(1) According to section 22, if the land owned by the Government of Nepal or an organization is acquired for the Government of Nepal, the cost of conveyance shall be deducted and transferred to the name of the Government of Nepal, and if it is acquired for an organization, the title should be transferred to the name of such organization. And to cancel the filing, the local authority shall send a written notice to the office attached to the registration of such land within fifteen days of taking possession of the land, and such office shall also complete the work as soon as possible and inform the local authority and the former land owner.

(2) Irrespective of the date on which the act of deducting or transferring the land as per sub-section (1) is completed, it shall be deemed that the deducting or deducting the land from the date of transfer of ownership of such land. If the value of the acquired land is not deducted, after the commencement of this Act, the value of such land shall be deemed to be automatically deducted.