: Development tax from roadside landowners benefiting from public roads to acquire land necessary for construction, maintenance, expansion or improvement of all types of public roads for the convenience and economic benefit of the general public and to distribute reasonable compensation for the same. Since it is desirable to make arrangements for recovery, this law has been made with the advice and consent of the National Panchayat from Shri 5 Maharajadhiraj Birendra Bir Vikram Shahedav.