4
13. Realisation of penalty and fine: If the Wealth Tax Officer has imposed any penalty and fine on any person under the Act, it has to be written to the Area Revenue Office to realise the amount of the penalty and fine from such person; and the Area Revenue Office has to realise such amount as a government due.
Schedule (A)
Statement to be furnished pursuant to Rule 3
Wealth Tax
S.n. No. 7(a)
To,
The Wealth Tax Officer,
…………………………
Dear Sir/Madam,
I / we have furnished the following statement pursuant to Section 4 of
the Wealth Tax Act and Rule 3 of the Wealth Tax Rules. I/we request that the
wealth tax be assessed under the Act and the Rules. I/we shall pay the payable
tax at the prescribed place within the time-limit as referred to in the Act from
the date of receipt of the tax assessment order.
Followings
Description of house and land………………..
(1) Number of house and land belonging to me / us, this organisation :-
(2) Description of each house and land:-
Number of zone divided for purposes of tax………………
Name of Tole …………………, house number………..
As per the design attached
Length of house ……………… foot, breadth ………. foot ……….. total feet,
number of storey’s
Height of the ground floor …… Foot
Height of the first floor ……. Foot
Height of the second floor ….. Foot
Height of the third floor ….. Foot
Height of the fourth floor ……. Foot
Whether joined with soil or cement ……… …… Foot
Built in which year ………… ……. Foot
If on the right or left hand ridge of the road
Name of the road………………………………….right or left. If this is open
land with the house;
Its length…….. foot, breadth ……. foot, area ……. square feet.
If purchased recently –
Purchased in which year …………… price…………….
Please attach a duplicate copy of the registered deed and if any portion
of the house and land has been sold, please put a mark on it in the map.
Length of such portion ……………….breadth there of ………………
Selling price………. Rs.
Name, surname and address of the buyer:-
Please attach a duplicate copy of the registered deed.
If this house has been rented out –
Name, surname of the person who rents it……
Date on which it was given on rent:-
(3) Furnish similar description of other house and land:-
(4) If there are may / partition shareholders:-
Name:-
Age:-
Relation with the chief person:-
Portion of wealth :-
Name:-
Age:-
Relation with the chief person:-
Portion of wealth:-
Please attach a duplicate copy of the registered partition deed.
The above-mentioned statement of the house and land belonging
to me / us this organisation is fully true and correct. If it is proved false,
I/we shall bear and pay according to the Wealth Tax Act, Rules and
prevailing law.
Date of submission of statement:-
Signature:-
Signature maker’s full name,
Surname and designation:-
Signature maker’s address:
Taxpayer’s Name:-
Taxpayer’s address:-
Chapter-5
26 Provisions Relating to the Listing and Operation of the Transaction of
Securities
2722. To Submit an Application for the Registration of Securities : (1) A
Corporate Body shall apply to the Stock Exchange in form No. 1 of
Schedule-8 for listing the shares and along with the listing fee pursuant
to Schedule-9 in form No. 2 of Schedule-8 for the registration of
debenture, bond, unit and other Securities.
(2) The other statements and documents to be enclosed with the
application for listing the Securities shall be as prescribed in the Byelaws
of the concerned Corporate Body.
26 Amended by Second Amendment.
27 Amended by Second Amendment.
28 23. Listing and Renewal of the Securities : (1) After having received the
application for listing the Securities pursuant to Rule 22, the Stock
Exchange shall, upon making the necessary inquiry and if deemed
appropriate to list the Securities having registered the Securities within
thirty days from the date of receipt of application provide the
information to the applicant in format of Schedule-10 and if the
Securities can not be listed the information to that effect shall have to be
given to the applicant.
(2) The Corporate Body which has listed the Securities pursuant
to Sub-rule (1) shall, having paid the annual fee as prescribed in
Schedule-9, renew the listing of Securities within Three months from the
date of expiry of each fiscal year.
(3) The Securities which is not renewed pursuant to Sub-rule (2)
is not allowed to exchange.
(4) Notwithstanding anything contained in sub-rule (1) and (2)
the Stock Exchange may make separate provisions for the Transaction
of Securities which have obtained the concession as not be listed
pursuant to the Act.
29 23A. To Conclude an Agreement: (1) The Stock Exchange shall, before
listing the Securities pursuant to Rule 23, conclude an agreement with
the Corporate Body which have causes the listing of Securities. In such
agreement, the Corporate Body shall have to expressed the commitment
that the concerned Corporate Body shall forth with give the notice or
information that affects transaction price of Securities to the Stock
Exchange, that such notice or information shall be made public so that
all the concerned parties get notice of it, and that it shall assist in the acts
28 Amended by Second Amendment.
29 Inserted by First Amendment.
of regulating or causing to regulate and manage the Transaction of their
own Securities to be carried out through the Stock Exchange.
(2) Having made the listing of the Securities by concluding an
agreement pursuant to sub-rule (1), the Stock Exchange shall inform the
Board of such matters and shall also publish the same in the news papers
to inform the investors.
3023B. To Give Notice: The Corporate Body which 31has listed its Securities
shall give the notice of the following subjects to the Stock Exchange
from time to time:-
(a) If it has to amend the Memorandum or Article of Association,
(b) If it has to distribute interim dividend in the Securities,
(c) If it has to distribute bonus share as profit,
(d) If the transfer of ownership, renewal unification of division of
the Securities is to be stopped,
(e) If the business of the Corporate Body is to be stopped due to
natural calamities, accidental event, lock-out or any other causes.
24. To Submit Statements:
32 (1) A Corporate Body shall, in addition to the
Statement of income and expenditure of past year, balance-sheet of
profit and loss and yearly progress report, submit the following fiscal
statements to the Board and concerned Stock Exchange within four
months from the expiry of fiscal year :-
(a) Statements relating to the cash flow of previous year,
(b) Statements relating to the production capacity or transaction
capacity of the Corporate Body,
30 Inserted by First Amendment.
31 Amended by Second Amendment.
32 Amended by Second Amendment.
(c) Statements relating to purchase, sale and stock,
(d) Statements of main exported and imported items,
(e) Statements relating to income and expenditure, if the
Transaction has carried out in foreign currency,
(f) Transaction carried out by itself, opinion of management on
it, in case more than twenty five percent of differences arise
in production or transaction capacity of the Corporate Body,
the comment of management on it.
(g) Other statements as prescribed by the Board or Stock
Exchange.
(2) In addition to the statements to be submitted in accordance to
Sub-rule (1), the agenda submitted to the general assembly, subject of
discussion and the full statements of decision made in the general
assembly to the 33Board and Stock exchange market within seven days
of the completion of general assembly.
(3) In addition to the statements submitted pursuant to sub-rule
(1), each year, within one month from the expiry of half yearly time
period, shall have to be submitted the half yearly progress report along
with the activities of such period.
(4) In case the ownership of shares taken by any Board of
Directors is changed or in case the number of shares taken by any Board
of Director is changed, the notice to that effect shall have to be given to
the 34Board and Stock Exchange Market.
(5) In case any Corporate Body made changes in its property as
affecting any type of effect to the value of Securities listed by it or
Transaction or conclude any agreement or contract relating to the
33 Amended by Second Amendment.
34 Amended by Second Amendment.
management, the information therefor shall have to be given to the
35Board and Exchange Stock Market.
(6) Notwithstanding anything mentioned elsewhere in this Rule,
the Board and Stock Exchange may demand the necessary statements,
data or information to the concerned Corporate Body in relation to the
Securities listed to it and to provide such statements, data or information
to the 36Board and Stock Exchange Market shall be the duty of
Concerned Corporate Body.
25. Responsibility to Submit the Statements: In case any loss or damage
occurred to any investor, by the reason of not sending the statements,
data or information in time or if sent in false or incorrect manner by the
authority of concerned Corporate Body which has to sent the statements,
data or information relating to the Securities in accordance to Rule 24
he/she shall be responsible personally or collectively.
26. Not to be Carried Out Internal Transaction: The person involved to
the management of any Corporate Body shall not carry out the internal
Transaction with the objective of benefiting to him/her or any person
related with him/heron the basis of internal information or messages.
3726A. To Conclude a Contract : (1) Prior to exchange the Securities with the
customer, the Securities Entrepreneur shall have to conclude a contract
with the customer in prescribed format remaining under the terms and
conditions as provided in the Bye-Laws of concerned Stock Exchange.
(2) The Securities Entrepreneur shall give the receipt or evidence
of the Securities taken for sale from the customer and shall have to up
date the record therefor.
35 Amended by Second Amendment.
36 Amended by Second Amendment.
37 Inserted by Second Amendment.
3826B. The Board may Prescribe the Entrepreneurial Code of Conduct to
be followed by the Entrepreneur (1) The Board may prescribed the
Entrepreneurial Code of Conduct to be followed by the Securities
Entrepreneur while carrying out the Transaction of Securities to make
the Exchange of Securities pure, healthy and systematic.
(2) Before granting the membership to the Securities
Entrepreneur, the Stock Exchange may cause the necessary bond as to
follow and cause to be followed the Entrepreneurial Code of Conduct as
prescribed in Sub-rule (1).
3926C. To Provide to view or Copy the Particulars and Documents Relating
to the Securities: In case an investors desires to view or copy or
particulars and documents relating to the Securities remained in
possession of Stock Exchange except the particulars relating to the
Transaction of Securities made by the customer or Securities
Entrepreneur, it shall have to give to see or copy by taking the fee as
prescribed in the Bye-Laws of the concerned Stock Exchange.
4026D. To Make Insure the Transaction of the Securities: The Securities
Entrepreneur shall insure the Transaction of Securities as prescribed by
the Board.
27. To Publish the Particulars: The Stock Exchange shall publish the
particulars of the listed Securities and information relating to the
Securities for the information of investors.
4127A. Transfer of the Securities: (1) Where the Securities listed in the Stock
Exchange have been purchased and sold through the.
38 Inserted by Second Amendment.
39 Inserted by Second Amendment.
40 Inserted by Second Amendment.
41 Inserted by First Amendment.
42…………..Securities Dealer and therefore a correspondence is made
from the Stock Exchange, appending thereto the document of sale and
certificate of the Securities has been received for the transfer of such
Securities, by cancelling the name of the seller, into the name of the
buyer.
(2) Where a shareholder or 43Securities Entrepreneur which has
obtained membership by unifying or spicing the shares mentioned in the
Share certificate and changing into the prescribed lot, demands for
separate certificates the concerned corporate Body shall, after receiving
fee as per rule, shall issue separate certificates.
(3) If a person who has purchased securities desires to sell such
securities before transferring such securities in to his name and submits
an application along with the documents he has obtained for the purpose
of selling the securities and the certificate of securities, it shall be
certified that such securities are registered in the Corporate Body.
(4) Where a person has sold the securities into his/her name, to
any other before maintenance of final records in his/her name and if an
application, appending thereto the documents so sold and the certificate
of securities, the concerned Corporate Body shall directly transfer such
securities into the name of last buyer.
(5) Notwithstanding anything contained in sub-rule (1), (2), (3)
and (4), the concerned Corporate Body may refuse to transfer the
securities in the following conditions :-
(a) Where a court or officer of competent authority has
suspended the transfer of the Securities,
42 Deleted by Second Amendment.
43 Amended by Second Amendment.
(b) Where the purchase and sale have been made in less
number than the minimum unit prescribed by the
Corporate Body.
(c) Where the purchase and sale have been made so that it
exceeds the maximum number which a person can hold
into his name.
4427B. Declaration of the Interest, Dividend or Bonus Share : The interest,
dividend or 45bonus share in the Securities shall be provided to the
person who hold the ownership of the Securities at the time of the
46declaration of its interest, dividend or bonus share.
4727C. Transaction of Securities may be Carried out Outside the Stock
Exchange : In case more than Five percent of shares issued by a listed
Corporate Body is to be traded in a lot such Transaction may be carried
out side the Stock Exchange.
Provided that, such transaction shall, after obtaining the prior
approval of the Stock Exchange in writing, be carried out through a
48Securities Entrepreneur which has obtained the membership.
4928. To Submit an Application to be registered as Securities
Entrepreneur: (1) The Corporate Body desirous to carry out the
Transaction of Securities as Securities Entrepreneur pursuant to Section
18 of the Act shall submit an application to the Board in format of
Schedule-11 along with the fee as prescribed in Schedule-12.
(2) In the Memorandum and Article of Association which has
submitted the application pursuant to Sub-rule (1) or in the law
44 Inserted by First Amendment.
45 Amended by Second Amendment.
46 Amended by Second Amendment.
47 Inserted by First Amendment.
48 Amended by Second Amendment.
49 Amended by Second Amendment.
incorporating such Corporate Body there must be the main objective of
such Corporate Body as carrying out the Transaction of Securities.
Provided that in the case of bank or financial institution, this
Regulation does obstruct to grant the certificate as Securities
Entrepreneur even if the Transaction of Securities is secondary objective
than its main objective.
(3) In case any changes statement has been changed in the
statements submitted along with the application the concerned Securities
Entrepreneur shall submit the notice therefor to the Board within seven
days.
5029. Registration of the Securities: (1) After having received the application
in accordance to Rule 28, the Board shall, upon taking the necessary
inquiry pursuant to Section 19 of the Act, if deemed necessary to
register such Corporate Body as Securities Entrepreneur, having register
such Corporate Body within thirty days from the date of receipt of the
application, grant the Certificate of Securities Entrepreneur as to carry
out any or more than one of the following functions:-
(a) To purchase, sale or exchange the Securities in the name
of customer.
(b) To carry out the Transaction of any one or more than one
Securities among the treasury bill issued by Government
of Nepal or issued in the Security of Government of
Nepal or mutual fund issued publicly or unit or the
ordinary shares of at least three Corporate Bodies or other
Securities by purchasing or selling in its name or from its
name by the objective of providing liquidity in those
Securities.
50 Amended by Second Amendment.
(c) To buy some or all newly issued Securities in its own
name with the object of selling through the Stock
Exchange Securities issued either through public issue
method or circulation method by a Corporate Body, to
carry out the Transaction of Securities through Broker in
the name of customer or its own by concluding
investment arrangement contract with customer with the
objective of making investment arrangement.
(d) To provide the pre issue and post issue services to
arrange the sales management of Securities to be newly
issued either through public issue method or circulation
method by a Corporate Body and to under write the
issued Securities.
(e) To register the newly issued shares, to take responsibility
relating to cancelling the name and transfer into the
record and transfer of the securities, to act as a trustee of
the securities, to provide concealing service relating to
the securities as Entrepreneur, to carry out other functions
prescribed by the Board by taking approval of
Government of Nepal and to carry out other functions
relating to the Securities.
(2) While examining the application pursuant to sub-rule (1) if
needed any particulars or document in addition or if deemed necessary
to cause to omit or submit any matter in the application the Board shall
give an order to the applicant and only after the fulfillment of the acts as
per the order given in such manner the Board shall take the decision as
to register the name of applicant as Securities Entrepreneur.
(3) While examining pursuant to sub-rule (1), in case it can not be
registered as Securities Entrepreneur the Board shall give the notice
thereof with reason within Thirty days from receipt of application.
(4) Notwithstanding anything mentioned in sub-rule (1), the
certificate as to carry out other functions except the function of Clause
(a) shall not be granted to the Securities Entrepreneur who acts as a
Broker.
5130. To Take Certificate who is Carrying out the Transaction of
Securities : The person, firm, company or Corporate Body carrying out
the Transaction of Securities by obtaining the membership of Stock
Exchange at the time of commencement of these Rules shall have to
obtain the certificate by registering name into the Board as the Securities
Entrepreneur.
5231. Provision Relating to the Capital of the Corporate Body Which
Carry out the Transaction of Securities : (1) The authorised capital
and paid up capital of the Corporate Body desirous to be registered as
Securities Entrepreneur should be as prescribed in Schedule-14.
(2) In the case of Corporate Body desirous to carry out more than
one function of Transaction the paid up capital should be different for
the different function as prescribed by the Board.
5332. The Qualification for Securities Entrepreneur : (1) To be registered
as the Securities Entrepreneur, the qualification of Board of Directors
and Executive Chief of the Corporate Body or the Chief Employee who
takes the responsibility for carrying out the Transaction of Securities
shall be as follows :-
51 Amended by Second Amendment.
52 Amended by Second Amendment.
53 Amended by Second Amendment.
(a) Must be a Nepalese citizen, except provided the approval
by Government of Nepal,
(b) Must have attained 21 years age,
(c) Must have obtained an experience of two years in the field
of industry and commerce by obtaining the bachelor
degree in the field of business administration or commerce
or economics or must have five years of working
experience of Stock Exchange, bank, financial institution
or insurance company,
(2) Notwithstanding anything mentioned in sub-rule (1), the
qualification of this Rule shall not be essential to the person who is
carrying out the Transaction by obtaining the membership of the Stock
Exchange at the time of commencement of this Act.
32A 54……………
5533. Disqualification : The Board of Directors or Executive Chief of the
Corporate Body desirous to be registered as the Securities Entrepreneur
shall not have to the following disqualification :-
(a) Should not be mad or insane,
(b) Should not be insolvent,
(c) Not yet lapsed Five years of one has served imprisament
by the decision of court of law in a criminal offence.
(d) Should not be a member of the Corporate Body which
has obtained the certificate of Securities Entrepreneur,
(e) Should not be a member of other Corporate Body which
have obtained the license of Securities Entrepreneur,
54 Deleted by Second Amendment.
55 Amended by Second Amendment.
(f) Should not be involved in contraction or other personal
interest of the corporate body which have obtained the
license of Securities Entrepreneur.
5634. Renewal of the Securities Entrepreneur Certificate: The Securities
Entrepreneur shall have to renew the Securities Entrepreneur
Registration Certificate by submitting the application to the Board along
with the fee as prescribed in Schedule-12 in format of Schedule-15 to
renew the Securities Entrepreneur Registration Certificate within fifteen
days from the date of expiry of completion of fiscal year.
(2) In case the Securities Entrepreneur registration Certificate
could not be renewed within the time limit of sub-rule (1), the Securities
Entrepreneur may submit an application to the Board along with twenty
five percent fee in addition to renewal fee mentioning the reasons
therefor within 6 months from the expiry of such time limit to renew the
Securities Entrepreneur Registration Certificate.
(3) The Board shall cancel the Securities Entrepreneur
Registration Certificate of such Securities Entrepreneur in case the
Securities Entrepreneur does not submit an application to renew the
Securities Entrepreneur Registration Certificate within the time limit of
sub-rule (1).
(4) The Corporate Body whose Securities Entrepreneur
Registration Certificate has been cancelled is not allowed to carry out
the transaction of Securities.
34A 57……………….
34B 58…………..
56 Amended by Second Amendment.
57 Deleted by Second Amendment.
58 Deleted by Second Amendment.
5935. The Securities Entrepreneur shall Deposit the Security : (1) The
Securities Entrepreneur shall, prior to carry out the Transaction of
Securities, deposit the amount as prescribed by the Board in any
commercial bank as prescribed by the Board as Security, such amount
shall only be use for the purpose of payment of the liability in relation to
the Securities.
(2) While prescribing the amount of security pursuant to Sub-rule
(1), it shall be prescribed on the basis of types of Transaction, number of
transaction and the amount of Transaction to be carried out by the
Securities Entrepreneur.
(3) Notwithstanding anything mentioned in sub-rule (1) and (2),
the Board may provide the exemption to the Securities Entrepreneur
which is carrying out the Transaction of Securities by depositing the
security as prescribed by the Board before the commencement of this
Regulation as not to deposit separate security.
6036. Service Fee: (1) The Securities Entrepreneur may take the service fee as
prescribed in Schedule-16 to the customer for providence the service of
the Transaction of Securities or related thereto.
(2) The Securities Entrepreneur shall deposit an amount from the
amount of service fee pursuant to sub-rule (1) to the concerned Stock
Exchange as prescribed in the Bye-Laws of the concerned Stock
Exchange.
6137. The Statements and Reports to be Submitted by the Securities
Entrepreneur : The Securities Entrepreneur shall submit the following
financial statements in addition to the balance-sheet of profit and loss
account of past fiscal year and financial report to the Board :-
59 Amended by Second Amendment.
60 Amended by Second Amendment.
61 Amended by Second Amendment.
(a) Statements relating to the cash flow,
(b) Statements relating to the Transaction of Securities,
(c) Report relating to the concept or comment of
management relating to the Transaction of Securities,
(d) Other statements as prescribed by the Board.
38. 62
. . . . . . .
39. 63
. . . . . . .
40. 64
. . . . .
41 65
. . . . . .
6642. The Board May Prescribed the Format of Record : (1) The Board
may be prescribed the format of statements, data or notice relating to the
Transaction of Securities to be maintained by the Corporate Body which
have listed its Securities, Stock Exchange and Broker working as
Securities Entrepreneur, Market Maker, Securities Entrepreneur, issuing
and sales manager and Corporate Body carrying out other functions
relating to the Securities.
(2) It shall be the duty of all concerned to maintain the record up
to date by carrying out the Transaction in format prescribed pursuant to
sub-rule (1).
43. To insect and inquire: (1) Board may inquire through member, officer,
persons or other person of corporate body, of the application of
information is available against the action against pursuant to Act and
Rules which is done by securities registered autonomy body, capital
62 Deleted by Second Amendment.
63 Deleted by Second Amendment.
64 Deleted by Second Amendment.
65 Deleted by Second Amendment.
66 Amended by Second Amendment.
market of person who have obtained membership of board, firm of
autonomous body.
(2) To be prescribed of appointed the inspection or inquire
authority pursuant to Sub-section (1), the board also may designate the
method and procedure of such inspects or inquires officer
(3) The authority person who appoint or inspect in pursuant to
Sub-section (1), should submit their report in board.
(4) The basis of report pursuant to Sub-section (1), the board may
cancel the registration of autonomous body, suspend or cancel the
concerned license of securities market or may order to cancel the
registrations of concerned who have achieved the membership of
securities market, firm company autonomous body.
(5) To give order pursuant to Sub-section (4), the body has to
give chance to submit their clearance about their charge for concerned
person, firm, company or autonomous body.
44. Delegation of Power: (1) The board may delegate some of all not of its
powers to any Sub-committee chairperson or member.
(2) The chairperson may delegate power in own responsibility to
officer personal as per necessary.
45. Not to be provided insider news: Member of board, member of
autonomous body or concerned any person should not provide the
publicly unpublished document, information or news for insider dealing.
Provided that, any transaction which is carried as regularity of
office shall not see deemed to be violation of insider trading
46. Alterations and change in the schedules: Government of Nepal may
publishing notification in the Nepal Gazatte effect necessary alteration
or change in the schedule.
6747. Framing and Enforcement of Directives: The Board may frame and
issue directive order to make the procedures relating to the well
management of the Transaction of Securities by the efficient
implementation of the Act and this Regulation. It shall be the duty of all
the concerned to abide by the directives so issued
Note: Schedule is not included
67 Inserted by First Amendment.
Schedule (B)
Statement to be furnished pursuant to Rule 3
San. No. (b)
To,
The Wealth Tax Officer,
Dear Sir,
I / we have furnished the following statement pursuant to Section 4 of
the Wealth Tax Act and Rule 3 of the Wealth Tax Rules. I/we request that the
wealth tax be assessed under the Act and the Rules. I/we shall pay the payable
tax at the prescribed place within the time-limit as referred to in the Act from
the date of receipt of the tax assessment order.
Followings:
Description of foreign investment
1. Cash.
Schedule (C)
Relating to Rule 5(1) (a)
Schedule (D)
Relating to Rule 5(1) (b)
Schedule (E)
Relating to Rule 5(1) (c)
Schedule (F)
Relating to Rule 5(1) (d)
Postal Rules, 2020 (1964)
Published in the Nepal Gazette
2020/12/18 (31 March 1964)
Amendments:
1. Postal (First Amendment) Rules, 2026 2026/10/13 (26 Jan. 1970)
2. Postal (Second Amendment) Rules, 2032 2032/10/26 (9 Feb. 1976)
3. Postal (Third Amendment) Rules, 2049 2049/1/8 (20 Apr. 1992)
In exercise of the power conferred by Postal Act, 2019, Government of Nepal has
made the following Rules.
Chapter-1 Preliminary
1. Short title and commencement:
(1) These Rules shall be called as “Postal Rules, 2020 (1964).”
(2) Chapter-5 of these Rules shall come into force from the date of notice to be published in the Nepal Gazette and other chapters shall commence immediately.
2. Definition: Unless the subject or context otherwise requires, in these Rules,-
(a) “Act” means Postal Act, 2019.
(b) “Department” means Postal Service Department of the Government of Nepal.
Chapter 5 commence on the date 2023.1.1 (13 April 1966) by a Notification of 2022.12.16 ( 29 March 1966).
Schedule (G)
Wealth Tax
San. No. 6(a)
Zonal Tax Officer’s Name:-
Index No.-
House and land tax assessment form
Fiscal year for which wealth tax has to be levied:-
Section of the Act under which wealth tax
Has to be assessed:-
Taxpayer’s index No:-
Taxpayer’s name and address:-
Value of the whole house:-
(a) If partition has not been made by getting a deed registered, its total tax –
Penalty Total NRs. …….. In Words……………
(b) If partition has been made by getting a deed registered:
Date of wealth tax assessment order:-
Signature
Wealth Tax Officer
Zonal Wealth Tax Officer’s Name:-
Chapter-2 Main conditions to be followed while sending postal articles by post
3. The configuration and weight of a letter:
(1) The length, breadth and thickness of a letter shall not exceed 900 millimetre in total and one of the dimensions among the length, breadth and thickness shall not exceed 600 millimetre. If rounded, the sum of the length and two times the diameter may be equal to a maximum of 1040 millimetre. But no single dimension shall exceed 900
millimetre.
(2) In the case of letter of thin size the length and breadth shall not be less than 140mm×90mm and, if rounded, the sum of the length and two times the diameter must be all up to 170 mm. But any one dimension must not be less than 100mm.
(3) The maximum weight of a letter must not exceed 2 kg. There must be sufficient space for the address, postal stamp and the label to be pasted by the post office in the front side of the letter.
4. In case the article inside the letter should be carried with caution and care, it shall be packed well inside a box of wood or cardboard and delivered to the post office by writing the word “CAUTION” in red letters.
5. Postal letter:
……………. Private entrepreneurs in using their postal letter pursuant to the postal letter brought into general use by the Postal Service are required to comply with the following:
Amended by the Second Amendment.
Deleted by the Second Amendment and remaining word of the first sentence again deleted by the Third
Amendment.
(a) The postal letter must be of robust paper with a maximum of length and border up to 140mm×115mm to 140mm×90mm.
(b) The stamp required for the postal charge must be affixed on the right hand side above the written address.
(c) The postal letter must not be enclosed within an enclosure of any kind or folded, cut or changed in any manner.
(d) On the top right hand side of the postal letter the address of the addressee or franking machine stamp must be affixed and the necessary matter may be written on the left hand side of the front and the back side.
(e) Any label in addition to the postage stamp for the postal charge, the name of the addressee and the name of the sender may be affixed without spoiling the configuration of the postal letter, but the label regarding the
name and address of the addressee must not be affixed in any place other than the right hand side of the front of the postal letter.
(f) A specimen of a commercial article or any other similar matter must not be affixed on the postal letter. However, a picture, a ticket of any kind and a label containing the name and address of the sender may be affixed only at
the back side and left hand side of the postal letter.
(g) A postal letter in which the payable postal stamp for the postal charge has not been affixed shall be sent to the Returned Letter Section for destruction.
(h) Any postal letter where the afore-mentioned rules have not been complied with, apart from one where the postage stamp for the postal charge has not been affixed shall be deemed as a letter only.
6. ………..
Amended by the Second Amendment.
Repealed by the Second Amendment.
7. Aerogramme:
(a) An Aerogramme is a properly folded and pasted article, which when folded must not exceed the configuration of a postal letter. On the left of a folded aerogramme should be written “Nepal” and “Aerogramme” and the word
“Aerogramme” must be underlined.
(b) Postage stamp must be affixed on the right and name and full address of the addressee written below it, and the name and address of the sender may be written at the back of the aerogramme.
(c) Nothing should be enclosed within the aerogramme. If enclosed, it will go by surface mail. Nothing other than the postage stamp must be affixed on it.
(d) Private entrepreneurs may utilize aerogramme prepared in the same manner as that of the Department.
(e) The colour of the aerogramme brought in use by private entrepreneur must be “blue”.
(f) The postal charge payable for an aerogramme must be paid in advance inthe form of a postage stamp.
(g) Aerogramme, where the above mentioned conditions have not been fulfilled, shall be deemed as a letter. If it contains internal postal article, an amount equivalent to two times the postal charge shall be appropriated
upon delivery.
8. Special Mail (Express Delivery):
Provision shall be made to dispatch unregistered postal article by special mail within a maximum distance of Two
miles from a post office. Special fee for special mail and additional postage stamp as prescribed by the Government of Nepal must be paid for each postal article. Special mail must be written on the top right hand corner of the front of the postal article. The kind of postal article that may be dispatched through special mail, the name of the post office capable of dispatching and delivering special mail and other related matters shall be as specified by the Director General and published in the Nepal Gazette.
9. ………
10. Printed documents:
(a) “Printed document” means a document or copied article on paper or cardboard that is printed, engraved, litho-copied, mimeographed or photographed, all kinds of newspapers and magazine, book/leaflet, music, visiting card, address card, proof of print, engraved photograph or photo album and information prepared by immediately recognizable or by any other mechanical process.
Provided that, the copies made by tracing, printing (movable and unmovable), or through a type-writer shall not
be deemed as printed document.
(b) Copies prepared mechanically of a manuscript or originally typed document may be dispatched in the form of printed document. But such copies shall be recognized under this category only if they exceed Twenty copies.
(c) Personal letter, postal letter, film, gramophone disc, and printed paper punctured for the purpose of an automated musical machine, any printed paper having the price of a stamp exchange rate, blank paper and any other stationery article may not be dispatched as printed document.
(d) The length, breadth, thickness and maximum weight of a printed document shall be equal to that of a letter.
Provided that, in the case of a single book, up to five kilograms may be dispatched.
(e) Printed documents must be closed in a manner amenable to easy inspection while submitting to the post office. The packing must be in an envelope not sealed completely or an open box, tied with thread or both ends open in case of circular wrapping, or any such manner of packing.
(f) In a picture card, printed visiting cards, cards related to Durga Puja, Deepawali, New year Greetings,
congratulations, thank you, courtesy such as condolence, no more than five words should be written apart from the name and address of the sender and addressee.
(g) While sending a printed document by a person to be delivered to another person by enclosing in a special bag, the names and addresses of both the receiver and the sender must be written on it. The weight of such a bag to be sent must not exceed Twenty Five kilograms. The weight of the bag and the total postal charge payable for it must be written on the label. In case, such bag is returned having been unable to be delivered; it shall be returned only upon a second payment of the charge from the sender equivalent to an amount payable to the post office of origin.
(2) Printed Article, in case of size larger than that referred to in Rule (1) or inappropriately enclosed, shall be returned to the sender. In case, a postage stamp of lower value has been affixed to such printed article, the remaining balance of the postal charge, whichever charge is the lower for either a packet or printed article, shall be appropriated upon delivery. In case, the sender by fulfilling the requisite procedure desires to submit such article to the post office, the fee equivalent to that of a new article shall be levied.
11. Sample Packet:
(a) A sample must contain credible commercial samples and should not contain the sale price of such samples. Any matter other than the name of the sender and receiver, address, designation, occupation and date of dispatch,
signature of the sender, telephone number, telegraphic address, trademark of the concerned article, number of items, cost based on available weight and main description of cost or nature of the article and other essentials to
be displayed inside or outside, should not be written.
(b) The samples may be enclosed in a bag, packet, box or envelope but in such manner that the contents inside may be immediately examined by opening it or lifting the lid. It is not compulsory to close pack just a single piece of
wood or metal. However, a label must be pasted on such postal item to accommodate the address and the postage stamp.
(c) Even crack prone or breakable sample items may be dispatched in the sample packet in a manner that will not cause harm to the post office personnel or postal runner by packing them securely inside a metal, wooden
or strong cardboard sheet or box.
(d) Liquids, oils and easily inflammable articles should be kept in a well closed container and such container must be kept inside a metal or strong wooden or robust cardboard box and article like cotton, saw dust or a substance that
can absorb the liquid must be placed sufficiently around the box.
(e) Soft and oily articles likely to melt easily such as ointment, soft soap, resin, silk worm, etc. must first be kept inside an inner box or bag and, only then, should it kept in an outer wooden, metal or strong thick leather box.
(f) Colour powder must be kept inside a double cover within a strong tin box inside a wooden box with saw dust. The saw dust must be kept in between the tin box and the metal, wooden or cardboard box. The box prepared in
this manner should be kept inside a bag made of clothing and sealed.
(g) Live bees must be kept inside a box secured from all danger but in such amanner that it could be possible to examine.
(h) Substances that are easily destructible under simple packing shall be accepted only if contained in a secure manner. Samples of industrial or botanical substances shall be accepted if they have been sealed by the examining official of the country of origin or if the cover fixed by the factory has been sealed. In such case, assistance must be provided to either open some part of the packet to be sent or received or in any other manner to satisfaction in order to enable the substance inside to be examined,
(i) ⊗………
(j) The length, breadth and thickness of a sample packet shall be equivalent to that of a letter and its maximum weight shall be up to one kilogram.
(k) The postal charge payable for the sample packet must be paid in advance by affixing the requisite postal stamps. In case, the requisite charge has not been paid, a personal letter, note or written document has been enclosed,
the packing is not in accordance with this Rule or postal stamps or other papers exchangeable for money have been enclosed or the limit of weight and measurement has been exceeded or some sale able article has been enclosed, the packet shall be returned to the sender. In case, the sender, upon fulfilling the requisite procedures re-submits such packet to the post office, the fee chargeable for a new item shall be required to be paid.
12. ……..
13. Blind literature packet:
(a) Any document, news print, book, record or plate for teaching alphabets printed in Braille or any special manner for use by the blind are considered as blind literature.
(b) Such articles shall be required to have been sent in the name of some educational institution recognized by the Government of Nepal or sent by such institution. Inside of the packet there should be enclosed articles
printed for the use of the blind as referred to Clause (a) of this Rule, and, apart from the name, list and directions for use regarding the article, no other information must be exchanged in writing or print.
(c) It is mandatory that “Blind Literature” be written on the outside of such article or its cover together with the name and address of the sender.
(d) In case it is covered, both ends must be open or even if not so, it must have been submitted to the post office in a manner amenable to easy checking.
(e) The length, breadth and thickness of blind literature shall be the same as for that of a letter and its maximum weight may be only up to seven kilograms.
(f) In case the blind literature packet does not comply with the above mentioned Clauses it shall not be dispatched and shall be returned to the sender.
Repealed by the Third Amendment.
Amended by Second Amendment.
Amended by Second Amendment.
14. Registered newspapers/magazines:
(1) Articles defined pursuant to Section
14 of the Act as newspaper/magazine maybe dispatched under subsidized rate by post upon fulfillment of the following procedures:
(a) Newspaper/magazines shall be required to be registered by filling up a form prescribed by the Postal Service Department upon payment of Rupees Ten for at the General Post Office or the concerned District Post Office and for the use of an additional District Post Office one has to pay Two Rupees for each addition District Post Office to the Postal Service Department or concerned Regional Postal Directorate. The number issued upon such registration must be printed in the front page or at a noticeable spot in the back page of the newspaper or magazine.
(b) In order to apply for registering a newspaper/magazine pursuant to Clause (a), the certificate of registration obtained from the concerned District Administration Office, the name of the post office where newspaper/magazine is desired to be submitted the names of thirty actual customers including two copies of the newspaper/magazine must also be submitted. Provided that, in the case of a newspaper/magazine published by a foreign embassy within the country, the certificate of registration need not be submitted.
(c) The copies or bundle of newspaper/magazine may be submitted to the post office with or without wrapper by
keeping both ends open. When folded, the registered number obtained from the Postal Service Department or Regional Postal Directorate or District Post Office or General Post Office must be observable clearly from the outside.
(d) While registering a newspaper/magazine, it should be submitted to the Post Office on the date and time presented by the Chief of the Post Office. On prescribing the Post Office for submission, the Chief of the Post Office may prescribe any post office.
(e) The advance payment of charges payable for newspaper/magazine must be made by affixing a postage
stamp or franking.
(f) Apart from the name and address of the addressee, the number of copies inside the packet, if it is more than one, the name and address of the newspaper/magazine, the number of donors, no other symbol of any kind or any matter shall be written on it.
(g) Apart from the supplementary edition pursuant to Section 14 of the Act, any other kind of paper or substance should not be enclosed inside the newspaper/magazine.
(h) The registration of a newspaper/magazine shall remain valid until the last day of the month of Ashad (tentatively, July 15) of each fiscal year. The publisher of a registered newspaper/magazine should pay Rupees Five and Rupees One for each additional district for renewal at the concerned office. If the renewal is not made within the stated deadline, renewal may be done upon payment of Rupees Six for each district post office within Three months of termination of the deadline. If renewal has not been done even within this period, the registration shall be ipso facto cancelled.
(2) In case Section 14 of the Act has not been abided by or the conditions of this Rule have not been followed, this Rule shall not be deemed to place any obstacle for dispatching the newspaper/magazine by post. It can be sent by post upon advance payment of charge levied on newsprints.
(3) In case, it is seen that Sub-section (2) and (3) of Section 14 of the Act have not been complied with, the concerned office may immediately cancel such registration.
(4)Newspapers/magazines dispatched from one place at a subsidized rate may not be sent to another place at such rate.
(5) In case, registered newspapers/ magazines are to be sent in bulk, the charge shall be levied on the basis of weight.
(6) Apart from newspapers concerned with news, the newspapers/ magazines (journals) regarded as appropriate by the Ministry of Communications that have been duly registered and are knowledge enhancing and research article
related to literature, the arts, culture, science and the environment may be registered at the post office at a subsidized rate of Twenty Five percent for dispatch by post in the form of book-post or newsprint.
Provided that, such a facility shall not be granted to newspapers /magazines that promote and advocate or advertise any industry, business, commercial or professional product.
(7) In case, it is seen that the newspapers/magazines that are enjoying the
facility are not fulfilling the conditions prescribed by these Rules or the published
article is not complying with the terms for obtaining the facility, the postal
facilities shall not be granted.
15. A packet of a registered newspaper/magazine pursuant to Rule 14 containing more than one copy may be dispatched by post upon fulfilling of the following conditions:
(a) Each packet must contain only newspapers/magazines of the same date and registered number.
(b) Even in relation to a packet of newspaper/magazines registered separately, it must be required to comply with Clause (d) of Sub-rule (1) of Rule 14.
(c) Only the name and address of the local agent shall be written on the packet. The name of such agent should be notified to the post office of origin before hand by the sender.
(d) Such packet shall not be delivered to the home of the local agent. Such packet shall be delivered to the local agent or his/her representative from the Post Office.
(e) The sender should indicate that the packet shall be delivered at the post office itself.
16. Parcel :
(1) A parcel must not enclose any kind of writing like a written message or one sided written document in the form of a letter other than the inventory of enclosed items.
(2) (a) Except otherwise provided in Sub-rule (1), in case there is any doubt it is doubted that the parcel contains a written message and, upon opening the parcel in the presence of the addressee, if a written message is found, an amount double of that payable for a letter containing such message shall be appropriated from the addressee. Whatever the postal charge affixed on the parcel, it shall not be considered for appropriating such amount. In case, the addressee refuses to pay such full charge or does not pay it on time, such a parcel shall be returned to the sender and the requisite amount of charge shall be appropriated from the sender.
(b) The length of a parcel may be up to one metre. The sum of the thickness plus length should not add up to more than 1.8 metre. Its weight may be up to a maximum of Ten kilograms for surface mail and Five kilograms for air mail.
(c) The configuration of a parcel should not cause any inconvenience and difficulty to the carrier of the mail bag.
(d) Every parcel must be enclosed within a sufficiently robust box, or covering in such manner that no item is liable to be lost or damaged or able to be taken out or dropped. Whileenclosing in such manner, there should be sufficient space for affixing postage stamp, sticking a label or for the post office to be able to write on it the necessary matter.
(e) In case, the following items are enclosed, the parcel must be enclosed in the following manner:-
(1) Valuable metals: A parcel containing such metals must be encased inside a strong metal box within a wooden
box of minimum thickness of 8.4 mm or a double bag without stitched seams. If it is a plywood box, then it should be 6.3 mm thick and joined at the corners on all four sides with metal angles.
(2) Liquid or quickly liquefiable substance: While sending such a substance by parcel, it should be enclosed within a bottle or such metal container or leak proof box. Such enclosed substance must be packed inside a metal box, hard wood or especially strong cardboard (corrugated card board) with rice husk or sawdust or any other absorbent article.
(3) Dry Colour Powder: Such a substance must be kept inside a strong covering or box. While packing in this
manner, encasement must be done by keeping sawdust or rice husk in a wooden box or strong cardboard of
good quality (corrugated cardboard).
(4) Quickly Inflammable Substance like films: Such substance must be well enclosed inside a strong wooden box or box of article stronger than wood. In the white label on side of the address, it should be written and pasted “Caution”, “Inflammable Substance”.
(5) Highly aromatic or smelly substance: Such substance must be sealed in an air tight container encased in a strong wooden box with rice husk or sawdust in between.
(6) While sending bees, silk or germs that destroy obnoxious germs: On such a parcel in which the conditions pursuant to Sub-Rules (6) of Rules 11 have been fulfilled must be pasted a white label on which should be visibly written above the address “Live Animal”.
17. The Cost of Postage Stamp to be paid:
(1) A parcel must be submitted to the Post Office by paying the postage charge in advance. Each parcel thus submitted should be registered.
(2) A parcel not fulfilling the procedure pursuant to Sub-Rule (1) shall be returned to the sender. If such article is intended to be re-submitted, the charge payable shall be equivalent to that of a new postal article.
18. Waiver may be given on rent of go-down :In the course of proceeding for a wavier on the custom duty on parcels deposited in the go-down received as donation/grant (Dan Databaya) from some person or organization to a public
organization, the rental charge of the go-down may be waived partially or fully by the Director General on the recommendation of the Chief Postal Officer or the Regional Postal Director.
19. To cause a form to be filled: Regarding a parcel submitted at any post office, or to be sent to any place, the sender shall be required to fill up a form as prescribed by the Director General in order to obtain information on the details
and charges to be levied on the article enclosed in each parcel by publishing a notice in the Nepal Gazette from time to time.
20. Items prohibited to be sent by post through a parcel:
The following items are prohibited from being sent by parcel through post:
(1) An item prohibited or likely to be prohibited by the Act or these Rules.
(2) Items prohibited from being imported into or exported from the country or from being carried to and from one district to another by the Government of Nepal by publishing a notice in the Nepal Gazette.
(3) Items prohibited from being imported into or exported from the country or from being carried to and from one district to another by an official authorized in the concerned matter by the Government of Nepal.
(4) Intoxicating articles other than that to be used for scientific and medical purposes.
(5) Other live germs apart from bees, silkworm or germs that destroy harmful germs exchanged between institutions recognized by the Government of Nepal, or
(6) Items sent to evade custom charge customable article.
21. Action to be taken in case of prohibited items being enclosed: In case any prohibited postal item pursuant to Rule 20 is found during transportation, the matters of proceeding as per Section 54 of the Act or returning it to the sender
shall be as directed by the Director General.
22. Not to affix other item similar to a postage stamp:
(a) Any thing written like a postage stamp, printed or produced in the press or any thing printed or written on the side of the address, that renders it difficult to trace the addressee or makes it susceptible to error in the calculation of the full postal charge, shall not be dispatched by post.
(b) If a postal article violating the provision pursuant to Sub-rule (a) of this Rule is discovered during transportation or prior to delivery, such article shall be delivered back to the sender after levying two times the postal charge from the sender. The postal stamp affixed on such article shall not be considered.
23. Redirection of postal article:
(1) Except otherwise provided in Rule 25, in case the addressee of some postal article is not found and the article is to be delivered from another domestic post office, it will be delivered to the addressee without charging an additional fee. The work of redirection may be done by the post office of origin.
(2) A postal article to be delivered by a domestic post office may be dispatched forward if the postal personnel or representative of the addressee upon fulfillment of the following redirect the same:-
(a) In case the unregistered postal article is returned to the postal runner unopened by the representative of the addressee or is re-submitted to the post office conducting the delivery.
(b) In case a registered article is returned to the personnel of the delivery post office unopened and without signing the acknowledgement of receipt by the representative of the addressee.
24. Action in case of violation of Rule 23: A postal matter re-submitted upon violation of Rule 23 shall be dispatched by deeming it to be equivalent to a new item submitted to the post office.
25. Provision for additional change for redirection: In the case of a parcel of which the address of origin and the new address falling under the area of delivery of the same post office or no one claiming it or not accepting to receive it apart from the address of the sender falling under the delivery area of the post office of origin, all parcels to be redirected for any other reason shall be subject to an additional charge of 50% to be appreciated upon delivery. However, until the addressee or its representative gives a notice, redirection shall not be done in such manner.
26. Articles to be transported by air mail: With the exception of a post office restricted by the Director General by publishing a notice in the Nepal Gazette from time to time, a postal article may be sent by air route as registered or unregistered letter or postal letter or aerogramme without payment of additional air charge. However, apart from this any other article required to be sent, may be sent, only upon the payment of the prevailing air charge.
Chapter-3 Registration
27. Procedure to be followed during registration:
(1) While registering a postal
article, the additional charge for registration must be paid in advance through postage stamp. Any postal article may be registered in a post office prescribed by the Director General as published in the Nepal Gazette from time to time and may be sent for delivery to a domestic post office or to any country in the world:
(2) A postal article must be submitted for registration at a post office counter published in the Nepal Gazette from time to time. A postal article without sufficient space for the post office for affixing a label or other symbol or account
of having affixed too many stamps or wax seals or other written matter shall not be registered. On the top front of the article to be registered should be written “Registry”.
(3) Any postal article where the full names and addresses of the sender and addressee are not written clearly may not be registered.
(4) The person bringing in for registration articles at the counter of the post office within the time for registry as prescribed by the Regional Postal Directorate shall be provided with separate receipts for separate articles.
(5) Any registered article shall not be delivered until the addressee or person authorized by the same signs the receipt in a full and clearly understandable manner.
28. Regarding Return Receipt:
(1) The sender should write the names and addresses of the addressee and the sender in the form prescribed by the Director General and submit it by affixing postage stamp for an additional return receipt charge over and above the postal and registry charge. Upon acceptance of the postal articles and after having the receipt signed by the addressee, this receipt shall be returned to the sender. Such return receipt must be securely attached to the
concerned article and on the top of the front portion of the article containing the return receipt should be written the words “Return Receipt.”
(2) In case the sender of a registered article needs to acquire the receipt signed by the addressee, in order to ascertain whether it has been received, if an application is submitted within Six months of the registration by affixing postage
stamp for query fee, the concerned post office shall make available to the sender the receipt containing the date on which the article was received together with the signature of the addressee.
(3) Postal article prescribed by these Rules to be accompanied by a return receipt shall not be registered if not received with the return receipt.
29. Articles for which registration is compulsory:
(a) It is compulsory that registration be done for the following postal articles:
(1) Article in which “Registry” has been written in the front, but in the case of articles already delivered but resubmitted to the post office, the postal article shall be delivered to the addressee upon appropriation of the registration fee as if it were registered for the first time.
(2) Parcels
(3) Insured article
(4) Articles requiring a Custom Declaration Form
(5) Check, Hundi, and invoice (bill) enclosed articles
(b) In case the articles that must be registered pursuant to Clause (a) have been not registered, two times the equivalent of the registration charge shall be appropriated from the addressee taking the delivery or sender.
30. Registered postal items to be sent to a foreign country: While registering postal articles to be sent abroad, the provisions of this chapter shall apply.
30a. Enquiry of Registry and Compensation :
(1) In case a registry could not be received by the addressee within a reasonable time period, the sender may apply
by affixing a query charge postage stamp to the concerned post office or the Regional Postal Directorate within Six months of registration if the registry was sent within Nepal and within one year if such item was sent abroad for searching and finding.
(2) In case, an application is filed within the deadline pursuant to Sub-rule
(1) for a domestic registry, it shall be enquired by filling up form C9 as per the convention of the World Postal Association.
(3) In case it has been proved that the registry has been lost, compensation shall be provided to the sender up to a value of Three Hundred Rupees for domestic registry and as prescribed by the convention of the World Postal Association for foreign registry. However, in case the sender wishes to give the compensation amount to the addressee, it shall be so given.
(4) In case, the lost registry is found after the payment of compensation, a notice thereof shall be issued to the addressee and sender to deliver the registry as it has been found. If the addressee or sender approaches to get back such registry the compensation amount received earlier shall be paid back.
31. The Postal Services Department not to accept liability: No action shall be taken under the following circumstances:
(1) If no enquiry is made in the case of domestically registered postal article within Six months and One year for foreign bound postal article, or
(2) In case damage or loss is caused due to the sender’s negligence or fault or items prohibited by the post office are dispatched by registry, or
(3) If the item put in the registry is liquid in nature (Jholilo), quickly perishable and specially easily breakable, or
(4) No liability shall be borne for registered article sent abroad under the following circumstances:
(a) Articles prohibited for delivery in the country of the post of destination, or
(b) In case the article has been delivered within the enquiry period as per the postal Rules of the post of the country of destination.
(c) In case of loss or damage or failure to deliver owing to circumstances beyond control (force majeure).
Schedule (H)
Relating to Rule 6(2)
Wealth Tax
San. No. 6(b)
Name of the Zonal Tax Officer:-
Index No.-
Foreign investment tax assessment form
Fiscal year for which wealth tax has to be levied:-
Section of the Act under which wealth tax has to be assessed:-
Taxpayer’s index No:-
Taxpayer’s name and address:-
Total of (a) and (b)………………… Rupees in words………………………
1. If partition has not been made by getting a deed registered, its total
tax …………
Penalty Total NRs………………. Rupees in words………….
2. If partition has been made by getting a deed registered:-
Date of wealth tax assessment order –
Signature –
The Wealth Tax Officer
Name of Zonal Wealth Tax
Assessment Office
Chapter-4 Insurance
32. Insurable articles and limit of insurance:
(1) Insurance may be done up to a value of Five Thousand Rupees in the domestic postal service and as per
agreement between two countries in case of foreign postal service for articles that may be sale able and currency notes amounting up to Five Thousand Rupees or letter containing coins or parcel may be sent through postal insurance, the post offices that may insure, deliver the insurance and distribute the Notification papers
for insurances shall be as prescribed by the Director General. Provided that, with the exception of Nepal and India, currency notes or coins may not be sent.
(2) Subject to the provision of Sub-rule (1) any articles that may be sale able or currency notes or coins must be compulsorily insured while sending by post.
33. Insurance Charge:
Additional insurance charge shall be levied for insurance of postal article over and above the postal charge and registration fee as prescribed by the Government of Nepal.
34. Method of Insurance:
While insuring postal article, it shall be done as following:
(1) Advance payment must be done against postal and other charges while insuring by affixing postal stamp or franking.
(2) Each insurance item must be well enclosed in a robust envelope covering, casing or box sealed in an unbroken, clean and unbreakable manner by employing a single coloured clean wax (Laha) with some personal emblem.
The seal should not be of money coins or made of straight or crookedly cut lines.
(3) The envelope, cover, box or case must not be black or its edge must not colourful and the internal portion must not be visible or recognizable from any side.
(4) The envelope, covering, box or case must be stuck when closed and wax seal affixed over each joint. In case, any item is sent by envelope, it should be pressed by thread or bound by tape and wax sealed at the knots.
(5) In case, of the article to be sent by keeping inside a cover, box or case contains may stitches while affixing wax or lead seal over every inch, the insured item should not be able to be opened for observing the contents without opening the wax seal.
(6) The cover case or box must be simple, of robust article and wrapped in strong paper or cloth. There shall be ample space in it for affixing the label and symbol of the post office.
(7) On such article to be insured, the insurance value must be written in figures and letters in a legible manner without any corrections, addition and deletion.
(8) The name and address of the sender must be written on the left side of the front of the article to be insured and the name and address of the sender on the right side without canceling or correction in full and clearly.
35. Receipt:
In case, approval has been given by the post office to insure insurable items that have been submitted within the prescribed time, the sender shall be provided with a separate receipt for each item.
36. Return Receipt:
For each insured item, the sender shall be given a return receipt duly signed by the addressee or its authorized person free of charge by the post office.
37. Insured item to be returned:
The concerned post office shall be required to return an insured item under the following circumstances:
(a) If the delivery of the insured item is not taken by the addressee Ten days after notification of its arrival, or
(b) If the addressee refuses to accept the insured item or the addressee is not found at all or delivery could not be done on account of the death of the addressee, or
(c) If the addressee has left the previous residence and gone elsewhere or the insured item has been transferred to a post office without the power to deliver it and within Ten days of such transfer, the addressee or its authorized person cannot be traced even after attempts to do so by the post office and the items that are not being able to be delivered,
Provided that, if the addressee has gone outside of the delivery areaof the concerned post office but having been informed of the arrival of the insured item from the post office or by any other manner, the person notifies the concerned post office within Ten days as specified in Clause
(c), the insured item may be kept in the post office for another Fifteen days. In case the addressee or authorized representative does not take delivery even within this period, upon the expiry of Fifteen days, the insured item
shall be returned to the sender.
38. Conditions for compensation and restrictions: In case an insured postal article or any portion of it under dispatch by post is lost or damaged, the compensation pursuant to the Act shall not be provided under the following
circumstances:
(a) In case, a wrong delivery has been made on account of the address written by the sender being insufficient or incorrect, or
(b) In case, the sender or addressee has been proved to have committed forgery, or
(c) In case, the addressee has already taken the delivery by signing the return receipt, or
(d) In case no complaint has been filed up to Six months following the date of submitted to the post of loss or damage or missing state of the issued item, or
(e) In case of loss or damage on account of faulty and unsafe packing, or
(f) In case of visible damage to the exterior portion of the postal article or wax seal, or
(g) In case currency notes or other articles of exchange value or both were enclosed but not issued on their actual value, or
(h) In case, harm and damage has been caused by nature of the insured article, or
(i) Loss or damage has been caused by circumstances beyond control (force majeure).
39. Method of compensation:
Compensation shall be provided in the following manner:
(a) The sender shall be entitled to the exact value equivalent to that of the loss caused by the article having been subject to loss, theft or damage but not exceeding in any event the insurance value.
(b) Indirect damage, profit or loss shall not be considered.
(c) Compensation shall be calculated on the basis of the prevalent value at the place and time of an item of same nature. In the absence of a prevalent value, the value shall be determined on the basis of the general price of the
article.
(d) Except for a circumstantial order by the Director General to conduct an investigation, payment of compensation shall be made as soon as possible and within Six months of inquiry in case of delay.
Chapter-5 Postal Order
40. (1) In order to provide the facilities of exchanging (sending and receiving) some money, the post office shall bring into practice an order with a detachable half portion.
The Postal Order shall be as follows:
0.50 paisa 5.00 Five Rupees
1.00 One Rupees 10.00 Ten Rupees
2.00 Two Rupees 20.00 Twenty Rupees
(2) …………
41. Sale and Payment of Postal Order:
Keeping the balance of Postal Order, in the post office selling it to the common people and the method of its payment, and the post offices that may sell or pay postal order shall be as prescribed by the Director General by publishing a Notification in the Nepal Gazette, from time to time.
42. After any postal order has been sold by the post office and if it is not submitted for payment to the post office, a second commission shall be levied at a rate pursuant to Sub-Rule (2) of Rule 40, and this commission shall be paid by affixing postage Published in the Nepal Gazette in 2030.6.15 (1 Oct. 1973) stamp at the back of the Postal Order. A postal order brought Twelve months after the last day of the month of sale for payment shall not be paid.
43. If it is desired to return the value of Postal Order, the Postal Order upon submission to the office where it was bought within Six months of the last day of the month when it was sold, the value shall be returned without charging a commission. If the Postal Order has elapsed for a period of Six months from the last day of the month of sale, but the second commission has been paid, the value without the commission may be retrieved within Twelve months.
44. In order to obtain payment for the postal order through a bank, it should be crossed. If it is desired to obtain payment from a post office, the cross should be cut and the words “Please give payment in cash” should be written in the front and signed.
45. Once payment for a Postal Order has been made to anyone, the post office shall not be responsible for any one else coming to make a claim for more.
46. Except as provided in Rule 44, if any correction or change has been made in the Postal Order, or if there is no signature of the Chief of the post office, or there is no seal of the post office or if the postal order has been cut, cancelled or distorted, such Postal Order shall not be paid.
Chapter- 6 Returned Letter Section
47. The location of the Returned Letter Section shall be as prescribed by the Director General by publishing a notice in the Nepal Gazette.
48. Period of retention of postal article in the Returned Letter Section:
(a) In case the postal article received by the Returned Letter Section has not been settled pursuant to Section 35 of the Act, the following should be done pursuant to the proviso (b) of Section 36:
(1) Letter, postal letter or aerogramme that has not been delivered shall be incinerated after retaining for up to Thirty One days.
(2) Undelivered registry letters shall be incinerated after retaining for up to Ninety One days.
(3) The packets of valueless newsprint such as business circulars, advertisement shall be sold as waste paper.
(4) Other packets and daily newspaper/magazine shall be retained for Thirty One days if un-registered and if
registered, shall be retained for up to Ninety One days and then disposed of by selling or burning or as prescribed by the Director General.
(5) Other newspapers/magazines shall be disposed of as directed by the Director General.
(6) The list of postal articles for which a retention period is prescribed shall be pasted on the notice board.
(b) Unresolved parcels pursuant to Section 35 of the Act shall be retained for Ninety One days pursuant to the proviso of Section 36 and settled as directed by the Director General.
49. In case, a postal article received from a foreign post can not be settled pursuant to Section 35 of the Act, upon clarifying the reason for non-delivery and stamping it, the same shall be returned to the country of origin.
50. A postal article in which the address of the sender or addressee is not written clearly, or for some reason, the sender or addressee cannot be traced should be sent to the returned letter section. In case someone suspects that some postal article meant for delivery to oneself has not been able to be delivered on account of an incomplete address, enquiry may be made in writing to the Returned Letter Section.
Chapter-7 Miscellaneous Provisions
51. To appropriate deficit charges:
In case a postage stamp of lower value has been affixed to a postal article in which a postal stamp should have been affixed pursuant to this Rules, or no stamp has been affixed, such postal article shall be settled according to “Bairang Postal Rules.”
52. Postal charge to be paid in advance:
In these Rules, for whatever postal article, it has been mentioned that postal charge has to be paid in advance, the
affixing of the requisite postage stamps or imprinting by stamping machine or cash payment shall be required to be made as per the conditions and restrictions prescribed by the Director General from time to time.
53. Stamping machine (franking machine):
For the purpose of Rule 52, the seal of the stamping machine shall be brought in use pursuant to Sub-section (1) of
Section 13 of the Act. Such a stamp may be used by the common people by complying with the following conditions and restrictions:-
(1) The stamp generated from such a machine must be of bright red colour.
(2) Such stamp must be affixed on the right hand corner of the front of the postal article.
(3) The charge payable for a license to use such machine shall be as prescribed by the Government of Nepal by publishing a Notification in the Nepal Gazette.
Prescribed in the Nepal Gazette in 2021.4.19 (3 August 1964)
(4) Other conditions and restrictions shall be as prescribed by the Director General from time to time.
(5) All the authority rights regarding whether or not to grant a license for use of such a stamping machine shall be vested in the Director General.
54. Postage stamp not approved for payment of postal charge: The postage stamps affixed in the following manner shall not be deemed to have paid the postal charge:
(1) Postage stamp not brought into circulation by the Government of Nepal,
(2) Postage stamp punched, cut, cancelled or marked for making it void.
(3) A stamp that contains a letter, word, statue or any figure printed or written
on it.
(4) Embossed, stamp affixed on a registry envelope without registration.
55. Prohibited from selling postage stamps:
(1) No one shall be permitted to sell postage stamps without a license issued by the Government of Nepal or without
complying with the prescribed conditions.
(2) In case someone violates Sub-rule (1), such person shall be fined up to Fifty Rupees.
Provided that,
(1) This Rule shall not hinder the sale of postage stamp under the following conditions:-
(a) Sale of stamps by a post office,
(b) Sale of stamps by a postal personnel on duty,
(c) Sale of stamps by a philatelic bureau or agency appointed by the Department,
(d) A person or organization appointed by the Director General by publishing a notice in the Nepal Gazette.
(2) The conditions and restrictions to be abided by a stamp seller or a person engaged in the profession related to postage stamps shall be as prescribed by the Government of Nepal by publishing a notice in the Nepal Gazette.
(3) While bringing an International Reply Coupon in circulation, its exchange rate may be prescribed by the Director General on the basis of the convention of the World Postal Organization.
(4) The Director General may prescribe the sale of postage stamps obtained from the United Nations Organization by the post office and Philatelic Bureau.
56. Identity card:
(1) For the proper management of the delivery of postal articles, the post office may issue an identity card by charging a fee as prescribed by the Government of Nepal. The common people may enjoy the use of such identity
card.
(2) The name of the post office that may issue an identity card, the conditions and restrictions and procedure to be abided by in relation to the identity card shall be as prescribed by the Director General.
57. Certificate of submission at a post office:
(1) For a postal article for which the post office does not issue a receipt, the post office shall provide a certificate of
submission in case the following conditions are fulfilled:
(a) Within the prescribed time, the certificate of submission of a postal item together with the postal item should be submitted before the postal personnel appointed for the concerned job by writing in ink.
(b) In the certificate of submission, the name of the addressee and address should be copied in writing in full. For each three items, one certificate may be issued for less than the same. On such a certificate, a postage stamp as prescribed by the Government of Nepal must be affixed. The postal charge for the certificate may also be paid by stamping with a stamping machine.
(c) The counting of the postal articles must be written on the lower portion of the certificate in letters.
(1) The concerned postal personnel upon properly tallying the number of received certificate and the address and
rectifying the errors, if any, must stamp the date and return it to the person submitting the certificate.
(2) The certificate of postal submission pursuant to Sub-rules (1) and (2) shall not be deemed as proof for the purpose of claiming compensation against damage or loss of postal article.
(3) The certificate of postal submission pursuant to Sub-rules (1) and (2) shall not be deemed as a proof for the purpose of claiming compensation against damage or loss of postal article.
58. Postal article may be returned back: Domestic letter, postal letter, aerogramme, registered newspaper/ magazine, commercial sample packet and a registry destined for foreign a country, in case not yet delivered and under condition of dispatch, may be returned to the sender without the consent of the addressee. For return, the following conditions have to be fulfilled:
(a) Any postal article shall not be returned back without the order of the Director General, Regional Postal Director or a postal Chief of Gazetted level.
(b) For returning a postal article, an application must be written for each article and submitted to the post office by affixing a one Rupee postage stamp together with a receipt in case, it is a registry. Once the postage stamp has
been affixed on the application and submitted, it shall not be returned under any circumstance.
(c) In order to return any postal article, only the sender or a person with written authorization from the same may file an application.
(d) The reason for making return delivery must be disclosed in each application. In case such application is intended for action through the Director General or Regional Postal Director, it should be sent in a sealed envelope.
(e) Upon receiving an application by the official mentioned in Clause (a), and if the same deems that the applicant is the right person and that the reason mentioned for return is valid, the official shall give an order for return
delivery; otherwise, the concerned postal articles shall be sent to the addressee.
(f) Regarding the subject of application received by the concerned post office, if the postal chief is a Gazetted Official and the reason disclosed by the applicant in the application is deemed to be valid and that applicant is the
right person, the Gazetted Official Chief may immediately grant return delivery of the postal article. In case the postal chief is of a lower rank than a Gazetted Official, then the same should seek the opinion of the concerned
Controller Office on whether to grant returned delivery and keep custody of the postal article, and shall be required to do as obtained in writing from the Regional Postal Directorate. While delivering the postal article, it should be
returned only to the concerned sender or a person authorized in writing by the same.
(g) In case the postal article is not retained at the concerned post office, the Postal Chief, Director General or Regional Postal Director shall inform the destination post office by a wireless message. However, the cost of wireless
message shall have to be borne by the sender.
(h) In case of submitting an application with respect to a registry letter destined for abroad, a One Rupee postage stamp must be affixed together with the charge required for sending a letter to that country.
59. Period to be retained at Post Office: Upon submission at the post office, the following articles must be dispatched or delivered as follows:-
(a) Letter, postal letter, aerogramme, newspaper/magazine and related registry articles on the same day,
(b) A parcel within Three days,
(c) Newsprint, commercial sample, commercial documents within two days.
60. Notwithstanding anything contained in Rule 59, delivery of a parcel shall as per the time and procedure prescribed by the Director General.
61. Time period over which articles not able to be delivered may be deposited at the destination post office:
(1) In case of no knowledge of the addressee or the addressee residing the another place without informing the post
office and even upon all kinds of enquiry the addressee could not be traced, such ordinary and registry postal articles unable to be delivered, may be deposited at the destination post office for up to Seven days.
(2) Through the Postal Chief, if it has been notified that the postal articles unable to be delivered be retained until the addressee turns up or any other information of such kind has been written, such a postal article may be deposited
up to Thirty One days from the date of receiving it.
(3) In case a redirected postal article was unable to be delivered to the addressee in spite of an attempt to do so, it should not be kept in deposit even for One additional day.
(4) In case the address of a telegram or wireless message cannot be found, it may not be kept in deposit at the destination post office for more than Three days from the date of receiving.
62. Situation when (postal article) may not be kept in deposit: The Addressee, (a) Postal articles unable to be delivered after receiving Notification or refusal to take delivery,
(b) Postal articles unable to be delivered on account of the addressee leaving for a new address or Nepal without notifying the post office,
(c) Postal articles unable to be delivered on account of the demise of the addressee and having no other person to accept the same should not be kept as deposit at the destination post office.
63. Post Box as Delivery Facility: In order to use the facility of a post box for the delivery of unregistered and charges already paid for postal articles, the concerned addressee shall be liable to pay a fee as prescribed by the Government of Nepal. Such fee must be paid in cash to the Chief of the concerned post office. The post office where a post box may be kept and the conditions, restrictions, and procedure related to it shall be as prescribed by the Director General.
63a. Postal Bag Facility: The delivery of postal articles that are not registry may be taken through the medium of postal bag from the post offices, and the conditions, restrictions and procedures related to it shall be as prescribed by the Director General.
64. Charges payable for postal article upon release from Custom Office: In case postal articles received from a foreign country are subject to custom duty, the concerned post office in the course of releasing such articles from the custom
office shall appropriate the custom duty chargeable for each article as prescribed by the Government of Nepal from the addressee.
65. Letter subject to late fee: If a letter, postal letter and aerogramme have been received within the determined time, it shall be dispatched by the designated post. The additional late fee for each letter, postal letter and aerogramme over and above the concerned fee must be paid by affixing postage stamp as prescribed by the Government of Nepal. The post offices where the afore-mentioned articles may be dispatched by post upon receiving the late fee and the procedure of submission shall be as prescribed by the Director General.
66. The postal articles received under dispatch pursuant to Sub-section (a) and (b) of Section 16 of the Act must be sent to the Director General’s Office. Such articles shall be treated as directed by the Director General.
67. Authority Designated : For the purpose of Section 19 of the Act, the power to inspect or cause to inspect all postal articles under dispatch from the post office shall be vested in the following postal personnel:-
(a) Chief Postal Officer of a General Post Office
(b) Chief of District Post Office
(c) Chief of Exchange Post Office
(d) Chief of Ilaka (Area) Post Office
(e) Regional Director or personnel authorized by the same
67. Use of Forms: The specimens and types of forms required to be used in relation to the post and postal articles by the general public and postal personnel and the conditions and procedures to be abided in filling up the forms shall be as prescribed by the Director General.
Land Rules, 2021 (2064)
[
Date of Publication in Nepal Gazette
2021-08-08 (22 Nov. 1964)
Amendments
1. The lands (First Amendment) Rules, 2021 (1965) 2021.09.18(1/1/1965)
2. The lands (Second Amendment) Rules, 2023 (1966) 2023.05.06 (22/8/1966)
3. The lands (Third Amendment) Rules, 2023 (1966) 2023.09.04 (19/12/1966)
4. The lands (Fourth Amendment) Rules, 2024 (1968) 2024.10.09(23/1/1968)
5. The lands (Fifth Amendment) Rules, 2025 (1969) 2025.09.19 (2/2/1969)
6. The lands (Sixth Amendment) Rules, 2025 (1969) 2026.02.27 (9/6/1969)
7. The lands (Seventh Amendment) Rules, 2027 (1970) 2028.01.13 (26/4/1971)
8. The lands (Eighth Amendment) Rules, 2030 (1973) 2030.07.27 (12/11/1973)
9. The lands (Ninth Amendment) Rules, 2039 (1982) 2039.02.03 (17/5/1982)
10. The lands (Tenth Amendment) Rules, 2039 (1982) 2039.04.25 (9/8/1982)
11. The lands (Eleventh Amendment) Rules, 2040 (1983) 2040.02.16 (30/5/1983)
12. The lands (Twelfth Amendment) Rules, 2041 (1984) 2041.06.08 (24/9/1984)
13. The lands (Thirteenth Amendment) Rules, 2054 (1997) 2054.02.12(25/5/1997)
14. The lands (Fourteenth Amendment) Rules, 2060 (2003) 2060.04.12(28/7/2003)
In exercising the power conferred by Section 61 of Land Act, 2021
(1964) the Government of Nepal has framed the following Rules.
Chapter – 1
Preliminary
1. Short Title & Commencement : (1) These Rules may be called
“Land Rules, 2021 (1964)”.
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(2) All or some of the rules of these rules shall come into force
from the specified date and in the specified area by the Government of
Nepal by publishing a notice in Nepal Gazette1 2 3
.
2. Definition : Unless the subject or context otherwise requires in these
Rules.
(a) “Act” means Land Act, 2021 (1964).
4
(a1) “Ministry” means Ministry of Land Reform and Management.
5
(a2) “District Land Reform Office” means the office of the Land
Reform Officer and this word also refers to the concerned Land
Revenue Office in the place where Land Reform Office does not
exist.
6
(b) “Land reform officer” means the chief of the District Land
Reform Office or any other officer assigned to exercise his/her
power or Land revenue officer in the place where land reform
office does not exist.
1
According to the notice published in Nepal Gazette of data Marg 12 of 2021, Rules 1, 2
Sub-rule (3) of Rule 12, 13 (The matters of fixing the price of a land for the purpose of Subsection
(1) of Section 27 of the Act), 25, 40 and Sub-rule (1) of Rule 45 in all over the
Nepal and Rest of the Rules and Sub-rules in sixteen districts suche as Kailali, Bardiya,
Jhapa, Rautahat, Bara, Parsa, Bhaktapur, Lalitpur, Kathmandu, Makwanpur, Dhading,
Chitwan, Nuwakot, Rasuwa, Sindhupalchok and Including Kavrepalanchok has been
prescribed to come into force from the date 2021-08-16.
2
According to the notice published in Nepal Gazette of date 2023 Kartik 30, Rules 1, 2, Sub-rule (3)
of Rule 12, 13 (The matters of fixing the price of a land for the purpose of Sub-section (1) of Section
27 of the Act), 25, 40 Sub-rule (1) of Rule 45 in all over the Nepal and Rest of the rules and Subrules
in 25 Districts such as Doti, Bajhang, Bajura, Achham, Banke, Surkhet, Dang, Deukhuri,
Kapilvastu, Rupandehi, Nawalparasi, Palpa, Syangja, Tanahu, Kaski, Lamjung, Gorkha, Sarlahi,
Mahottari, Sindhuli, Dhanusha, Siraha, Saptari, Udaypur, Morang and including Sunsari has been
prescribed to come into force from the date 2032-08-01.
3
According to the notice published in Nepal Gazette of date 2023 Marg 29 in addition to the Rules
that has come into force all over the Nepal rest of the Rules and Sub-rules of those rules has been
prescribed to come into force from the date 2023 Paush 1 in the 34 Districts such as Kanchanpur,
Dadeldhura, Baitadi, Jumla, Kalikot, Jajarkot, Dailekh, Rukum, Rolpa, Salyan, Pyuthan, Myagdi,
Baglung, Khotang, Arghakhanchi, Gulmi, Parvat, Ramechhap, Darchula, Okhaldhunga, Bhojpur,
Tehrathum, Dhankuta, Panchathar, Ilam, Sankhuwasabha, Dolakha, Manang, Mustang, Dolpa,
Mugu, Humla, Solukhumbu and Taplejung.
4
Inserted by Fourth Amendment.
5
Inserted by Fourth Amendment.
6
Amended by Thirteenth Amendment.
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(c) “Land Reform Team” means the team of Government employees
and Non-government persons deployed by the land reform
officer.
7
(d) “Notified order” means the order pursuant to clause (j) of Section
2 of the Act.
(e) “Ward Committee” means the ward committee as constituted
pursuant to these rules.
(f) “Bank” means any institution established as pursuant to Nepal
law for performing Banking function and their Agent.
8
(g) “Cooperatives” means the cooperative prescribed by the
Government of Nepal among the registered cooperatives under
the 9Cooperative Act, 2048.
10(h) “Village Committee” means the village committee constituted
pursuant to these rules.
11(i) “Municipal Committee” means the municipal committee
constituted pursuant to these Rules.
12(i1) “Municipality” means municipality constituted pursuant to the
prevailing Rules and this word also refers to the Metropolitan
City and Sub-metropolitan Cities.
13(i2) “Price Determination Committee” means the price determination
committee constituted pursuant to Section 26h of the Act.
14(j) “District Price Determination Committee” means the committee
constituted by the Government of Nepal for the purpose of
7
Amended by Fourth Amendment.
8
Inserted by seventh Amendment.
9
Amended by Thirteen Amendment.
10 Inserted by Fourth Amendment.
11 Inserted by Fifth Amendment.
12 Inserted by Thirteenth Amendment.
13 Inserted by Thirteenth Amendment.
14 Inserted by Fifth Amendment.
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determination of the price of the foods that has been collected or
has to be collected pursuant to these rules.
15(k) “Land use committee” means the land use committee established
pursuant to Rule 39j.
16(l) “Evaluation committee” means the Evaluation committee
established pursuant to Rule 39p.
17(m) “Council” means the land-use council established pursuant to
Section 51f. of the Act.
18(n) “Land-use” means the process of making use of land dividing in
the different regions in various ways as according to the
utilization of the land.
19(o) “Plotting (Chaklabandi)” means the process of integrating the
small plots of scattered lands to increase the product and
productivity in the agricultural land.
20(p) “Fragmentation” means the action of dividing the existing land
into small plots.
21(q) “Local body” means Municipality and Village Development
Committees.
Chapter – 2
Right of Tenant, List of Tenant and Limitation Related to
Tenant
3. Record (list) to be taken : (1) District land reform officer may depute
various land reform teams in the function of collecting the record of the
15 Inserted by Fourth Amendment.
16 Inserted by Fourth Amendment.
17 Inserted by Fourth Amendment.
18 Inserted by Fourth Amendment.
19 Inserted by Fourth Amendment.
20 Inserted by Fourth Amendment.
21 Inserted by Fourth Amendment.
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landowners who has cultivating their own land and the tenants who has
cultivating other’s land.
(2) The land reform team shall prepare the record (list) of
landowners who has cultivating their own land and the tenants who has
cultivating other’s land by visiting every ward and in the format
prescribed in Schedule-1.
(3) While taking the record by the land reform team pursuant to
Sub-rule (2), the details related to the citizenship of every tenant
cultivating other’s land also shall be collected as in the format prescribed
in Schedule – 1(a). If from the details received in case of any tenant has
shown that he/she as a non Nepalese citizen then the land reform team
shall mention that details as remark in the record taken about him/her as
in the format prescribed in Schedule – 1.
4. Notice to be given : (1) Prior to collecting the record (lagat) of the
landowner and tenant cultivating the land of the area under any Village
Development Committee or Municipality as pursuant to these Rules, the
District land Reform Officer or the land reform team under him/her shall
provide the information of that matter to the local peoples, by posting a
notice in such a place, within the territory of concerned Village
Development Committee or Municipality, that can be seen by all or also
by any other means and a written notice shall be given to the chairperson
or the chief of the local village development committee or municipality.
5. To be present : After Issuing a notice pursuant to Rule 4, the
concerned landowner, tenant, adjacent landowner (Sandhiyar), Agent of
a landlord (Jimidari) or their representative shall regularly present
before the deputed land reform teams until the function of such record
(lagat) collection does not completes and shall provide or make provide
the record (lagat). The agent of a landlord or his/her representative shall
present with the record (lagat) of the concerned land which has been
remained with him/her and which could be submitted at the time when
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the land reform team asks for it. If all the concerned person has not been
present at the time of collecting the record (lagat), then the record
(lagat) may be collected by keeping the concerned persons who has
already been present.
6. Publication of prepared record (lagat): The land reform team shall
make to listen all the record list (lagat) to the persons of award by
gathering all of them together at a place if possible, after preparing the
recorded list of a ward of any village development committee or
municipality in the format as prescribed in Schedule-2 and shall submit
one copy of it to the office of the village development committee or
municipality and send one copy to the land reform officer.
22Provided that,
If the record of any person has been remain to be collected as
pursuant to Rule 3, then as consequence name and land that has been
found remained to be published in the publication of the recorded list
(lagat) prepared in the format prescribed in Schedule-2, such left record
may be published after recollecting such record (lagat).
7. Complain to be made : (1) If someone has not satisfied in the
published recorded (lagat) list that has been made pursuant to Rule 6,
he/she may submit a written complain with the reason to the local
village development committee or municipality within 35 days of
publication of the recorded list (lagat).
23(2) The complain received pursuant to Sub-rule (1) shall be sent
to the land reform officer by the local village development committee or
municipality.
8. Power in relation to collect the record : The land reform team for
the purpose of collecting the record (lagat) of land cultivating
22 Inserted by Fifth Amendment.
23 Amended by Fifth Amendment.
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landowner (Jaggawala) and tenants (Mohi) under these Rules or for
making inquiry of all the collected record and their details whether that
has been true or not, may perform the following actions:-
(a) To enter in any land which has been in possession or control of the
concerned tenant, landowner, adjacent landowner, or with the
agent of a landlord (Jimindari),
(b) To give order to submit any document (likhat) that has been in
possession or control of that person before the team and to make
inquiry on it, and
(c) To ask any question to any person if a reasonable belief has been
existed on that he/she has supposed to know any detail or
information in relation to the record (lagat).
9. To provide certificate of tenant right to the tenants : (1) In
condition of ineligibility for making (submitting) a complain by expiring
(passing) the period specified for making a complain on the published
recorded list (lagat) pursuant to Rule 6 on the basis of that published
details and in condition of submitting a complain within the specified
period as according to the final decision made on the complain; the land
reform officer or the employees of his/her office deployed by him/her
shall manage to provide the certificate of tenant right to the concerned
tenants, by allocating (separating) the right of the tenants, in the format
as prescribed in Schedule-3 and shall provide it’s duplicate copy to the
concerned municipality or village development committee and land
revenue office. On behalf of the Government of Nepal, the government
employee deployed in the land reform team or district land reform
officer and on behalf of the local village development committee or
municipality the chairperson or the chief of the concerned village
development committee or municipality or in his/her absence any other
member assigned by the village development committee or municipality
or the secretary of the village development committee or municipality
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shall make signature on the certificate. 24If the chairperson or the chief
or any other assigned member or secretary of the concerned village
development committee or municipality has been made absent or if the
signature of the concerned person representing on behalf of the village
development committee or municipality has not been made possible then
the certificate may be issued by preparing an affidavit (Muchulka)
mentioning the facts in details.
(2) The land reform team shall provide the provisional slip
(certificate) of a cultivator (Jotaha) in the format prescribed in
Schedule-4 on the basis of the record collected pursuant to these Rules,
prior to providing the certificate pursuant to Schedule-3 under the Subrule
(1).
(3) After the completion of the period (duration) prescribed for
making a complain as pursuant to Rule 7, the provisional slip
(certificate) of a cultivator (Jotaha) provided pursuant to Sub-rule (2) of
this Rule shall be considered as equivalent to a certificate of tenant right,
in relation to the tenants.
10. Depository of the recorded list : (1) If a complain of any person in
the published list pursuant to Rule 6 has not been filed (submitted)
within the prescribed time period then the published list of record (lagat)
itself and if any alteration has been made in the list as made by 25the
district land reform officer, upon being made complain within the time
period, then the list of record (lagat) which has been altered as
according to such decision shall be kept in the custodian of the local
village development committee or municipality.
(2) If any alteration has been made on the land, landowner and
tenant as pursuant to above list of record, the concerned landowner and
tenant shall submit a written notice of that matter to the local village
24 Inserted by Fifth Amendment.
25 Amended by the fifth Amendment.
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development committee or municipality and local village development
committee or municipality shall publish the details of that notice by
posting it in it’s own office and major local places.
(3) The person who has not been satisfied in the notice published
pursuant to Sub-rule (2) shall submit a complain to the local village
development committee or municipality within the 7 (seven) days of
publication of that notice.
Provided that,
If it deemed necessary to extend the time period after being
submission of the application by the concerned person, the local village
development committee or municipality may extend the time period
maximum for 7 (seven) days.
26(4) If someone has submitted a complain within the time period
on the notice published pursuant to Sub-rule (2), the local village
development committee or municipality shall again publish it’s decision
as pursuant to Sub-rule (2) after making an inquiry if it deemed
necessary and also shall send it’s written notice to the concerned land
reform officer, the concerned landowner and also to the tenant.
(5) A person who has not satisfied in the decision made by the
local village development committee or municipality pursuant to Subrule
(4) may submit an appeal to the 27District land reform officer within
35 (Thirty Five) days of receiving the notice of that decision. After
making a decision by a 28District land reform officer on submission of
such appeal, it’s notice shall be given to the local village development
committee or municipality as soon as possible. Local village
development committee or municipality shall keep the updated list of
record (lagat) making necessary alteration as according to the decision.
26 Amended by Second Amendment.
27 Amended by Fifth Amendment.
28 Amended by Fifth Amendment.
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29(6) The registration book of the tenant pursuant to Clause (b) of
Sub-section (4) of Section 25 of the Act shall be as prescribed in
Schedule 16. District land reform officer shall keep the record by
making a registration as according to the published list of record (lagat)
pursuant to Rule 6 and the decision of the complain made pursuant to
Rule 7 and also any alteration that has to be made later in that
registration book.
3011. ………………
3111a. …………….
3212. Official to be Assigned : The land reform officer has been assigned as
the official for the purpose of Sub-section (4) of Section 9 and Subsection
(1) and (2) of Section 11 of the Act.
13. The price of the land to be fixed : 33(1) While fixing the price of a
land for the purpose of Sub-section (6) of Section 9 of the Act, the rate
shall be fixed as according to the rate fixed pursuant to Rule 21.
34(2) ……………..
35(3) …………….
3614. Acquisition of the tenant right of the excess land than the
upper ceiling : (1) In condition of ineligibility for making a complain
by expiring the date (period) specified for submitting a complain on the
detail record (lagat) to published as pursuant to Rule 6, as according to
that published list of detail record (lagat) and in condition of
submission of a complain, as according to the final decision, the district
land reform officer, in the process of acquisition of the tenant right of
29 Amended by Fifth Amendment.
30 Repealed by Fourteenth Amendment.
31 Repealed by Thirteenth Amendment.
32 Amended by Fourteenth Amendment.
33 Amended by Fifth Amendment.
34 Deleted by Fourteenth Amendment.
35 Deleted by Fourteenth Amendment.
36 Amended by Fourteenth Amendment.
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the excess land than the ultimate ceiling prescribed in Section 8 of the
Act, shall sale or distribute as according to the Rules hereafter, after
completing the function of separation (partition) between the tenant and
landowner as pursuant to the Act. After the acquisition made as such
the tenant right of the concerned person on the land shall be supposed to
be ended ipso-facto.
Provided that,
(a) A tenant shall not be removed from the land
selected by him/her, to keep the tenant right by
maintaining the record within the ceiling prescribed
in Section 8 of the Act.
(aa) If a creditor has possessed a land taking the tenant
right on a mortgage prior to the commencement of
this Rule has not been allowed to posses the right
pursuant to Section 8 of the Act, the tenant right of
such land shall be returned back to the debtor, in
such a way that as much land as possible and which
could be returned by keeping it within the upper
limit prescribed in Section 8 of the Act. If the
tenant right of two or more than two persons has
been possessed in such mortgage then it shall be
returned (provided) back to the earlier debtor on the
basis of date of the deed of mortgage.
(i) The land taken in acquisition pursuant to this Rule
shall be possessed by the existing tenant as usually
till then it has not been handed over to the person
who receives it on sale or distribution pursuant the
Rules hereafter.
(2) To keep the land that has been received on acquisition from
the tenant in the ceiling pursuant to this Rule on prevention (Rokka)
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until it has been sold or distributed, a written request shall be sent to the
concerned land revenue office.
15. Compensation : (1) If the Government of Nepal has made a decision
to give the compensation for the tenant right of any land acquired
pursuant to Rule 14, the district land reform officer shall publish the
notice by posting it in the notice board of the local village development
committee or municipality and his/her own office after determining the
amount of compensation to be given to the each person or his/her family
at the rate of 25 per hundred of the price of the land that has to be
calculated at the rate prescribed pursuant to Rule 21.
(2) Within the 15 days of publication of the notice of
determination of the compensation pursuant to Sub-rule (1), if it deemed
that the determination of compensation has to be repeated from the
claim on the amount of compensation or complain of the person not
satisfied on the determination of compensation or by any other sources,
the district land reform officer shall publish it again as according to
above mentioned way, after making a repetition.
(3) A person who has not satisfied in the notice of compensation
determination that has been published pursuant to Sub-rule (1) or in the
notice republished pursuant to Sub-rule (2) may submit a complain in
the court specified in a notification order within 10 days of publication
of that notice at the first time or published in repetition as per the
situation.
(4) In condition of ineligibility for making a complain being
expiring the date (duration) to submit a complain on the notice of
compensation determination that has been published as mentioned
above, as according to that published list of record (phantbari) and upon
submission of a complain, as according to the final decision; the district
land reform officer shall provide the compensation amount to the
concerned person pursuant to Sub-rule (5).
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Provided that –
(a) If a case that has been remained to be decided after
being filed before any authorized court or official
from the very beginning and being disputed on the
ownership of tenant right of the concerned land, the
compensation of tenant right of the portion which
has been disputed shall be kept unpaid (suspended).
(b) If a tenant right acquired from any person pursuant
to Rule 14 has been taken in mortgage (Bhog or
Dristi Bandhaki) by any other person before the
commencement of this rule then the creditor who
has taken that mortgage shall receive the
compensation that has to be received pursuant to
this Rule. If the compensation amount has been in
excess (more) than the principal amount (Thaili) of
the creditor then the debtor shall receive that excess
amount and if it has been less then the creditor shall
claim to the debtor on that remaining amount of the
principal.
(c) If a creditor have been possessing a tenant right of
any land taking it in mortgage, has been deprived to
possess that right pursuant to Section 8 of the Act
and the debtor has received back it pursuant to
Clause (b), then the principal amount (Thaili) of
mortgage of such creditor shall be a loan without
mortgage (Kapali) from the date on which it has
been supposed to be returned to the debtor.
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(5) After 37The land for tenant right has been transferred to other
person, the amount of compensation shall be provided to the concerned
person in Five annual installments. An interest at the rate of annual 5
(Five) percent shall be provided on the amount of compensation.
3816. Sale or distribution of the land of the tenant right excess than
the upper limit : (1) Out of the land having tenant right and that has
been received on acquisition by making an eviction to the person who
has been punished pursuant to Sub-section (1) of Section 11 of the Act,
the land that falls on the portion (part) of the tenant after separating and
dividing it pursuant to the provision of the Act and the land of the tenant
right acquired as pursuant to Rule 14, shall be sold or distributed by the
land reform officer under the provision of Section 21 of the Act.
(2) If the government of Nepal has made a decision to provide the
compensation in relation to the land which has been sold after being
acquiring pursuant to Sub-rule (1), to the previous tenant pursuant to
Rule 15, then the person receiving the land which has been acquired
pursuant to Rule 14 in sale or distribution made pursuant to Sub-rule (1)
shall submit the amount determined as pursuant to Rule 15 at once (full
installment) or in five annual installments, in cash, before the land
revenue officer or in the place specified by him/her for that purpose. For
the person paying on installments, the interest of the paying period also
shall be recovered by charging it at the rate of annual ten percent.
(3) The installment amount pursuant to Sub-rule (2) shall be paid
within the end of Magh (Magh Masant) of every year.
Provided,
If anyone desires to pay all the amount that has to be paid in one
or more than one installments or any portion of that at any time prior to
the date fixed to pay of that installment, may submit as such.
37 Amended by Fourth Amendment.
38 Amended by Fourth Amendment.
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(4) District land reform officer shall collect or make to collect the
amount that has to be recovered pursuant to this Rule, by opening a
separate account in a bank.
(5) If anyone has not paid the amount of any installments that has
supposed to be paid within the date, he/she shall be expelled (as a
tenant) from the concerned land by the order of district land reform
officer and such land shall be sold or distributed to any other person
pursuant to these Rules.
(6) The land reform officer shall provide a certificate in the format
as prescribed in Schedule – 5 to the person who receives a land in sale or
distribution pursuant to Sub-rule (1).
(7) The registration book of the land which has been sold or
distributed pursuant to this Rule shall be kept in the format as prescribed
in Schedule-18 and it’s copy (duplicate) shall be send to the land revenue
office to register and repeal (dakhel kharej) in the name of the person
receiving in sale or distribution.
Chapter – 3
Maximum (Ultimate) limit of the land, Compensation and
Sale/Distribution
3917. An official and a court to be assigned : (1) District land reform
officer has been assigned for the purpose of chapter – 4 of the Act.
40(2) ………..
41(3) ………..
4218. Notice to submit the detail record (inventory) of the land : (1)
The land reform officer, while publishing a notice pursuant to Sub-
39 Amended by Fifth Amendment.
40 Deleted by Fourteenth Amendment.
41 Deleted by Fourteenth Amendment.
42 Amended by Fourth Amendment.
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section (1) and 1(a) of Section 13 of the Act, shall publish or make to be
published in the format as prescribed in Schedule – 6 and that notice
shall be published by posting it in the District Development Committee
Office and other major local places.
(2) After publishing a notice pursuant to Sub-rule (1), the format
of the inventory (phantbari) that has to be submitted by the landowner
or tenant or by any “other person on behalf of him/her shall be as
prescribed in Schedule-7. While submitting such inventory, two copies
of the inventory shall be submitted together within the time limit of the
Act.
(3) The person who has the duty to submit the inventory pursuant
to Sub-rule (2), shall submit such inventory to the land reform office
under the Sub-section (1a) of section 13 of the Act.
Provided that,
The landowner who has the land upto upper limit prescribed in
Section 7 of the Act or less than that may submit the inventory, that has
to be submitted pursuant to this rule to the concerned Village
Development Committee or Municipality.
(4) Notwithstanding anything contained in Sub-rule (3), one copy
of the inventory that has been submitted by a landowner in the
concerned local authority shall be submitted to the concerned land
reform officer by that authority; within one month of the expiry of the
time limit.
(5) Land reform officer shall keep record (Abhilekh) of the
inventories of the land which has up to upper limit prescribed in Section
7 of the Act or less than that and which and that has been submitted
pursuant to Sub-rule (3) and (4), by updating (maintaining) it in such a
way that it can be seen separately for the Village Development
Committee or Municipality.
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19. Procedure to make inquiry on the inventory submitted
pursuant to Section 13 of the Act and on notice received from
other sources in relation to that : (1) After the submission of the
inventory that has been made pursuant to Section 13 of the Act, the land
reform officer shall take the opinion of the representative of local body,
land revenue office, survey section and other concerned body or official,
if it deemed necessary to take such opinion and shall make necessary
(required) inquiry observing the inventory of land of tenant and other
available documental evidences.
(2) District land reform officer may also inquire the documental
evidences that have been submitted by the 43landowner or tenant to
claim the right on the concerned land, if deemed necessary.
(3) District land reform officer may also collect statement of
publics by visiting him/her self or sending the subordinate employees, if
deemed necessary.
(4) In case of the land of the landowner whose land has been
situated in two or more than two districts, after making the inquiry by
the land reform officers as mentioned, the one copy of its result shall be
send to the other district land reform officer of the area where the land
of concerned landowner has been situated and if such officer does not
exists in the district then it shall be send even to the land revenue office.
20. Inventory to be published preparing it under Sub-section (1) of
Section 14 of the Act : 44(1) After making necessary inquiry pursuant
to rule 19, the District land reform officer shall publish the inventory of
each landowner who has the excess land then the maximum limitation as
prescribed in Section 7 of the Act, preparing it in the format prescribed
in Schedule-8 and by fixing it on the notice broad of his/her own office
or office of District Development Committee.
43 Amended by Fourteenth Amendment.
44 Inserted by Seventh Amendment.
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(2) The land reform officer shall also send one copy of each
inventory which has been thus prepared and published to the
Government of Nepal, 45Ministry of Land Reform and Management.
4621. Compensation to be paid to the landowner : (1) While paying the
compensation for the land which has been received pursuant to Section
15 of the Act, to the landowner under the Chapter – 5 of the Act, it shall
be paid at the rate as determined by the valuation (determination)
committee. The valuation committee while determining the amount of
the compensation, shall determine it without decreasing in Thirty
percent and without increasing in Fifty percent of the minimum
valuation, which has been determined by the land revenue officer for the
purpose of registration, after making a necessary inquiry.
(2) After determining the compensation amount pursuant to Subrule
(1), the land reform officer shall publish a notice with the table (list)
of compensation amount determined in relation to each landowner, by
preparing it in the format as prescribed in Schedule-17 and on the notice
board of his/her own office and District Administration Office, Office of
District Development Committee and Land Revenue Office by
prescribing at least Thirty Five days time period.
(3) If the land acquired from any landowner pursuant to Section
15 of the Act has been situated within two or more than two districts
then in case of the land of such landowner, the amount of compensation
shall be determined by the valuation committee of concerned district
pursuant to Sub-rule (1) and the notice shall be published as pursuant to
Sub-rule (2) and one copy of such notice shall also be sent to the office
where the inventory has been submitted.
(4) The person who has been dissatisfied in the table (list) of
determined compensation, published pursuant to Sub-rule (2) and (3)
45 Amended by Thirteenth Amendment.
46 Amended by Fourteenth Amendment.
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may submit an appeal before the Appellate Court within Thirty Five
days of publication of such table (list).
(5) The land reform officer shall manage to provide the
compensation to the concerned landowner pursuant to Chapter – 5 of the
Act, as according to the published list, in the case that on appeal has not
been allowed to made due to the expiry of the date to make an appeal as
pursuant to Sub-rule (4), on the compensation determination table (list)
published as pursuant to Sub-rule (2) and (3) and if the appeal has been
made, as according to the final decision made by the appellate court.
(6) The compensation of the portion of a land which has the
dispute on the ownership and such dispute has been subjudice before a
court or a competent authority shall be kept adjourned (unpaid) till such
dispute has not been decided.
22. Authority to be Assigned : The district land revenue officer has been
assigned as an authority for the purpose of Section – 6 of the Act.
4723. Sale of the land : (1) The land reform officer shall sale the land which
has been acquired or confiscated (seized) as pursuant to the Act, as
according to the priority prescribed by the Act, within the following
limitation and for that purpose he/she shall call the application of the
persons desiring to take the land on sale. The notice of such a call shall
be sent to all the concerned Village Development Committee or
Municipalities within the district and the Village Development
Committee or Municipality shall publish such a notice within its own
territory and shall send its notice to the land reform office.
(a) Maximum up to two Kattha in the city area under
terai region and maximum up to ten Kattha in case
of the land of other area.
47 Amended by Fourteenth Amendment.
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(b) Maximum up to Eight Ana in the city area of
Kathmandu Valley and maximum up to One
Ropani in other area.
(c) Maximum One Ropani in the city area of hilly
region and maximum Five Ropani in other area.
(d) In case of educational Institution and other public
organization or institution generally up to the limit
mentioned in Clause (a) to (c) above.
(2) While selling the land pursuant to Sub-rule (1), the land
reform officer may make the sale if possible by keeping in the joint
ownership of a husband and a wife who are single coparcener.
(3) The land reform officer shall provide a certificate in the
format prescribed in Schedule – 9 to the person or institution receiving
the land in the sale (auction) pursuant to Sub-rule (1), after his/her name
has been registered in the status of a landowner.
(4) The registration book of a land as pursuant to the Section 21b.
of the Act, shall be kept as in the format prescribed in Schedule – 18.
(5) In relation to the compensation that has to be provided to the
previous landowner of the land which has been sold in the name of a
educational institution or organization pursuant to Clause (d) of Sub-rule
(1) shall be as decided by the Government of Nepal.
(6) The land reform officer may resale the land which has been
seized, pursuant to Sub-section (4) of Section 22 of the Act, as
following :
(a) If any person had received any land as according
the existing (prevailing) rules, before the
commencement of these rules, in case of the land
that has been seized pursuant to Section 22 of the
Act if such land has been being cultivated by the
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person or his family in the selling then to resale the
land to the person by taking the value and due land
revenue as determined by these rules,
(b) If the land as pursuant to Sub-rule (1) has not been
being cultivated by the person as mentioned in the
Clause and has been being cultivated by any other
person, then in case of the land to sale as pursuant
to Sub-rule (1) and (2) under the Section 21 of the
Act.
(7) In case of the land that has been seized pursuant to Subsection
(2) of Section 24(a) of the Act, shall be resold under the Subrule
(1) and (2).
24. The price of the land to be taken (received) : (1) The person
receiving the land, during the sale of land pursuant to Section 21 48
…….
of the Act shall submit the price of the land which has been fixed
pursuant to Rule 21 before the land reform officer or to the office or
officer designated by him for the purpose, at a time or maximum in Ten
annual installments.
(2) Such installment amount shall be paid by the person within
the end of Magh of each year in the mountain region including
Kathmandu Valley and within the end of Falgun of each year in Terai
and inner Madhesh.
49(3) The amount paid pursuant to Sub-rule (1) shall be deposited
in the bank by the office or official who has received it.
5024a. Joint Application to be submitted by the landowner and the
tenant : (1) If a landowner and a tenant desires to give and take the
land by dividing it as according to the mutual consent pursuant to
48 Deleted by Fourteenth Amendment.
49 Amended by Fourteenth Amendment.
50 Inserted by Thirteenth Amendment.
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Section 26(c) of the Act or desires to delete the inventory of the leaving
tenant by the whole land to the landowner or the tenant by receiving the
amount for the land that has to be consented to be taken by
himself/herself, shall submit a joint application in the format as
prescribed in Schedule – 19(a), mentioning these matters before the
concerned land reform officer.
(2) If any application pursuant to Sub-rule (1) has been received,
and the land reform officer if deemed appropriate in making inquiry of
the evidences attached along with the application then he/she shall
divide the land or shall make the whole land in the name of a person as
according to the demand of the applicants and also shall remove (delete)
the inventory of the tenant.
5124b. Application to be submitted by one person, either by
landowner or by tenant to take his/her portion of land in
partition : (1) If a joint application pursuant to Rule 24a has not been
possible to be submitted and any party among the landlord and the
tenant desires to take the land cultivated by a tenant, he/she shall submit
an application in the format prescribed in Schedule – 19(b) along with
the all details, before the land reform officer.
(2) If any application pursuant to Sub-rule (1) has been received,
the land reform officer shall make the partition of the land
proportionally in half and half to the landowner and tenant, by calling
(summoning) another party within Fifteen days except then the time for
journey and making by an inquiry of the related registered evidences
available in the land reform office and survey office, making on site
inspection of the land which has to be partitioned as per the necessity
and taking the opinion of the concerned Village Development
Committee or Municipality and also shall delete the inventory (record)
of the tenant.
51 Inserted by Thirteenth Amendment.
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5224c. Additional Evidence to be inquired/examined : The land reform
officer may take into account the additional evidences about the matter
which has been considered necessary, while making a decision of
ownership of the whole land cultivated by a tenant and that has to be
established in the name of one person out of the landowner or the tenant
as pursuant to the Section 26e of the Act.
5324d. Land to be separated for the purpose of the road (excess) :
While separating the land for the purpose of road to excess the house
that has been built in the land cultivated by a tenant it shall be separated
in such a way that at least the excess road shall not be less than three
feet and if the more wider excess road than that has been used since the
past it shall be maintained as such.
5424e. To establish (fix) the price of a land : (1) The value determination
committee while determining the value of the land shall determine the
value of the land as to the same value which has been determined by the
consensus of landowner and tenant, if the value has not been determined
in such a way, then on the basis of the record of the value determined by
the concerned land revenue officer for the purpose of registration, and if
any land which has been sold around the land then also on the principal
amount of the sold land that has been determined while selling the land.
(2) While determining the value of a land pursuant to Sub-rule (1),
the value determination committee may take the opinion of the
concerned Village Development Committee or Municipality and also
may make the on-site study and take the recognizance as per the
necessity.
5524f. To pay the amount (price) of the land : (1) The concerned party
shall already pay the amount (price) of the land within the ninety days of
52 Inserted by Thirteenth Amendment.
53 Inserted by Thirteenth Amendment.
54 Inserted by Thirteenth Amendment.
55 Inserted by Thirteenth Amendment.
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receiving of the notice about the making of a decision by the land reform
officer to set the land in the name of any one out of the landowner or the
tenant pursuant to Section 26e of the Act.
Provide that,
If the application of the concerned party has been submitted
mentioning the reasonable cause for being unable to pay the price
amount within that time the land reform officer may extend the time
period up to Thirty Five days.
(2) If the concerned party responsible for receiving the price
amount has not received or refused to receive, the party liable for paying
the amount shall deposit the price amount in the concerned land reform
office, mentioning the details within the Fifteen days of expiry of that
date.
(3) If the concerned party has deposited the price amount
pursuant to Sub-rule (2), the land reform officer shall send a notice in
the name of the concerned person to receive the price amount within the
Seven days, by depositing the amount in the deposit account.
(4) After receiving the notice pursuant to Sub-rule (3) the
concerned person shall provide a written notice in the land reform office
if there exists any reason (cause) for not to receiving the deposit amount
within Fifteen days, except than the time required for travel and if such
notice has not been received within the time period it shall be presumed
that the concerned person has agreed to receive that amount.
(5) If the person who is supposed to receive the amount pursuant
to Sub-rule (1), has submitted an application with required evidence, to
receive the deposit amount within two years of receiving of the notice
for receiving the amount pursuant to Sub-rule (3), the land reform office
after deducting at the rate of two percent (per hundred) of the deposit
amount, shall return the remaining amount to the concerned person.
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Even within that time period, if nobody came to receive the deposit
amount then after the termination of the time period, that amount shall
be managed as according to the decision made by Government of Nepal.
(6) If the person liable to pay the amount pursuant to Sub-rule (1)
has not paid the amount within the time period or also has not keep the
deposit (deposited) in the land reform office pursuant to Sub-rule (2),
the person supposed to receive the amount may submit an application to
the concerned lad reform office to recover the amount, by making a bid
of the land that has to be partitioned.
(7) If any application has been received pursuant to Sub-rule (6)
the land reform office shall make the bidding of the land pursuant to
prevailing law and make recovery of the amount to the concerned
person. If the excess amount then the amount that has to be received by
the applicant has been received on making the bid of the land, such extra
amount shall be deposited in the deposit account of the land reform
office.
(8) The land reform office shall send a notice to the concerned
person to receive the amount that has been deposited in the deposit
account pursuant to Sub-rule (7). If the concerned person has submitted
an application with necessary evidence to receive the deposit amount as
according to the given notice, within the time period pursuant to Subrule
(5), the land reform officer shall return the remaining amount to the
concerned person after deducting the amount that comes at the rate of
two percent of the deposit amount. Even within that time period, if
nobody came to receive the deposit amount then after the termination of
the time period, that amount shall be managed as according to the
decision of the Government of Nepal.
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56(9) If the notice has not been duly executed because of failing to
reveal the address or failing to find the address of the person who has
supposed to receive or liable to pay the deposit amount pursuant to this
Rule, a public notice mentioning all the details shall be published in a
national level newspaper.
57(10) Even after the publication of a notice pursuant to Sub-rule
(9), if nobody has come to receive the amount then it shall be managed
as according to the decision made by the Government of Nepal in
relation to such amount.
5824g. Other provisions related to partition between landowner and
tenants : (1) The dissolution of the applications that has been received
pursuant to Section 26D1. of the Act shall be made by completing the
process of Sub-rule (2) of rule 24b.
(2) While making a partition pursuant to the Section 26D2. of the
Act, after non submission of the application pursuant to Sub-rule (1), the
investigation of the land which has been cultivated by a tenant and has
been mentioned in the details prepared pursuant to Sub-section (1A) of
Section 13 of the Act and the land cultivated under tenancy shall be
prepared and after taking the details filled by the landowner and the
tenant, a separate inventory (lists) shall be prepared for the tallied and
non tallied details.
(3) The partition proceeding shall be made as according to the
inventory (list) prepared pursuant to Sub-rule (2) and even after making
investigation of necessary evidences if it deemed necessary to do so by
summoning the landowner and the tenant to be present as pursuant to
Section 26 D of the Act.
56 Inserted by Fourteenth Amendment.
57 Inserted by Fourteenth Amendment.
58 Inserted by Fourteenth Amendment.
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(4) If a tenant has demanded for the partition of the land which
landowner has been died and the right to ownership still has not been
transferred (inherited) in the name of his/her heir (successor), the
partition shall be made after completing the proceedings prescribed in
the Act and these Rules.
(5) If the landowner has applied for the partition of the land in
such a situation that the tenant has been died and the tenant right still has
not been transferred (inherited) in the name of his/her heir (successor)
and the successors of the deceased tenant who live together and has
accepted after making presence, the partition shall be made as
accordingly after conducting required (necessary) investigation.
(6) While making the partition of the land cultivated by a tenant
as according to the Act or deleting the registered inventory pursuant to
the provision of the Act or as according to the decision of the court, the
deletion of the registered inventory shall be made after keeping the
inventory record pursuant to Schedule 16A and mentioning the brief
details in tenant registration book of Schedule 16 or in any other
evidence related to it and a letter mentioning the summary details shall
be sent to the land revenue office, and the landowner registration book
which remains in the land revenue office and landowner’s certificate for
ownership also has to be updated.
5924h. The transfer of land may be adjourned : After the submission of
the application by a tenant requesting for the partition of the land
pursuant to the Act, the transfer of such a land shall be adjourned till the
finalization of that application, and the partition proceeding shall be
conducted thereafter.
59 Inserted by Fourteenth Amendment.
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6025. Official to be Assigned : 61(1) For the purpose of Chapter 7 and
Section 38 of the Act, land reform officer has been assigned as an
official.
(2) Notwithstanding anything contained in Sub-rule (1) if the
Government of Nepal has constituted a tribunal for the purpose and in
the circumstances that such tribunal exists in the concerned district then
for that period, the tribunal shall exercise that power and the related
petitions filed before the land reform officer also shall transfer in that
tribunal.
Chapter – 4
Provision on Mandatory Saving and Debt
6226. Rate of Mandatory saving and period for deposit of that : (1) It
has been prescribed that every landowner or tenant who has to deposit
the mandatory saving, pursuant to the Section 40 of the Act, shall
deposit the following mandatory saving of the main annual crop yield of
the land owned or tilled by him/her, to the municipal or village
committee (hereafter called “committee”) constituted under the Rule 28a
:-
(a) At the rate of (½) half Man per Bigaha and Three
Mana per Ropani for the land cultivated by every
landowner,
(b) Six (6) Ser per Bigaha and One (1) Mana per
Ropani for the land cultivated by every tenant in
that status,
60 Amended by Eight Amendment.
61 Amended by Thirteen Amendment.
62 Amended by Seventh Amendment.
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(c) Fourteen (14) Ser per Bigaha and Two (2) Mana
per Ropani for the land that has been given to other
for cultivation by every landowner.
Provided that,
In the area where the rent crop (Koot) has been taken less than
half of the annual production by tradition, every tenant shall deposit at
the rate of Fourteen (14) Ser per Bigaha and two (2) Mana per Ropani
of the land cultivated by him/her in that status, every landowner shall
deposit at the rate of Six (6) Ser per Bigaha and One (1) Mana per
Ropani as mandatory saving.
(2) In case of the land where other cash crops except than the
food crops has been cultivated the mandatory deposit shall be made in
cash and as equivalent in kind prescribed by the Government of Nepal.
(3) Every depositor shall submit the annual deposit prescribed in
Sub-rule (1) and (2) in case of the following land within the following
time period :
(a) In case of the land in Terai and Inner Madhesh,
within the end of Falgun (Falgun Masant).
(b) In case of the land in Kathmandu Valley and
mountain (hill) within the end of Magh (Magh
Masant).
(4) If a crop can not be farmed (cultivated) in any year in a land
due to the occurrence of unavoidable circumstances to the person
cultivating the land or if no cultivation has been made or if cultivation
has made but the crop has been destroyed than the person cultivating the
land shall provide (produce) it’s notice to the committee as soon as
possible and the committee may grant the exemption to the concerned
landowner and tenant of a land, from the saving that has to be deposited
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pursuant to Sub-rule (1) and (2) if proved true in making an enquiry and
by taking the permission of land reform officer.
(5) Except the person getting the exemption pursuant to Sub-rule
(4), the name list of persons who has not paid the saving within the
period prescribed in Schedule (3) shall be submitted before the land
reform officer within the 15 days prior to the expiry of the period
specified for the submission of the saving (deposit).
6326a. To convert mandatory saving and agriculture loan in cash : (1)
The committee constituted for the purpose of Sub-section (2) of Section
41 and Section 46a. of the Act has been assigned (prescribed) as District
price determination committee constituted by the Government of Nepal.
(2) The District price determination committee pursuant to Subrule
(1) shall determine the price of in kind saving in the rate approved
by the Government of Nepal. While determining the price, the
prevailing local rate at the time of harvesting of the crop for that year
shall be considered as the basis and while determining the price thus, the
different (various) price may be determined by separating the area or
village development committee or municipality of the concerned district.
6426b. Providing loan in kind and selling the excess stock in-kind : (1)
After determining the price under the Sub-rule (2) of rule 26a. the
committee shall provide the loan at the rate not less than that rate and
while selling the excess stock in-kind, it may sell on the rate determined
by making a bid (auction) on that rate. For this purpose the price shall be
determined once in a year.
(2) While making auction for in-kind stock pursuant to Sub-rule
(1), if it could not sell on the determined price, it shall be managed as
according to the decision of the Government of Nepal.
63 Amended by Seventh Amendment.
64 Amended by Seventh Amendment.
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6527. Receipt for saving to be provided : (1) A certificate pursuant to the
format prescribed in Schedule 10(a) or a receipt pursuant to the format
prescribed in Schedule -10 shall be provided for the amount that has
been deposited in the committee by every landowner or tenant pursuant
to Section 40 of the Act and such receipt shall be made in 3 copies with
serial number and one copy shall be provided to the depositor, second
copy shall be provided to the land reform officer and third copy shall be
kept by themselves, such receipt shall be signed by chairperson on
behalf of the committee or in his/her absence one member assigned by
the committee shall make signature on it.
(2) Upon providing the certificate pursuant to Sub-rule (1) the
saving amount that has been submitted shall be mentioned in the
certificate and the signature of the chairperson or in his absence,
signature of a member assigned by the committee and signature of an
employee assigned for that job also shall be made on the certificate on
behalf of the village committee.
28. Responsibility (Trusteeship) of the saving amount : (1) The
account of the cash and in kind saving collected by the committee shall
be kept separately and updated by the committee.
(2) The excess saving amount, after allocating ½ (0.5%) of the
total recovered saving for stationary and at the time of the distribution of
loan, keeping Rs. 500 cash in stock, shall be deposited in the saving
account of the land reform saving corporation or in the concerned land
reform office within 7 days.
Provided,
The amount that the committee may keep as stock, shall not be
kept as being defunct for a long period.
65 Amended by Seventh Amendment.
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(3) All the committee members shall be individually and
collectively liable for the misuse and misappropriation of the saving
amount collected by the committee and such misused amount shall be
recovered as the Government due.
6628a. Formation of village committee and municipal committee : (1)
The land reform officer shall constitute (format) municipal committee
and village committee orderly in every local municipality and village
development committees.
(2) In the committee constituted pursuant to Sub-rule (1), 67the
chairperson or mayor and vice-chairperson or deputy mayor of the local
village development committee or municipality or the person taking the
charge of them shall remain as chair person and vice-chairperson.
(3) The elected members of all the wards of local village
development committee or municipality shall be appointed as members
of the committee.
(4) The land reform officer may depute an employee to be the
member secretary, to assist in the function of the committee under the
approved policy and programs.
(5) In the local village development committee or municipality
where the committee has not been constituted, the ward committees
within that village development committee or municipality shall have
the functions, duties and powers as equivalent to the committee in their
own ward. The members of the ward committee shall receive the
remuneration as equivalent to that received by the members of the
committee.
66 Amended by Seventh Amendment.
67 Amended by Thirteenth Amendment.
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6828b. Committee may take (receive) the loan : The committee may take
(receive) the loan if needed from the saving corporation.
6928c. Operation of the committee : (1) The meeting of the committee shall
be held on the date, in the time and at the place allocated by the
chairperson, the quorum of such meeting shall be one third of the total
members, including the chairperson of the committee. If the meeting has
not being held due to the lack of fulfillment of the quorum, it shall be
operated as according to the decision of the chairperson and secretary.
(2) The meeting of the committee shall compulsorily held before
the time of recovery of saving loan and distribution of loan and after that
as per the necessity.
(3) The committee shall make its program subject to the Act and
Rules to provide and recovery the loan.
(4) The meeting of the committee shall held if the land reform
officer has given direction for conducting the meeting.
(5) If the one third members of the total members of the
committee has demanded for conducting a meeting and chairperson and
vice-chairperson has not call a meeting then the land reform officer
himself/herself may call for a meeting or may order to the secretary to
call a meeting.
(6) The chairperson, vice-chairperson or members of the
committee who has not attended the meeting of the committee
continuously for three times without the permission of the committee
and on valid reason, he/she shall not receive the remuneration as per
these rules, for the absent period.
(7) If the saving has been misappropriated, loan has been abused
and misconduct against (contrary to) the rules and program has been
68 Amended by Seventh Amendment.
69 Amended by Seventh Amendment.
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made, instead of such chairperson, vice-chairperson and members
involved in such activities, the land reform officer may appoint another
official or members.
(8) The description of absence of chairperson, vice-chairperson or
members pursuant to the Sub-rule (6) shall be sent to the land reform
office by the concerned committee as soon as possible and the land
reform officer shall make the decision on the reasonableness of the
absence.
(9) The committee may determine it’s procedure by itself.
7029. Assigning the official and the committee : For the purpose of the
official pursuant to Section 44, 45, 50 and 51 the land reform officer and
for the purpose of the committee pursuant to Section 46, 47 and 48 71the
committee has been assigned as an official and a committee.
30. Notice for submitting the details (records) of the agricultural
loan : (1) While issuing the notice pursuant to Sub-section (1) of
Section 44 of the Act, the land reform officer shall make the
arrangement for posting (fixing) the notice by his/her own office, local
District Development Committee and concerned Village Development
Committee or Municipality in the format prescribed in Schedule-11.
(2) While submitting the records (detail) of the oxen and other
agricultural equipments that has supposed to be taken after returning the
principal and interests of the agricultural loan as according to the notice
by the concerned lender, it shall be made in the format prescribed in
Schedule – 12.
31. Fixing (Ascertaining) the actual amount of principal and
interest of the loan : (1) After the submission of the details of the
loans pursuant to Section 44 of the Act, the land reform officer shall
70 Amended by Fourth Amendment.
71 Amended by Seventh Amendment.
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tally (match) that details and the details taken pursuant to Sub-rule (3),
and make necessary investigation even making inquiry with concerned
money lender and debtor by summoning them giving up to the Thirty
Five days time period if deemed necessary.
(2) The land reform officer shall publish a notice by posting
(sticking) on the notice board of District Land Reform Officer’s Office,
preparing the details in the format as pursuant to Schedule-13 after
ascertaining the actual amount of the agricultural loan in relation to each
lender and debtor farmer for the current year and before than that
separately, by making required investigation pursuant to Sub-rule (1)
and fixing the price of the oxen or other agricultural equipments that has
given by landowner to the tenant for the purpose of farming pursuant to
Section 49 of the Act, and also shall send one copy of the notice to the
concerned Village Development Committee or Ward Committee of the
Municipality.
(3) The detail inventory in relation to the loan that has taken by
the farmers from the lenders also shall be taken by the land reform team
in the format prescribed in Schedule – 14.
32. To recovery loan from debtor farmers: The lands reform officer
shall immediately recover the principal of the loan and it’s interest as
pursuant to the Act for current year, out of the actual loan that has been
ascertained in relation to each debtor farmer pursuant to Sub-rule (2) of
Rule 31, after harvesting the main crop product from the debtor farmer.
In case of previous loan than the current year’s, it’s principal and interest
pursuant to the Act shall be recovered from the debtor farmer at once or
upto five annual installments. The installment amount shall be recovered
after harvesting the each year’s main crop product. 72The committee
shall give the receipt of the recovered loan to the concerned farmer in
the format prescribed in Schedule-15.
72 Amended by Seventh Amendment.
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Provided that,
73the committee may immediately recover the principal & interest
of current year’s loan after harvesting the major crop product from the
debtor farmer on the basis of the detail inventory taken pursuant to Subrule
(3) of Rule 31, even without being ascertaining of the amount, in
condition of adjusting the account after ascertaining the actual amount
of the agricultural loan pursuant to Sub-rule (2) of Rule 31 and it’s
receipt shall be given to the concerned farmer in the format prescribed in
Schedule-15.
(2) 74The written notice of the amount recovered pursuant to Subrule
(1), shall be provided in the format prescribed in Schedule-19 and
the account shall be kept updated and if that amount has been
misappropriated, all the members of 75the committee shall be
collectively and individually accountable for that
76(3) ………….
33. To provide loan to the farmers : (1) The amount of the compulsory
saving as pursuant to the above mentioned Rules and the amount
collected from the recovery of the agricultural loan shall be used for
providing loan to the farmers as according to the terms and conditions
written in the Rules hereafter by 77the committee.
7834. Purpose for providing the loan : (1) The committee shall give the
loan to those farmers within its area and who pays the savings subject to
these Rules for the following purposes. If such farmer has been received
the certificate, the amount of the received loan shall be mentioned on the
certificate.
73 Amended by Seventh Amendment.
74 Inserted by Fifth Amendment.
75 Amended by Seventh Amendment.
76 Deleted by Fourth Amendment.
77 Amended by Seventh Amendment.
78 Amended by Seventh Amendment.
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(a) To grow seeds,
(b) To feed,
(c) To pay the wages to the farm workers,
(d) To purchase fertilizer and agriculture equipments,
(e) To pay land revenue or water revenue,
(f) To purchase or hire the oxen,
(g) For general treatment at the time of being ill or
sick,
(h) For marriage (upto Rs. 150.00),
(i) For last-rites (upto Rs. 50.00),
(j) For irrigation, to construct dam (Bandh), paini,
kulo, to dig well or pond, to repair or to purchase
pipe or power machine,
(k) To purchase or lease tractor,
(l) To open or manage an industry related to the
agriculture for the agricultural development,
(m) To purchase the land which has been cultivated as a
tenant by own self.
(2) Except for being unable to pay the loan due to unavoidable
circumstances (reasons), additional loan shall not be given to the person
who has not paid the received loan, until he/she has not fully paid the
loan.
(3) Generally, the access amount of the loan than the deposited
saving shall not be provided without the security for other (work)
purpose except than for the purpose of fertilizer, seeds, equipment, oxen
and pesticides.
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(4) The committee shall use or make to use the loan which has
been provided to it as pursuant to Sub-rule (1) and the loan distributed
out of the amount received from the saving agency, only for the same
purpose and function to which purpose and the function the loan has
been provided.
35. Types of the loan and priority : (1) In providing the loan to the
farmers pursuant to these Rules, it shall be provided in condition that the
payment to be returned back while harvesting the next major crop
production.
79Provided that,
If any farmer has not in the condition to pay back the loan at the
time of next harvesting of the major crop due to any reason and District
Land Reform Officer, may provide additional time period for paying
back the loan of such farmer taking the approval of the Government of
Nepal, if he/she has deemed (considered) it reasonable.
(2) While providing loan to the farmers for feeding and for
assigning the workers, for more than one month the loan shall not be
provided at once but be provided time and again.
(3) While giving loan to the farmers, it shall be given only for
those needs which are essential and the loan shall not be more than the
amount which can be recovered from major crop.
(4) 80The committee shall keep update of the account book of the
loan given to the farmers.
(5) To recover the loan given to the farmers by it, 81the committee
if necessary, may recover the loan by making auction of the movable
79 Inserted by Second Amendment.
80 Amended by Seventh Amendment.
81 Amended by Seventh Amendment.
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and immovable properties of the farmers, and 82the committee shall have
the first right on such movable and immovable property.
83(6) While providing the loan to the farmers by 84the committee,
it shall be given by prescribing a pay back period and making a letter of
assurance and after paying the loan, its receipt shall be given in the
format prescribed in schedule-20.
36. Interest Rate : The interest for the both type of cash and kind loan to
be provided pursuant to these rules shall be at the rate of ten per hundred
annually.
36a. To recover the loan : (1) The loan given to the farmers pursuant to
these rules shall be recovered as according to the terms & conditions
made, while giving the loan and within the time period mentioned in the
terms.
Provided that,
If any farmer has been in a condition being unable to pay the loan
at the time of harvesting the concerned crop due to any divine reason
and if the District Land Reform Officer has considered such reason as
appropriate, he/she may provide (give) necessary additional time period
to such farmer to pay back the loan.
(2) While recovering the loan pursuant to Sub-rule (1), in kind in
addition to the interest, as much as amount shall be reserved at the rate
of three per hundred.
(3) While recovering the invested kind in loan and it’s interest, if
it has not been possible to recover in kind, instead, it may be recovered
in cash at the prescribed rate.
(4) If the invested loan has not been recovered within the
prescribed time period, the committee providing such loan shall send the
82 Amended by Seventh Amendment.
83 Inserted by the Fifth Amendment.
84 Amended by Seventh Amendment.
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name list of those who has not paid the loan within thirty five days to
the District Land Reform Officer and District Land Reform Officer may
recover such loan as a Governmental due.
(5) While full or partial recovery of the loan has been made
pursuant to Sub-rule (1), (2), (3) and (4), it’s receipt shall be given in the
format as prescribed in Schedule-20 and if the certificate has been
received, it shall also be mentioned in the certificate.
37. Procedure for ward committee meeting : (1) The meeting of the
ward committee shall held on the date, time and place assigned by the
chairperson of the ward committee.
(2) At least two members shall present to conduct the meeting of
the ward committee.
8538. Remuneration to the members of the committee : (1) Except than
the loan prescribed in condition of not receiving the commission, out of
the amount received as interest in the loan invested by the committee,
the members of the committee shall receive 30 percent and the person
taking the responsibility of accounts pursuant to Rule 39c also receives
as written in that Rule by separating 10 (ten) percent for the fund of the
committee and making expenses not exceeding the 5 (five) percent for
the stationary and other works required in the protection and operation
of the compulsory saving amount.
(2) Except than the amount to be received pursuant to Sub-rule
(1) the members of the committee shall receive the amount at the rate of
one percent of the saving amount collected by them within the year.
(3) The percentage of the commission separated for the
committee’s fund shall be deposited in the fund of the committee.
85 Amended by Seventh Amendment.
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39. Inspection of the ward committee and 86the committee : The
land reform officer may depute the inspectors to inspect whether the
account keeping is updated or not and other functions are duly done or
not by the ward committee and 87the committee. It shall be the duty of
the ward committee and 88the committee to follow the directives given
by such inspectors.
8939a. Account keeping : (1) The committee shall keep updated the account
of their transactions as according to the directives given by the land
reform officer and shall send the details of the transactions that has
taken place, before the land reform officer.
(2) The district land reform officer may depute employees to
investigate whether the committee has kept the account updated or not
and has duly performed the other functions or not.
9039b. Handover : (1) If the chairperson or members of the committee has
been altered, he/she shall immediately handover the account of cash or
kind in his/her custody (responsibility) and the documents related to it to
the present chairperson or member or if not so, then to the secretory of
the committee.
(2) One copy of the handover document pursuant to Sub-rule (1)
provided to him/her shall send to the District Land Reform Office for
the information (notice).
9139c. Accountability of the account : All the accountability to keep update
the account of the committee shall rest in the member secretary for the
committee consisting member secretary and if the committee has not
consist the member secretary, it shall rest on the chairperson or the
person assigned by the committee, such member assigned to keep the
86 Amended by Seventh Amendment.
87 Amended by Seventh Amendment.
88 Amended by Seventh Amendment.
89 Inserted by Seventh Amendment.
90 Inserted by Seventh Amendment.
91 Inserted by Seventh Amendment.
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account shall be given Twenty Five percent of the remuneration that has
been collectively received by the members of the committee and rest
shall be proportionately received by the other members,
9239d. To perform the function of multipurpose cooperative
agency : (1) If the Government of Nepal has assigned the committee
constituted pursuant to Sub-rule (1) of Rule 28a. It may perform the
function of a multipurpose cooperative agency from the amount
determined (ascertained) by the Government of Nepal.
(2) If any committee has been assigned to function as an multipurpose
cooperative agency pursuant to Sub-rule (1), the District Land
Reform Officer may give direction to the other committees which fall
under the jurisdiction of that committee, only to collecting the saving as
pursuant to Rule 26, in the capacity of that agency.
9339e. Remuneration of the members of the committee : The members
of the committee performing the functions of the multipurpose
cooperative agency pursuant to Rule 39d and the person responsible for
the account may receive the remuneration, either out of the Seventy
percent of the net profit made in the transaction, after depositing Thirty
percent in the saving protection fund or the amount pursuant to the Subrule
(1) of Rule 38, whichever becomes more, as prescribed in the Rule
39c.
94Chapter – 4A
Provisions Related to Land-use
39f. Functions, Duties and Rights of Council : The functions, duties
and rights of council shall be as following :
(a) To determine policy and working policy related to land use,
92 Inserted by Seventh Amendment.
93 Inserted by Seventh Amendment.
94 Inserted by Fourteenth Amendment.
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(b) To approve the programs related to land-use,
(c) To give necessary direction to the various bodies of the
Government to conduct the land-use programs,
(d) To operate the approved land-use programs, by allocating the
allotted budget for the programs,
(e) To prepare the land-use map required for the operation of landuse
programs,
(f) To recommend for the formation of district level land-use and
local plotting committees to conduct the land-use and plotting
programs in a district.
(g) To make necessary arrangement for the systematic residence by
allocating the lands in various areas such as residential,
agricultural, forests, pastures, touristic, industrial etc. on the
scientific basis.
(h) To remove (avoid) the duplication by coordinating the land-use
programs to be operated by various bodies.
(i) To perform the other functions that has to be appeared in the
context of operation of land-use program.
39g. Determination (Ascertain) of land-use area and priorities : The
area for land-use and it’s priority shall be as determined by the council
after making the necessary inquiry.
39h. Compensation in a land-use program : While determining the
land-use and operating the program if the compensation has to be
provided, the Government of Nepal may provide it as pursuant to the
prevailing law and as according to the recommendation made by the
council, after making necessary investigation.
39i. Operation of land-use project : The Ministry may operate the land,
use project as per the need by making a coordination with the concerned
body.
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39j. Formation of land-use committee : (1) To operate the land-use
programs in a district and for the purpose of the Section-51g. of the Act,
a district level land-use committee shall be constituted.
(2) The committee pursuant to Sub-rule (1) shall consist a
chairperson and members assigned by the Ministry in the
recommendation of the council.
(3) The procedure of the meeting of the committee shall be as
determined by the committee itself, which has been constituted pursuant
to Sub-rule (1).
39k. The land-use shall not be altered without taking the permission
(approval) : (1) The land allocated for one purpose of use shall not be
used for another purpose without taking the approval of the committee
constituted pursuant to rule 39j.
(2) While asking for the approval of alteration of the purpose of
the land-use of a allocated land pursuant to Sub-rule (1), an application
shall be submitted in the format prescribed in Schedule-21.
(3) The committee may give approval in the application pursuant
to Sub-rule (2), if it deemed appropriate after making a necessary
investigation.
39l. Official to be assigned : For the purpose of Section 51k of the Act,
the land reform officer has been assigned as an official.
95Chapter – 4B
Control on Fragmentation and Provisions on Plotting
(Chaklabandi) of land
39m. Contract on fragmentation and operation of plotting of land :
(1) The council may recommend before the Government of Nepal to
95 Inserted by Fourth Amendment.
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control the fragmentation and to operate the plotting program of land in
all or any part of Nepal.
(2) After receiving the recommendation pursuant to Sub-rule (1),
the Government of Nepal may conduct the program to control the
fragmentation and operate the plotting of land by publishing a notice in
Nepal Gazette.
39n. Determination of procedures for the plotting of land : The
Government of Nepal may follow the following procedures while
operating the plotting program :
(a) Making mutual exchange,
(b) Making joint cultivating by cooperative or community system,
(c) Taking on rent,
(d) Distributing the land after taking by the Government of Nepal or
local body,
(e) Arranging for extended cultivation by a person.
39o. Integration of scattered plots : The evaluation committee may
establish plots by integrating many plots scattered within the prescribed
area for the plotting purpose in a single plot by determining the price of
each plots and making exchange of land on the basis of the price or
adjusting the price.
39p. To make the Evaluation of the land : (1) The evaluation of all the
plots situated within the area where the control of fragmentation and
plotting program of the land has been operated shall be made on the
basis of other criteria which has been considered appropriate by the
committee along with the type and classification of the land.
(2) The following evaluation committee shall be constituted in
each district to evaluate the land pursuant to Sub-rule (1) –
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(a) Chief District Officer, District
Administration Office – Chairperson
(b) Chairperson of the District
Development Committee or Vicechairperson
in his absent – Member
(c) Land Development Officer, District
Development Committee – Member
(d) Chief, Internal Revenue Office and
Fund and Account Control Office if
IRO not exists – Member
(e) Land Reform Officer, Land Reform
Office – Member
(f) Chief, Land Revenue Office – Member
(g) Chief, Survey Section. – Member
(h) Chairperson of the concerned Village
Development Committee or Chairperson
of concerned Ward – Member
(i) Officer of the concerned
District assigned to look after
plotting work – Member-secretary
(3) The meeting of the evaluation committee shall held on the
date, time and place prescribed by the chairperson of the committee.
(4) The Evaluation committee while making evaluation may
make evaluation also considering the type and classification etc. of the
land.
(5) The committee may invite the experts of the concerned
subjects from the other bodies or any person in the meeting of the
committee as per the necessity.
(6) The other procedures related to the meeting of the committee
shall be as determined by the committee itself.
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39q. To determine the minimum unit of the land : It shall not be
allowed to fragment that land smaller than the following plot in the area
where the Government of Nepal has conducted the control of
fragmentation and plotting program of the land :-
(a) In agricultural area of Terai and inner Madhesh, 350 square
meter,
(b) In town residential and commercial area of Terai and Inner
Madhesh, 85 square meter,
(c) In agricultural land within valley, 250 square meter,
(d) In city are within valley, 80 square meter,
(e) In agricultural area of hill region, 125 square meter,
(f) In city area of Hill region 80 square meter.
39r. Provision for plotting with voluntary intent : (1) Farmers in the
area where the plotting program has been operated may make plotting
with voluntary desire.
(2) While giving permission to make voluntary plotting pursuant
to Sub-rule (1), the Government of Nepal may provide the following
facilities in the recommendation of the council :-
(a) If the farmers desire to make plotting by voluntary
exchange of the plots, to provide the agricultural
loan in facilities rate,
(b) To provide the fertilizer, seeds, agriculture
equipment etc. in facilitative rate in the area where
the plotting program has to be operated,
(c) To provide services and facilities related to the
plotting, if such services and facilities has been
necessary.
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39s. Role of various bodies : The various bodies of the Government of
Nepal and the enterprises owned by the Government of Nepal assigned
by the council has to provide assistance in operating the plotting
program by making mutual coordinating role among each other, in the
areas where the recommendation for plotting has been made by the
council.
39t. Formation of the local plotting committee : (1) The Government
of Nepal may constitute the district level committee as per the necessity
and to implement the plotting program in the recommendation of the
council. The district level committee that has been constituted thus, may
constitute the village or municipality level committee as per the
necessity to operate the program.
(2) The functions, duties and power of the committees shall be as
prescribed by the council.
(3) The procedures of the meeting of the committee shall be as
determined by the committee itself.
39u. Facilities to be provided to the cooperative farming : The
Government of Nepal may provide the necessary concession and
facilities in the recommendation of the council to the person desiring to
cooperating faming to produce the following agriculture products
pursuant to Section 51i. of the Act –
(a) Crop farming,
(b) Cash farming,
(c) Fruits (Horticulture),
(d) Herbs,
(e) Livestocks,
(f) Any other production prescribed by the council.
Chapter – 5
Miscellaneous
9640. ……………….
41. Appointment of Land Reform Officers : (1) The Government of
Nepal shall appoint one district land reform officer for each district and
other necessary employees to assist such officer in various function, for
the implementation of the Act and these Rules. 97In the district where
such land reform officer has not been appointed, any officer of the
district may be appointed to perform the function of the land reform
officer.
9841a. To constitute the committee : (1) Notwithstanding anything
contained in these Rules, The Government of Nepal if deemed necessary
may constitute a committee of three members also comprising the
chairperson by publishing a notice in Nepal gazetted for a prescribed
district to perform the functions prescribed in the notice, out of those
function that has to be performed by the official assigned pursuant to the
Act.
(2) The committee may perform or conclude all the functions that
has been prescribed pursuant to Sub-rule (1) in the presence of the
chairperson and another one member of the committee.
Provided that,
In case of performing the function chairperson or any member of
the committee may perform it.
(3) If the majority has not been attained due to different opinions
of the members during the performance or concluding of the functions,
96 Repealed by Fourth Amendment.
97 Inserted by Tenth Amendment.
98 Amended by Eleventh Amendment.
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it shall be performed or concluded according to the opinion of the
chairperson.
(4) No other authorities (official) shall be allowed to perform the
functions prescribed to the committee till the committee that has been
constituted pursuant to Sub-rule (1) exists in any district.
42. Formation of ward committee : (1) In every ward within the area of
each Village Development Committee or Municipality the committee
comprising the following members shall be constituted :-
(a) The member of the Village Development
Committee or Municipality who has been elected
from the concerned ward to the Village
Development Committee or Municipality.
– chairperson
(b) Other two literate and renowned persons of the
ward nominated by the land reform team after
consulting the opinion of the peoples of the ward.
– Members
(2) If any member of the ward committee has not fulfilled his her
responsibility satisfactorily the official may repeal him/her and may
appoint any other person on that post.
43. Power Delegation : The land reform officer may make the use of
his/her own power by other subordinate employees in his/her
accountability.
9944. …………….
10045. To assign official, court and committee : (1) For the purpose of
Section 40 and 60 of the Act, the committee constituted under Rule 28a
shall be assigned as committee.
99 Repealed by Thirteenth Amendment.
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(2) For the purpose of Sub-section (1) of Section 58 of the act
district land reform officer may be assigned as an official and for Subsection
(3) of the same Section the appellate court has been assigned as
the court.
10146. Time to submit/pay the rent (Koot) : The rent (Koot) that has to be
paid by a tenant to the landowner pursuant to Sub-section (1) of Section
36 of the Act, shall be paid or submitted within the following time
period in case of the following land :-
(a) In case of the land of Terai & Inner Madhesh where the rain crop
has been the major annual product, within the end of Magh
(Magh Masant),
(b) In case of the land of Kathmandu Valley and hills where the rain
crop has been the major annual product, within the end of Poush.
(Poush Masant),
(c) In case of the land where the winter crop has been the major
annual product, within the end of Jesth (Jesth Masant).
10246a. Directive may be issued : The Government of Nepal may
issue the necessary directives to attain the objectives of these Rules.
100 Amended by Seventh Amendment.
101 Amended by Sixth Amendment.
102 Inserted by Fourth Amendment.
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Conversion :
(1) In place of the following words used in various of original rules, the
following words has been converted inserting by the land (thirteenth
amendment) rules, 2054 :
(a) The words “Municipality” instead of “Town Panchyat”.
(b) The words “Village Development Committee or Municipality”
instead of “Panchayat”.
(c) The words “Village Development Committee or Municipality”,
“Municipality or Village Development Committee”,
“Municipality and Village Development Committee” or “Village
Development Committee /Municipality” instead of “Village or
Town Punchayat”, “Town or Village Panchyat”, “Town Panchyat
and Village Panchyat” or “Village / Town Panchyat” in order.
(d) “Chairperson or Chief of Village Development Committee or
Municipality” instead of “Pradhanpancha of the Panchyat”.
(2) The words “District Development Committee” has been inserted instead
of “District Panchyat” by the District Development Committee Act,
2048.
(3) The words “Appellate Courts” has been inserted instead of the words
“Regional Courts” or “Zonal Courts” used in prevailing laws making
amendments by the Judicial Administration Act, 2048.
Schedule – 1
(Related To Rule 3)
Village Development Committee or Municipality Zone :
Ward No. : District :
Inventory of the Tenants
(The inventory of the landowner Cultivating his/her own land and tenant cultivating other’s land)
1. Name, surname, address of the person cultivating the land …………………………. Age ………………. Sex ……………….
2. Name, Age, Sex and Relation of the each members of the above mentioned persons family who are living together in a house
and his/her father’s name :
(a) ………………………….. (d) …………………………..
(b) ………………………….. (e) …………………………..
(c) ………………………….. (f) …………………………..
Schedule – 1(A)
(Related to Sub-rule (3) of Rule 3)
The format of the detail list (lagat) that has to be taken in relation to the
citizenship of each person who has been cultivating other’s land in tenancy
during the collection of the detail list (lagat) or tenants by the land reform team
pursuant to Sub-rule (3) of Rule 3 of Land Rules, 2021.
Detail of Tenant’s Citizenship
The above mentioned detail is correct and true as I know/understood; if it
proved false I shall be liable to the consequences pursuant to the land act, 2021
and other prevailing law the person is who has been declaring and preparing
the details –
Name : ……………………………………………………………………………
Signature : …………………………………………………………………………….
Finger print : ………………………………………………………………………….
Name of the ward member : ………………………………………………………..
Signature : …………………………………………………………………………….
Date : …………………………………………………………………………….
104Schedule – 2
(Related to Rule 6)
…………………… District
The format of the detail list (lagat) that has to be prepared for making
listening by all the persons of the ward to the possible extent by gathering all of
them together, by the land reform team as pursuant to Rule 6.
Village Development Committee / Municipality …………………. Ward No ……….
One of such (similar) list shall be send to the Village Development Committee
/ Municipality and one copy to the land reform officer.
Stamp Signature of person preparing the list (lagat)
……………………. ………………………………..
(Name, Surname, Address)
104 Amended by Ninth Amendment.
Schedule – 3
(Related to Sub-rule (1) of Rule 9)
Government of Nepal
Ministry of Land Reform
Certificate of Tenancy Right
District ………….. Village Development Committee / Municipality ………..
This certificate of tenancy right has been provided for the following plots
pursuant to the Section 25 of Land Reform Act, 2021 for possessing tenancy
right to the son of Mr. ………………………………. Mr…………………………………….
Age …………………. and who has been residing in ……………………….. Village of
……… Ward, under this Village Development Committee or Municipality.
……………………………………… ………………………………
On behalf of Village Development Committee On be half of
Government of Nepal
105 Amended by Ninth Amendment.
Schedule – 4
(Related to Sub-rule (2) of Rule 9)
Format of the temporary slip (Certificate) of the cultivator (plougher) which
has been given pursuant to Sub-rule (2) of Rule 9 prior to the distribution of
certificate of tenancy right that has been provided pursuant to Sub-rule (1) of
Rule 9, on the basis of the detail list (lagat) collected by the land reform team
pursuant to Rule 4.
The function of providing the temporary certificate of the cultivator has been
done right now in condition of providing the certificate pursuant to law later,
because of the plots mentioned hereafter has seen being cultivated (plouged) by
Mr. ………………………………….. resident of ……………………………… village of
ward No. ……………….. of that Village Development Committee / Municipality.
Note : (1) No one may remove the cultivator from the land without the
permission of the concerned authority.
(2) This certificate may be produced (shown) at the time when
concerned official asks to produce or see. If this certificate has
been lost then an application shall be submitted to the concerned
office to obtain another copy.
Signature of the representative Signature of the person sign
of Village Development Committee/ on behalf of land reform team:
Municipality : Date : …………………………….
106 Amended by Ninth Amendment.
107Schedule – 5
(Related to Sub-rule (6) of Rule 16)
Format of the certificate that has to be given by the land reform officer to the
person who receives the land which has been received as for tenancy right of
any land pursuant to Sub-rule (6) of Rule 16 on sale, pursuant to these Rules.
Government of Nepal
Ministry of Land Reform and Management
Land Reform Officer
Date : ……………………..
This certificate has been given pursuant to the Sub-rule (6) of Rule 16 of Land
Rules 2021 to Mr./Mrs. ……………………………………………… the son/daughter of
Mr. …………………………. residing in Ward No. ………… of ………………… Village
Development Committee / Municipality of this District for being made the
registration of his/her name as a landowner of the land mentioned hereafter by
selling the land which has been received pursuant to Sub-rule (1) of Rule 14.
On behalf of Government of Nepal
……………………………
Land Reform Officer
107 Amended by Fourth Amendment.
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Note :
The person receiving the land shall submit (pay) the determined (ascertained)
price of that at once or in the installments as prescribed by the land reform
officer.
If the amount of the price ascertained pursuant to Sub-rule (2) of Rule 16 and
Rule 21 has not been paid, the fine pursuant to the Act and these Rules and
even the confiscation of the land may be made. The ownership right of the land
shall not be allowed to transfer to the other person by selling or by any form or
partitioned till that period whichever becomes later, either the full price of the
land has been paid or the appointment (possession) to the land reaches ten
years.
Schedule – 6
(Related to Sub-rule (1) of Rule 18)
Format of the notice that has to be published by district land reform officer to
submit the details (Phantbari) of the land pursuant to Sub-section (1) 108and
1(a) of Section 13 of Land Act, 2021.
District Land Reform Office
……………………. District
Notice
This notice has been published pursuant to Sub-section (1) 109and 1(a) of
Section 13 of Land Act 2021for all the landowners 110and tenants to submit the
details (Phantbari) in the prescribed format pursuant to Schedule – 7 of Land
Rules 2021, of all types of land under one’s own possession, mentioning the
clear details within 35 days of publication of this notice. If such types of details
has been submitted within the prescribed time period, the action pursuant to
Land Rule, 2021 shall be proceed.
Office Seal (………………………………………)
Land Reform Officer
Date : …………………………….. Full Name and Surname
Note:- That detail (Phantbari) by the landowners who has more land than the
limitation mentioned in Section – 7 of the Act shall submit before the
land reform officer and the land owners who has lesser land than the
limitation shall submit before the land reform team or local
municipality or Village Development Committee.
108 Inserted by Fourth Amendment.
109 Inserted by Fourth Amendment.
110 Inserted by Fourth Amendment.
111Schedule – 7
(Related to Sub-rule (2) of Rule 18)
Format of the details (Phantbari) that has to be submitted by a landowner or a
tenant or any person on behalf of him/her.
The Land Reform Officer
……………………. Office.
The details of the land that has been with me, my wife, the son who has
not been Sixteen years of age and the unmarried daughter who also has not
been Sixteen years of age, as a landowner or tenant, on all over the Nepal, as
according to the notice published pursuant to Sub-rule (1) of Rule 18 of Land
Rules, 2021 and the details of the family has been as follows :
(A) Details of the land :
111 Amended by Fourth Amendment.
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(B) Out of the above details, the land that has been desired to keep for
household :
(C) The details of me and my copartioners between whom the partition shall
be made on the land which has been mentioned above.
(D) I am sure that, there is no more land except then the above mentioned
land in my and my family’s name within all over the Nepal. If the detail
proved or established false, I am ready to abide the punishment
prescribed by the law.
(E) I have submitted the two copies of the prescribed form as mentioned
above.
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The Landowner or Tenant submitting the details (Faantbari)
Signature :-
Name, surname : –
Father/Husband : –
Grandfather/Father in law : –
Address : –
Citizenship No. ………………. District …………. Date ……………..
If the landowner or tenant has been miner or insane than his/her parents’ or
guardians’
Signature : –
Name, surname : –
Father, Husband : –
Grandfather, Father in law : –
Address : –
Citizenship certificate No. ………… District ………… Date ………….
Attached Evidences :-
(a) No.of copies of landowner registration certificate :
(b) No. of copies of receipt of land revenue :
(c) No. of copies of Tenancy certificate :
(d) No. of copies of citizenship certificate :
(e) others :
Done on 20 ……….. B.S. ………………Month …………… Date ………….. day
Schedule – 8
(Related to Sub-rule (1) of Rule 20)
The format of the details that has to be published after preparing it, in relation
to the land of each landowner who has possessed more land than the limitation
pursuant to Sub-rule (1) of Rule 20.
The above mentioned detail has been published after making necessary inquiry
pursuant to Rule 19.
Office Seal ………………………………..
……………………………. Full name & surname of land reform officer
Schedule – 9
(Related to Sub-rule (2) of Rule 23)
The format of the certificate that has to be given by the District Land Reform
Officer to the person who receives the land on sale after he/she has been
registered as a landowner
Government of Nepal
Ministry of Land reform
District Land Reform Office
This certificate has been given to Mr. …………………………………… son of
Mr. …………………………………… resident of Ward No. ……………. of …………………
Village Development Committee or Municipality of this District for registering
his/her name as a landowner after selling the following land, pursuant to the
Sub-rule (2) of Rule 23 of the Land Rules, 2021.
Office Seal ……………… On behalf of the Government of Nepal
………………………………. …………………………………….
Land Reform Officer
Note :-
The person receiving the land shall submit the ascertained price of that
at once or in the installment as prescribed by the land reform officer.
If the price has not been paid/submitted as prescribed by the land reform
officer, the five as according to the Act and even the forfeiture of the land also
may be taken place ownership right the land shall not be allowed to transfer to
the other person either by selling or in any form or shall not be partitioned till
that period whichever has become later either the whole price of the land has
been paid or the possession of the land reaches 112ten years.
112 Amended by Fourth Amendment.
113Schedule – 10
(Related to Rule 27)
Receipt Serial No. …………………..
…………….. No. Ward Committee
Village Development Committee
District
The saving as mentioned below here for the year ………………… of the land
mentioned hereafter has been received from Mr. ……………………… resident of
…………………………….. Village of this ward :-
Seal Signature of person who received
Date :- …………………………….
113 Amended by Fifth Amendment.
114Schedule – 10(A)
(Related to Rule 27)
Certificate No ……………………………. District : …………………….
Name, surname & address Village Development Committee or Municipality : ………………………..
of depositor : ……………………………… Village Committee : ……………………………
Age : …………………………………………. Ward No. : ……………………
Father’s Name : …………………………..
Personal Register
Zone : ……………………………………
District : ………………………………..
Village Development Committee or Municipality : ……………………………..
Ward No.: ……………………………..
Certificate No. : …………………….
Certificate
Place to mark by the
Government office
after receiving the
Government Deposit
(Security)
Place to Mark by the
Government Office
after receiving the
Government Deposit
Place to mark by the
Government office after
receiving the Deposit
Place to mark by the
Government office after
receiving the Deposit
The matters to be Remembered by the certificate holders :-
1. This certificate shall be kept safe from being torn or destroyed and considering it as one’s own property.
2. Check the account posted in the certificate whether it is correct or not and even show to others for checking.
3. If the certificate has been lost, a written notice shall be given to the land reform officer and ward committee and village
committee.
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Notice to Government Offices :-
1. If anyone come to keep the Saving Receipt of a person from whom the Government due has to be recovered, as a security or
deposit, the amount of paid saving shall be checked by asking to furnish the concerned certificate.
2. In the certificate, it shall mention that for how much amount which year’s saving amount it has been given as a security or
deposit and also shall fix the seal of the office on it.
3. The office receiving the deposit (security) shall only keep the saving receipt which has kept as deposit and the certificate shall
be returned back to the concerned person.
Appeal of Land Reform Office:
Submit saving amount that has to be paid by you in time and also tell others to submit it in time. You may easily receive the loan
from the ward committee and village committee. If you take the loan from village committee or ward committee, you shall not pay
more interest and even you shall not keep your house and farm as mortgage. Make saving for the brighter future of your children.
So, Receive the loan for
increasing the production in the field –
Why – To purchase advanced (chemical) fertilizer
Why – To pay water revenue, for the arrangement of irrigation.
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Why – To purchase (buy) oxen.
Why – To purchase seeds.
Why – To feed the family members.
Why – To cure if become sick.
Why – To for the better future of children.
Schedule – 11
(Related to Sub-rule (1) of Rule 30)
Format of the notice that has to be published by the land reform officer
pursuant to Sub-section (1) of Section 44 of Land Reform Act, 2021.
Government of Nepal
Ministry of Land Reform
District Land Reform Office
District …………………………..
It is notified to submit, within the 35 (Thirty Five) days of publication of this
notice in the format prescribed in the Schedule – 12 of the Land Rules along
with the copies of written documents related to the loan, the details (Phantbari)
of the due for oxen and other agricultural equipment that has to be returned
after returning the principal and interest of agricultural loan from the farmers at
the time of commencement of this Section, pursuant to Sub-section (1) of
Section 44 of Land Act, 2021. Otherwise the action shall be made as according
to the Act and Sawal. The form of the format pursuant to Schedule-12 may be
received from this office.
Office seal ……………………………
…………………… Name, surname of Land Reform Officer
Schedule – 12
(Related to Sub-rule (2) of Rule 30)
Format of the detail (Phantbari) that has to be submitted by lender pursuant to
Sub -rule (2) of Rule 30 and as according to the informed order (notice)
pursuant to Sub-rule (1) of Rule 30.
Date ………………………… ………………………………….
Name, surname & address of the lender
Schedule – 13
(Related to Sub-rule (2) of Rule 31)
Format of the detail (Phantbari) that has to be published after ascertaining the
amount of the agricultural loan of current year and before separately, in relation
to the each lender by the land reform officer.
………………………… ………………………………
Office Seal Signature of Land Reform Officer
Schedule – 14
(Related to Sub-rule (3) of Rule 31)
Format of the list (lagat) that has to be collected by land reform team in
relation to the loan taken by the farmers from the lenders, pursuant to the Subrule
(3) of Rule 31 of Land Rules 2021.
District ………………….. List (lagat) related to the loan
Village Development Committee …………….. Ward No. …………….
Serial No. ………………….
1. Name: – 2. Address :- 3. Number of Family members:-
(a) Above than 16 years of Age:-
(b) Less than 16 years of Age:-
4. Land in the name of the family : –
5. One’s own land cultivated by own self : – 6.Others land cultivated : –
7. One’s own land given to others for cultivation : –
The above mentioned details about landowner or lender or relatives by the land
reform team is true.
Signature of the Tenant Signature of the person asking
………………….. on behalf of land reform team
………………………….
Date : ………………………..
115Schedule – 16
(Related to Sub-rule (6) of Rule 10)
Registration Book of Tenants
Name, Surname & Address of Tenant :-
Grand Father’s name :-
Father’s Name :-
District :-
Village Development Committee or Municipality :-
Ward No. :-
District Land Reform Officer
Signature : – …………………………….
Date :- …………………………….
115 Inserted by Fifth Amendment.
116Schedule – 16(A)
(Related to Sub-rule (6) of Rule 24g.)
Details of Tenant list that has been deleted (Removed)
………………………………. …………………………………….. …………………………………..
Prepared by checked by Attested by
Land Reform Officer
116 Inserted by Fourteenth Amendment.
117Schedule – 17
(Related to Sub-rule (2) of Rule 21)
Government of Nepal
Ministry of Land Reform
The compensation amount of the following land which has been in excess than the limitation pursuant to the Land Act and Rules and
to be provided (paid) to the following landowners has been ascertained as mentioned below.
Office Seal Land Reform Officer
Date:- …………………………
117 Inserted by Fifth Amendment.