Despite what is written in section 3 or other prevailing Nepalese laws, water tax shall not be levied under the following clauses:-
(a) … … …
(b) Connected to the subordinate houses, hideouts etc. of the Government of Nepal,
(c) Connected to public educational institutions, hospitals, libraries, orphanages, religious institutions, temples, Pati Pauwa etc.,
(d) being in public interest on a road or park,
(e) If a person keeps an article registered in his name in a charity, or for public benefit, in any religious or social institution or street, without using it, of such article for the period of such article,
(f) The Government of Nepal has published a notice in the Nepal Gazette and specified that water tax will not be levied partially or fully.