(1) If a person fails to pay the development tax within the period specified in Section 25, action will be taken as if the property is due in accordance with the prevailing Nepalese law. (2) In the event that the relevant land has to be auctioned during the proceedings for the arrears of development tax according to sub-section (1), regardless of what is written in the prevailing Nepalese laws, the land subject to such development tax shall be auctioned only with the approval of the Government of Nepal, the Ministry of Construction and Transport before the auction is carried out.