(1) Civil Act, No. 24 of Penal Code. In accordance with the decision of the Central Deduction Committee, the directorate may publish notices from time to time and, within the specified period, if the imprisonment, fine or government defect imposed as per the final judgment is paid, it may be exempted as follows:-
(a) Seventy-five percent of the amount in accordance with the final judgment more than fifty years before the date of publication of the notice,
(b) Fifty per cent of the cost as per the final judgment up to fifty years before the date of publication of the notice,
(c) Twenty-five percent of the final judgment up to thirty years prior to twenty years from the date of publication of the notice.
(2) The Directorate may, subject to the decision made by the Central Deduction Committee after determining the criteria, order the deduction of the dues as per the final judgment in the following subordinate courts:-
(a) the person sentenced to imprisonment has completed one hundred years of age,
(b) Imprisonment up to two years and fine up to twenty-five thousand rupees and government debt up to twenty-five thousand rupees not recovered for twenty years.
(3) While determining the criteria for the purpose of clause (b) of sub-rule (2), the Central Lagat Katta Committee shall consider the age of the defendant, the nature of the crime, the condition of the victim and the instructions given by the court from time to time and the policy adopted by the Government of Nepal regarding punishment.