on loans taken by the Rural Municipality or Municipality. 70. Contingency Fund: The Rural Municipality and Municipality may establish and operate a Contingency Fund in accordance with local law. 71.