Notwithstanding anything contained in Section 3 or other prevailing Nepal law, no water tax shall be levied in the following tap:
(b) a tap installed in a house, office etc. owned by Government of Nepal,
(c) a tap installed in a public educational institute, hospital, library, orphanage, religions organization, temple, shrine (pati), inn etc.
(d) a tap in a road junction or park for public interest,
(e) if any person does not use the tap registered in his/her name and keeps it in any religious or social organization or road or junction for benevolent purpose or public interest, the tap for the period during which that is so kept.
(f) a tap so specified by Government of Nepal by a Notification published in
the Nepal Gazette as exempting it from the water tax fully or partly.