(1) Each person who gets the tap registered in his/her name has to pay the amount of tax payable for that tap under this Act and other prevailing Nepal law, in accordance with the provisions as mentioned in this Act.
(2) The tax required to be paid pursuant to Sub-section (1) has to be paid in monthly basis pursuant to Sub-section
(3) by calculating it from the month in which the tap has been installed. Explanation: Tax of the whole month has to be paid irrespective of the day of the concerned month on which the tap has been installed.
(3) The tax-payer has to pay the tax for each month to the prescribed office no later than the month following that month been expired. Provided that, the tax remaining due and outstanding prior to the commencement of this Act has to be paid up within two months from the date of commencement of this Act.
(4) Notwithstanding anything contained in Sub-section (2) and (3), if a taxpayer desires to pay the amount of tax, as an advance, prior to the time-limit as referred to in Sub-section (3), he/she may pay such amount of tax of any month.