(1) Land tax shall not be levied in accordance with section 4 unless there is another arrangement for the bilta land held in guthi as per below -
(a) Birta land held by the Government of Nepal (b) Guthi Birta land, which was taken over by the Nepal Government or seized by the Nepal Government, or which was taken over by the Nepal Government for any other reason, and (c) Guthi Birta land held by the Government of Nepal.
(2) The issue of whether any land is land under clause (a), (b) or (c) of sub-section (1) will be considered by the District Court and an appeal will be taken to the High Court.