chhatramani/nepal_legal_acts_corpus_english huggingface dataset:
Army Act, 2006

For offenses other than those under this Act, covered by other prevailing laws, they may order trial by another court.

(2) The order issued under sub-section (1) shall be sent to the Ministry of Defense for information. 95. Release of Insane Accused: The Ministry of Defense may release an accused kept in custody under Section 93, or keep them in custody, or send them to a mental hospital if not already there, based on a physician's report and if the head of the mental hospital or prison certifies that the accused is discharged or cannot cause harm to themselves or others. 96. Handing Over Insane Accused to Heir or Guardian: If any heir or guardian of an accused kept in custody under Section 93 petitions to keep or take charge of the accused under their supervision, and the Ministry of Defense is satisfied regarding the supervision of such accused, that they will not cause harm to themselves or others, and will present them for check-up before the designated officer at the specified time and date, the Ministry may hand over the accused to their heir or guardian. 97. Auction and Disposal of Property Related to the Offense: (1) The military court shall ensure the security of property related to the offense presented before it during the trial.

(2) If the property kept for security under sub-section (1) is perishable, the military court may order such property to be sold by auction and the proceeds credited to the government account.

(3) After the completion of the case proceedings by the military court, the officer authorized to confirm the sentence passed by such military court, or an officer superior to such officer, and in cases where confirmation of the sentence is not required, the Senani, Corps Commander, Paltan Commander, or Brigade Commander, after the verdict of the military court, may pass reasonable orders regarding the property, documents related to the offense presented before the military court during the trial, to confiscate, destroy, return to the person claiming entitlement, or sell them.

(4) If the trial does not take place within the State of Nepal, the officer issuing the order under sub-section (1) shall send a copy of the order to the Chief District Officer of the district where the property is located, and the Chief District Officer shall cause the work to be done according to such order. Explanation: For the purpose of this section, "property" means, in relation to property connected with the offense, property within original possession or right, as well as income obtained immediately or later by transforming, exchanging, or selling such property. 98.
Army Act, 2006

Explanation: For the purpose of this section, "property" means, in relation to property connected with the offense, property within original possession or right, as well as income obtained immediately or later by transforming, exchanging, or selling such property. 98. Validity of Military Court Proceedings: Proceedings conducted by a military court under this Act shall be deemed judicial proceedings. 99. Adjournment and Dissolution of Military Court: (1) A military court shall be adjourned in the following circumstances: -
 (a) After the trial has commenced, if the number of President and members specified under Section 67 decreases,
 (b) During the ongoing trial, if the representative of the Judge Advocate General or the accused is ill, making it impossible to continue the trial.

(2) If, from the perspective of military necessity or discipline, it appears impossible or inappropriate to continue the military court, the officer authorized to convene the military court may dissolve the military court.

(3) If a military court adjourned for a reason under sub-section (1) returns to its previous state, the trial may be resumed.

(4) If a military court is dissolved for a reason under sub-section (2), a new military court may be convened and the trial may be resumed.

(5) A military court shall be automatically dissolved upon the completion of all proceedings related to the judgment. 100. Sending of Case Record: (1) After the completion of the trial, proceedings, and adjudication by a military court other than a Summary Military Court, the case record along with the decision shall be sent to the Judge Advocate General. The Judge Advocate General, after conducting necessary examination, shall send the judgment or opinion for confirmation to the officers under Sections 108, 109, and 110, respectively.

(2) After the trial, proceedings, and adjudication by a Summary Military Court, the case record along with the decision shall be sent to the Judge Advocate General. The Judge Advocate General shall conduct necessary examination

105.
Army Act, 2006

The Judge Advocate General shall conduct necessary examination

105. Departmental Punishment: (1) Notwithstanding anything written in Chapter 8 and this Chapter, if a person of the following rank falling within the jurisdiction of this Act commits an offence under this Act, the officer as mentioned below may, having regard to the gravity of the offence, order departmental punishment as follows without convening a military court to such person:-

(a) The Commanding Officer or a Commander of equivalent rank or any other officer designated by the Chief of the Army Staff with the approval of the Government of Nepal may order any one or more of the following departmental punishments to a person of ranks other than officers and warrant officers:-

(1) Detention in military custody for up to thirty days,

(2) Confinement for up to thirty days,

(3) Imprisonment in line for up to thirty days,

(4) Additional guard or duty,

(5) Removal from current duty or dismissal from the rank held in an acting capacity,

(6) Stopping or deducting the salary and allowances received on account of good service, conduct or qualification,

(7) Admonition,

(8) Fine of up to fourteen days' salary in one month,

(9) Stopping or deducting salary and allowances until compensation is made,

(10) Field punishment for up to thirty days when engaged in active service,

(11) Field punishment.

(b) The Divisional Commander, Brigade Commander or a Commander of equivalent rank or any other officer designated by the Chief of the Army Staff with the approval of the Government of Nepal may order any one or more of the following departmental punishments to an officer or warrant officer below the rank of Lieutenant Colonel:-

(1) Admonition,

(2) Warning,

(3) Stopping salary and allowances until compensation is made,

(4) Stopping promotion for up to one year,

(5) Deduction of seniority for up to one year.

(c) A Major General or an officer of equivalent rank or any other officer designated by the Chief of the Army Staff with the approval of the Government of Nepal may order any one or more of the following departmental punishments to officers and warrant officers of the rank of Lieutenant Colonel and below:-

(1) Admonition,

(2) Warning,

(3) Stopping salary and allowances until compensation is made,

(4) Stopping promotion for up to one year,

(5) Deduction of seniority for up to one year.

(d) Any other officer designated by the Chief of the Army Staff or the Commanding Officer with the approval of the Government of Nepal may, against a soldier of warrant officer rank accused of any offence under this Act, proceed in the prescribed manner and, if found guilty, may stop the salary and allowances of such person until compensation for the loss caused is made.

(2) Before ordering departmental punishment pursuant to sub-section (1), if the concerned accused so desires, he or she shall not be deprived of the right to submit an application to have such offence tried by a military court.
Army Act, 2006

106. Limit of Departmental Punishment: (1) When ordering departmental punishment pursuant to clause (a) of sub-section (1) of Section 105, field punishment shall not be imposed under sub-clauses (1), (2) and (3) of the same clause.

(2) If two or more punishments under sub-clauses (1), (2), (3) or (4) of clause (a) of sub-section (1) of Section 105 are imposed, the punishment under sub-clause (3) or (4) shall be additional only after the punishment under sub-clause (1) or (2) has been served.

(3) If one or more punishments are ordered under sub-clauses (1), (2) or (3) of clause (a) of sub-section (1) of Section 105, the total duration of such punishment shall not exceed forty-five days.

(4) Punishment under sub-clause (7) of clause (a) of sub-section (1) of Section 105 shall not be imposed on a soldier below the rank of Non-Commissioned Officer. 107. Collective Fine: (1) If equipment, any weapon, ammunition or any part of a weapon of any battalion, squadron, battery or other similar unit is lost or stolen, the Commander of the company, battalion, division or brigade of that unit may, after receiving the report of the Court of Inquiry, impose a collective fine on all or as many persons of that unit, including warrant officers, non-commissioned officers, and other ranks, as he or she deems to be accountable.

(2) Such fine shall be recovered proportionately from the salaries of the persons on whom the fine is imposed. Chapter 12

Confirmation and Review of Cases

108. Confirmation of Finding or Sentence of General Military Court: A finding or sentence made by a General Military Court may be confirmed by the Government of Nepal or by an officer authorized by the Government of Nepal. 109. Confirmation of Finding or Sentence of Summary General Military Court: The officer who convened the military court or, if such officer orders it to be submitted to a higher level, an officer superior to him or her may confirm the finding or sentence made by a Summary General Military Court. 110. Confirmation of Finding or Sentence of District Military Court: A finding or sentence made by a District Military Court may be confirmed by an officer authorized to convene a General Military Court or by an officer authorized by him or her. 111. Procedure to be Followed When Confirming a Case: For the purpose of confirming a case under Sections 108, 109 and 110, the military court deciding the case shall, within seven days from the date of decision, prepare the full text of the decision with clear grounds and reasons, and provide the relevant case file for confirmation within thirty days.
Army Act, 2006

In the case of a file received in this manner, the body or officer confirming the decision shall finalize its action within a maximum of thirty days from the date of receipt of such file. 112. Power to Impose Conditions: The officer granting authority under Section 108 or 110 may, while granting authority, impose conditions as necessary. 113. Power to Reduce Sentence: The officer confirming the sentence of a military court may, subject to any condition imposed under Section 112, reduce the sentence of the military court or impose a lesser sentence among the punishments prescribed in Section 101. 114. Review of Finding or Sentence: (1) The officer confirming the sentence of a military court may order a review of the sentence so confirmed.

(2) If an order is made under sub-section (1), the military court may, after hearing additional evidence in that case, conduct proceedings and dispose of the case.

(3) When a case is to be reviewed, it shall be reviewed by the same officers who made the initial decision, except where they are unable to attend due to a compelling reason.

(4) If the officers who made the initial decision under sub-section (3) are unable to attend, a certificate with the reason thereof shall be included in the case file, and other members equal to the number of officers unable to attend shall be added from among those who made the initial decision, and the proceedings of the case shall commence. 115. Finding or Sentence of Summary Military Court: (1) A finding or sentence of a Summary Military Court shall not require confirmation. It shall be executed immediately.

(2) Notwithstanding anything written in sub-section (1), if the proceedings were conducted by an officer with less than five years of service, the sentence shall not be executed without the approval of a Brigade Commander or higher officer, except when engaged in active service.

(3) A finding or sentence made by a Summary Military Court shall be submitted to the Brigade or Division Commander or to an officer authorized by the Chief of the Army Staff, and such officer may, having regard to the true nature of the case, quash or reduce the finding or sentence. 116. Revision of Finding or Sentence: (1) If a finding or sentence of a military court that has been confirmed or does not require confirmation is not supported by evidence or is otherwise unsustainable, the officer authorized to reduce the sentence under Section 113 may, if a new finding or sentence is made, execute the sentence accordingly.
Army Act, 2006

Provided that such new finding or sentence shall not be made except where the military court has raised a question of jurisdiction regarding such finding or sentence or where the military court is not satisfied with the grounds for such finding or sentence.

(2) Except where a sentence has been imposed by a new finding under sub-section (1), if a sentence made by a military court that has been confirmed or does not require confirmation is for any reason rendered invalid, the officer under sub-section (1) may, subject to the provisions mentioned in that same sub-section, impose a new sentence as he or she deems appropriate.

(3) A sentence imposed under sub-section (1) or (2) shall not be more severe than the sentence originally found by the military court.

(4) A sentence revised or found under this section shall have the same effect as if made by the military court. 117. Finding or Confirmation Not Valid: A finding or sentence made by a military court other than a Summary Military Court shall not be valid until confirmed by an authorized officer. 118. Reconsideration of Order of Departmental Punishment: If an order of departmental punishment appears unlawful, unjust, or excessive, the following officers may reconsider and order the quashing, revision or reduction of such punishment:-

(a) In the case of a punishment given by a Commanding Officer, any officer higher in command than that Commanding Officer,

(b) In the case of a punishment given by any other officer, the Government of Nepal, the Chief of the Army Staff, or any other officer designated by the Chief of the Army Staff. 119.
Army Act, 2006

119. Appeal Against Order or Decision of Military Court: (1) To hear appeals against decisions or final orders made by a General Military Court and a Summary General Military Court under clause (a) of Section 68, there shall be one Military Special Court as follows:-

(a) A Judge of the High Court designated by the Government of Nepal on the recommendation of the Judicial Council — Chairperson

(b) Secretary of the Ministry of Defence — Member

(c) Chief of the Judge Advocate General's Department — Member

(2) A party dissatisfied with a decision or final order made by a General Military Court or a Summary General Military Court under clause (a) of Section 68 may appeal to the court under sub-section (1) within 35 days from the date of such decision or final order.

(3) The court under sub-section (1) shall also conduct initial proceedings and final disposal of cases under Section 62.

(4) An appeal against a decision made under sub-section (3) may lie to the Supreme Court within 35 days.

(5) The procedure to be followed by the court under sub-section (1) when conducting initial proceedings and final disposal of cases, as well as appeal proceedings and final disposal, shall be as prescribed.

(6) A party dissatisfied with a decision or final order made by a military court concerning offences within the jurisdiction under clauses (b) and (c) of Section 68 may appeal to the Chief of the Army Staff through the Judge Advocate General's Department within 35 days from the date of the decision or final order.

(7) For the proceedings and final disposal of an appeal filed under sub-section (6), there shall be an Appeal Committee as follows:-

(a) An Assistant Chief of the Army Staff designated by the Chief of the Army Staff — Chairperson

(b) A Colonel designated by the Chief of the Army Staff — Member

(c) A representative of the Judge Advocate General's Department not involved in the relevant military court case — Member

(8) The procedure to be followed by the Committee under sub-section (7) when conducting appeal proceedings and final disposal shall be as prescribed. Chapter 13

Execution of Sentences

120.
Army Act, 2006

121. Execution of Sentence of Imprisonment: (1) A person sentenced to imprisonment by a military court shall be ordered by the officer confirming the sentence, or in the case of a Summary Military Court by the officer of that court, to be committed to prison to serve the sentence of imprisonment.

(2) After an order under sub-section (1), the Commanding Officer of the person serving the sentence or any other officer designated by him or her shall commit that person to prison with a warrant.

(3) When transferring a prisoner from one place to another, reasonable restraint may be imposed to prevent escape, absconding, or other undesirable acts.

(4) If a new order is issued in place of a previously issued order regarding a prisoner confined in prison, the officer issuing such order shall provide the relevant prison chief with a warrant accordingly.

(5) A person in custody shall not be deemed to be in unlawful custody merely because of a minor error or improper format in the warrant or any other document issued under this Act for a person sentenced to imprisonment by a military court or for any other reason.

(6) If an order has been made to send a person to prison to serve a sentence of imprisonment, the accused may be kept in custody in another suitable place until sent to that prison.

(7) In the case of a sentence of imprisonment of less than three months, the officer under sub-section (1) may order that the person so sentenced be kept in military custody to serve the sentence.

(8) When engaged in active service, a sentence of imprisonment may be served by confinement at a place designated by the Commanding Officer.

(9) A prisoner in imprisonment under this Act shall not be subjected to corporal punishment while in imprisonment, and imprisonment shall not be imposed in a manner contrary to that provided for by the prevailing law.

(10) If the officer commanding the division, battalion, division or brigade believes that a sentence of imprisonment cannot be executed in a military prison or military custody, such officer may order the sentence to be served in any other prison. 122. Period to be Considered as Prisoner of War: For the purpose of Section 131, until the investigation into the conduct of a person under Section 129 is completed, and if after such investigation the person is to be dismissed from service on account of conduct, such person shall be deemed to be a prisoner of war until the date of dismissal. 123.
Army Act, 2006

124. Calculation of Period of Absence or Custody: For the purpose of clause (a) of sub-section (2) of Section 123,-

(a) Absence or custody for a continuous period of less than six hours, whether in one day or more than one day, shall not be deemed absence or custody.

(b) If, due to absence or custody for less than one day, a soldier is unable to perform a full day's work and another person is assigned to that work, the person absent or in custody for less than one day shall be deemed absent or in custody for one day.

(c) If on any day a person is absent or in custody for a continuous period of twelve hours or more, such person shall be deemed absent or in custody for one day only, regardless of the duration.

(d) If a person is absent or in custody from before midnight and such absence or custody ends after midnight, it shall be deemed a full day's duration. 125. Salary and Allowances During Trial: In the case of any person within the jurisdiction of this Act who is in custody or suspended on any charge, the designated officer may, for the implementation of clause (b) of sub-section (1) and clause (b) of sub-section (2) of Section 123, direct that his or her salary and allowances be stopped until the case is finalized. 126. Limit of Deduction: Except in the case of a sentence of dismissal, the deduction from salary and allowances under clauses (d), (f), (g) and (j) of sub-section (2) of Section 123 shall not exceed half of the salary and allowances payable to the concerned person for any month. 127. Deduction from Amounts Other Than Provident Fund and Pension: Any amount to be deducted from the salary and allowances of a person under this Act may, without prejudice to any other method of recovery, be deducted from amounts payable to that person other than from provident fund and pension. 128. Recovery as Government Dues: To recover fines imposed during court proceedings under this Act, the matter may be communicated in writing to the concerned Chief District Officer. Upon such written communication, the concerned Chief District Officer shall recover the same as government dues under prevailing Nepali law and remit it to the concerned department. 129.
Army Act, 2006

Upon such written communication, the concerned Chief District Officer shall recover the same as government dues under prevailing Nepali law and remit it to the concerned department. 129. Salary and Allowances of Prisoner of War Pending Investigation into Conduct: When a person within the jurisdiction of this Act becomes a prisoner of war or is under enemy control, and an investigation into his or her conduct is required under this Act or any other Act, the Chief of the Army Staff or any officer authorized by him or her may order the whole or part of his or her salary and allowances to be stopped until the outcome of such investigation is known. 130. Remission of Deductions: Deductions from salary and allowances under this Act may be remitted to the extent prescribed. 131. Provision for Dependents of Prisoner of War from Remitted Deductions: (1) If the salary and allowances of a person within the jurisdiction of this Act who is a prisoner of war are forfeited under clause (h) of sub-section (1) and clause (a) of sub-section (2) of Section 123, but are remitted under Section 130, the designated officers shall arrange for rations and other necessities for the dependents of such person from that salary and allowances. Only the amount remaining after such arrangement shall be deemed remitted.

(2) If any person within the jurisdiction of this Act is a prisoner of war or is missing in active service, suitable rations and other things shall be arranged for his or her dependents from his or her salary and allowances as prescribed. 132. Execution of Sentence When Outside Nepal: (1) If a person sentenced under this Act is outside the territory of Nepal, the sentence may be executed in the country where such person is located or by bringing him or her to Nepal.

(2) If any person serving in the Nepali Army is to be released from service while residing outside the territory of Nepal, or after release, he or she may be recalled to Nepal. Chapter 14
Miscellaneous

133. Control and Responsibility of Weapons, Ammunition and Other Military Equipment: (1) Subject to the provisions prescribed by the Government of Nepal, the responsibility for control of weapons, ammunition and other military equipment of the Nepali Army shall vest in the Chief of the Army Staff.

(2) If it is necessary to purchase weapons, ammunition and other military equipment for the Nepali Army, the Chief of the Army Staff shall submit a detailed statement with justification to the Ministry of Defence.
Army Act, 2006

The statement so received shall be submitted to the National Security Council for recommendation to the Cabinet for policy decision.

(3) The Chief of the Army Staff may, subject to prevailing law and the directions given by the Government of Nepal, order that weapons, ammunition and other military equipment of the Nepali Army under his or her charge be made available to any unit of the Nepali Army under his or her control and responsibility.

(4) The Chief of the Army Staff may, with the approval of the Government of Nepal, transfer or donate weapons, ammunition and other military equipment of the Nepali Army to bodies other than units of the Nepali Army.

(5) The Chief of the Army Staff shall submit an updated inventory of weapons, ammunition and other military equipment of the Nepali Army to the Ministry of Defence every six months, and in addition, it shall be the duty of the Chief of the Army Staff to submit an updated inventory at any time requested by the Ministry of Defence.

(6) The Chief of the Army Staff shall have the authority to write off weapons and ammunition expended for army work and training, and the authority to write off weapons and ammunition expended for other work shall vest in the Ministry of Defence. 134.
Army Act, 2006

134. Remuneration and Facilities of the Chief of the Army Staff: (1) The monthly remuneration of the Chief of the Army Staff shall be as determined by the Government of Nepal.

(2) The Government of Nepal shall deduct ten percent from the monthly remuneration of the Chief of the Army Staff as provident fund and shall add an equal amount and deposit it into the provident fund.

(3) A Chief of the Army Staff who does not have suitable accommodation within the Kathmandu Valley shall be provided with suitable housing by the Government of Nepal.

(4) A vehicle shall be provided to the Chief of the Army Staff by the Government of Nepal.

(5) After retiring from service, the Chief of the Army Staff shall receive a pension in accordance with the prevailing rules regarding pension of the Nepali Army.

(6) The family of the Chief of the Army Staff, including the immediate household, shall be given family pension as follows:-

(a) If the Chief of the Army Staff dies while in office, a lump sum amount as determined by the Government of Nepal,

(b) If the Chief of the Army Staff dies before completing nine years from the date of starting to receive pension under sub-section (5), an amount equal to the same pension for the remaining period up to nine years.

(7) Notwithstanding anything written in sub-sections (5) and (6), no pension or family pension shall be given for the period during which a Chief of the Army Staff served in an acting capacity.

(8) The Chief of the Army Staff shall be entitled to the following leave with full pay each year:-

(a) Casual leave twenty days,

(b) Home leave forty-five days,

(c) Sick leave fifteen days.

(9) Casual leave not used within the same year shall not be carried forward to the next year. Home leave may be accumulated up to a maximum of forty-five days, and sick leave may be accumulated throughout the service period. The Chief of the Army Staff shall receive the amount of accumulated home leave and sick leave upon retirement.

(10) The Chief of the Army Staff may take casual leave on his or her own authority, while home leave and sick leave shall be approved by the Minister of Defence.

(11) The Government of Nepal may recall the Chief of the Army Staff to duty before the leave period is completed. 135. Declaration of Being Engaged in Active Service: The Government of Nepal may declare that any person or body of persons within the jurisdiction of this Act is engaged in active service, regardless of where they are working or whether any other Act is applicable.
Army Act, 2006

135. Declaration of Being Engaged in Active Service: The Government of Nepal may declare that any person or body of persons within the jurisdiction of this Act is engaged in active service, regardless of where they are working or whether any other Act is applicable. Added by the Act to Amend Some Nepal Acts to Make Conformable with the Constitution of Nepal, 2075.135a. Power to Utilize: The Government of Nepal may also utilize the Nepali Army for development and construction works and disaster management. 136. Military Prison: The Government of Nepal may designate any house or part of a house under its control, having humane physical facilities, as a military prison for the confinement of persons sentenced to imprisonment by a military court. 137. Application of this Act to Any Force: (1) The Government of Nepal may, by notification published in the Nepal Gazette, constitute a separate force for specific work.

(2) By the notification published under sub-section (1), the Government of Nepal may issue an order applying all or some of the sections of this Act to the force so constituted, with or without modification, or suspending any section for a certain period, and may also prescribe necessary conditions in such order.

(3) The provision under sub-section (2) may also be applied to persons under clause (b) of sub-section (1) of Section 3.

(4) The Government of Nepal may also deploy soldiers of various ranks serving in the Nepali Army to the force under sub-section (1). 138. Officers to Exercise Powers in Special Circumstances: (1) When persons within the jurisdiction of this Act are working under the command of a Commanding Officer of a military organization having a greater number than that in any unit of the Nepali Army, the Government of Nepal may appoint officers of the division, battalion, division and brigade under this Act to exercise the powers of a Commanding Officer over such persons.

(2) When appointing under sub-section (1), the Government of Nepal may prescribe all or some powers, limits, exceptions and conditions under this Act. 139. Classification and Inclusion: (1) The Government of Nepal may classify any person or body of persons under Section 3 within the jurisdiction of this Act into officers, warrant officers or non-commissioned officers, and may include any person in the class so classified, and may cancel any previous classification.

(2) If a person has not been classified as an officer, warrant officer or non-commissioned officer under sub-section (1), he or she shall be deemed to be below non-commissioned officer. 140.
Army Act, 2006

140. Power to Constitute Commission of Inquiry: (1) The Government of Nepal may constitute a commission of inquiry under the Commission of Inquiry Act, 2026 to inquire into and report on any matter of public interest involving any person within the jurisdiction of this Act.

(2) The functions, duties and powers of a commission of inquiry constituted under sub-section (1), and other provisions, shall be as provided in that Act. 141. Power to Delegate Authority: (1) The Government of Nepal may delegate the authority vested in it under this Act and the rules made under this Act to the Chief of the Army Staff and subordinate bodies or officers or other government bodies or officers.

(2) The Government of Nepal may, in special circumstances, entrust the authority vested in it or in any body or officer under prevailing law, as necessary, to the Chief of the Army Staff and units subordinate to him or her.

(3) The entrustment of authority under sub-sections (1) and (2) shall not be deemed to prevent the Government of Nepal or the concerned body or officer from exercising the authority itself.

(4) The Chief of the Army Staff may, under his or her responsibility, delegate the authority vested in him or her under this Act and prevailing law to subordinate bodies or officers. 142. Power to Give Directions: (1) The Government of Nepal may give directions as necessary to the Chief of the Army Staff for the implementation of the objectives of this Act.

(2) It shall be the duty of the Chief of the Army Staff to implement and cause to be implemented the directions given by the Government of Nepal under sub-section (1). 143.
Army Act, 2006

143. Power to Make Rules: (1) The Government of Nepal may make necessary rules for the implementation of the objectives of this Act.

(2) Without prejudice to the generality of the power given by sub-section (1), rules may be made on the following matters relating to the Nepali Army:-

(a) Matters relating to appointment, leave, promotion, demotion, retirement, dismissal and other conditions of service,

(b) Matters relating to immunity and facilities,

(c) Matters relating to operation of welfare funds,

(d) Matters relating to investigation, inquiry, custody of accused and filing of cases,

(e) Matters relating to constitution, dissolution, suspension, activation, jurisdiction, procedure, confirmation and review of cases, and execution of findings or sentences of military courts,

(f) Matters relating to determination of types of field punishment,

(g) Matters relating to constitution, procedure, manner of administering oath and recording of evidence of Courts of Inquiry,

(h) Matters relating to arrangement of assistance to dependents and its implementation,

(i) Matters relating to write-off and disposal of unserviceable or obsolete items,

(j) Matters relating to provision of salary, allowances and other amounts of deserters,

(k) Matters relating to administration, supervision, management of military prisons and conditions of service of prison officers,

(l) Matters relating to safety, discipline, special labour, employment, punishment for offences and remission of punishment of prisoners,

(m) Matters relating to storage, movement, handover, write-off and disposal of weapons, ammunition and other military equipment,

(n) Matters relating to write-off of amounts spent on intelligence work, amounts spent from revolving fund, and amounts spent for contingency work,

(o) Matters relating to recreation grants,

(p) Matters relating to proceedings against deserters,

(q) Matters relating to arrangement of military hospitals,

(r) Matters relating to military subscriptions and awards,

(s) Matters relating to appointment of Judge Advocate General,

(t) Matters relating to air transport and aircraft maintenance group,

(u) Matters relating to parachute folder women,

(v) Matters relating to defence financial procedures and daily and travel allowance,

(w) Matters relating to gratuity, pension and other facilities,

(x) Matters relating to short service,

(y) Matters relating to military nursing,

(z) Matters relating to accounts group,

(aa) Matters relating to military police,

(ab) Matters relating to military technical,

(ac) Matters relating to employment of ex-servicemen. 144. Repeal and Saving:
Appropriation Act, 2024

Appropriation Act, 2081

Certification and Publication Date
2081.03.30

Act Number 04 of the year 2081

An Act Made to Provide for the Appropriation and Expenditure of Money from the Federal Consolidated Fund for the Services and Works of the Fiscal Year 2081/82

Preamble: Whereas it is expedient to appropriate money to be expended from the Federal Consolidated Fund for the services and works of the Fiscal Year 2081/82 and to authorize the expenditure thereof,

The Federal Parliament has enacted this Act. 1. Short Title and Commencement: (1) This Act may be cited as the "Appropriation Act, 2081".

(2) This Act shall commence from the 1st day of Shrawan of the year 2081. 2. Authority to Expend from the Federal Consolidated Fund for the Fiscal Year 2081/82: For the Fiscal Year 2081/82, excluding the amounts charged on the Federal Consolidated Fund as per Schedule-1, the total amount of Rs. 14,57,04,96,00,000/- (in words: Fourteen Kharab Fifty-Seven Arab Four Crore Ninety-Six Lakh Rupees) comprising the recurrent expenditure mentioned in Column 4, capital expenditure mentioned in Column 5, and financial arrangements mentioned in Column 6 of Schedule-2, for the services and works to be performed by the entity mentioned in Column 3 of the said Schedule, may be expended from the Federal Consolidated Fund as specified, not exceeding the total amount mentioned in Column 7. 3. Appropriation: The amount authorized to be expended from the Federal Consolidated Fund by this Act shall be appropriated for the services and works to be performed by the entity mentioned in Column 3 of Schedule-2 for the Fiscal Year 2081/82. 4. Provisions Relating to Authorization and Program Approval: (1) Notwithstanding anything written in the prevailing law, from the date of commencement of this Act, the authorized officer shall have the power to expend the appropriated amount subject to the prevailing law.

(2) Based on the authority to expend pursuant to Sub-section (1), the Office of the Treasury and Comptroller Control shall release the appropriated amount to the concerned entity.

(3) In case an amount is appropriated to one entity to be expended by more than one entity, the head of the entity to which the appropriation is made shall, within the end of Ashwin of the year 2081, allocate the entire appropriated amount source-wise to the entity that will expend it, including the outputs and deliverables to be achieved, and shall provide information thereof to the Government of Nepal, Ministry of Finance, and the concerned Office of the Treasury and Comptroller Control.
Appropriation Act, 2024

Provided that, if the concerned Accounting Officer requests, with reasonable grounds and reasons why the allocation cannot be made within that timeframe, the Government of Nepal, Ministry of Finance may, considering necessity and justification, allow allocation until the end of Poush of the year 2081. If the allocation is not made within such extended timeframe, the Government of Nepal, Ministry of Finance may freeze such amount.

(4) The head of the entity receiving the amount from the allocation pursuant to Sub-section (3) shall be deemed to have received the authority to expend such amount.

(5) Notwithstanding anything written in the prevailing law, a program included in the Ministerial Budget Information System shall be considered an approved program for the purpose of budget implementation. 5. Provisions Relating to Transfer/Reallocation and Source Transfer: (1) If it appears that there will be a saving in any grant code and a deficit in another grant code out of the amount appropriated for the services and works to be performed by the entity mentioned in Column 3 of Schedule-2 pursuant to Section 3, the Government of Nepal, Ministry of Finance may transfer/reallocate funds from the grant code with savings to the grant code with deficit.

(2) While making a transfer/reallocation pursuant to Sub-section (1), funds may be transferred from one or more grant codes to another one or more grant codes, recorded for release and expenditure, and transferred from one source to another to bear the expenditure of recurrent and capital expenditure and financial arrangements, provided that such transfer/reallocation does not exceed ten percent of the total appropriated amount.
Appropriation Act, 2024

Provided that,

(a) Any amount may be transferred/reallocated among budget sub-heads within the same grant code.

(b) The amount appropriated under the capital expenditure heading shall not be transferred/reallocated to other recurrent expenditure headings except for the financial investment under financial arrangements and the principal and interest payment expenditure heading for internal and external loans.

(c) The amount appropriated under financial arrangements shall not be transferred/reallocated to other recurrent expenditure headings except for the principal and interest payment expenditure heading for internal and external loans, and the amount appropriated under financial arrangements for the principal payment expenditure heading for internal and external loans shall not be transferred/reallocated elsewhere except for the interest payment expenditure heading.

(3) Financial Equalization Grant amounts appropriated under grant codes 701 and 801 for the province or local level shall not be transferred/reallocated to other grant codes.

(4) Notwithstanding anything written in Sub-sections (1), (2), and (3), for the amount appropriated under grant codes 601 and 602, there shall be no bar to transferring/reallocating the amount to the same grant code from which the release and expenditure will take place and to recording the release and expenditure.

(5) If any project or program included in the Ministerial Budget Information System needs to be revised, the concerned entity may revise it with the consent of the Government of Nepal, Ministry of Finance. Provided that, if an activity within the same expenditure heading under an approved project or program needs to be revised or an activity needs to be changed, the concerned Accounting Officer may do so, without changing the source, based on necessity and justification, within the month of Poush.

(6) If the concerned Accounting Officer needs to revise a project or program or transfer/reallocate funds, subject to Sub-section (2) of Section 20 of the Economic Procedure and Fiscal Responsibility Act, 2076, the officer may transfer/reallocate funds up to twenty-five percent of the initial appropriation of the additional expenditure heading, without changing the source.

(7) If the Accounting Officer of the concerned entity needs to revise a program or transfer/reallocate funds pursuant to Sub-section (6), the program revision or transfer/reallocation must be made under the following expenditure codes (inter-economic codes):

 S.N.
Appropriation Act, 2024

Expenditure Code Expenditure Heading

 1 22111 Fuel (Officials)
 2 22112 Fuel (Office Purposes)
 3 22113 Vehicle Maintenance Expenses
 4 22114 Insurance and Renewal Expenses
 5 22221 Machinery and Tools Maintenance, Repair and Operation Expenses
 6 22231 Maintenance and Repair Expenses of Constructed Public Property
 7 22291 Operation and Maintenance Expenses of Other Property
 8 22311 Stationery and Office Supplies
 9 22312 Animal Feed
 10 22313 Books and Material Expenses
 11 22314 Fuel-Other Purposes
 12 22315 Newspapers, Printing and Information Publication Expenses
 13 22319 Other Office Operation Expenses
 14 22511 Employee Training Expenses
 15 22512 Skill Development and Public Awareness Training and Workshop Related Expenses
 16 22521 Production Material/Service Expenses
 17 22611 Monitoring, Evaluation Expenses
 18 22612 Travel Expenses
 19 22619 Other Travel Expenses
 20 22711 Miscellaneous Expenses

(8) Notwithstanding anything written elsewhere in this Section, if the amount of the same expenditure heading allocated to more than one budget sub-head within the same grant code needs to be reduced from one budget sub-head and added to another budget sub-head, and if the amount of the same expenditure heading under the same budget sub-head needs to be reduced from one entity and added to another entity, the Accounting Officer of the concerned entity may make fund transfers and program revisions by freezing it in the Ministerial Budget Information System (without changing activities accordingly), remaining within the approved staffing level for the expenditure heading:

 S.N. Expenditure Code Expenditure Heading

 1 21111 Salary Employee
 2 21112 Salary Official
 3 21121 Uniform Allowance
 4 21122 Food Allowance
 5 21123 Medical Treatment Expenses
 6 21131 Local Allowance
 7 21132 Dearness Allowance
 8 21142 Officials Other Facilities
 9 21212 Contribution Based Retirement and Gratuity Fund Expenses
 10 21213 Contribution Based Insurance Fund Expenses
 11 21222 Officials' Contribution Based Retirement and Gratuity Fund Expenses

(9) Notwithstanding anything written in the prevailing law, the concerned Accounting Officer shall not be allowed to transfer/reallocate funds to an expenditure code or new activity for which no initial appropriation was made during the first quarterly period of the fiscal year and in the month of Ashadh. 6.
Appropriation Act, 2024

6. Provisions Relating to Inter-Governmental Fiscal Transfers: (1) The amount of grant code 701 shall be transferred to the Provincial Consolidated Fund as a grant for the province to expend in accordance with the law.

(2) The amount of grant code 801 shall be transferred to the Local Consolidated Fund as a grant for the local level to expend in accordance with the law.

(3) Out of the amount referred to in Sub-sections (1) and (2), an amount equal to one-fourth of the Financial Equalization Grant shall be transferred by the Office of the Controller General to the concerned Consolidated Fund in four installments, on the 2nd of Bhadra, 2nd of Kartik, 2nd of Magh, and 2nd of Baishakh of each year.

(4) While making the transfer pursuant to Sub-section (3), the Equalization Grant shall be determined based on the ratio of the revenue target up to the end of Poush and the revenue collected during that period, and accordingly transferred as the third installment; and the Equalization Grant shall be re-determined based on the revenue target up to the end of Chaitra and the revenue collected during that period, and transferred as the fourth installment.

(5) Out of the grant amount pursuant to Sub-sections (1) and (2), an amount equal to one-third of the conditional grant amount shall be transferred by the Office of the Controller General to the Consolidated Fund of the concerned province or local level within the 2nd of Bhadra of each year.

(6) The province or local level shall submit to the concerned Office of the Treasury and Comptroller Control, by the end of Shrawan, an action plan including the implementation period, implementation process, expenditure estimate, monthly cash flow details, and the revenue and expenditure estimate passed by the concerned Provincial Assembly, Village Assembly or Municipal Assembly, for the amount transferred as conditional grant, so that it is expended only for the plan or program of the subject area for which it was received.

(7) The province or local level shall submit details of the physical progress of the action plan and the amount expended pursuant to Sub-section (6) to the concerned Office of the Treasury and Comptroller Control by the 15th of Mangsir, 15th of Chaitra, and 15th of Ashadh of each fiscal year, and the annual financial statement by the end of Shrawan of the following fiscal year.

(8) Based on the expenditure details pursuant to Sub-section (7), the Office of the Controller General shall adjust the amount of the conditional grant transferred to the province or local level pursuant to Sub-section (6) and transfer the remaining amount as reimbursement by the 25th of Mangsir, 25th of Chaitra, and 25th of Ashadh.

(9) The Office of the Controller General shall transfer the complementary and special grant amounts to the province or local level as per the procedure approved by the Government of Nepal.