(1) According to this paragraph, after the private land of a person has been acquired and divided within the national forest, the Divisional Forest Officer shall submit all the details of the area, sandh, fort, mauza, etc. Actions should be taken to deduct the cost of the property or tax of the land and the notification should be given to the Government of Nepal, Property Department.
(2) The owner of the land to be taxed as per sub-section (1) shall not have to pay property tax or any other kind of tax on the land from the date of allotment of that land within the national forest.