(1) According to section 40 of the Act, every land owner and farmer who is required to accumulate a mandatory savings for the main annual crops of his or her own earned land, as per the following mandatory savings rule 28A. It is stipulated that the town or village committee (hereinafter referred to as the committee) should be deposited under:- (a) every landlord of the land earned by him at the rate of 1/2 half mana of 1 bigha and three manas of 1 ropani, (b) every Mohi in that capacity At the rate of 6 sers of 1 bigha and 1 mana of ropani 1 of earned land, (c) 14 sers of 1 bigha and 2 manas of ropani 1 of land given by each land owner to earn. In that capacity, the earned land has to be saved at the rate of 14 sers per bigha 1 and 2 manas per ropani 1, every land owner has to make compulsory savings at the rate of 6 sers per bigha 1 and 1 mana per ropani 1 of the land given to others to earn. (2) The land with cash crops other than food grains In case, as mentioned in sub-rule (1), the mandatory savings must be deposited in cash equivalent to the amount determined by the Government of Nepal. (3) Each saver must be able to pay the savings per year as written in sub-rules (1) and (2) within the following time in relation to the following land: - (a) Until the middle of February in relation to the land of Terai and Inner Madhesh. (b) Until the middle of March in relation to the land in the Kathmandu Valley and the hills. However, if the crop is destroyed, the person who earns the land should inform the committee as soon as possible and if the committee finds it to be correct, after taking the permission of the concerned land reform officer, the savings should be collected according to the sub-rules (1) and (2) of that year. (5) The Committee shall submit to the land reform officer within 15 days of the expiry of the deadline for the payment of savings, the list of persons who have not paid the savings within the deadline as per sub-rule (3), except for those who have been exempted from paying the savings according to sub-rule (4).