Argument of the case related to tax in case any person files a complaint or claims any compensation in accordance with the prevailing laws of Nepal against the tax assessment made by the tax office and the action taken by the tax office in accordance with the laws and regulations. , subject to Rule 32 of 2017, the concerned public prosecutor should plead the case and it will be the duty of the concerned tax officer to provide necessary support to the public prosecutor for the plea of ​​such a case.