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Section 17
The deadline for submission of property tax can be extended
(1) Notwithstanding anything written in section 11, if it is found that any district or any area of the district or any person cannot submit property tax within the period specified in that section, the Government of Nepal shall publish a notice in the Nepal Gazette and The submission deadline can be extended.
(2) In case of extension of time limit according to sub-section (1) in any area of the district where the time limit has been extended, only after the time limit has been paid, action will be taken according to section 13, 14, 15 and 16, and the number of days the time limit has been extended, various actions will be taken in those sections. In addition to the deadlines mentioned, the deadline will be fixed accordingly.
(2) In case of extension of time limit according to sub-section (1) in any area of the district where the time limit has been extended, only after the time limit has been paid, action will be taken according to section 13, 14, 15 and 16, and the number of days the time limit has been extended, various actions will be taken in those sections. In addition to the deadlines mentioned, the deadline will be fixed accordingly.