If the Board comes to know that the owner of any stock is a minor or an adult, the Board may inquire into the matter and if the matter is proved, the Board may request the concerned Chief District Officer, Village Development Committee or Municipality to nominate the guardian of the owner of such stock. And it will be the duty of the concerned person to do accordingly.
(2) Notwithstanding anything written in sub-rule (1), if there is any kind of hindrance in the right of the guardian nominated under the said sub-rule, no tax shall be charged to recognize the guardian.