chhatramani/nepal_legal_acts_corpus_english huggingface dataset:
Privileges and Immunities of Foreign States and Diplomatic Representatives Act, 1970

3. Inviolability of Premises of the Mission: (1) The premises of the mission shall be inviolable. No employee or representative of the Government of Nepal may enter them without the permission of the head of mission.

(2) It shall be the duty of the Government of Nepal to take appropriate steps to protect the premises of the mission against any intrusion or damage and against any act which may disturb the peace or dignity thereof.

(3) The premises of the mission, the property and goods therein, and the means of transport of the mission shall not be searched, requisitioned, attached, seized, or sold by auction. 4. Inviolability of Archives of the Mission: The archives and documents of the mission shall be inviolable at any time and wherever they may be. 5. Inviolability of Official Correspondence of the Mission: (1) The official correspondence of the mission shall be inviolable, and the diplomatic bag shall not be opened or detained. Provided that such bag shall be clearly marked on the outside with the word "Diplomatic", and no article other than diplomatic bag items shall be placed therein.

(2) The diplomatic courier shall enjoy personal inviolability and shall not be liable to arrest or detention. 6. Exemption from Taxes in Respect of Premises of the Mission: The foreign state and the head of mission shall be exempt from all national, amended by the Republic Strengthening and Some Nepal Laws Amendment Act, 2066. local taxes and dues in respect of the premises of the mission, except taxes and dues payable for specific services rendered. Provided that no party contracting with the foreign state, the mission, or the head of mission shall be exempt from any tax or dues payable under the laws of Nepal. 7. Personal Inviolability of Diplomatic Representative: A diplomatic representative shall enjoy personal inviolability and shall not be liable to arrest or detention. Provided that, in connection with any criminal charge, the concerned employee of the Government of Nepal may question the diplomatic representative in a manner that preserves his dignity and with due respect, for the purpose of obtaining information relating to the incident. 8. Inviolability of Private Residence of Diplomatic Representative: The private residence of a diplomatic representative shall enjoy the same inviolability as the premises of the mission, and his papers, correspondence and private property shall also be inviolable, except where otherwise provided in this Act. 9.
Privileges and Immunities of Foreign States and Diplomatic Representatives Act, 1970

8. Inviolability of Private Residence of Diplomatic Representative: The private residence of a diplomatic representative shall enjoy the same inviolability as the premises of the mission, and his papers, correspondence and private property shall also be inviolable, except where otherwise provided in this Act. 9. Other Immunities for Diplomatic Representative: (1) A diplomatic representative shall be exempt from any social security provisions applicable in Nepal deleted by the Republic Strengthening and Some Nepal Laws Amendment Act, 2066.

(2) The Government of Nepal shall exempt a diplomatic representative from all personal services, any kind of public service, and military obligations. 10. Immunity of Diplomatic Representative from Criminal, Civil and Administrative Jurisdiction of Nepal deleted by the Republic Strengthening and Some Nepal Laws Amendment Act, 2066.: (1) A diplomatic representative shall enjoy immunity from all criminal, civil and administrative jurisdiction, except in the following cases:-

(a) A real action relating to private immovable property situated in the territory of Nepal deleted by the Republic Strengthening and Some Nepal Laws Amendment Act, 2066. of the diplomatic representative, unless he holds it on behalf of the sending state for the purposes of the mission;

(b) An action relating to succession in which the diplomatic representative is involved as a private person and not on behalf of the foreign state; and

(c) An action arising out of any professional or commercial activity exercised by the diplomatic representative outside his official functions.

(2) A diplomatic representative shall not be obliged to give evidence as a witness.

(3) No measures of execution shall be taken against a diplomatic representative except in the cases coming under clauses (a), (b) and (c) of sub-section (1), and, even in cases where measures of execution may be taken, the personal inviolability or the inviolability of the residence of the diplomatic representative shall not be violated.

(4) Notwithstanding anything contained in this section, a diplomatic representative who enjoys immunity from the aforesaid jurisdiction shall not enjoy such immunity in respect of a counter-claim directly related to the principal claim in proceedings initiated by himself. 11.
Privileges and Immunities of Foreign States and Diplomatic Representatives Act, 1970

11. Exemption from Taxes for Diplomatic Representative: A diplomatic representative shall be exempt from all national, amended by the Republic Strengthening and Some Nepal Laws Amendment Act, 2066. local taxes and dues on person or property, except the following:-

(a) Indirect taxes of a kind which are normally incorporated in the price of goods or services;

(b) Taxes and dues on private immovable property situated in Nepal deleted by the Republic Strengthening and Some Nepal Laws Amendment Act, 2066. of the diplomatic representative, unless he holds it on behalf of the sending state for the purposes of the mission;

(c) Estate, succession or inheritance taxes imposed personally on the diplomatic representative,

Provided that, in respect of movable property not prohibited from export at the time of death of the diplomatic representative or a member of his family, such taxes shall not be imposed even upon the death of the diplomatic representative, where such property was in Nepal deleted by the Republic Strengthening and Some Nepal Laws Amendment Act, 2066. solely because of the presence of that person;

(d) Taxes on private income having its source in Nepal deleted by the Republic Strengthening and Some Nepal Laws Amendment Act, 2066. and received by the diplomatic representative;

(e) Capital taxes on investments made in any commercial undertaking in Nepal deleted by the Republic Strengthening and Some Nepal Laws Amendment Act, 2066. by the diplomatic representative;

(f) Taxes or charges levied for specific services rendered; and

(g) Court fees, registration fees, stamp duties, and copy fees in respect of immovable property. 12. Exemption from Customs Duties: (1) The Government of Nepal shall, in accordance with the laws of Nepal in force from time to time, grant exemption from all customs duties and related taxes and charges, except charges for storage, carriage and similar services, in respect of the following goods:-

(a) Goods for the official use of the mission; and

(b) Goods for the household of the diplomatic representative and goods for the personal use of his family.

(2) The baggage and other goods of a diplomatic representative shall not be inspected or searched unless there are serious grounds for believing that they contain goods not entitled to exemption from customs duties under sub-section (1), or goods the import or export of which is prohibited by the laws of Nepal or which are subject to quarantine regulations, and such inspection or search shall be conducted only in the presence of the diplomatic representative or his authorized representative. 13.
Privileges and Immunities of Foreign States and Diplomatic Representatives Act, 1970

13. Facilities and Immunities for Family of Diplomatic Representative: Members of the family of a diplomatic representative who are not Nepali nationals shall enjoy all facilities and immunities under this Act to the same extent as a diplomatic representative personally enjoys. 14. Facilities and Immunities for Administrative and Technical Employees and Their Families: Administrative and technical employees of the mission who are not Nepali nationals or permanent residents of Nepal deleted by the Republic Strengthening and Some Nepal Laws Amendment Act, 2066. and members of their families shall enjoy only the facilities and immunities mentioned in sections 7 to 11, except the facilities and immunities under sub-section (1) of section 10 in respect of acts performed outside the scope of their duties. They shall enjoy the facilities under clause (b) of sub-section (1) of section 12 in respect of goods imported upon first taking up their post. 15. Facilities and Immunities for Service Employees: Service employees of the mission who are not Nepali nationals or permanent residents of Nepal deleted by the Republic Strengthening and Some Nepal Laws Amendment Act, 2066. shall enjoy immunity in respect of acts performed in the course of their duties, and exemption from taxes and dues on the remuneration received for their employment. 16. Exemption from Taxes for Private Servants: Private servants of a member of the mission who are not Nepali nationals or permanent residents of Nepal deleted by the Republic Strengthening and Some Nepal Laws Amendment Act, 2066. shall be exempt from taxes and dues on the remuneration received for their employment. 17. Facilities and Immunities for Diplomatic Representatives who are Nepali Nationals or Permanent Residents of Nepal deleted by the Republic Strengthening and Some Nepal Laws Amendment Act, 2066.: A diplomatic representative who is a Nepali national or a permanent resident of Nepal deleted by the Republic Strengthening and Some Nepal Laws Amendment Act, 2066. shall enjoy immunity from jurisdiction and inviolability under this Act only in respect of official acts performed in the course of his duties, unless the Government of Nepal has granted additional facilities and immunities. 18.
Act to Prohibit Birta Holders from Levying and Collecting Fees (Bhatti, Chursa, etc.) on Birta, 2015

Royal Seal Date
2015.8.19

Date of Publication in Nepal Gazette
2015.8.18

Amending Acts

1. Judicial Administration Reform (Fourth Amendment) Act, 2043 2043.7.24
2. Judicial Administration Act, 2048 2048.2.16
3. Republic Strengthening and Some Nepal Laws Amendment Act, 2066 2066.10.7
4. Some Nepal Acts Amendment Act, 2072 2072.11.13

Act No. 19 of the Year 2015

An Act made to prevent Birta Holders from taking fees

Whereas it has appeared necessary to prevent Birta holders from levying and collecting fees other than the produce of Birta land, this Act is hereby made and promulgated by Shri 5 Maharajadhiraj on the advice of the Council of Ministers. 1. Short Title, Extent and Commencement: (1) This Act may be called the "Act to Prohibit Birta Holders from Levying and Collecting Fees (Bhatti, Chursa, etc.) on Birta, 2015".

(2) It shall extend to the whole of the State of Nepal.

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

(a) "Birta" means all kinds of rent-free land granted with full or partial exemption from land revenue.

(b) "Birta holder" means the owner of such land entitled to the exemption under clause (a).

(c) "Produce" means,-

(1) the rent or revenue payable on the land to the Birta holder by the cultivator of the Birta land, or

(2) if cultivated by the Birta holder himself, the crop produced on such land.

(d) "Fee" means bhatti, chursa, and other fees of a similar nature. 3. Prohibition on Birta Holders Levying Fees on Birta: (1) From the fiscal year 2011-2012 onward, a Birta holder shall not levy or arrange to levy and collect any kind of fee on Birta land other than the produce of the Birta land: Provided that the Birta holder shall be entitled to 65 percent of the income from fees for the fiscal years 2011-2012 to 2012-2013.

(2) Fees or income from fees which the Birta holder is not entitled to take under subsection (1) shall vest in the Nepal Government, and the arrangement or collection and recovery thereof shall be made by the Nepal Government. Provided that, if arrangement or collection and recovery has not been made by the Nepal Government but arrangement for possession, use, or collection has already been made by the Birta holder, the Birta holder shall deposit into the Nepal Government within the period prescribed by order, 35 percent of the income up to the fiscal year 2012-2013 and the entire income from the fiscal year 2013-2014 onwards. 4.
4. Outstanding Contracts to Be Transferred to Nepal Government: If the final date of a contract previously arranged by the Birta holder has not expired by the date of commencement of this Act, such contract shall be transferred to the Nepal Government. Provided that if such contract is not found to be in due form or is not proven, or if a term exceeding 3 years is stipulated, it shall not be recognized. 5. Penalty: Any person who, in relation to a contract before the commencement of this Act, falsifies the date or amount thereof, or in any manner causes or attempts to cause loss to the Nepal Government, or fails to deposit income under section 3, shall be liable to a fine up to the amount of the loss, or imprisonment for up to 1 year, or both, and the government loss shall also be recovered from such person. 6. Jurisdiction to Hear Cases: (1) Upon the filing of any matter relating to fees under this Act, insofar as it concerns the Nepal Government, the amended by the Republic Strengthening and Some Nepal Laws Amendment Act, 2066.Chief District Officer shall conduct summary proceedings and decide the matter.

(2) In relation to proceedings under subsection (1), amended by the Republic Strengthening and Some Nepal Laws Amendment Act, 2066.the Chief District Officer shall have all the powers of a court.

(3) No matter concerning the Nepal Government under subsection (1) shall be subject to question in court.

amended by the Judicial Administration Reform (Fourth Amendment) Act, 2043.7. Appeal: Any person aggrieved by a decision made by amended by the Republic Strengthening and Some Nepal Laws Amendment Act, 2066.the Chief District Officer under this Act may file an appeal in the amended by the Republic Strengthening and Some Nepal Laws Amendment Act, 2066.District Court. 8. Abrogation and Bar to Claim for Compensation: If any person is entitled to take fees under any charter or written instrument in relation to fees under this Act, such charters or written instruments shall be deemed to be abrogated from the fiscal year 2011-2012, and no claim for compensation shall be made in respect of such fees having become government property. 9. Power to Remove Difficulties: If any difficulty arises in implementing this Act, the Nepal Government may, by notification in the Gazette, issue such orders as may be necessary to remove the difficulty, and every such order shall be deemed to be part of this Act. 10. Power to Make Rules: The Nepal Government may make rules for the purpose of implementing the objectives of this Act. 11.
Revenue Tribunal Act, 1974

Revenue Tribunal Act, 2031 (1974)

Royal Seal and Publication Date
2031.4.18 (1974)

Amending Acts

1. Revenue Tribunal (First Amendment) Act, 2033 (1976) 2033.4.10
2. Revenue Tribunal (Second Amendment) Act, 2036 (1979) 2036.6.11
3. Administration of Justice Act, 2048 (1991) 2048.2.16
4. Act to Amend Some Nepal Acts, 2048 (1991) 2049.1.8
5. Act to Amend Some Nepal Acts Relating to Court Management and Administration of Justice, 2058 (2001) 2059.5.27
6. Act to Strengthen the Republic and Amend Some Nepal Laws, 2066 (2009) 2066.10.07
7. Act to Amend Some Nepal Acts, 2072 (2015) 2072.11.13
8. Act to Amend, Consolidate, Adjust and Repeal Some Nepal Laws, 2074 (2017) 2074.6.30
9. Act to Amend Some Nepal Acts Relating to Improving the Economic and Business Environment and Enhancing Investment, 2081 (2024) 2081.2.18

Act No. 3 of the Year 2031 (1974)



An Act Made to Improve the Justice System Relating to Revenue

Preamble: Whereas, it is necessary to make timely improvements in the justice system relating to revenue in order to maintain the convenience and economic interest of the general public,

Now, therefore, His Majesty King Birendra Bir Bikram Shah Dev has enacted this Act on the advice and with the consent of the National Panchayat. 1. Short Title, Extent, and Commencement: (1) This Act may be called the "Revenue Tribunal Act, 2031 (1974)".

(2) This Act shall extend throughout Deleted by the Act to Strengthen the Republic and Amend Some Nepal Laws, 2063 (2006). Nepal.

(3) This Act shall come into force immediately. 2. Definition: Unless the subject or context otherwise requires, in this Act, "Tribunal" means the Revenue Tribunal established under Section 3. 3. Establishment and Constitution of Revenue Tribunal: (1) The Revenue Tribunals established under the Revenue Tribunal Ordinance, 2030 (1973) shall be deemed to have been established under this Act.

(2) The territorial jurisdiction and headquarters of each Tribunal shall be as prescribed by the Government of Nepal by publishing a notification in the Nepal Gazette from time to time. Added by the First Amendment.(3) Each Tribunal shall consist of the following members appointed by the Government of Nepal:-
(a) Law Member,
(b) Revenue Member, and
(c) Accounts Member. Added by the First Amendment.(4) While making appointments pursuant to sub-section (3), any officer possessing the qualifications under Section 4 may be designated as a member of any Tribunal or of more than one Tribunal at the same time. Added by the First Amendment.(5) The Law Member shall be the Chairperson of the Tribunal, and in their absence, the Revenue Member shall preside. 4.
Revenue Tribunal Act, 1974

Added by the First Amendment.(5) The Law Member shall be the Chairperson of the Tribunal, and in their absence, the Revenue Member shall preside. 4. Qualification for Membership of Tribunal: To be appointed as a member of the Tribunal, the following qualifications are required:-
Amended by the Act to Amend Some Nepal Acts, 2048 (1991).(a) For Law Member: being a judge of a High Court or possessing the qualification to be one.
(b) For Revenue Member: being a graduate and having Amended by the First Amendment.seven years of experience in revenue administration.
(c) For Accounts Member: being a graduate and having Amended by the First Amendment.seven years of experience in the field of accounts. Amended by the First Amendment.5. Exercise of Jurisdiction of Tribunal: (1) The jurisdiction of the Tribunal shall be exercised collectively by all three members, and the opinion of the majority shall be deemed to be the decision of the Tribunal.

(2) Notwithstanding anything contained in sub-section (1), the proceedings and disposal of a case may be conducted in the presence of the Law Member and any one other member. Proceedings other than passing judgment or issuing a final order in a case may be conducted in the presence of any two members other than the Law Member. The Law Member shall not be prevented from conducting proceedings other than passing judgment or issuing a final order in a case in the absence of the other members.

(3) In case of lack of unanimity between the two members present during the proceedings or disposal of a case pursuant to sub-section (2), for proceedings, the opinion of the presiding member shall prevail, and for judgment or final order, the matter shall be referred to the member who was previously absent, and the opinion supported by that member shall be deemed to be the opinion of the Tribunal.

(4) If, during the proceedings of a case in the presence of three members, there are three different opinions, the opinion of the Chairperson shall prevail. If, during the disposal of a case, there are three different opinions among the three members, or if upon reference to the member previously absent due to lack of unanimity in the presence of two members pursuant to sub-section (3), there are three opinions, Amended by the Administration of Justice Act, 2048 (1991).a referral must be made to the High Court, and the decision made by the Division Bench of that Court shall be final. 6.
Revenue Tribunal Act, 1974

6. Jurisdiction of Tribunal: (1) The jurisdiction of the Tribunal to hear appeals and petitions in revenue-related cases shall be as provided for in this Act and other prevailing Nepal laws.

(2) While hearing an appeal pursuant to sub-section (1), the Tribunal shall have the following powers:-
(a) to make a final decision in the case,
(b) to remand the case to the original adjudicating office or officer for proceedings and disposal on the matter, specifying the points to be determined and setting a reasonable time, while keeping the case pending,
(c) to confirm, reverse, or vary the judgment or order made by the original adjudicating office or officer and to pass such proceedings or decisions as such lower office or officer could have passed,
(d) to take additional evidence itself or to cause the lower office or officer to take it, and
(e) to exercise the same powers as a court has under prevailing Nepal laws, including summoning parties and witnesses, recording statements, examining evidence, requiring documents to be filed, and imposing penalties and punishments. 7. Contempt of Tribunal: The Tribunal may initiate proceedings for its contempt, and upon finding a person guilty of contempt, the Tribunal may punish them with imprisonment for a term up to two months, or a fine up to five hundred rupees, or both. Provided that, if the accused tenders an apology to the satisfaction of the Tribunal, the Tribunal may forgive them or, if a sentence has already been imposed, remit or reduce that sentence. Amended by the Act to Amend Some Nepal Acts, 2048 (1991).8. Appeal Lies to the Supreme Court: An appeal against a judgment or final order of the Tribunal shall lie to the Supreme Court only if the Supreme Court grants permission to appeal upon finding that the Tribunal's decision is wholly or partially reversed due to a direct legal error on any of the following questions:-
(a) a question of jurisdiction,
(b) a question of failure to examine evidence that ought to have been examined or examining evidence that ought not to have been examined, or
(c) a question of violation of a mandatory procedural law,
Added by the Act to Amend Some Nepal Acts Relating to Court Management and Administration of Justice, 2058 (2001).(d) a question relating to a serious legal error. 9.
Revenue Tribunal Act, 1974

9. Deposit and Time Limit Regarding Appeal: Amended by the Second Amendment.(1) Notwithstanding anything contained in the prevailing law, when filing an appeal to the Tribunal or the Amended by the Administration of Justice Act, 2048 (1991).High Court under this Act, no appeal shall lie without depositing or providing Amended by the Act to Amend Some Nepal Acts Relating to Improving the Economic and Business Environment and Enhancing Investment, 2081 (2024).a bank guarantee that may be updated until the conclusion of the case, without deposit or condition, as follows:-
(a) In case of tax assessment: fifty percent of the assessed tax amount, and if a penalty is imposed, the penalty amount, and if both are imposed, fifty percent of the assessed tax amount and the penalty amount, in the office designated by the officer making such assessment or imposing the penalty.
(b) In case of customs duty or excise duty assessment: the assessed customs duty or excise duty amount, and if a penalty is imposed, the penalty amount, and if both are imposed, both amounts, in the office designated by the officer making such assessment or imposing the penalty.

(2) Deleted by the Second Amendment.

(3) If the goods or articles seized or confiscated during the pendency of a case are perishable or subject to deterioration and loss of value, they shall be sold by auction according to prevailing Nepal law and the proceeds kept as a deposit, to be dealt with according to the final decision in the case. For vehicles or machinery, the owner may be entrusted with the goods upon taking a deposit of the value, a personal surety, or a cash guarantee.

(4) When filing an appeal to the Tribunal under this Act, the appeal must be filed within thirty-five days from the date the decision of the original adjudicating officer was pronounced or notice thereof was served. 10. Repealed by the Act to Amend Some Nepal Acts, 2072 (2015). 11.
Revenue Tribunal Act, 1974

10. Repealed by the Act to Amend Some Nepal Acts, 2072 (2015). 11. Cases Decided Before the Promulgation of the Revenue Tribunal Ordinance, 2030 (1973): According to the Nepal laws prevailing until the day immediately preceding the commencement of the Revenue Tribunal Ordinance, 2030 (1973):-
(a) Where a judgment or final order was made by a Zonal Commissioner, Chief District Officer, Tax Officers, or designated officers, which was appealable to the Income and Tax Court, an appeal shall lie to the Regional Court within the time limit prescribed by the prevailing Nepal law.
(b) Where a judgment or final order was made by the Head of the Customs Office, Excise Officer, Tax Officers, or designated officers, which was appealable to the Income and Tax Court, Zonal Commissioner, Chief District Officer, or Zonal Court, but which under this Act is a case appealable to the Tribunal, an appeal shall lie to the Tribunal within the time limit prescribed by the prevailing Nepal law. 12. Power to Inspect and Give Directions: The Tribunal may, in relation to cases within its jurisdiction, inspect Customs Offices, Excise Offices, Tax Offices, and other revenue-related offices that originally adjudicate such cases, or may obtain necessary details from them, or may give them directions. 13. Jurisdiction of Land Administrator for Original Proceedings and Disposal: (1) The Land Administrator shall have original jurisdiction for proceedings and disposal of the following cases within their territorial jurisdiction:-
(a) Matters relating to land or revenue (tir/o dapot),
(b) Matters relating to land revenue (m/ lpot),
(c) Matters relating to Jimidar, Talukdar, Patwari, tenure (b h/l ), dismissal (barkh/ st ),
(d) Matters relating to land reclassified as fallow or culturable,
(e) Matters relating to current cultivation and related boundary settlements (sandhisarpan),
(f) Matters relating to amounts due by virtue of land occupation,
(g) Matters relating to recovery of losses from contracts related to Land Administration Offices, and
(h) Other matters relating to Land Administration Offices as prescribed by the Government of Nepal by publishing a notification in the Nepal Gazette. Amended by the Act to Amend Some Nepal Acts, 2048 (1991).(2) An appeal against a decision made by the Land Administrator under sub-section (1) shall lie to the Amended by the Administration of Justice Act, 2048 (1991).High Court within thirty-five days.

(3) In this section, "Land Administrator" or "Land Administration Office" shall be understood to mean the Head of the Revenue Office (M/l Adda) or the Revenue Office (M/l Adda) respectively, in places where the Land Administration Act, 2024 (1967) is not applicable. 14.
Revenue Tribunal Act, 1974

14. Powers of Adjudicating Office or Officer: The office or officer conducting original proceedings and disposal in cases under Section 13 and cases appealable to the Tribunal shall have the same powers as a court under prevailing Nepal laws, including summoning parties and witnesses, recording statements, examining evidence, requiring documents to be filed, and imposing penalties and punishments. 15. Power to Make Rules: The Government of Nepal may make rules for the purpose of implementing the objectives of this Act, and such rules shall be enforced upon publication in the Nepal Gazette. 16. Power to Remove Difficulties: If any difficulty arises in implementing this Act, the Government of Nepal may, by publishing in the Nepal Gazette, issue necessary orders to remove such difficulty, and any such order shall be deemed to be part of this Act. 17. Repeal and Amendment: (1) The Income and Tax Justice System Act, 2016 (1959) and the Income and Tax Court Rules, 2025 (1968) are hereby repealed.

(2) The Acts mentioned in the Schedule are hereby amended as specified in the Schedule. 18. Effect of Expiration of the Revenue Tribunal Ordinance, 2030 (1973): When the Revenue Tribunal Ordinance, 2030 (1973) expires, unless a contrary intention appears, such expiration shall not:-
(a) affect anything done or any action taken or any right accrued under that Ordinance,
(b) affect any right, privilege, obligation, or liability acquired, accrued, or incurred under that Ordinance,
(c) affect any penalty, forfeiture, or punishment incurred under that Ordinance,
(d) affect any legal proceedings or remedy in respect of any such right, privilege, obligation, liability, penalty, forfeiture, or punishment, and any such legal proceedings or remedy may be instituted, continued, or enforced, and any such penalty, forfeiture, or punishment may be imposed, as if that Ordinance were still in force. Schedule 1

(Relating to Section 17)

 S.No. Short Title of Act Amendment

 1. Repealed by the Excise Act, 2058 (2001)
 2. Deleted by the First Amendment
 3. Repealed by the Value Added Tax Act, 2052 (1995)
 4. Repealed by the Act to Amend, Consolidate, Adjust and Repeal Some Nepal Laws, 2074 (2017)
 5. Deleted by the Act to Strengthen the Republic and Amend Some Nepal Laws, 2066 (2009)
 6. Deleted by the Act to Strengthen the Republic and Amend Some Nepal Laws, 2066 (2009)
 7. Repealed by the Value Added Tax Act, 2052 (1995)
 8. Deleted by the Act to Strengthen the Republic and Amend Some Nepal Laws, 2066 (2009)
 9. Repealed by the Act to Amend Some Nepal Acts to Make Conformity with the Constitution of Nepal, 2075 (2018).House and Land Tax Act, 2019 (1962) For Section 9, the following Section 9 is substituted:- 9.
Revenue Tribunal Act, 1974

Repealed by the Act to Amend Some Nepal Acts to Make Conformity with the Constitution of Nepal, 2075 (2018).House and Land Tax Act, 2019 (1962) For Section 9, the following Section 9 is substituted:- 9. Appeal: An appeal against an order made by a Tax Officer under Section 4, 5, 6 or 7 shall lie to the Revenue Tribunal. 10. Foreign Investment Tax Act, 2019 (1962) For Section 9, the following Section 9 is substituted:-
 11. Repealed by the Income Tax Act, 2058 (2001)
 12. Deleted by the Act to Strengthen the Republic and Amend Some Nepal Laws, 2066 (2009)
 13. Repealed by the Income Tax Act, 2058 (2001)
 14. Water Tax Act, 2023 (1966) For Section 11, the following Section 11 is substituted:- 11. Appeal: An appeal against an order of punishment made by the designated officer under Section 10 shall lie to the Revenue Tribunal. 15. Repealed by the Value Added Tax Act, 2052 (1995)

Note:-

(1) Words transformed according to the Act to Amend Some Nepal Laws, 2063 (2006):-
"His Majesty's Government" is substituted for "Government of Nepal".

(2) Words transformed by the Administration of Justice Act, 2073 (2016):
(a) "Court of Appeal" is substituted for "High Court".
(b) "Judge of the Court of Appeal" is substituted for "Judge of the High Court".
Nepal Academy of Science and Technology Act, 1992

Nepal Academy of Science and Technology Act, 2048

Royal Seal and Publication Date
2049.1.17

Amending Acts

1. Nepal Royal Academy of Science and Technology (First Amendment) Act, 2054 2054.1.7
2. Income Tax Act, 2058 2058.12.19
3. Some Nepal Laws Amendment Act, 2063 2063.6.28
4. Nepal Academy of Science and Technology (Second Amendment) Act, 2064 2064.6.15
5. Republic Strengthening and Some Nepal Laws Amendment Act, 2066 2066.10.17
6. Some Nepal Acts Amendment Act to Make Consistent with the Constitution of Nepal, 2075 2075.11.19

Act No. 5 of the year 2049



An Act Made to Provide for the Nepal Academy of Science and Technology

Preamble: Whereas, it is desirable to operate the Nepal Academy of Science and Technology as an organized and competent body to create a suitable environment for scientific and technological activities to develop, research, and promote science and technology, and to encourage and value talented scientists and technologists working in the field of science and technology,

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

Preliminary

1. Short Title and Commencement: (1) This Act shall be called the "Nepal Academy of Science and Technology Act, 2048".

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

(a) "Academy" means the Nepal Academy of Science and Technology established pursuant to Section 3.

(b) "Chancellor" means the Chancellor of the Academy.

(c) "Vice-Chancellor" means the Vice-Chancellor of the Academy.

(d) "Deputy Vice-Chancellor" means the Deputy Vice-Chancellor of the Academy.

(e) "Assembly" means the Academic Assembly of the Academy.

(f) "Council" means the Management Council functioning as the executive body of the Academy.

(g) "Service Commission" means the Academy Service Commission pursuant to Section 18.

(h) "Academician" means an Academician pursuant to Section 10.

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

Establishment, Objectives, Functions, Duties and Powers of the Academy

3. Establishment of the Academy: (1) The Nepal Academy of Science and Technology is hereby established.

(2) The Academy shall be called in the English language "Deleted by the Second Amendment. Nepal Academy of Science and Technology".

(3) The central office of the Academy shall be located in the Kathmandu Valley. 4.
Nepal Academy of Science and Technology Act, 1992

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

(a) To conduct and promote study, research, development, and promotion in various subjects of science and technology on a priority basis.

(b) To assist the Government of Nepal in formulating and implementing policies relating to technology transfer.

(c) To conduct and cause to conduct programs in a coordinated manner with domestic or foreign scientific and technological bodies.

(d) To develop a central documentation and information system relating to science and technology and provide services.

(e) To organize and cause to organize seminars, conferences, etc. on science and technology subjects and to publish and cause to publish various publications relating to science and technology.

(f) To establish, expand and strengthen relations with regional or international and other foreign associations and institutions relating to science and technology and to exchange mutual cooperation.

(g) To obtain and mobilize financial, technical and other assistance from national and international bodies for the operation of the Academy and for science and technology related work.

(h) To value and encourage individuals or institutions that make outstanding contributions to the development, promotion or application of science and technology.

(i) To increase and cause to increase awareness among the public about the utility and usefulness of science and technology and to create a favorable environment for increasing the use of science and technology.

(j) To study the programs and achievements of national bodies relating to science and technology and prepare periodic reports.

(k) To advise the Government of Nepal on science and technology development programs.

(l) To advise the Government of Nepal on the establishment of new bodies or laboratories for research and development of science and technology.

(m) To provide financial or technical assistance as prescribed for the development of any laboratory or body relating to science and technology within the country.

(n) To establish exhibition halls for outstanding inventions and models relating to science and technology.

(o) To perform and cause to perform other necessary work to fulfill the objectives of the Academy. Chapter - 3

Deleted by the Second Amendment. Chancellor, Vice-Chancellor and Academicians

Repealed by the Some Nepal Laws Amendment Act, 2063.7. 8.
Nepal Academy of Science and Technology Act, 1992

Chapter - 3

Deleted by the Second Amendment. Chancellor, Vice-Chancellor and Academicians

Repealed by the Some Nepal Laws Amendment Act, 2063.7. 8. Chancellor: (1) The Prime Minister shall be the Chancellor of the Academy.

(2) The Chancellor shall be the head of the Academy and the Chairperson of the Assembly.

(3) The Chancellor shall have the right to inspect or cause to inspect and give directions on any matter or work related to the Academy or the Academy.

(4) The Chancellor may, by written order, cancel or suspend any act contrary to this Act or the rules or regulations made under this Act and cause an investigation to be made, and information thereof shall be given to the Assembly.

(5) Deleted by the First Amendment

9. Vice-Chancellor: (1) Amended by the Second Amendment.The Minister or Minister of State for Education, Science and Technology shall be the Vice-Chancellor of the Academy.

(2) The Vice-Chancellor shall implement or cause to implement such matters as the Assembly or the Chancellor may specify to be implemented by the Vice-Chancellor.

(3) In the absence of the Chancellor, the Vice-Chancellor shall perform the functions of the Chancellor. Amended by the First Amendment.10. Academicians: Amended by the Second Amendment.(1) Scholars who have made outstanding contributions in the field of science and technology shall be eligible to be Academicians of the Academy. For recommending nomination of such Academicians, a committee shall be formed by the Chancellor consisting of the Vice-Chancellor as Chairperson, the Deputy Vice-Chancellor, and one member of the Assembly.

(2) The committee formed pursuant to sub-section (1) shall recommend to the Chancellor for nomination as Academicians from among scholars possessing prescribed qualifications who have made outstanding contributions in the field of science and technology. While recommending for nomination, foreign scholars may also be included. Provided that foreign Academicians shall not be members of the Assembly.

(3) The Chancellor shall nominate persons recommended pursuant to sub-section (2) as Academicians of the Academy. Amended by the Second Amendment.(4) While making nominations pursuant to sub-section (3), Academicians shall be nominated at the rate of a maximum of two persons each year. Added by the Second Amendment.(5) Other provisions relating to Academicians shall be as prescribed. Added by the Second Amendment.10A. Associate Academicians: (1) Talented scientists or technologists who have conducted higher studies or research in the field of science and technology shall be eligible to be Associate Academicians of the Academy.
Nepal Academy of Science and Technology Act, 1992

Added by the Second Amendment.(5) Other provisions relating to Academicians shall be as prescribed. Added by the Second Amendment.10A. Associate Academicians: (1) Talented scientists or technologists who have conducted higher studies or research in the field of science and technology shall be eligible to be Associate Academicians of the Academy. For recommending nomination of Associate Academicians, a committee shall be formed by the Chancellor consisting of the Vice-Chancellor as Chairperson, the Deputy Vice-Chancellor, and one member of the Assembly.

(2) The committee formed pursuant to sub-section (1) shall recommend to the Chancellor for nomination as Associate Academicians from among talented scientists or technologists possessing prescribed qualifications who have conducted higher studies or research in the field of science and technology.

(3) The Chancellor shall nominate persons recommended pursuant to sub-section (2) as Associate Academicians of the Academy.

(4) While making nominations pursuant to sub-section (3), five persons shall be nominated for the first time after the commencement of this section, and thereafter at the rate of a maximum of two persons each year.

(5) Other provisions relating to Associate Academicians shall be as prescribed. Chapter - 4

Organizational Structure of the Academy and Academic Assembly

11. Organization of the Academy: The organization of the Academy shall be as follows. Their collective form shall constitute the structure of the Academy:-

(a) Academic Assembly,

(b) Management Council,

(c) Service Commission,

(d) Central Office,

(e) Committees and Bodies. 12.
Nepal Academy of Science and Technology Act, 1992

Organization of the Academy: The organization of the Academy shall be as follows. Their collective form shall constitute the structure of the Academy:-

(a) Academic Assembly,

(b) Management Council,

(c) Service Commission,

(d) Central Office,

(e) Committees and Bodies. 12. Formation of the Academic Assembly: (1) There shall be an Academic Assembly as the supreme body of the Academy.

(2) The formation of the Academic Assembly shall be as follows:-



 (a) Chancellor - Chairperson
 (b) Vice-Chancellor - Vice-Chairperson
 (c) Vice-Chairperson, National Planning Commission - Member
 (d) Deputy Vice-Chancellor - Member
 (e) Up to two persons nominated by the Chancellor from among the Vice-Chancellors of universities - Member
 (f) Three persons nominated by the Chancellor from among the Chairpersons of professional associations and institutions relating to science and technology established pursuant to the prevailing law - Member
 (g) Two persons nominated by the Chancellor from among the scientific and technical employees working in the Academy - Member
 Amended by the Second Amendment.(h) Twenty-seven persons nominated by the Chancellor from among the Academicians, ensuring appropriate representation of women among others, keeping inclusiveness in mind, and while making such nominations, the principle of inclusiveness shall be followed as far as possible. - Member
 Added by the Second Amendment.(h1) Two persons nominated by the Chancellor from among the Associate Academicians - Member
 Added by the Second Amendment.Amended by the Some Nepal Acts Amendment Act to Make Consistent with the Constitution of Nepal, 2075.(h2) Secretary, Ministry of Education, Science and Technology - Member
 Added by the Second Amendment.(h3) Two persons nominated by the Chancellor from among officers of the Government of Nepal who have worked in the field of science and technology, at least of gazetted first class - Member
 Added by the Second Amendment.(h4) Two persons nominated by the Chancellor from among persons related to science and technology from the industrial sector - Member
 (i) Secretary of the Academy - Member-Secretary

Amended by the Second Amendment.(3) The nomination of members pursuant to clauses (e), (f), (g), (h), (h1), (h3) and (h4) of sub-section (2) shall be made on the recommendation of the Deputy Vice-Chancellor as prescribed. Their term of office shall be two years.

(4) The facilities of the members of the Assembly shall be as prescribed. 13.
Nepal Academy of Science and Technology Act, 1992

Their term of office shall be two years.

(4) The facilities of the members of the Assembly shall be as prescribed. 13. Functions, Duties and Powers of the Assembly: The functions, duties and powers of the Assembly shall be as follows:-

(a) To determine the short-term, long-term, contemporary and annual policies, plans and programs of the Academy.

(b) To pass the annual or supplementary budget of the Academy.

(c) To pass the rules relating to the operation and management of the Academy.

(d) To evaluate or cause to evaluate the performance of the Academy.

(e) To appoint an auditor and fix remuneration for auditing the accounts of the Academy.

(f) To give directions to the Council for action on the audit report and other reports of the Academy.

(g) To make provisions for scholarships, fellowships, medals and awards, and to make provisions for appropriate appreciation, honor or award to institutions or individuals making outstanding contributions in the fields of science and technology subjects.

(h) To discuss and pass the annual report submitted to the Assembly.

(i) To cause the Council to perform other work necessary to fulfill the objectives of the Academy. 14. Meetings of the Assembly: (1) The meeting of the Assembly shall ordinarily be held twice a year.

(2) The meeting of the Assembly shall be presided over by the Chairperson of the Assembly. In the absence of the Chairperson, the Vice-Chairperson shall preside over the meeting of the Assembly.

(3) Other procedures relating to the meeting of the Assembly shall be as prescribed. Chapter - 5

Management Council

15. Formation of the Council: (1) There shall be a Management Council as follows to function as the executive body of the Academy, subject to this Act or the rules made under this Act and the directions of the Assembly:-

(a) Deputy Vice-Chancellor - Chairperson

(b) Up to five persons nominated by the Chancellor from among the members of the Assembly - Member

(c) Secretary of the Academy - Member-Secretary

(2) The Council and the office bearers of the Council shall be collectively and individually responsible to the Assembly. 16.
Nepal Academy of Science and Technology Act, 1992

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

(a) To implement the decisions made by the Assembly from time to time and to follow the directions given by the Assembly.

(b) To submit the annual program, budget, audit report and other reports and proposals of the Academy to the Assembly for decision.

(c) To protect and look after the movable and immovable property of the Academy.

(d) To manage and operate the fund of the Academy.

(e) To make necessary arrangements for the management and administration of various bodies of the Academy.

(f) To accept donations and contributions received for the Academy.

(g) To perform other work as directed by the Assembly and as prescribed. 17. Meetings of the Council: (1) The meeting of the Council shall ordinarily be held four times a year.

(2) The meeting of the Council shall be presided over by the Chairperson of the Council. In the absence of the Chairperson, a person chosen by the members of the Council from among themselves shall preside over the meeting of the Council.

(3) Other procedures relating to the meeting of the Council shall be as prescribed. Chapter - 6

Service Commission

18. Service Commission of the Academy: (1) There shall be an Academy Service Commission as follows to recommend for the permanent appointment and promotion of employees in the Academy:-

(a) Person nominated by the Chancellor - Chairperson

(b) One member designated by the Chairperson of the Public Service Commission - Member

(c) One Academician nominated by the Chancellor from among the Academicians - Member

(d) Secretary of the Academy - Member-Secretary

(2) The term of office of the Chairperson and nominated members of the Service Commission shall be Amended by the First Amendment.four years, and they may be reappointed for one more term.

(3) Other functions, duties, powers and procedures of the Service Commission shall be as prescribed.

(4) The functions, duties and powers, and remuneration, facilities and other conditions of service of the Chairperson and members of the Service Commission shall be as prescribed.

(5) The Chairperson of the Service Commission shall submit the annual report of the Service Commission to the Chancellor, and the Chancellor shall present that report to the Assembly for consideration. The Assembly may consider the report and give necessary directions to the Service Commission. Chapter - 7

Office Bearers, Central Office, Committees and Other Bodies

19. Deputy Vice-Chancellor: (1) The Deputy Vice-Chancellor shall be the chief officer working full-time in the Academy.