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Section 20
Grant of land tax in case of river bank, sand bar or landslide
- (1) If any land is cut by a river or sand bar in any year, or if the main crop cannot be grown due to landslide or landslide, the owner of the land shall submit a statement in the prescribed format within the specified period and submit an application to the land office. will fall However, in the case of land planted with crops, the crop should not be cut before the investigation is done according to sub-section (2).
(2) In order to investigate the matters mentioned in the application submitted as per sub-section (1), the head of the customs office shall personally visit or knock on the door within thirty days. If it is found that the goods must be depreciated for that year, the customs office must inform the customs department within seven days of the percentage of the depreciated goods.
(3) If any land is found to be permanently vacant or useless from the investigation as per sub-section (2), the land office shall report to the Government of Nepal to deduct the value of that land and if the Government of Nepal deems it reasonable, it shall order the land office to deduct the value of that land.