In this Act, unless the subject or context requires otherwise,–
(a) "Corruption" means an offense punishable under paragraph-2.
(b) "Bribery" means benefits or benefits in cash, in kind or any other kind and the term also refers to bribery.
(c) "Public Institution" means the following institutions:-
(1) Companies, banks or committees wholly or partially owned or controlled by the Government of Nepal or commissions, institutes, authorities, corporations, foundations, boards, centers, councils and other organized organizations of a similar nature established by the Government of Nepal in accordance with prevailing laws,
(2) Universities, colleges, schools, research centers and other similar academic or educational institutions operated by the Government of Nepal or fully or partially subsidized by the Government of Nepal,
(3) The local level formed according to the Local Autonomous Government Act, 2055,
(4) Institutions operated under the loan, grant or guarantee of the Government of Nepal,
(5) An organization wholly or partly owned or controlled by an organization mentioned in sub-section (1), (2), (3) or (4) or receiving a subsidy from such an organization,
(6) Other organizations designated as public organizations by the Government of Nepal by publishing a notice in the Nepal Gazette.
(d) "National servant" means a person who is considered to be holding a public office according to the prevailing law and the term also refers to the following persons:-
(1) Salary, allowance, remuneration, facility, status or any other benefit from the Government of Nepal or public institution by oath taken before the President, Government of Nepal or public institution or in accordance with the agreement or confession or condition made with the Government of Nepal or public institution or for performing public duties A person appointed, nominated or elected whether or not entitled, (2) An arbitrator or any other person appointed in a similar capacity to arbitrate or settle any dispute as per the prevailing law,
(3) A person acting as a liquidator, surveyor or similar person appointed, elected or nominated in accordance with prevailing laws,
(4) NeOther persons designated by the Government of Nepal by publishing a notice in the Nepal Gazette.
(e) "Revenue" shall mean any kind of tax, revenue, duty, fee, royalty, fine and any other amount payable or payable to the Government of Nepal or a public institution in accordance with the prevailing law and such term shall mean such tax, revenue, duty, fee , royalties, and other similar amounts including interest or fines.
(f) "Amount of offence" means the amount of offense to be determined on the basis of the circumstances, circumstances and gravity of the offense punishable under this Act or the seriousness of such offense or the intention, competence, position and status of the person committing or attempting to commit such offence. .
(g) "Investigating Officer" means an agency or officer authorized under the prevailing law to investigate, investigate and file cases of corruption-related offences.