(1) If the Government of Nepal becomes aware that a taxpayer has taken any of the following actions and submitted a false return with the aim of reducing the property tax liability in accordance with this Act or prevailing law, the Government of Nepal shall re-assess the tax within five years from the date of assessment of such tax. or may order the assessment of additional tax:-

(a) suppressing any property held in whole or in part,

(b) using forged documents to confirm the details of the property,< /p>

(c) the tax payer has enjoyed such property by himself, not in his own name, but in the name of someone else or in a false name. If it is not clearly disclosed in the details, if it is determined that only the value is different without any difference in the property mentioned by the tax payer or if any office, bank or organization has been mentioned to get it together, it will not be considered as submitting a false statement.