For the avoidance of doubt, it is clarified that ……….. Real estate under Government of Nepal Real estate of rural municipality, municipality or district assembly Real estate of foreign government and real estate, godown, mill with original machinery of mill or factory Or in relation to the prescribed land where raw materials are kept within the factory compound, worker accommodation and sheds and special real estate where hotel customers live, parking place for vehicles and gardens, nothing in this Act and the rules made under it shall be applicable.