(1) "B" category birtawals shall file and register the following details of their birta land and the land tax or land tax to be paid at the local warehouse and at the land administration office where the warehouse is canceled within 120 days from the implementation of this section. should be done and after filing the remaining land tax or land tax, the land office or land administration office should confirm that the details have been filed and register such land in his name with his Shresta and the land survey fee as well.
(a) Area of ​​uncultivated land (bigaha plantation etc.) if there is no such open area, approximate area and if known, also four quarters of the land,
(b) In case of having the land measurement checked by the Nepal government, the property tax or land tax number assigned by the surveyor, and in case the land is returned, the property number of the land assigned upon receipt,
(c) the names of the persons acquiring the land and the area of ​​the land acquired by them and the amount payable by each to the Birtawal,
(d) Any other matter prescribed by the Government of Nepal.
(2) In the case of a birtawal of "A" category land or a birtawal who works on any birta land, the workers immediately in charge of the goods and if the birtawal usually resides outside Nepal, the details of the person supervising his birta or doing work as per sub-section (1) It will be the duty to file the necessary documents with the local warehouse.
(3) In case of failure to file the details required to be filed in accordance with sub-section (1) or (2) in relation to any transaction, or if it is determined that the details have been filed knowingly and in a different manner, according to sub-section (1) or (2), every person who is required to file such details in accordance with sub-section (1) or (2) A person may be fined up to 1000.- or imprisoned up to 1 year or both by the local mall manager.
(4) … … …
(5) The order of punishment under sub-section (3) may be appealed to the relevant revenue tribunal.
(6) If the land owner or Mohi of the land which has been converted into a raker after the abolition of "B" category according to this act wants to have his land surveyed, the land tax rate of 10 per cent will be paid for 5 years on the condition that he will pay the surveying expenses for 5 years, and if the documents are not found to be favorable, the Mal Adda will arrange for a plain table survey of the area. can do.