4. Assessment of Land Tax and Registration

4. Assessment of Land Tax and Registration :

(1) Subject to the provisions of Section 11, land taxes have been assessed as follows with effect from Fiscal Year 2016-17 (1959-60) on lands converted into Raikar under this Act:
(a) On A class Birta land, an amount equivalent to the land tax which the Birta owner has been collecting from the tenant on such Birta land. Provided that, the waste or forest Birta lands, which have not been registered in the name of any tenant and have not been reclaimed, shall only be struck off the records.
(b)  As per the following in relation to the B Class Birta Land in the Kathmandu Valley:
Paddy field                                                                                                                                                                                                                                   Sloppy land
(1) First grade Ropani one Rs. 3.00                                                                                                                                                                                                Rs. 1.14
(2) Second grade Ropani one Rs. 2.44                                                                                                                                                                                       Rs. 0.94
(3) Third grade Ropani one Rs. 1.69                                                                                                                                                                                            Rs. 0.56
(4) Fourth grade Ropani one Rs. 1.12                                                                                                                                                                                           Rs. 0.37
Provided that, in relation to any Birta land of B Class in the Kathmandu Valley:
(1) If the rate of land tax chargeable by half the figure of land revenue chargeable in the case of Raikar land that is adjoining applicable for fiscal year
2016/17 (1959/060) is less than that rate, the land tax shall be collected at the said lesser rate in relation to such Birta land for the said year.
(2) If the rate of land tax chargeable by the figure of land revenue chargeable in the case of Raikar land that is adjoining applicable for fiscal year 2017/18 (1960/61) is less than that rate, the land tax shall be collected at the said lesser rate in relation to such Birta land for the said year. As per the figure of land revenue chargeable on the Raikar land that borders B Class Birta land situated in the other Hilly areas and Terai areas of ………..  Nepal, for fiscal year 2016/17 (1959/60). Provided that, only half the figure of land revenue chargeable on the bordering Raikar land for financial year 2016/17(1959/60) shall be collected.
(c) 14 Where any person has paid the land tax in excess of that payable pursuant to Clause (b) for fiscal years 2016/17 (1959/060) and 2017/18 (1960/61), and
makes a claim in writing accompanied also by the evidence, the amount as proved to be in excess shall be returned to that person.
(2) The chief of Area Revenue Office shall assess the land tax as determined pursuant to Sub-section (1) above, register Birta lands on which the land tax is thus assessed as Raikar in the following manner, compile assessment as Raikar in the following manner, maintain assessment records, and collect the land tax:
(a) In the case of Class A Birta land, in the name of the tenant on such Birta land. Provided that, no unreclaimed waste land or forest shall be registered in anyone’s name, and such land or forest shall be equivalent to other waste land and forest belonging to the Government of Nepal.
(b) In the case of Class B Birta land, in the name of the Birta owner. Provided that, if the land is registered in the name of a person who is using it on usufructuary or
sight mortgage or his or her heir using it, his or her right shall be limited to usufructury or sight mortgage, and he or she shall not refuse redemption according to the prevailing Nepal law, and the right of the redeemer to have the land registered as Raikar in his or her name shall be secure.
(3) Any person who is dissatisfied with the rates determined under Sub-section (2) on B Class Birta land may make an appeal to the Chief District Officer, 15 and any person who is dissatisfied with the decision of the Chief District Officer 16 may make an appeal to the concerned Revenue Tribunal 17 .
(4) In cases where the different tax rates are prevailing on Raikar land of similar grade adjoining or in the neighborhood of B class Birta lands and paid to the Government of Nepal as per such rates, the assessment of land tax shall be made at the higher rate until an order to the contrary is issued by the Government of Nepal.
(5) In cases where any tax or levy had been assessed and paid to the Government of Nepal prior to the commencement of this Act on any land on which land tax is imposed under this Act, such tax or levy shall be deemed to have been included in the land tax and the record of that tax or levy shall be crossed off.