(1) Under section 11, the land tax has been settled as follows to be applicable from the fiscal year 2016-17 on the land registered in accordance with this Act -
(A) According to the number of goods received by the Birtawal in Birta land of "A" category to be collected from the Mohi of the Birta land. However, if there is land or forest in someone's name that does not have Mohiani registration and awad, it will be cut to the extent of the land.
(b) in the category "b" land of Kathmandu Valley as follows - Khet Pakho
(1) Ne.Rs.3 of Aval Ropani 1.- Ne.Rs. 1.14
(2) Ne.Rs.2.44 Ne.Rs..94 of Dwayam Ropani 1 (3) Ne.Rs.1.69 Ne.Rs. of Seam Ropani 1. .56
(4) Ne.Rs.1.12 Ne.Rs.37 of Chahar Ropani 1 but of "B" category in Kathmandu Valley:-
(1) In relation to any birta land, if the rate of land tax levied at the rate of half of the value of the property on the land for the financial year 2016-17 falls below the said rate, land tax will be charged at the same reduced rate for the said birta land for that year.
(2) In relation to any real estate, if the rate of land tax levied according to the number of parcels on the land of Antha for the financial year 2017.18 falls below the said rate, the land tax will be charged at the same reduced rate for that year. According to the number of land parcels on Antha's Raker land in other hilly areas of Nepal and Terai region of "B" category. But for the financial year 2016-17, only half of the number of goods on the Rakar land of Antha will be taken.
(c) For the financial years 2016.17 and 2017.18, if someone has paid land tax in excess of what is due under Clause (b), if he submits a written claim and submits a written claim, the amount will be returned to him as much as it is proved that he has paid more. > (2) According to sub-section (1) the land tax area agreed upon shall be determined by the property manager and the land subject to such land tax shall be registered in the register as follows and the land tax shall be levied:-
(a) In case of "A" category Birta Jagga in the name of Mohi of the Birta Jagga. But there is no such thing as a letter and a letterThe land will not be registered in anyone's name and it will be like any other land and forest of the Government of Nepal.
(b) In the name of Birtawal in case of Birta land of "B" category. However, if it is registered in the name of the person who takes enjoyment or sight, or the owner of the enjoyment to whom the enjoyment is transferred, his right will be maintained only as enjoyment or sight, and according to the prevailing Nepalese laws, he cannot be asked not to give it, and the person who takes it will have the right to register it in his name.
(3) A person who is not satisfied with the rates determined in accordance with sub-section (2) of the "B" category land may file an appeal with the chief district officer and those who are not satisfied with the decision made by the chief district officer may file an appeal with the relevant revenue tribunal.
(4) If there is less land on one side and more land on the other side, land tax will be fixed at a higher rate until further orders from the Government of Nepal.
(5) If any kind of tax or levy has been paid to the Government of Nepal before the commencement of this Act on land subject to land tax, such tax or levy shall be deemed to be included in land tax and the cost of such tax or levy shall be deducted.