: (1) The Government of Nepal shall establish a Health Tax Fund for the control of smoking and tobacco products and for the prevention and treatment of diseases caused by their consumption.
(2) In addition to the amount allocated annually by the Government of Nepal in the fund under sub-section (1), the specified amount shall be deposited.
(3) The amount allocated according to sub-section (2) shall not be less than the amount allocated in the previous financial year.
(4) The amount accumulated in the fund under this section shall be spent as prescribed.