(1) The Government of Nepal may publish a notice in the Nepal Gazette and levy a fine as specified in the notice on the vehicles using the roads specified in the notice.
(2) The board shall collect or cause to be collected the following duties prescribed by the Government of Nepal by publishing a notice in the Nepal Gazette:-
(a) Charges for using the road,
(b) Duty levied on fuel used in vehicles,
(c) Duty imposed on vehicle registration certificate,
(d) Nepal registered abroad …………. Duty imposed on entering vehicles.