(1) The Government of Nepal may appoint such number of tax officers for the purposes of this Act as it deems necessary. The Government may prescribe by notice published in the Nepal Gazette.

(3) A tax officer may delegate some or all of his authority to a tax officer below him in writing. The work done by him in accordance with the authority thus delegated will be valid as if done by the tax officer.

(4) The documents filed by the taxpayer in accordance with Sections 4, 6, 9 and 11 of this Act shall be considered top secret. Except for government tax-related actions, other works shall not be published and such documents shall not be admissible in any court except for the purpose of real estate tax. can be handed over to the tax officer.