(1) If any real estate in an urban area is not dilapidated, the Government of Nepal may waive part or all of the real estate tax levied on such a house in accordance with the prevailing law.

(2) The government of Nepal may waive part or all of the real estate tax levied in accordance with the current law on real estate in urban areas used for dispensary, shrine, pati, pauwa, dharamshala, public school, orphanage, public orphanage, charity and religious work.