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Section 323
Guthi property should be operated and managed appropriately

(1) The Guthi manager should use his ability and discretion honestly to operate and manage the Guthi property in an appropriate manner.
(2) According to sub-section (1), during the operation and management of Guthi property, arrangements shall be made to maintain such property in a sustainable manner so that there is no loss or damage.
(3) Except as otherwise provided in the Articles of Incorporation, during the operation and management of Guthi property according to sub-sections (1) and (2), the amount of income received from the property which is not immediately required to fulfill the purpose of the Guthi may be invested to fulfill the purpose of the Guthi.
(4) Except as otherwise provided in the Articles of Incorporation, when making an investment as per sub-section (3), the following ratio of the total amount to be immediately invested may be invested as follows:-
(a) At least twenty-five percent of the amount by purchasing a bond issued by the Government of Nepal or the Nepal Rastra Bank, a treasury bill or a bond secured by the Government of Nepal,
(b) By depositing a maximum of twenty-five percent of the amount in a commercial bank's term account,
(c) By depositing a maximum of ten percent of the amount in the term account of the Development Bank,
(d) By purchasing ordinary shares of commercial banks for a maximum amount of five percent (e) by depositing a maximum amount of ten percent in the term account of the finance company,
(f) by purchasing publicly traded ordinary shares of a listed public limited company for a maximum amount of five per cent.
(5) In relation to the investment made according to sub-section (4), the Guthi operator shall monitor from time to time and if it is found that the return of the investment in one area is low during such monitoring, the investment may be made in another area where the return is higher, subject to the restrictions of the investment conditions.
(6) When monitoring or investing according to sub-section (5), the expert opinion of the relevant field can be taken as needed.
(7) The opinion taken according to sub-section (6) can be considered as a basis for monitoring or investment.
(8) The Guthi operator shall manage and operate his personal property and Guthi property separately, and if he has to operate, he shall keep separate accounts.