chhatramani/nepal_legal_acts_corpus_english huggingface dataset:
Customs Tariff Act, 2024

101. Suspension or Cancellation of License: (1) The Customs Officer may suspend the license of a customs clearance representative for a period of one to six months in the following circumstances:

(a) Punished pursuant to Section 73.

(b) Failed to perform duties pursuant to Section 99.

(c) Did any act contrary to this Act or the prevailing law relating to customs duty.

(2) If a case is filed in court against a customs clearance representative for any criminal offense under the prevailing law, the license of that customs clearance representative shall be automatically suspended from the date of such filing.

(3) The Director General may cancel the license of a customs clearance representative in the following circumstances:

(a) If the license has been suspended up to three times pursuant to Sub-section (1).

(b) If the Customs Officer sends a written communication to the Director General recommending cancellation of the license on the grounds that it was obtained by submitting a fake educational qualification certificate or other false documents or details.

(c) If found involved in any act resulting in smuggling or revenue leakage.

(d) If convicted by a court of any criminal offense.

(e) If a petition is submitted to the Director General requesting cancellation of the license obtained.

(f) If unable to function as a customs clearance representative due to physical or mental illness.

(g) Upon the death of the representative.

(4) Before suspending a license pursuant to Sub-section (1) or canceling it pursuant to Clauses (ka), (kha), or (ga) of Sub-section (3), the representative shall be given an opportunity to present their defense.

(5) If the license of a customs clearance representative is suspended pursuant to Sub-section (1) or (2), such person shall not perform any work related to customs clearance during that period; and after the license is canceled pursuant to Sub-section (3), such person shall not perform any work related to customs clearance.

(6) Except in the case under Clause (cha) of Sub-section (3), a person whose license has been canceled under this Section shall not be eligible to obtain a license as a customs clearance representative again. Chapter 17

Post-Clearance Audit and Re-audit

102.
Customs Tariff Act, 2024

Chapter 17

Post-Clearance Audit and Re-audit

102. Post-Clearance Audit: (1) To ascertain the following matters regarding any exported or imported goods, the Director General, Customs Inspector, or a Customs Officer designated by the Director General may examine the accounts, registers, records, or other similar documents, bank records, computer systems, and all details, documents, or records related to the business of any exporter or importer:

(a) Whether the goods were declared pursuant to Sub-section (4) of Section 20 or not.

(b) Whether the goods are as per the declaration or not.

(c) Whether the customs value of the goods is accurate or not.

(d) Whether the classification subheading of the goods is correct or not.

(e) Whether the duty payable under the prevailing law at the time of export or import has been paid or not.

(f) Whether goods imported with full or partial exemption or facility of customs duty under this Act or prevailing law have been used as intended or not, and whether the concerned person actually imported them or not.

(g) Whether there is consistency in the measurement, size, unit mentioned in the declaration form, purchase invoice, or other import-related documents at the time of import and the measurement, size, and unit mentioned in the person's purchase account, sales account, and sales invoice.

(2) Post-clearance audit shall be conducted to ascertain whether the matters mentioned in Sub-section (1) exist or not in respect of goods cleared from the office pursuant to Clause (ga) of Sub-section (1) of Section 23. 103.
Customs Tariff Act, 2024

103. Recovery of Short-paid Duty and Penalty: (1) If, during post-clearance audit, it is found that goods different from those declared by the declarant or different from the declaration have been exported or imported, or that less duty than leviable has been collected due to under-declaration of value or quantity of such goods, the Customs Inspector shall re-determine the duty on such goods.

(2) When determining duty pursuant to Sub-section (1), the duty short-paid due to under-declaration of value or quantity at the time of clearance of such goods, the penalty amount under this Act for under-declaration of quantity, and, for under-declaration of value, the Customs Inspector shall impose a fine of one hundred percent of the duty leviable on such goods, and recover the same from the owner of the concerned goods.

(3) If, during post-clearance audit, it is found that less duty than leviable has been collected due to incorrect classification subheading of the goods, the Customs Inspector shall recover the amount of duty so short-paid and an equivalent fine from the owner of the concerned goods.

(4) If, during post-clearance audit, it is established that less duty than leviable has been collected due to any reason other than those mentioned in Sub-section (2) or (3), the Customs Inspector shall recover the amount of duty so short-collected and an amount equal to such fine from the owner of the concerned goods. Provided that, if the short-collection of duty occurred due to reasons other than the fault of the declarant, no fine shall be imposed.

(5) If, during post-clearance audit, it is found that any person has used goods imported with full or partial exemption or facility of customs duty under this Act or other prevailing law contrary to the purpose for which they were imported, sold them, or a person not entitled to exemption or facility has imported any goods with full or partial exemption or facility of customs duty, the Customs Inspector shall recover from that person the duty leviable on such goods and a fine of two hundred percent of the duty.

(6) If, during audit pursuant to Section 102, import is found to have been made without declaration as per Clause (ka) of Sub-section (1) thereof, the Director General or Customs Inspector shall impose a fine of five percent of the customs value of such goods. Provided that, a fine under this Sub-section shall not be imposed solely on the ground that details which could not be disclosed due to the nature of the goods were not disclosed.

(7) For the purpose of determining duty pursuant to Sub-section (1), the Customs Inspector shall determine the value of the imported goods pursuant to Section 31. 104.
Customs Tariff Act, 2024

104. Examination of the Concerned Person: (1) During post-clearance audit, the Customs Inspector may summon concerned persons to their office, record statements, examine evidence, require production of documents, issue notices or summons, or recover additional amounts or fines leviable under this Act or the prevailing law relating to customs duty from them.

(2) If the owner of goods fails to appear when summoned or within the period specified in the summons issued pursuant to Sub-section (1), or fails to produce the required documents, evidence, or papers, the Customs Inspector may impose a fine of ten thousand rupees for each such instance,

(६) If a Customs Officer suspects that any person has imported or attempted to import any forged or counterfeit (counterfeit) goods prepared by imitating the manufacturer company, brand, model, design, make, logo or similar of any goods, such Officer may require the importer to provide evidence proving that such goods are not counterfeit or forged, send such goods to the laboratory of the Department or other government body for technical testing and obtain a test report, or request necessary information in this regard from the manufacturer whose goods are suspected to have been imitated.

(७) Where evidence is required from the importer pursuant to sub-section (6), the importer shall submit such evidence within fifteen days.

(८) If, based on the test report or information obtained pursuant to sub-section (6) or the evidence submitted pursuant to sub-section (7), such goods are found to be counterfeit, the Customs Officer shall confiscate and destroy such goods.

११४. Export or Import Registration Number to be obtained: (१) No person shall export or import any goods without obtaining an export or import registration number. Provided that, nothing shall prevent the Department from making separate arrangements allowing export or import without obtaining an export or import registration number.

(२) The export or import registration number obtained pursuant to sub-section (१) shall be renewed.

(३) Transactions relating to export or import shall not be carried out using such export or import registration number without renewal.

(४) If the export or import registration number is not renewed within the time limit, it shall stand automatically cancelled.

(५) The administration of the export or import registration number pursuant to this Section shall be carried out by the body designated by the Government of Nepal by publishing a notice in the Nepal Gazette, and until such body is designated by the Government of Nepal, the administration of the export or import registration number shall be carried out by the Department.

११५.
Customs Tariff Act, 2024

Records to be kept safely: The owner of goods shall keep safely the documents relating to the customs process of the goods exported or imported by him/her, and the records thereof, for at least four years from the date of such export or import of goods.

११६. Reward to be given: If any employee or person gives information to the Customs Office that any person is about to or has smuggled goods in or out, or takes control of such goods and deposits them at the Customs Office, and such act is proven, a reward shall be given.

११७. Owner of goods to bear expenses: When goods are cleared under this Act or the prevailing law relating to customs duty, the expenses for carrying goods, bringing them to a suitable place for examination and opening, placing in and removing from any machinery, opening, sorting, and marking the goods or the containers, boxes, bags, packets, sacks or similar other packaging materials containing such goods shall be borne by the owner of the relevant goods.

११८. Confidentiality to be maintained: (१) Notwithstanding anything written in the prevailing law, the information relating to customs valuation submitted by the declarant to the Office, documents relating to clearance of goods, and other personal commercial information shall be kept confidential.

(२) Notwithstanding anything written in sub-section (१), if any details or documents are requested by an officer authorized to conduct investigation under the prevailing law in relation to any goods, for the purpose of such investigation or audit, or by a court for the purpose of judicial proceedings, the Customs Officer shall provide such details or documents and any information relating thereto.

(३) If any declarant requests a certified copy of the declaration form, invoice or other documents relating to his/her goods kept in the Office, the Customs Officer shall, upon charging the prescribed fee, provide a certified copy of such document.

११९. Notice to be issued: Unless otherwise provided in this Act or the prevailing law relating to customs duty, when the Office issues an individual or public notice in the name of a person concerned or likely to be concerned with the work and proceedings of the Office, the notice shall be issued allowing a period of fifteen days.

१२०.
Customs Tariff Act, 2024

Powers may be delegated: (१) The Government of Nepal may, under this Act, delegate the powers vested in it to the Director General or any other gazetted officer by publishing a notice in the Nepal Gazette.

(२) The Ministry may delegate the powers vested in a Customs Officer or Customs Examiner under this Act to any officer of the Government of Nepal.

(३) The Director General may delegate, among the powers conferred upon him/her under this Act, powers other than the classification of goods, customs valuation, review of goods classification, and the power under sub-section (२) of Section ५, to any officer-level employee under him/her.

(४) The Chief Customs Administrator may delegate, among the powers conferred upon him/her under this Act, powers other than the power to take action and decide pursuant to Section ७०, to any officer under him/her.

(५) The Chief Customs Examination Administrator may delegate some of the powers conferred upon him/her under this Act to any examiner under him/her.

(६) If information is received by the Department through any means that any Customs Officer or other employee deployed in the work of the Office has done or is about to do any act contrary to this Act or the prevailing law relating to customs duty, and if there appears to be reasonable cause to believe such information, the Director General may give authority to get the work being done by such person done by another Customs Officer or employee.

१२१. Documents to be recognized: (१) Notwithstanding anything written in any other prevailing law, a document relating to clearance printed from the computer system using the official password of a Customs Officer shall be recognized as if it bears the signature of the employee even if it does not bear such signature.

(२) Documents printed on the basis of declarations of goods made through electronic means in the computer system using the official password provided by the Office, exchange of information, or records relating to clearance shall be recognized as if they bear the signature of the concerned person even if they do not bear such signature.

१२२. Payment may be made through electronic means: (१) Notwithstanding anything written elsewhere in this Act, the Department may make necessary arrangements so that the duty or penalty or any other amount payable to the Office under this Act or other prevailing law may, as far as possible, be paid through electronic means (e-payment).

(२) Arrangements relating to payment through electronic means (e-payment) pursuant to sub-section (१) shall be as prescribed by the Department.

१२३.
Customs Tariff Act, 2024

Functions may be performed through National Single Window: (१) The Government of Nepal may develop and implement a National Single Window to systematize international trade.

(२) The Department shall implement the National Single Window pursuant to sub-section (१).

(३) Bodies related to export or import shall be integrated into the National Single Window developed by the Government of Nepal pursuant to sub-section (१).

(४) Notwithstanding anything written in this Act or other prevailing law, bodies related to export or import integrated into the National Single Window shall perform their functions through the system pursuant to sub-section (१).

१२४. Information to be given: The Office shall provide information regarding the details of property and means confiscated by a Customs Officer under this Act to the body designated under the prevailing law relating to freezing, control and confiscation of criminal property and means.

१२५. Assistance to be given: If a Customs Officer or other employee of the Office, while performing duties and exercising powers under this Act or the prevailing law relating to customs duty, requests any kind of assistance, information or help from any government office, employee, police, bank or financial institution, it shall be the duty of such office, employee, police, bank or financial institution to provide such assistance, information or help and to provide services in a manner that maintains coordination in the performance of functions of the Customs Office.

१२६. Interference not to be made: (१) No other body or officer shall make any kind of interference in respect of goods kept in the area or premises of the Office for export or import or in the customs warehouse until such goods are cleared from that Office and released from the customs area.

(२) Notwithstanding anything written in sub-section (१), nothing shall prevent a body or officer assigned under the prevailing law to investigate or inquire into any goods from, with the permission of the Customs Officer, inspecting such goods or collecting samples.

१२७. Shipping containers may be cleared: Even if a shipping company registered in Nepal to operate container services has purchased a container abroad which is physically not possible to import, upon payment of the duty leviable on such container, it may be deemed as imported and cleared.

१२८.
Customs Tariff Act, 2024

Shipping containers may be cleared: Even if a shipping company registered in Nepal to operate container services has purchased a container abroad which is physically not possible to import, upon payment of the duty leviable on such container, it may be deemed as imported and cleared.

१२८. Protection for acts done in good faith: (१) Notwithstanding anything written elsewhere in this Act, any employee of customs shall not be personally liable for any work or proceeding done in good faith in the course of performing his/her duties.

(२) If any defect is found in goods cleared pursuant to clause (क) or (ग) of sub-section (१) of Section २३, the officer or other employee involved in the clearance of such goods shall not be liable.

(३) In respect of goods cleared pursuant to clause (ख) of sub-section (१) of Section २३, the officer or other employee involved in the clearance shall be liable to the extent of having examined the documents of such goods.

१२९. Difficulties may be removed: If any difficulty arises in implementing this Act, the Government of Nepal may, by publishing a notice in the Nepal Gazette, remove such difficulty in a manner not inconsistent with this Act.

१३०.
Customs Tariff Act, 2024

Difficulties may be removed: If any difficulty arises in implementing this Act, the Government of Nepal may, by publishing a notice in the Nepal Gazette, remove such difficulty in a manner not inconsistent with this Act.

१३०. Power to make Rules: The Government of Nepal may make Rules on the following matters for implementing this Act: -

(क) Relating to clearance of goods from Sub-Customs Office,

(ख) Relating to details of vehicles and goods in vehicles,

(ग) Relating to inspection of vehicles other than aircraft before entering Nepal and departing abroad,

(घ) Relating to format of declaration form, declaration of goods and documents to be attached,

(ङ) Relating to release of security, refund of duty and recovery of duty exempted,

(च) Relating to expeditious clearance of goods,

(छ) Relating to clearance of goods pending receipt of test report and expert opinion,

(ज) Relating to clearance of goods on the basis of risk analysis,

(झ) Relating to onsite inspection of goods and fees,

(ञ) Relating to testing of samples of goods,

(ट) Relating to authorized economic operator,

(ठ) Relating to designating means of transport for cleared goods, sealing and recording,

(ड) Relating to return of imported goods,

(ढ) Relating to customs value declaration of imported goods and determination of transaction value,

(ण) Relating to purchase of under-invoiced goods,

(त) Relating to limit of duty for clearance of goods without charging duty,

(थ) Relating to goods brought by passengers accompanied,

(द) Relating to establishment, operation, regulation and management of customs warehouse,

(ध) Relating to operation and management of warehouse established by the private sector,

(न) Relating to operation and management of bonded warehouse,

(प) Relating to operation of duty free shop,

(फ) Relating to internal transport of goods,

(ब) Relating to goods and value exemption for goods exported or imported by air by courier service or courier company,

(भ) Relating to goods and value exemption for goods exported or imported through post,

(म) Relating to advance ruling,

(य) Relating to limit of value of goods for investigation and inquiry,

(र) Relating to auction sale and destruction of goods,

(ल) Relating to format of decision in case,

(व) Relating to administrative review,

(श) Relating to customs clearance representative,

(ष) Relating to post-clearance examination and re-examination,

(स) Relating to export and import registration number, its renewal and fee,

(ह) Relating to information and reward,

(क्ष) Relating to copy of documents and fee thereof,

(त्र) Relating to operation of National Single Window,

(ज्ञ) Relating to rules of origin of goods.

१३१.
Commission for the Investigation of Abuse of Authority Act, 1991

Commission for the Investigation of Abuse of Authority Act, 2048

Royal Seal and Date of Publication
2048.8.4 (19th December 1991)

Amending Acts

1. Commission for the Investigation of Abuse of Authority (First Amendment) Act, 2048 2049.2.16 (29th May 1992)
2. Commission for the Investigation of Abuse of Authority (Second Amendment) Act, 2059 2059.4.30 (17th October 2002)

Certification and Date of Publication

3. Act Amending Some Nepal Laws, 2063 2063.6.28 (13th October 2006)
4. Republic Strengthening and Amending Some Nepal Laws Act, 2066 2066.1.7 (20th April 2009)
5. Act Amending Some Nepal Acts, 2072 2072.11.13 (25th February 2016)

Act No. 33 of the year 2048



An Act Made to Provide for the Functions, Duties, Powers and Procedures of the Commission for the Investigation of Abuse of Authority

Preamble: Whereas, it is expedient to make provision relating to the functions, duties, powers and procedures of the Commission for the Investigation of Abuse of Authority,

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

1. Short Title, Extent and Commencement: (1) This Act may be called the "Commission for the Investigation of Abuse of Authority Act, 2048".

(2) It shall apply throughout Nepal Deleted by the Republic Strengthening and Amending Some Nepal Laws Act, 2066. and shall also apply to all Nepalese citizens wherever they may reside or be present outside Nepal Deleted by the Republic Strengthening and Amending Some Nepal Laws Act, 2066..

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

Amended by the Act Amending Some Nepal Acts, 2072.(a) "Constitution" means the Constitution of Nepal.

(b) "Commission" means the Commission for the Investigation of Abuse of Authority constituted under Article 238 of the Constitution Amended by the Second Amendment..

(c) "Commissioner" also refers to the Chief Commissioner of the Commission. Amended by the Second Amendment.(d) "Person holding a public office" means a person holding a position who, according to the Constitution, other prevailing law, or a decision or order of the relevant body or authority, is entitled to exercise any public authority or is required to perform any duty or discharge any liability, and the term also includes an office bearer or employee holding any position in a public body.
Commission for the Investigation of Abuse of Authority Act, 1991

Amended by the Second Amendment.(e) "Public body" means the following bodies:-
 (1) A company, bank or committee wholly or partially owned or controlled by the Government of Nepal, or a commission, corporation, authority, corporation, foundation, board, centre, council and other organized institutions of a similar nature established by the Government of Nepal under prevailing law,
 (2) A university, college, school, research centre and other such academic or educational institutions operated by the Government of Nepal or receiving full or partial grants from the Government of Nepal,
 (3) Local level constituted under the Local Self-Governance Act, 2054,
 (4) An institution operated on the loan, grant or guarantee of the Government of Nepal,
 (5) An institution fully or partially owned or controlled by an institution referred to in sub-clauses (1), (2), (3) or (4),
 (6) Any other institution designated as a public body by the Government of Nepal by publishing a notice in the Nepal Gazette.

(f) "Investigating Officer" means a person designated under this Act to investigate and inquire into abuse of authority.

(g) "Improper conduct" means any act done by a person holding a public office as mentioned in Section 3. Amended by the Second Amendment.(h) "Corruption" means an offence punishable under prevailing law relating to prevention of corruption.

(i) "Abuse of authority" means improper conduct under clause (g) or corruption under clause (h). Added by the Second Amendment.(j) "Court" means the court under sub-section (1) of Section 34. Added by the Second Amendment.(k) "Competent authority" means the authority provided for in the prevailing law, agreement, or any such deed relating to the terms of service of a person holding a public office, and the term also includes the officer authorized to appoint, retire or supervise the work and actions of such a person. 3.
Commission for the Investigation of Abuse of Authority Act, 1991

3. Improper Conduct: A person holding a public office shall be deemed to have committed improper conduct if he/she knowingly or negligently does any of the following acts:-
 (a) Refuses to do any work within his/her authority or does any work outside his/her authority,
 (b) Fails to follow the procedure that must mandatorily be followed while making any decision or order,
 (c) Uses his/her powers for a different purpose or act contrary to the relevant law, decision or order,
 (d) Exercises his/her discretionary power with mala fide intention or arbitrarily,
 (e) Unauthorizedly obstructs the work of other offices, officers or employees, or coerces such offices, officers or employees into doing any unauthorized act,
 (f) Evades his/her responsibility by not doing any work he/she is required to do and sending it to another office or other officer, Deleted by the Second Amendment
 (g) Fails to perform any official duty required to be performed according to the nature of his/her office,
 Added by the Second Amendment.(h) By exerting undue pressure or inducing an employee under his/her subordination or a person under his/her influence, makes them do acts favorable to him/her, or
 Added by the Second Amendment.(i) Abuses the immunity, facility or concession available to him/her by virtue of his/her official position. Chapter - 2
Provisions Relating to the Jurisdiction of the Commission

Amended by the Second Amendment.4. Jurisdiction of the Commission: If any person holding a public office abuses his/her authority, the Commission shall investigate and inquire, initiate legal proceedings and carry out other related actions according to this Act or other prevailing law. Provided, however, that:-
 (a) Amended by the Act Amending Some Nepal Acts, 2072. Matters written in the proviso to sub-article (1) of Article 239 of the Constitution shall be as per that provision.
 (b) Amended by the Act Amending Some Nepal Acts, 2072. The Commission shall not conduct any investigation, inquiry or related proceedings under this Act regarding the proceedings or decisions made in a meeting of the Legislature Parliament or its committees, or anything said or done by any member in such meetings, or any collective policy decisions made by the Council of Ministers or any of its committees, and the judicial proceedings of the court. Repealed by the Second Amendment.5. 6.
Commission for the Investigation of Abuse of Authority Act, 1991

Repealed by the Second Amendment.5. 6. Regarding Commission taking action on improper conduct occurring in a public body: Deleted by the Second Amendment.Regarding improper conduct occurring in any public body, the Commission may forward a complaint received by it to the concerned public body or its higher body for action, with a directive to submit a report to the Commission, and such body shall provide information about the action taken and decision made in that regard to the Commission and the complainant. Provided, however, that if the Commission deems necessary, it may order a re-investigation into such complaint or take action itself. 7. Commission Not to Question the Exercise of Discretionary Power: Repealed by the Second Amendment.The Commission shall not conduct any proceedings under this Act regarding any work, action or decision made by any officer exercising his/her discretionary power Deleted by the Second Amendment. concerning any work or action. Provided, however, that nothing written in this Section shall prevent the Commission from taking action if it appears that such discretionary power was exercised with mala fide intention or arbitrarily. Chapter - 3
Provisions Relating to Improper Conduct

8. Complaint Regarding Improper Conduct: (1) Any person may file a complaint with the Commission regarding improper conduct that adversely affects public interest or concern; and in matters other than that, a person adversely affected by improper conduct may file a complaint. Provided, however, that if the person adversely affected by the improper conduct has died or is unable to file a complaint due to physical or mental disability, his/her representative or guardian may also file a complaint in that regard.

(2) Even if no one files a complaint under sub-section (1), if the Commission receives information from any other source that someone has committed improper conduct adversely affecting public interest or concern, the Commission may conduct investigation, inquiry and other related proceedings under this Act.

(3) When filing a complaint under sub-section (1), a complaint regarding improper conduct adversely affecting public interest or concern may be filed at any time; for other matters, the complaint must be filed within thirty-five days from the date of knowledge of such act.

(4) When filing a complaint, the complainant must submit along with the complaint any evidence in his/her possession or that he/she can obtain in support of the complaint. 9.
Commission for the Investigation of Abuse of Authority Act, 1991

9. Verification of Complaint: Amended by the Second Amendment.Except where the person adversely affected by improper conduct personally appears before the Commission and files a complaint, if a complaint is sent to the Commission by post or any other means, the Commission shall, within seven days of receiving such complaint, send a notice to the person adversely affected by improper conduct Amended by the Second Amendment. to appear before the Commission to verify the complaint. Provided, however, that if from the contents of the complaint it appears that the complaint is not based on facts, or is vague or misleading, the Commission may decide not to take any action in that regard. The Commission shall give notice of such decision as soon as possible to the person adversely affected by improper conduct Amended by the Second Amendment.. 10. Summoning Relevant Case Files and Documentary Evidence: If, based on the contents of the complaint and any evidence submitted by the complainant, there is reasonable cause to believe that a person holding a public office has committed improper conduct as mentioned in the complaint, the Commission may require relevant case files or documentary evidence to be submitted from relevant offices, officials or persons, and if there is any person who can provide important information in that regard, the Commission may question such person. 11. Procedure Relating to Departmental Action: Amended by the Second Amendment.(1) If, from an investigation conducted by the Commission, it appears that a person holding a public office has committed improper conduct, or if there is reasonable cause to believe so, the Commission shall give notice to such person, specifying the details obtained from the investigation of the complaint lodged against him/her, setting a reasonable time limit to submit an explanation in that regard.

(2) When giving notice under sub-section (1), the details of the complaint filed against the person holding a public office and the information obtained from the investigation in that regard, on what facts and grounds the accusation against him/her is based, and what kind of departmental action or punishment could be imposed if the accusation is proved, must also be specified. 12.
Commission for the Investigation of Abuse of Authority Act, 1991

12. Sending Written Directive for Departmental Action: Amended by the Second Amendment.(1) If the person holding a public office fails to submit an explanation within the period specified in sub-section (1) of Section 11, or if the explanation submitted by him/her is not satisfactory to the Commission, the Commission may send a written directive to the competent authority to warn him/her or to impose departmental punishment, stating the reasons and grounds according to the gravity of the offense.

(2) Upon receiving such a written directive under sub-section (1), the relevant competent authority shall, within three months, propose appropriate punishment and conduct departmental action according to prevailing law, and inform the Commission thereof. If action was initiated upon a complaint by someone, the complainant must also be informed.

(3) If the relevant competent authority fails to take departmental action within the period specified in the directive sent under sub-section (2), except for reasonable cause, such authority shall be deemed to have committed improper conduct under this Act, and the Commission may take action against him/her. 12a. Sending Written Directive for Other Necessary Actions: Added by the Second Amendment.If a person holding a public office, by committing improper conduct, Deleted by the Republic Strengthening and Amending Some Nepal Laws Act, 2066 , causes loss or damage to the Government of Nepal or a public body, the Commission shall send a written directive to the relevant body or authority to recover such loss or damage from the concerned person or to take other necessary actions deemed appropriate by the Commission. 12b. Ordering Rectification of Adverse Consequences: Added by the Second Amendment.For the rectification of the adverse consequences arising from the improper conduct committed by a person holding a public office, according to prevailing law, the Commission may send a written directive to the relevant authority or body. Provided, however, that if an appeal lies against a decision made by a person holding a public office under prevailing law, the Commission shall not send a directive that would affect such decision. 12c. Duty to Inform the Commission: Added by the Second Amendment.Upon receiving a written directive under Section 12a or 12b, the relevant body or authority shall, within three months from the date of receipt of such directive, take action according to the directive and inform the Commission thereof. Chapter - 4
Provisions Relating to Corruption

13.
Commission for the Investigation of Abuse of Authority Act, 1991

Chapter - 4
Provisions Relating to Corruption

13. Complaint Regarding Corruption: (1) On the basis of a complaint by someone regarding corruption, or information received by the Commission from any source, the Commission may conduct investigation and inquiry or initiate other proceedings under this Act.

(2) Except as provided in Section 29, if the Commission does not initiate proceedings regarding corruption within five years of the commission of such act, no proceedings shall be initiated under this Act in that regard after that period. Provided, however, that no limitation period shall apply to corruption committed by embezzling government or public property or property of a public body owned by the Government of Nepal. 14. Preliminary Inquiry Regarding Corruption: (1) If, upon receipt of a complaint or report, or upon receiving information from any other source, the Commission has reasonable cause to believe that a person holding a public office has committed an offense of corruption, the Commission shall conduct a preliminary inquiry into the matter confidentially.

(2) While conducting a preliminary inquiry into an offense of corruption under sub-section (1), the Commission may exercise the powers conferred upon it under this Act regarding investigation and inquiry. 15. Requesting Explanation from Concerned Person if Information Appears Factual: If, while conducting a preliminary inquiry into an offense of corruption under sub-section (1) of Section 14, the complaint, report or information received by the Commission appears to be factual, the Commission may, mentioning a brief description of the accusation, request an explanation from the person committing such offense and other persons involved in such offense. Amended by the Second Amendment.16. Detaining the Accused: (1) If there are sufficient grounds to believe that any person against whom proceedings have been initiated for corruption may destroy or conceal evidence or obstruct, hinder or adversely affect the Commission's proceedings, the Commission may detain such person by issuing an arrest warrant under prevailing law.

(2) If an investigation into the matter concerning a person detained under sub-section (1) is not likely to be completed within twenty-four hours and it appears necessary to continue the investigation by keeping the person in detention, the Commission shall produce the person before a court and may only detain him/her after obtaining permission from the court.
Commission for the Investigation of Abuse of Authority Act, 1991

When requesting permission from the court accordingly, the accusation against the detained person, the basis thereof, the reasons for needing to investigate him/her in detention, and if his/her statement has already been recorded, the contents of the statement must be clearly mentioned.

(3) A person produced before the court for permission to detain under sub-section (2) may, upon such appearance in court, submit a petition to the court for his/her medical examination.

(4) If permission to detain under sub-section (2) is requested, the court shall examine the relevant documents, consider whether the investigation is proceeding satisfactorily, and if it is found to be proceeding satisfactorily, may grant permission to detain for up to a maximum of six months, not exceeding one month at a time.

(5) When a request is made for extension of detention under sub-section (4), the detained person may, if he/she so desires, submit a petition to the relevant court stating the reasons and grounds why he/she should not be kept in detention. Amended by the Second Amendment.17. Automatic Suspension: If a person holding a public office is detained by the Commission under Section 16 or sub-section (4) of Section 19, such person shall be deemed to be automatically suspended from his/her office for the duration of such detention, and if a case is filed under Section 18, for the duration until the final disposal of such case. A person under such suspension shall not be eligible for appointment or work in any capacity in any government office or public body, or in a position dealing with funds obtained as loans or grants in any way to the Government of Nepal. 18. Initiating a Case: If, from the proceedings conducted under this Act and the investigation and inquiry conducted in relation to the accusation of corruption against a person holding a public office, there is reasonable cause to believe that he/she has committed such offense, the Commission may order an Investigating Officer or any officer of the Government of Nepal to initiate a case under prevailing law Amended by the Second Amendment.. Chapter – 5
Investigation and Inquiry

19.
Commission for the Investigation of Abuse of Authority Act, 1991

Added by the Second Amendment.(c) To order the police to arrest and produce before the Commission any person who, after receiving notice to appear before the Commission, fails to appear within the time limit set by the Commission, wherever he/she may reside or be present.

(2) After recording the explanation or statement of a person accused of abuse of authority, the Commission may release him/her on a personal bond to appear when required or keep him/her on bail/date.

(3) If there is reasonable cause to believe that a person against whom proceedings have been initiated for corruption, while remaining in office, may destroy or conceal evidence against him/her or may obstruct or hinder investigation and inquiry, the Commission may send a directive to the Government of Nepal or the relevant public body, as the case may be, to suspend such person from office.

(4) If there is any reasonable cause to believe that a person against whom proceedings have been initiated for corruption may abscond and go missing, or if a loss or damage is evident, the Commission may demand a deposit or surety from him/her under prevailing law, and if such deposit or surety is not provided, may detain him/her.

(5) If the Commission has sent a written request to an office or a person to produce any document or any other thing or provide information on any matter, or has ordered any person to appear before the Commission:-
 (a) If such office does not produce such document or thing or provide information within a reasonable time as directed, the Commission may give direction to the concerned Minister or public body to initiate departmental action against the chief officer of the relevant office.
 (b) If such person does not produce the document or thing or provide information within a reasonable time as directed, or fails to appear before the Commission, the Commission may impose a fine of up to one thousand rupees.

(6) If, even after departmental action or fine under sub-section (5), an office or person fails to comply with the Commission's order, the Commission may issue an arrest warrant to arrest and produce the chief officer of that office or such person, and obtain/ensure production of such document or thing or necessary information from him/her.
Commission for the Investigation of Abuse of Authority Act, 1991

If such officer or person arrested does not produce such document or thing or provide information, the Commission may order him/her to be detained for up to a maximum of seven days.

(7) If the Commission has given a direction for departmental action or made a decision to impose a fine under sub-section (5), and the chief officer of the relevant office or the concerned person submits a petition stating reasonable cause for not being able to comply with the Commission's order and arguing that such action or fine should not be imposed, the Commission may, if the cause appears satisfactory, cancel such direction or fine order.

(8) The Commission shall have the authority, as necessary, to search or cause to search any place under prevailing law, and while conducting such search, to take possession of any object, paper or file deemed necessary, or to copy such paper or file.

(9) Except where the Commission does not have jurisdiction to conduct proceedings under this Act, a person holding a public office shall not be exempt from disclosing any information on the grounds of confidentiality in proceedings before the Commission.

(10) Any body or official conducting investigation proceedings relating to abuse of authority must keep confidential, without open proceedings that come to public notice, matters concerning the person accused of abuse of authority, except for general evidence of what he/she has done or not done.

(11) If a complaint is received against a person holding an office subject to political appointment or a member of Parliament regarding abuse of authority, the Commission shall conduct an inquiry into such complaint confidentially. If, during such inquiry, grounds appear to substantiate the matters mentioned in the complaint, the Commission shall, conducting proceedings according to this Act Amended by the Second Amendment., inform the Prime Minister in the case of a person holding an office subject to political appointment, and the Speaker or Chairperson of the concerned House in the case of a member of Parliament, along with the details of the inquiry. Amended by the Second Amendment.(12) If, during the course of investigation and inquiry under this Act, it appears that the accusation cannot be proved based on the evidence collected, the Commission may prepare a reasoned note regarding the relevant complaint and file it. Provided, however, that if any new evidence is found later, this Section shall not be deemed to prevent the recommencement of investigation and inquiry proceedings regarding such complaint. Added by the Second Amendment.(13) If a decision is made to file a complaint under sub-section (12), notice thereof shall be given to the concerned person holding a public office and the complainant.
Commission for the Investigation of Abuse of Authority Act, 1991

Added by the Second Amendment.(13) If a decision is made to file a complaint under sub-section (12), notice thereof shall be given to the concerned person holding a public office and the complainant. Added by the Second Amendment.(14) Notwithstanding anything written elsewhere in this Act, if during investigation and inquiry into corruption, improper conduct is found, action shall be taken for improper conduct; and if during investigation and inquiry into improper conduct, corruption is found, action shall be taken for corruption. Added by the Second Amendment.(15) The Commission may present an accused who assists in the investigation work under this Act as its witness and grant full or partial exemption from punishment in the demand/claim for punishment. Provided, however, that if the assistance provided by him/her is not corroborated by other evidence or proof, or if he/she gives a statement before the relevant court inconsistent with the assistance provided to the Commission, a case may be refiled against him/her notwithstanding anything written in this Act or any other prevailing law. 20. Appointment of Investigating Officer: (1) The Commission may appoint or designate Added by the Second Amendment., as necessary, any Commissioner or any employee of the Commission or any employee of the Government of Nepal or a public body as an Investigating Officer to conduct preliminary inquiry or investigation and inquiry into an offense of improper conduct or corruption under this Act. Provided, however, that when the Commission needs to appoint or designate Added by the Second Amendment. an employee of a government or public body as an Investigating Officer, it shall do so after consulting, as the case may be, with the chief officer of the office of the Government of Nepal or the relevant public body.

(2) An Investigating Officer appointed or designated Added by the Second Amendment. by the Commission under sub-section (1) may exercise the powers conferred upon the Commission regarding investigation and inquiry under this Act. Chapter - 6
Miscellaneous

Amended by the Second Amendment.21.