9. The method to be used for exemption of real estate tax

(1) If the real estate used in the work mentioned in sub-section (2) of section 10 of the Act is not the private property of the person or organization who has done the work, then the house for such real estate Land tax will not be waived. (2) If an application is made by the owner of the damaged property to waive the tax of any house that has been destroyed in an urban area, the tax officer shall conduct an examination with the measurement map and the tax department with his own judgment without any difference. Through Nepal Government should be submitted to the Ministry of Finance for tax exemption.