(1) The government of Nepal may delegate the authority to collect the vehicle tax collected by the Government of Nepal in accordance with this Act by publishing a notice in the Nepal Gazette.

(2) Municipalities and villages When collecting vehicle tax in accordance with this Act, they shall use all the rights granted to the tax officer in accordance with this Act and the rules made under this Act.

(4) Notwithstanding anything else written in this Act, if the Government of Nepal deems it necessary, by publishing a notice in the Nepal Gazette, any officer or any official or Can be handed over to the agency.