2
Unless otherwise contained in the treaty to which Nepal or Government of Nepal is a party,
Government of Nepal shall have the power to denounce, or partially or fully suspend such treaty, or withdraw the suspension imposed thereon and if the treaty is related to Section 4 or Clause (2) of Article 126 of the
Constitution, the House of Representatives shall be informed regarding such action
Unless otherwise contained in the treaty, it shall not be enforced with retroactive
effect
(1) In case of the
provisions of a treaty, to which Nepal or Government of Nepal is a party upon its ratification accession, acceptance or approval by the Parliament, inconsistent with the provisions of prevailing laws, the inconsistent
A notice, regarding a treaty accepted and enforced by the Government of Nepal according to Section 6, shall be presented before the House of Representatives for its information within a month after the meeting of the House of
Representatives in convened
Government of Nepal, if thinks it appropriate, may register a treaty to which Nepal or Government of Nepal is a party, with the Secretariats of the concerned International Organizations or the United Nations Organization
The authentic copies of the treaties, deemed appropriate by Government of Nepal from among those to which the Nepal or Government of Nepal is a party, shall be published in the Nepal Gazette. Provided that the treaties ratified, accepted or approved by the Parliament, and the treaties accepted to by Nepal or Government of Nepal as per the decision of the Parliament, shall be published in the Nepal Gazette within sixty days after such ratification, accession, acceptance or approval
Government of Nepal may frame necessary Rules for the purpose to implement the objectives of this Act.
Until the commencement of the first Session of the Parliament after the election held under the Constitution, the
power to ratify, accede to, accept or approve treaties on subjects other than those mentioned in Clause (2) of Article 126 of the Constitution to which Nepal or Government of Nepal is a party, shall rest on the Council of Ministers
Date of Authentication
2023-6-9 (25 Sept. 1966)
Amendment
1. The Revenue Tribunal Act, 2031 (1974) 2031-4-18 (Aug. 21, 1974)
2. Republic Strengthening and Some Nepal Laws
Amendments Act, 2066 (2010) 2066-10-7 (Jan. 21, 2010)
Act No. 16 of the year 2023 (1966)
Preamble : Whereas, it is expedient to manage modus operandi of recovering the amount of the water tax leviable pursuant to the prevailing Nepal law; Now, therefore, be it enacted by His Majesty’s King Mahendra Bir Bikram Shah
Dev on the advice and with the consent of Rastriya Panchayat.
(1) This Act may be called as the “Water Tax Act, 2023 (1966)”.
(2) It shall extend all over the Nepal.
(3) It shall come into force immediately.
Unless the subject or the context otherwise requires, in this Act,-
(a) “tap” means the tap installed for consumption of water distributed by Government of Nepal through the pipeline.
(b) “tax” means the water tax leviable pursuant to the prevailing Nepal law.
(c) “tax payer” means the person, firm or body corporate obliged to pay the water tax pursuant to Sub-section (1) of Section 4.
(d) “prescribed” or “as prescribed” means prescribed or as prescribed in the Rules framed under this Act.
If any Act makes provision on levying the tax every year or for any one year, such tax shall be assessed and
recovered pursuant to this Act and the Rules framed under this Act.
(1) Each person who gets the tap registered in his/her name has to pay the amount of tax payable for that tap under this Act and other prevailing Nepal law, in accordance with the provisions as mentioned in this Act.
(2) The tax required to be paid pursuant to Sub-section (1) has to be paid in monthly basis pursuant to Sub-section
(3) by calculating it from the month in which the tap has been installed. Explanation: Tax of the whole month has to be paid irrespective of the day of the concerned month on which the tap has been installed.
(3) The tax-payer has to pay the tax for each month to the prescribed office no later than the month following that month been expired. Provided that, the tax remaining due and outstanding prior to the commencement of this Act has to be paid up within two months from the date of commencement of this Act.
(4) Notwithstanding anything contained in Sub-section (2) and (3), if a taxpayer desires to pay the amount of tax, as an advance, prior to the time-limit as referred to in Sub-section (3), he/she may pay such amount of tax of any month.
If any tax payer does not pay the tax within the time-limit as referred to in Sub-section (3) of Section 4 and comes to pay the tax after the expiry of that time-limit, the tax has to be collected by realizing the additional fees also as
mentioned below, from such taxpayer:-
(a) ten per cent of the tax if he/she comes to pay the tax within Fifteen days of the expiration of that time limit,
(b) twenty per cent of the tax if he/she comes to pay the tax after fifteen days but before Thirty days of the expiry of that time limit,
(c) fifty per cent of the tax if he/she comes to pay the tax after Thirty days but within three months of the expiry of that time-limit,
(d) cent per cent of the tax if he/she comes to pay the tax after Ninety days but within Six months of the expiry of that time-limit.
If any taxpayer does not pay the tax and the additional fee as referred to in Section 5 payable by him/her even within Six months of the expiry of the time limit as mentioned in Sub-section (3) of Section
4, the distribution of water as mentioned in Clause (a) of Section 2 shall be stopped from the tap registered in his/her name.
The arrears of the water tax to be realized under this Act or the Rules framed under this Act shall be realized by the prescribed office or authority as governmental dues in accordance with the prevailing Nepal Law.
(1) If any one else comes to be entitled to a tap registered in the name of any taxpayer, he/she has to make an application in writing to the prescribed office within One month to get that tap registered in his/her name. If he/she makes an application after expiry of that time-limit, the In-charge of the prescribed office shall take action pursuant to Sub-section (2), by collecting a fine of a sum not exceeding Ten Rupees.
(2) If any person transfers his/her title to the tap registered in his/her name to any other person, he/she has to make an application in writing to the prescribed office within one month to get the records of tax crossed off. If he/she makes an application after expiry of that time-limit, the In-charge of the prescribed office has to cross-off the records of that name from him/her, by collecting a fine of a sum not exceeding Ten Rupees.
(3) If an application is made by any person pursuant to Sub-section (1), the prescribed office has to hold necessary enquiry as prescribed and register the tap in his/her name if it appears that no one else has the claim over that tap, and take action as prescribed, if any one else makes claim over that tap
Notwithstanding anything contained in Section 3 or other prevailing Nepal law, no water tax shall be levied in the following tap:
(a) ………………….,
(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.
If any person, with an intention of evading the tax leviable under this Act or other prevailing Nepal law uses the water distributed as mentioned in Clause (a) of Section 2 in any other manner except from the tap registered with the specified office, he/she may be punished by an order of the prescribed authority, with a fine of up to One Thousand Rupees or imprisonment for a term not exceeding Three months or with both.
An appeal may be made to the Revenue Tribunal against the order of penalty made by the prescribed authority under Section 10.
Government of Nepal may frame Rules in order to carry out the objective of this Act.
Those matters contained in this Act or the Rules framed under this Act shall be governed by this Act or the Rules and those matters not contained herein or in the Rules shall be governed by the prevailing Nepal law
Date of Authentication and Publication
2043.7.24 (10 Nov. 1986)
Amendment:
Republic Strengthening and Some Nepal 2066.10.7(21 Jan .2010)
Laws Amendment Act, 2066(2010)1
Act Number 13 of the year 2043 (1986)
Preamble: Whereas, it is expedient to provide for the work operation fund in order to accelerate the pace of development by making financial administration simpler and more convenient and provide economic facility to the general public; Now, therefore, His Majesty King Birendra Bir Bikram Shah dev has, on the advice and with the consent of the National Panchayat, made this Act.
(1) This Act may be called as “Work Operation Fund Act, 2043 (1986).”
(2) It shall come into force immediately
Unless the subject or context otherwise requires, in this Act:
(a) “Fund” means the work operation fund established pursuant to Section
3.Unless the subject or context otherwise requires, in this Act:
(a) “Fund” means the work operation fund established pursuant to Section
(b) “Ministry” means a Ministry of the Government of Nepal, and this term also includes the Cabinet Secretariat.
(c) “Bank” means the Nepal Rastra Bank, and this term also includes any other bank doing government transaction.
(d) “Last financial year” means the financial year preceding the current financial year.
(1) The Ministry may, if it considers necessary, establish a work operation fund for a body which makes income by selling its products or services for the operation of special work.
(2) The following amounts shall be credited to the fund as referred to in Sub-section (1):
(a)Amount set aside by the Appropriation Act in each financial year,
(b) Such amount as set aside by the Government of Nepal from the income credited to the consolidated fund in
each financial year.
For establishing the fund, the concerned Ministry shall obtain the consent of the Ministry of Finance and get it decided by the Government of Nepal, Council of Ministers.
(1) For the operation of the fund, an account shall be opened with a bank as if it were a government account and operated accordingly.
(2) In relation to those bodies which have to purchase raw materials and spare parts, twenty five percent amount shall be set aside from the amount set aside pursuant to clause (b) of Sub-section (2) of Section 3 for the
purchase of raw materials and spare parts.
The official designated by the Ministry for the operation of the fund shall submit to the Financial Comptroller actual
statements of the fund no later than fifteen days after the expiration of the financial year.
The amount remaining balance at the end of the last financial year shall be carried to the fund at the beginning of each financial year.
The Ministry may, if it so intends, deposit the amount of fund in full or part into the consolidated fund.
The audit of fund shall be performed by the Auditor General.
The Government of Nepal may frame Rules to implement the objectives of this Act.
A Passport may only be issued by the Government of Nepal or Nepalese Embassy or any other Mission stationed in any foreign countries which are so authorized for the same by the Government of Nepal. Provided that, (1) An authority to issue a passport may deny to issue a passport to a person with or without showing any reason for the same,
(2) The Government of Nepal may withdraw or cancel at any time an already issued passport with or without showing any reasons therefor, and
(3) It shall be the duty of the person, who is in a foreign visit holding a Passport, to abide by the order or direction issued by the Government of Nepal wherever he/she might have been staying or residing.
Whosoever receives or attempts to receive a passport providing false statement or false details, or visits or attempts to visit a foreign country in against of Section 3, or does not abide by the order or direction issued by the Government of Nepal, or misuses the purpose of the passport, or provides his/her passport to any other person for other’s use, or uses others passport, or commits any act which is in against of this Act or Rules framed hereunder, may be punished with an imprisonment up to one year or fined up to Five Thousand Rupees or with both.
(1) The Government of Nepal shall be the plaintiff in the case which is to be filed for an offence punishable under
Section 5 and such cases shall be filed before the court by the police with at least the rank of Inspector.
(2) If there is any reasonable doubt for committing or attempting to commit an offence pursuant to Section 5 by a person, any police personnel shall arrest such person even without a warrant and produce such person before his/her authority at least an Inspector.
(1) Government of Nepal may frame Rules to implement the objectives of this Act.
(2) Without prejudice to the generality of the powers conferred by Subsection (1), such Rules, particularly, may provide for the following matters:
(a) Classification of the Passports to be issued for different purposes and terms and conditions regarding the passports,
(b) Fees to be paid for passport,
(c) Renewal of passports and their fees,
(d) Other matters as required.
Date of Authentication and Publication
2064-5-10 (August 26, 2008)
Act Number 15 of the Year 2064
An Act designed to provide for the Legal provisions relating to
Non- resident Nepali
Preamble:- Whereas, it is expedient to provide for the legal provision to motivate nonresident Nepalis to take part in all round development of Nepal by enhancing their attachment towards Nepal,
Be it enacted by the Legislature -Parliament.
(1) This Act may be called “Non-Resident Nepali Act, 2064”.
(2) This Act shall come into force immediately.
Unless the subject or context otherwise provides, in this Act;
(a) “Non-resident Nepali” means a foreign citizen of Nepalese origin and this term also includes a Nepalese citizen residing abroad.
(b) “Foreign citizen of Nepalese origin” means a person who him/herself or whose father, mother grandfather or grandmother was a citizen of Nepal at any time and has subsequently acquired the citizenship of any other foreign
country other than a member country of the South Asian Association of Regional Co-operation (SAARC).
(c) “Nepali citizen residing abroad” means a Nepali citizen who has been residing in any foreign country for at least Two years by doing any profession, occupation, business and employment except a Nepalese citizen residing in a member country of SAARC or Serving in a diplomatic mission or consulate situated in a foreign country under the assignment of the government of Nepal and doing study in an academic institution situated in a foreign country
(d) “Identity card” means an identity card of Non-resident Nepali issued pursuant to Section 4.
(e) “Investment” means an investment made for any industry or business in order to earn profit and this term also includes any act, to transfer of technology related right, specialization, formula, process, patent, trademark or technical know-how of a foreign origin, or to provide the service of foreign technical consultant or management service under an agreement to be concluded between an industry or business and Non-resident Nepali.
(f) “Family” means husband, wife, father, mother, son/ daughter, grandfather, grandmother and mother- in -law or father- in -law.
(g) “Close relative” means the relative mentioned in clause (w) of Section 2 of the Income tax Act, 2058.
(h) “Convertible foreign currency” means the convertible foreign currency pursuant to clause (1) of Section 2 of the Nepal Rastra Bank Act, 2058.
(i) “Prescribed” or “as Prescribed” means prescribed or as prescribed in Rules made under this Act.
(1) if a Non-resident Nepali or his/her family intends to register his/her name in such status shall submit an application before the prescribed authority with the fees as prescribed
(2) If an application is submitted pursuant to sub-section (1) the prescribed authority shall, upon making necessary inquiry into an application, keep the record of non-resident Nepali in the format as prescribed.
(1) if a non-resident Nepali, whose name has been registered in the record pursuant to Section 3, intends to take an identity card shall submit an application before the prescribed authority.
(2) If an application is submitted pursuant to sub-section(1) the prescribed authority may, upon making necessary inquiry in to an application, issue an identity card of non-resident Nepali to the applicant upon collecting the fees as
prescribed.
(3) The identity card issued pursuant to Sub-section (2) shall be valid, for not exceeding ten year in the case of a foreign citizen of Nepalese origin subject to visa acquired by him/her, and for a period up to two years if he/she is a Nepalese citizen residing abroad. Provided that, an identity card may be issued, to a Nepalese citizen who is
permitted to reside abroad for more than Two years by respective foreign state, for such period.
(4) A non-resident Nepali, who intends to renew his/her identity card, shall submit an application before the prescribed authority prior to expiry of the valid period.
(5) If an application is submitted pursuant to sub-section (4) the prescribed authority shall, upon collecting the fee as prescribed, renew the identity card subject to Sub-section (3).
Notwithstanding anything contained elsewhere in this Act, a Nepalese citizen residing abroad shall not loose his/her status of non-resident Nepali when he/she has made an investment in Nepal pursuant to this Act and in the course of an operation of such industry or business he/she has resided in Nepal in a capacity of a director or high ranking official of management.