(1) In order to recover the amount due from the government as per rule 103 or the amount determined to be recovered according to other prevailing laws, after receiving the tax at the central tehsil office, after collecting the tax, the central tehsil office shall send a notice giving a deadline of thirty five days to pay the amount to the responsible person. Explanation: For the purpose of this rule, in the case of an organization or a company, "responsible person" means the executive head of the organization or company.
(2) If the amount cannot be deposited within the time limit as per sub-rule (1), if the responsible person requests an extension of time with sufficient reasons, the central tehsil office may extend the time limit up to a maximum of six months.
(3) When the central tehsil office collects the amount from the responsible person who has not deposited the amount even within the period mentioned in sub-rules (1) and (2), from his salary if the responsible person is a government employee, from his pension if the responsible person is a person who has retired from government service and the responsible person is a non-government employee. If there is an individual, if he is yet to receive any amount of payment from any government agency, he can deduct from that amount and claim it.
(4) If there is a request from the Central Tehsil Office to recover the amount as per sub-rule (1), the head of the concerned office shall deduct the amount to be recovered from the responsible person and give it to the responsible person. The central tehsil office should send a written notice to the concerned ministry to take departmental action against the head of the office who does not comply with the existing law.
(5) To recover the amount to be recovered, the Central Tehsil Office may auction the property of the person to be recovered and imprison that person.
(6) In accordance with sub-rule (5), the central tehsil office shall adopt the following procedure while collecting the amount through auction sale:-
(a) Central Tehsil function in case of not receiving the details of the amount to be paid along with the proper mortgage.The money will be collected from the office along with three copies of the person who will be sent to the relevant customs office and sent in writing to hold the money. If there is a written request to detain in this way, the relevant customs office shall investigate and detain such person and give the information to the Central Tehsil Office. If there is no property in his name in that district, he should be informed about the same.
(b) Details of mortgages received or property received as per Clause (a) for auction sale through sealed bidding or public promotion, the Central Tehsil Office shall publish a public notice in the National Daily Newspaper within thirty-five days. In this way, only as much as the amount required to be paid can be collected during the auction sale.
(7) According to Clause (b) of sub-rule (6), even if the auction is not successful even if it is sold twice, or the amount that is successful is to be auctioned, the amount that is less than the minimum price fixed for the purpose of registration should be collected from the relevant shipping office. If the person is unable to pay the amount to be paid, such equity shall be taken into the ownership of the Government of Nepal after making a decision by the committee formed in accordance with sub-rule (1) of Rule 106. However, if the person who has to pay the amount within six months after the ownership of the Government of Nepal has filed the remaining amount and all the expenses incurred during the work related to the auction sale and publication of the notice and demands such refund, the decision of the committee formed according to sub-rule (1) of rule 106 will be returned. Can do.
(8) According to sub-rule (7), the Government of Nepal may transfer the property owned by the Government of Nepal to the government office or local body.
(9) The Central Tehsil Office will adopt the following procedure while collecting the government balance by detaining the person to whom the amount is to be collected:-
(a) The person to whom the amount is to be collected should be brought to the Central Tehsil Office and sent in writing to the concerned District Police Office. thisIf written, the concerned district police office should make such person appear at the central tehsil office.
(b) If the person who has been presented as per Clause (a) is unable to deposit the amount immediately, the Central Tehsil Office may take the usual security from such person and give a maximum period of sixty days to deposit the said amount. Such a person who does not pay the amount immediately or does not give the proper security shall be detained until the entire amount is paid.
(c) If the amount is not deposited within the period mentioned in Clause (b), the security taken shall be auctioned or confiscated and the amount shall be recovered. If the amount to be collected is not collected even during auction sale, the remaining amount will be punished with imprisonment according to the prevailing law.
(10) If it is determined to be recovered according to other prevailing laws, the amount collected in the central tehsil office should be recovered as mentioned in this regulation.
(11) According to this regulation, the central tehsil office may adopt the procedure that it deems appropriate among the procedures mentioned in this regulation while collecting the government balance amount.