(1) Upon receipt of a tax assessment order in accordance with this Act, the taxpayer shall file the amount of such tax in the relevant tax office within thirty-five days from the date of receipt of such order.

(2) Subsection (1) If the taxpayer does not file the tax within the specified period, the tax officer will collect the tax in the following manner by imposing an annual fee of fifteen percent of the tax amount to be paid:-

(a) freezing the movable or immovable property of the taxpayer,

(c) To stop the business and export of the taxpayer,

(d) To auction all or some of the movable or immovable property in the name of the taxpayer in accordance with the prevailing law.

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(3) According to clause (d) of sub-section (2) after the auction sale of the property of the taxpayer has been started, if the tax amount is brought to be filed before the end of the auction sale, the auction will also take an additional fee at the rate of one hundred and five of the total amount of taxes and fees. The sale can be stopped.

(4) According to clause (d) of sub-section (2), if the amount raised from the auction-sale of the property of the taxpayer exceeds the amount due to be recovered from the taxpayer, the excess amount shall be returned to the taxpayer. .

(5) According to Clause (d) of sub-section (2), if no one agrees to sell the property of the taxpayer at auction, the ownership of such property shall be transferred to the Government of Nepal.