chhatramani/nepal_legal_acts_corpus_english huggingface dataset:
Provisional Tax Collection Act, 1955

No permission or recommendation from any other body shall be required for such change of customs point of import.

(19) When a health institution approved by the Government of Nepal sends any sample taken from a patient's body abroad for testing, or brings it back, such samples shall be allowed to be sent or brought without any duty.

(20) Upon the recommendation of the Civil Aviation Authority of Nepal, aircraft and helicopters owned by domestic airline companies may be temporarily exported by keeping them on record for the purpose of leasing abroad.

(21) When exporting goods produced in Nepal with a value up to twenty-five thousand US dollars, if the exporter is unable to immediately submit the document of foreign currency receipt, export shall be permitted on the condition that such document will be submitted later. The exporter must submit the document of receipt of foreign currency payment, or if the exported goods have been returned, proof thereof, within six months of export. If the payment document or proof of return of exported goods is not submitted within such period, the customs officer shall send a written communication to the concerned body for action under the prevailing foreign exchange laws. Schedule-5

(Relating to Sub-section (5) of Section 7)

Fees and Other Arrangements for Temporary Import

1. For the following vehicles and transport means subject to temporary import, except under Carnet, a lump sum fee shall be charged as follows:

(a) Motorcycle or scooter: Daily two hundred rupees;

(b) Three-wheeler vehicle: Daily four hundred rupees;

(c) Car, jeep, or van: Daily six hundred rupees;

(d) Tourist vehicles including bus, minibus, microbus: Daily six hundred rupees;

(e) Tractor without trailer fitted: Daily five hundred rupees;

(f) Tractor with trailer fitted, or trailer only: Daily eight hundred rupees;

(g) Trailers other than tractors, trucks, or other goods transport means: Up to seven days at a time, daily one thousand seven hundred rupees;

(h) Bullet-truck bringing LPG gas: For up to ninety-six hours after clearance of goods for unloading at destination: One thousand five hundred rupees;

(i) For trucks, trailers, tractors, and other transport means bringing goods other than LPG gas, for up to seventy-two hours after clearance of goods for unloading at destination and return: One thousand five hundred rupees. Provided that temporary import fee under this clause shall not apply to trailers, trucks, or other transport means bringing empty containers for unloading imported goods inside the customs yard or warehouse and returning, or for loading goods inside the customs yard or warehouse for export and returning. 2.
Provisional Tax Collection Act, 1955

Provided that temporary import fee under this clause shall not apply to trailers, trucks, or other transport means bringing empty containers for unloading imported goods inside the customs yard or warehouse and returning, or for loading goods inside the customs yard or warehouse for export and returning. 2. Other arrangements relating to temporary import:

(1) Vehicles and transport means subject to temporary import, except those mentioned in clauses (h) and (i) of clause 1, may be temporarily imported only up to thirty days in a fiscal year. Vehicles and transport means shall not be kept in Nepal beyond the period for which the fee for temporary import has been paid.

(2) If for any reason, vehicles and transport means subject to temporary import cannot be taken back within the period for which the fee under clause 1 has been paid, and the customs officer deems it reasonable, he may allow them to be taken back by collecting fee for the excess days as follows, not exceeding the value of such means:

(a) Motorcycle or scooter: Daily one thousand two hundred rupees;

(b) Other vehicles or transport means: Daily two thousand five hundred rupees.

(3) If it is stated in writing by the concerned police, Revenue Investigation Department, or other authorized government body that the temporarily imported vehicles or transport means are in their custody due to an accident or in the course of other investigation, the customs officer may waive the fee for that period.

(4) If the vehicle used by a foreign traveler entering Nepal, for which the fee under this Schedule was omitted to be paid for some reason, and such person later voluntarily appears before the customs office and applies to pay such fee, the customs officer may, except in the following situations, allow the vehicle to be taken back after collecting the fee leviable under clause 1 for the period the vehicle remained in Nepal and a penalty of twenty-five thousand rupees:

(a) When proof of the date of entry of such vehicle into Nepal is not submitted, or in case proof is submitted, if more than seven days have passed from the date of entry;

(b) When the vehicle has been taken control of by an authorized officer or body for smuggling or other offenses and has been presented for action.

(5) If it is found that a vehicle or transport means has remained in Nepal beyond the time limit under sub-clauses (1) and (2) without reasonable cause, or has entered Nepal by providing false details, the customs officer shall confiscate such vehicle or transport means. 3.
Provisional Tax Collection Act, 1955

3. For the following equipment subject to temporary import, a lump sum fee shall be charged as follows:

(a) Excavator, dozer, loader, roller, lever, or crane lorry: A fee of one thousand five hundred rupees per day shall be charged, and temporary import shall be allowed for a maximum of up to six months.

(b) Combined harvester with baler or straw collector: A fee of one thousand seven hundred rupees per day shall be charged, and temporary import shall be allowed for a maximum of up to three months.

(c) Transport means fitted with boring machine: A fee of three thousand rupees per day shall be charged, and temporary import shall be allowed for a maximum of up to six months.

(d) Goods temporarily imported under clause (a), (b), or (c) must be re-exported from the same customs office. If, at the time of re-export after the expiry of the period for which the temporary import fee was paid, there are reasonable grounds, the customs officer may allow the re-export by collecting a fee at the rate of five thousand rupees per day for the excess period, not exceeding the value of such equipment.

(e) If equipment mentioned in clause (a), (b), or (c) is found kept in Nepal without paying the fee and is caught and presented to the customs office for action, it shall be subject to action for the offense of smuggling under the prevailing customs laws. 4. Arrangements relating to Carnet: (1) The vehicle for personal use brought by a tourist under Carnet, and goods associated with such vehicle, may be kept within Nepal for a total period of up to six months, continuously or intermittently, within a one-year period from the date of first temporary entry.

(2) No fee shall be charged during the period the vehicle is kept in Nepal as per sub-clause (1).

(3) However, if the vehicle is in police custody due to an accident, or is in a workshop for repair as recommended by the police office, or if due to natural calamity, disaster, health problem, or spread of infectious disease, the concerned person has had to immediately leave Nepal using other means, the period under sub-clause (1) shall not be counted within the period specified in the Carnet.

(4) Vehicles imported under Carnet shall not be donated, given as charity or gift, or sold.

(5) If the vehicle brought into Nepal under Carnet is not taken back within the period under sub-clause (1), it shall be automatically confiscated. 5.
Compensation Act, 1963

Compensation Act, 2019

Royal Seal and Publication Date
2019.12.30

Amending Acts

1. This Act came into force from Jestha 15, 2065. Republic Strengthening and Amendment of Some Nepal Laws Act, 2066 2066.10.7

Act No. 56 of the year 2019



An Act Made to Provide for Compensation

Preamble: Whereas it is desirable to provide compensation for property acquired or to be acquired by the Government of Nepal in accordance with the law in force in Nepal,

His Majesty King Mahendra Bir Bikram Shah Dev has enacted this Act in pursuance of Article 93 of the Constitution of Nepal. 1. Short Title and Commencement: (1) This Act may be called the "Compensation Act, 2019".

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

(a) "Property" means any property acquired or to be acquired in accordance with the law in force in Nepal.

(b) "Owner" means a person who has received a stock or who has a right in such stock.

(c) "Stock" means a stock issued under this Act.

(d) "Bank" means the Nepal Rastra Bank.

(e) "Prescribed" or "as prescribed" means prescribed or as prescribed by the rules made under this Act. 3. Acquisition of Any Property: (1) If the Government of Nepal deems it necessary to acquire any property for the public interest, it may acquire such property.

(2) The amount of compensation for the property acquired under subsection (1) may be determined by an official prescribed by the Government of Nepal.

(3) A person dissatisfied with the amount of compensation determined under subsection (2) may appeal to the Government of Nepal within 35 days from the date of receipt of notice of such determination, and the decision of the Government of Nepal shall be final.

(4) Notwithstanding anything contained above, if the compensation of any property has been prescribed in accordance with the prevailing law, it shall be determined accordingly and compensation may be given under this Act. 4. Provision of Compensation: The compensation for property abolished, acquired, or to be acquired in accordance with any Nepali law Deleted by the Republic Strengthening and Amendment of Some Nepal Laws Act, 2066. may be given in the form of stock under this Act. Provided that, if the Government of Nepal so desires, it may also give compensation in cash to the person entitled to compensation. 5. Authority to Issue Stock: For the compensation to be given under this Act, the Government of Nepal or the Bank may issue stock in the form prescribed, as required. 6.
Compensation Act, 1963

5. Authority to Issue Stock: For the compensation to be given under this Act, the Government of Nepal or the Bank may issue stock in the form prescribed, as required. 6. Payment of Principal and Interest of Stock: Notwithstanding anything contained in the prevailing Nepali law, the Bank, on behalf of the Government of Nepal, shall, subject to section 7, pay the principal and interest as mentioned in the stock to the owner or to the person designated by him. 7. Payment Period and Rate of Interest: (1) The Government of Nepal may, by publishing a notice in the Nepal Gazette, prescribe the payment period and rate of interest of the stock without exceeding the upper limits specified below:-

(a) Payment period: 20 years,

(b) Rate of interest: 5 percent.

(2) Notwithstanding anything contained in subsection (1), if the Government of Nepal so desires, interest may be paid from the date of abolition or acquisition of any property. 8. Bank May Be Trustee of Stock: (1) The Bank may be the trustee of stock given under this Act.

(2) The Bank shall register the name of the owner in its account and issue a certificate in the prescribed form to him.

(3) If the owner so desires, the Bank may take his stock into its custody and pay interest as prescribed not more than twice a year. 9. Charge of Stock: The amount payable for stock given under this Act shall be a charge on the Consolidated Fund. 10. May Establish Sinking Fund: The Government of Nepal may establish a Sinking Fund for the purposes of this Act. 11. Proceedings Relating to Stock: Proceedings relating to stock issued under this Act may be conducted only by the Bank, and while conducting such proceedings, the Bank shall submit a report on the financial status of the stock in a format approved by the Government of Nepal, from time to time. 12. Transfer of Stock: If the owner makes a written request for the transfer of stock, the Bank may, after collecting the prescribed fee and verifying all matters, effect the transfer. 13. In Case of Dispute Regarding Ownership of Any Stock: If any doubt or dispute arises regarding the ownership of any stock, it shall be settled as determined by the court. 14. Amendment to the Birta Abolition Act, 2016: The Birta Abolition Act, 2016 is amended as follows:-

(a) The words "in accordance with the procedure set forth in that Schedule" in subsection (1) of section 9 have been deleted.

(b) The sentences in the existing Schedule under "Procedure for Compensation" have been deleted. 15.
Decorations Act, 2007

Decoration Act, 2064 (2007)

Certification and Publication Date
2064.4.32

Amending Acts

1. Decoration (First) Amendment Act, 2065 (2008) 2065.5.8
2. Act to Amend Some Nepal Acts to Make them Consistent with the Constitution of Nepal, 2075 (2018) 2075.11.19

Act No. 9 of the year 2064 (2007) made by the Legislature-Parliament

An Act Made to Provide Legal Provisions Relating to Decorations

Preamble: Whereas, it is desirable to make timely provisions for awarding decorations such as Titles, Orders and Medals to great personalities who have made distinctive contributions in various fields of national life, as appreciation and honor from the nation,

Now, therefore, the Legislature-Parliament has enacted this Act. Chapter 1

Preliminary

1. Short Title and Commencement: (1) This Act may be called the "Decoration Act, 2064 (2007)."

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

(a) "Decoration" means the Title, Order and Medal to be awarded pursuant to this Act.

(b) "Committee" means the Decoration Committee constituted pursuant to Section 4.

(c) "Title" means the Titles pursuant to Section 8.

(d) "Order" means the Orders pursuant to Section 12.

(e) "Medal" means the Medals pursuant to Section 16.

(f) "Prescribed" or "as prescribed" means prescribed or as prescribed in the Rules framed under this Act. Chapter 2

Procedure for Awarding Decorations

3. Power to Award Decorations: (1) The Government of Nepal may, on the recommendation of the Committee, award a decoration pursuant to this Act to a Nepali citizen who has made a distinctive contribution in political, economic, social, cultural, exploratory and other fields of national life or in the international field.

(2) Notwithstanding anything contained in Sub-section (1), the Government of Nepal may award a decoration as an honor to a foreign citizen who has achieved international fame in any field or has made a distinctive contribution for the interest of Nepal.

(3) The decoration to be awarded pursuant to Sub-section (1) or (2) shall be awarded on any national day as specified by the Government of Nepal.

(4) While awarding a decoration pursuant to Sub-sections (1) and (2), the Government of Nepal shall issue a public notice for the information of the general public, mentioning the name of the person receiving the decoration, the type of decoration received, and the contribution made by him/her in national life, and such notice shall also be published in the Nepal Gazette. 4.
Decorations Act, 2007

4. Decoration Committee: (1) There shall be a Decoration Committee as follows to present recommendations to the Council of Ministers regarding decorations to be awarded pursuant to this Act:-

(a) Senior Deputy Prime Minister, or in the absence of him/her, the senior Minister of the Council of Ministers - Chairperson

(b) Minister for Home Affairs - Member

(c) Six persons, including women, appointed by the Council of Ministers from among the persons who have made notable contributions to national life, on the basis of the principle of inclusiveness - Members

(d) Secretary of Home Affairs - Member-Secretary

(2) The meeting of the Committee shall be held at such time and place as specified by the Chairperson of the Committee.

(3) The procedure relating to the meeting of the Committee shall be as determined by the Committee itself. 5. Procedure for Recommendation of Decoration: (1) If any office bearer, employee or dignitary mentioned below has performed excellent work in his/her field and contributed to the nation, the following body or office bearer shall send his/her recommendation to the Committee within the specified time, mentioning the details of the contribution made by such office bearer, employee or dignitary in the format as per the Schedule, for awarding a decoration:-

(a) In the case of Heads of State, Heads of Government, Ministers or office bearers of equivalent or higher rank of foreign states, and other citizens thereof, by the Minister for Foreign Affairs,

(b) In the case of office bearers of constitutional bodies, by the Committee, and in the case of employees, by the head of the concerned constitutional body,

(c) In the case of employees of the Legislature-Parliament Secretariat, by the Secretary General of the Legislature-Parliament,

(d) In the case of employees related to any Ministry or any person not in government service related to that Ministry, by the concerned Minister,

Added by the Act to Amend Some Nepal Acts to Make them Consistent with the Constitution of Nepal, 2075.(d1) In the case of office bearers and employees related to a Provincial Government and any person not in government service related to the Provincial Government, by the Chief Minister of the concerned Province,

(e) In the case of persons other than those mentioned in Clauses (a) to (d), by the Minister for Home Affairs.
Decorations Act, 2007

Added by the Act to Amend Some Nepal Acts to Make them Consistent with the Constitution of Nepal, 2075.(1a) If any office bearer, employee or dignitary related to a Local Level has performed excellent work in his/her field and contributed to the nation, the concerned Local Level shall send the details of the contribution made by such office bearer, employee or dignitary to the Ministry of Home Affairs of the Government of Nepal, and on the basis of the details so received, the Minister for Home Affairs shall recommend the name of the suitable person to the Committee.

(2) Upon receiving recommendations for a decoration from the concerned body or office bearer pursuant to Sub-section (1), the Committee shall make necessary inquiry and recommend to the Council of Ministers the list of office bearers, employees and dignitaries deemed suitable for awarding a decoration, along with the type of decoration they should receive, pursuant to this Act and the Rules framed under this Act, for awarding the decoration.

(3) While recommending a Title for a citizen of a foreign state, the recommendation shall be made taking into account the practice of that state as well. Added by the Act to Amend Some Nepal Acts to Make them Consistent with the Constitution of Nepal, 2075.(4) Other procedures relating to the recommendation of decorations shall be as specified by the Ministry of Home Affairs of the Government of Nepal. 6. Basis for Recommendation of Decoration: Recommendation for a decoration to the Committee shall be made on the following bases:-

(a) Having made a special contribution to the work of enhancing the prestige of the nation,

(b) Having contributed to the nation by doing excellent work in one's field,

(c) In the case of a person related to government service, having performed the assigned work in a commendable manner,

(d) In the case of a foreign citizen, having made a special contribution to the prosperity of Nepal and to enhancing the respect of Nepal in the international arena,

(e) Having made a special contribution to the public interest by performing some courageous or intelligent work,

(f) Having fulfilled other prescribed bases. 7.
Decorations Act, 2007

7. Decoration Investiture Ceremony: (1) Amended by the Act to Amend Some Nepal Acts to Make them Consistent with the Constitution of Nepal, 2075.The President shall present the decoration, its emblem set and the letter patent to the person receiving the decoration on the day of the Decoration Investiture Ceremony.

(2) Notwithstanding anything contained in Sub-section (1), if it is necessary to award a decoration pursuant to this Act to a Head of State or Head of Government or distinguished persons of foreign states, the Council of Ministers may arrange for the decoration investiture at any time.

(3) If the person receiving the decoration is unable to attend on the day of the Investiture Ceremony for any reason, he/she shall receive the emblem set and letter patent of the decoration from the Ministry of Home Affairs.

(4) If a decoration is awarded posthumously to any person, or if the person receiving the decoration dies before the Investiture Ceremony, the emblem set, title and letter patent that he/she would receive shall be given to his/her wife or husband, or in the absence of such wife or husband, to his/her eldest child, or if there is no child, to his/her close relative.

(5) A person receiving a decoration shall not wear its emblem set before the Investiture Ceremony. Chapter 3

Titles

8. Types of Titles and Order of Precedence: (1) The types of Titles to be awarded pursuant to this Act shall be as follows:-

(a) Nepal Ratna.

(b) Rastra Gaurav.

(c) Rastradeep.

(d) Janasewa Shree.

(2) The order of precedence of Titles shall be as per the order mentioned in Sub-section (1). 9. Manner of Wearing Title: The manner of wearing a Title shall be as prescribed. 10. Wearing Title of Foreign Country: (1) At a formal ceremony of a foreign country or foreign embassy, if a Minister or an office bearer of higher rank than that of a Minister of a foreign country is present as a special guest, only the Titles of one's own country and that foreign country may be worn.

(2) A person who has obtained Titles of one's own country and a foreign country shall not wear only the Title of the foreign country without wearing the Title of one's own country. 11. Letter Patent of Title: The person receiving a Title shall be granted a letter patent as specified by the Committee. Chapter 4

Orders

12.
Decorations Act, 2007

11. Letter Patent of Title: The person receiving a Title shall be granted a letter patent as specified by the Committee. Chapter 4

Orders

12. Orders: (1) The Orders to be awarded to any person pursuant to this Act shall be as follows:-

(a) Rastra Yashobardhak.

(b) Nepal Sewa Praveen.

(c) Samaj Sewa Ratna.

(2) The Orders to be awarded only to the Nepali Army pursuant to this Act shall be as follows:-

(a) Param Paurkha Bhaskar.

(b) Ati Paurkha Bhaskar.

(c) Maha Paurkha Bhaskar.

(3) The Orders to be awarded only to the Police pursuant to this Act shall be as follows:-

(a) Nepal Pratap Subhushan.

(b) Nepal Pratap Abhushan.

(c) Nepal Pratap Bhushan. 13. Order of Precedence: (1) The order of precedence of Orders shall be as follows:-

(a) Rastra Yashobardhak.

(b) Param Paurkha Bhaskar.

(c) Nepal Pratap Subhushan.

(d) Nepal Sewa Praveen.

(e) Ati Paurkha Bhaskar.

(f) Nepal Pratap Abhushan.

(g) Samaj Sewa Ratna.

(h) Maha Paurkha Bhaskar.

(i) Nepal Pratap Bhushan.

(2) While determining the order of precedence of Titles and Orders, the order of precedence of Titles shall be above that of Orders. 14. Order of Wearing Orders: (1) A person who has received more than one Order shall, while wearing the Orders received by him/her, wear them from the right side according to the order of precedence.

(2) While wearing the Orders of one's own country or their miniature or ribbon together with decorations received from foreign states or their miniature or ribbon, the Orders of one's own country or their miniature or ribbon shall be worn on the right side of the decorations of foreign states or their miniature or ribbon.

(3) While wearing more than one Order received from a foreign state, they shall be worn in the chronological order of the date of receipt. 15. Addition of Khukuri if Order Repeated: If a person who has received an Order receives the same Order again, one Khukuri each made of the same metal as that Order shall be added to the ribbon of the Order previously received, for each such additional time. Chapter 5

Medals

16. Types of Medals and Order of Precedence: (1) The Medals to be awarded to any person pursuant to this Act and their order of precedence shall be as follows:-

(a) Lok Shree Medal.

(b) Rastra Sewa Medal.

(c) Satkarya Medal.

(d) Samaj Sewa Medal.

(e) Shiksha Jyoti Medal.

(f) Sagarmatha Medal.

(g) Sukirti Medal.

(h) Birata Medal.

(i) Shaurya Medal.

(j) Prakritik Prakop Piditoddhar Medal.

(k) Bikash Ratna Medal.

(l) Shanti Medal.

(m) Vigyan Praveen Medal.
Decorations Act, 2007

Amended by the First Amendment.(n) Constituent Assembly Election Medal.

(2) While determining the order of precedence of Orders and Medals, the order of precedence of Orders shall always be above that of Medals. 17. Addition of Sign if Medal Received Again: If a person who has already received a Medal once receives a Medal again, a Khukuri of 1 centimeter in length, made of bronze for the first time, copper for the second time, silver for the third time and gold for the fourth time, shall be added to the ribbon of the medal received for the first time, for each such additional time. 18. Order of Wearing Medals: (1) A person who has received more than one Medal shall, while wearing the Medals received by him/her, wear them from the right side according to the order of precedence.

(2) While wearing the Medals of one's own country or their miniature or ribbon together with decorations received from foreign states or their miniature or ribbon, the Medals of one's own country or their miniature or ribbon shall be worn on the right side of the decorations received from foreign states or their miniature or ribbon. Chapter 6

Miscellaneous

19. Approval Required for Accepting Title, Honor or Decoration of Foreign Country: (1) No Nepali citizen shall accept any title, honor or decoration awarded by a foreign country without obtaining the approval of the Government of Nepal before accepting it.

(2) While obtaining approval pursuant to Sub-section (1), it shall be obtained through the Committee. 20. Writing of Praise of Decoration: (1) The praise as prescribed according to the decoration received may be written before the name of the person receiving the decoration.

(2) Notwithstanding anything contained in Sub-section (1), while writing praise before the name of a person who has received more than one decoration, it shall be written according to the order of precedence of the decorations received by him/her. 21. Other Provisions Relating to Decoration: Other conditions required for awarding a decoration pursuant to this Act and provisions relating to the design, size, type and emblem set of the decoration shall be as prescribed. 22. Provision Relating to Miniature, Ribbon and Rosette: A person receiving a decoration may wear a miniature, ribbon and rosette as prescribed. 23. Permission to Purchase: (1) If a person loses or destroys the emblem of a decoration received by him/her, he/she may purchase it from the Ministry of Home Affairs or a place specified by that Ministry.

(2) The miniature and rosette of a decoration may be purchased from the Ministry of Home Affairs or a place specified by that Ministry. 24.
Decorations Act, 2007

24. Prohibition on Bringing Decoration into Use: No institution or person shall give any decoration by adopting a name, design and shape resembling the decoration awarded by the Government of Nepal. 25. Power to Alter or Add to or Subtract from Decoration: The Government of Nepal may, as required, add to or subtract from or alter the number, size, type and design of decorations. 26. Power to Cancel Decoration: (1) The Government of Nepal may cancel a decoration awarded to any Nepali citizen or foreign person pursuant to this Act in the following circumstances:-

(a) If he/she takes up arms or attempts to take up arms against Nepal, or assists an enemy state in any manner, or spies against Nepal,

(b) If he/she participates in a war on behalf of an enemy state of Nepal during a war in which Nepal also participates,

(c) If he/she sells or pledges the decoration received by him/her,

(d) If he/she uses the decoration in a manner contrary to the dignity of the decoration received by him/her, or allows another person to use it.

(2) If any decoration is cancelled pursuant to Sub-section (1), the Government of Nepal shall issue a public notice for the information of the general public, mentioning the name of the person receiving the decoration and the decoration so cancelled. 27. Voluntary Surrender of Decoration: If anyone wishes to voluntarily surrender any decoration received pursuant to this Act, he/she shall submit the emblem set of such decoration to the Ministry of Home Affairs. 28. Power to Frame Rules: The Government of Nepal may frame necessary Rules for the purpose of implementing the objectives of this Act. 29. Repeal: (1) The Decoration Rules, 2048 (1991) is hereby repealed.

(2) Provisions relating to decorations awarded pursuant to the Rules referred to in Sub-section (1) shall be as prescribed. Schedule
(Relating to Sub-section (1) of Section 5)
Decoration Recommendation Form
Government of Nepal
 Ministry/Secretariat/Commission/Department

Name:
Rank: (If serving in government service)
Field of work and description of work: (In the case of a person working in a field other than government service)
In the case of a person serving in government service:

 Rank and age at initial appointment Date of promotion to current rank and age Total service Name and date of decoration if already received Remarks



Full details of the reason/basis for recommending the award of a decoration and the evidence supporting such reason/basis:

Recommender's
Signature:
Name:
Date:
Land Revenue Act, 1977

Land Revenue Act, 2034

Date of Royal Seal and Publication: 2034.9.18

Amending Acts:

1. Land Revenue (First Amendment) Act, 2040 2040.7.13
2. Judicial Administration Reform (Fourth Amendment) Act, 2043 2043.7.24
3. Land Revenue (Second Amendment) Act, 2045 2045.6.26
4. Land Revenue (Third Amendment) Act, 2046 2046.7.11
5. Act to Amend Certain Nepal Acts Relating to Finance, 2047 2047.8.27
6. Judicial Administration Act, 2048 2048.2.16
7. Land Revenue (Fourth Amendment) Act, 2049 2049.9.18
8. Land Revenue (Fifth Amendment) Act, 2054 2054.8.26

Date of Authentication and Publication:

9. Republic Strengthening and Certain Nepal Laws Amendment Act, 2066 2066.10.7
10. Certain Nepal Acts Amendment Act, 2072 2072.11.13
11. Act to Amend, Consolidate, Adjust and Repeal Certain Nepal Laws, 2074 2074.6.30
12. Act to Amend Certain Acts Relating to Prevention of Money Laundering and Promotion of Business Environment, 2080 2080.12.30

Act No. 25 of the year 2034



An Act Made to Provide for Matters Relating to Land Revenue

Preamble: Whereas it is expedient to amend and consolidate the provisions relating to the collection and realization of land revenue and to make some additional provisions relating to the cultivation of land,

Therefore, His Majesty King Birendra Bir Bikram Shah Dev has enacted this Act on the advice and with the consent of the National Panchayat. Chapter 1
Preliminary

1. Short Title, Extent and Commencement: (1) This Act may be called the "Land Revenue Act, 2034".

(2) This Act extends throughout Nepal Removed by the Republic Strengthening and Certain Nepal Laws Amendment Act, 2066..

(3) This Act shall come into force in such districts and from such date as the Government of Nepal may, by notification in the Nepal Gazette, specify. 2. Definitions: Unless the subject or context otherwise requires, in this Act,-

(a) "Land Revenue Office" means an office established pursuant to Section 3.

(b) "Land Revenue" means the land revenue payable to the Government of Nepal by the landholder under the prevailing Nepal law, and any other tax of a similar nature, and the term also denotes the charge leviable for non-payment of land revenue within the period prescribed by this Act. Added by the Fourth Amendment.(b1) "Land Revenue Officer" means the Chief Land Revenue Officer appointed by the Government of Nepal, Removed by the Fifth Amendment a Land Revenue Officer, or any other officer appointed by the Government of Nepal to exercise the powers of a Land Revenue Officer under this Act, or the head of a Land Revenue Office.
Land Revenue Act, 1977

Amended by the Act to Amend, Consolidate, Adjust and Repeal Certain Nepal Laws, 2074.(b2) "Government Land" means land other than houses, buildings or land under the right, ownership, control or authority of the Government of Nepal; roads, pathways or railways; forests, jungles or trees and shrubs in forests or jungles; rivers, streams, rivulets, lakes, ponds and their banks; canals, ditches or fallow, barren land; minerals or mineral substances; mountains, cliffs, rocks, slopes, sandy banks; public gardens; and land held in the name of the public, community, Guthi (trust) or any individual. Amended by the Act to Amend, Consolidate, Adjust and Repeal Certain Nepal Laws, 2074.(b3) "Public Land" means land that has existed since time immemorial for public purposes, such as houses, land, drains or roads, wells, water spouts, water taps, ponds and their banks; passage for cattle, grazing grounds, pasture lands, cremation sites, burial grounds, cemetery land; rest houses, pavilions, temples, places of worship, monuments, monasteries, shrines, chaityas, gumbas, stupas, mosques, Eidgahs, churches, chowks, platforms, rest stops, or land containing such structures; land where markets, fairs, public recreation or sports take place; private land provided by anyone for public purposes; or other land designated as public land by the Government of Nepal by notification in the Nepal Gazette. Added by the Act to Amend, Consolidate, Adjust and Repeal Certain Nepal Laws, 2074.(b4) "Community Land" means land kept by a community for its own use.

(c) "Year" means a fiscal year. Added by the Act to Amend Certain Acts Relating to Prevention of Money Laundering and Promotion of Business Environment, 2080.(c1) "License" means a license issued pursuant to Section 26(B) to conduct real estate transactions.

(d) "Prescribed" or "as prescribed" means prescribed or as prescribed in the rules made under this Act. Chapter 2
Establishment of Land Revenue Office

3. Establishment of Land Revenue Office: (1) The Government of Nepal shall establish Land Revenue Offices in each district Amended by the Fourth Amendment.as necessary. Added by the Fourth Amendment.(1A) A Land Revenue Officer may delegate all or some of his/her powers to officers of officer level under his/her authority, subject to his/her general supervision and control.

(2) The Revenue Offices (Mal Adda) and Treasury and Collection Offices (Kosh tatha Tahsil Karyalaya) existing at the time of the commencement of this Act shall, after such commencement, automatically be converted into Land Revenue Offices.

(3) Works initiated by the Revenue Offices or Treasury and Collection Offices under the then prevailing Nepal law at the time of the commencement of this Act which remain incomplete shall, after such commencement, be continued by the Land Revenue Offices. 4.
Land Revenue Act, 1977

4. Transfer of Land Administration Work to Land Reform Officer and Land Revenue Office: (1) The Land Administration Offices existing at the time of the commencement of this Act shall, after such commencement, automatically be converted into Land Reform Offices, and the Land Administrators shall be converted into Land Reform Officers, and after the commencement of this Act, the work under the Land Related Act, 2021 shall be done by the Land Reform Office or Land Reform Officer under that Act.

(2) Works under the Land Related Act, 2021 initiated by a Land Administration Office or Land Administrator under the Land Administration Act, 2024 at the time of the commencement of this Act which remain incomplete shall, after such commencement, be continued by the Land Reform Office or Land Reform Officer under the Land Related Act, 2021.

(3) Works other than those mentioned in sub-section (2) initiated by a Land Administration Office or Land Administrator under the Land Administration Act, 2024 at the time of the commencement of this Act which remain incomplete shall, after such commencement, be continued by the Land Revenue Office under this Act. 5. Functions of Revenue Office, Treasury and Collection Office or Land Administration Office under Other Nepal Laws to be Performed by this Land Revenue Office: The functions which, at the time of the commencement of this Act, were to be performed by a Revenue Office, Treasury and Collection Office or Land Administration Office under any other prevailing Nepal law shall, after the commencement of this Act, subject to Section 4, be performed by the Land Revenue Office, and the functions to be performed by the head of a Revenue Office, the chief of a Treasury and Collection Office, or a Land Administrator shall be performed by the head of the Land Revenue Office, and in those laws, references to such office or officer shall be deemed to be references to the Land Revenue Office or the head of the Land Revenue Office. Chapter 3
Work Relating to Registration of Land

6. Registration of Land: (1) The Land Revenue Office shall register and maintain a record of every piece of land within the district as prescribed.

(2) For the purpose of sub-section (1), while preparing the land registration book, it shall be prepared according to the landowner registration records prepared from survey and inspection where such survey and inspection has been conducted, and according to the register available in the office or the register received from the Land Reform Office or other office where landowner registration records have not been prepared or survey and inspection has not been conducted.
Land Revenue Act, 1977

Provided that, in the case of land where the registered owner has died or the right has been transferred to another, the Land Revenue Office shall, if necessary, depute a field officer (Dor) and prepare an updated register to register the land in the name of the person having such right. Added by the Fourth Amendment.(3) While preparing the land registration book pursuant to sub-section (2), each Land Revenue Office may require the concerned landholders to provide prescribed details, and it shall be the duty of every landholder to provide the details so requested. 7. Special Provisions Relating to Registration of Land: (1) While preparing the registration book pursuant to sub-section (2) of Section 6, if any land was missed for survey mapping during the survey under the Land (Survey and Inspection) Act, 2019, the Land Revenue Office may, with the consent of the Survey Department, on the recommendation of a committee Amended by the Fourth Amendment.prescribed, cause such land to be surveyed and mapped and register it. Added by the Fourth Amendment.(1A) Notwithstanding anything contained elsewhere in this Act, if the Government of Nepal deems necessary, it may, by notification in the Nepal Gazette, constitute a commission or committee with one chairperson and up to four members to resolve problems arising for the purpose of registering land of any person, class or area and to make decisions relating to land registration, and the functions, duties and powers of such committee or commission shall be as prescribed in the modality for the formation of such Added by the Fifth Amendment.commission or committee. Amended by the Fifth Amendment.(2) If any land surveyed and mapped under the Land (Survey and Inspection) Act, 2019 was omitted for registration, the Land Revenue Office may, upon necessary inquiry into the original registration, revenue and possession of such land, and on the recommendation of the prescribed committee, following the prescribed procedure, register such land. The Land Revenue Office shall make a final decision on such registration within two years from the date of application. Removed by the Fifth Amendment.(2A)

(3) If there is a discrepancy in the name, surname, residence, age Added by the Fifth Amendment.or name and surname of the father, grandfather, husband or father-in-law of the landholder, or in the plot number, area or type of land, or if double registration has occurred, the Land Revenue Office may, after necessary inquiry, correct such matter and maintain the registration. 7A. Authority to Provide a Single Landholder Identification Number: The Land RevenRemoved by the Republic Strengthening and Certain Nepal Laws Amendment Act, 2066.ue Department may make necessary arrangements to provide a single landholder identification number to landholders for all land held in their name within

8.
Land Revenue Act, 1977

7A. Authority to Provide a Single Landholder Identification Number: The Land RevenRemoved by the Republic Strengthening and Certain Nepal Laws Amendment Act, 2066.ue Department may make necessary arrangements to provide a single landholder identification number to landholders for all land held in their name within

8. Work Relating to Registration, Name Transfer, Entry and Deletion of Entries: (1) The work of registration of deeds, name transfer, entry and deletion of entries under prevailing law shall be performed by the Land Revenue Office.

(2) For the purpose of determining the consideration amount in a deed to be registered, the prescribed committee shall fix the minimum value of land in the concerned area.

(3) While registering or making entries of land by the Land Revenue Office based on a compromise deed executed under prevailing law, such land shall be registered or entries made only if it matches the original registration, source (moth) or serial number (nambari) of the concerned land.

(4) If an application is received from the concerned person to register land of a particular person for public purposes, the Land Revenue Office may, on the recommendation of the prescribed committee, delete the name of that person from such land.

(5) If there is any change in the records of land on which a tenant (Mohi) is attached or which has been subject to action under the ceiling provisions, the Land Revenue Office shall inform the Land Reform Office of such change. 8A. Updating Survey Maps: (1) If it becomes necessary to amend the survey map in accordance with the registration records maintained pursuant to Sections 7 and 8, the Land Revenue Office shall send a written communication to the concerned Added by the Third Amendment.Maintenance Survey Branch, and upon receipt of such written communication, Added by the Fourth Amendment.the Maintenance Survey Branch shall also make necessary amendments to the survey map.

(2) If it appears that there is inconsistency between the actual condition of the land and the survey map, the Land Revenue Office shall send a written communication to the Survey Department to correct the survey map, and upon receipt of such written communication, the Survey Department shall make or cause to be made necessary corrections to the survey map. 8B.
Land Revenue Act, 1977

8B. Freezing or Releasing Land and Houses: (1) If it appears necessary to freeze any land or house due to a dispute or any other reason, the Land Revenue Office may freeze such land or house.

(2) If a written communication is received from any court, tribunal or government office under prevailing law to freeze any land or house or to release such frozen land or house, the Land Revenue Office shall freeze or release such land or house accordingly.

(3) If any bank, financial institution established under prevailing law, or Amended by the Certain Nepal Acts Amendment Act, 2072.local level sends a written communication to freeze any land or house in connection with its financial transactions, or to release such frozen land or house, the Land Revenue Office shall, as prescribed, freeze or release such land or house. In the case of banks or financial institutions, the Land Revenue Office shall levy prescribed fees for such freezing or release. Chapter 4
Provisions Relating to Collection of Land Revenue

9. Authority to Collect Land Revenue: (1) The function, duty and authority to collect land revenue shall vest in the Land Revenue Office. Amended by the Fifth Amendment.(2) Notwithstanding anything contained in sub-section (1), the Government of Nepal may, by notification in the Nepal Gazette, delegate the authority to collect land revenue, which is being collected by the Land Revenue Office, to any government office or Amended by the Certain Nepal Acts Amendment Act, 2072.local level. Added by the Fifth Amendment.(3) The amount of land revenue collected by the Amended by the Certain Nepal Acts Amendment Act, 2072.local level pursuant to sub-section (2) shall be deposited in its own fund. 10. Land Revenue to be Paid: Every landholder of land for which land revenue is payable to the Government of Nepal shall, each year, pay the land revenue determined for such land under prevailing Nepal law. 10A. Determination of Land Revenue Rate: Notwithstanding anything contained in Section 10, the rate of land revenue payable each year by a landholder under this Act may be determined by the Government of Nepal, or the Government of Nepal may prescribe that such land revenue rate be determined by the Amended by the Certain Nepal Acts Amendment Act, 2072.local level. 11. Time Limit for Payment of Land Revenue: The land revenue payable by a landholder shall be paid each year by the end of the month of Jestha (mid-June). Amended by the First Amendment. 12. Rebate on Land Revenue: A landholder who pays the land revenue for the year by the end of the month of Magh (mid-February) shall be entitled to a rebate of five percent of the annual land revenue leviable. 13.
Land Revenue Act, 1977

Amended by the First Amendment. 12. Rebate on Land Revenue: A landholder who pays the land revenue for the year by the end of the month of Magh (mid-February) shall be entitled to a rebate of five percent of the annual land revenue leviable. 13. Charge for Non-Payment of Land Revenue: If the land revenue is paid after the expiry of the period under Section 11 but by the 15th of Ashadh (end of June) of that year, the land revenue shall be collected together with a charge of five percent. 14. Statement of Land with Arrears of Land Revenue: Amended by the First Amendment.The Land Revenue Office shall prepare a prescribed statement of land for which land revenue remains unpaid even within the period under Section 13 Added by the Fifth Amendment.by the end of Ashadh (mid-July). Amended by the Certain Nepal Acts Amendment Act, 2072.If a government office or Amended by the Certain Nepal Acts Amendment Act, 2072.local level has collected the land revenue, such government office or Amended by the Certain Nepal Acts Amendment Act, 2072.local level shall prepare such statement within that period and send it to the Land Revenue Office. If the land on which revenue is in arrears as per such statement is to be sold by auction, Added by the Fifth Amendment.the Land Revenue Office shall publish a notice in prescribed places by the end of Ashwin (mid-October). Added by the Fifth Amendment. 15. Freezing of Land with Arrears of Revenue: The Land Revenue Office may freeze the land of a landholder whose land is shown in the statement under Section 14 to have arrears of revenue until the arrears are fully paid or until the land is sold by auction for the arrears. Provided that, the land so frozen may be cultivated as before. 16. Auction of Land: (1) Out of the land shown in the statement under Section 14 as having arrears of land revenue, the Land Revenue Office may, for the purpose of realizing the land revenue, sell by auction the plots of land with arrears, as prescribed. Amended by the First Amendment. Amended by the First Amendment.(2) If land is to be sold by auction under this section, such auction sale shall commence in the month of Mangsir (mid-November to mid-December). Added by the Fifth Amendment.

(3) If no one accepts the auction sale under sub-section (1), the ownership of such land shall vest in the Government of Nepal, and the land so vested in the Government of Nepal may be sold or distributed as prescribed.