(1) When an employee is transferred or promoted or retires or is on duty or on leave for a long period of time, the cash or government documents in his charge must be submitted within the specified period if the deadline is specified and within twenty one days if the deadline is not specified, and the certificate of receipt shall be obtained in the prescribed format.
(2) If due to any reasonable reason, it is not possible to complete the settlement within the time limit specified in sub-section (1), the reason for not being able to complete the settlement within the time limit shall be filed with the concerned Taluk Office and the matter shall be disposed of accordingly.
(3) In the case of non-compliance in accordance with sub-sections (1) and (2), the relevant accounting responsible officer may determine the time and conduct the necessary investigation within the time determined.
(4) During the investigation according to sub-section (3), the responsible person who remains negligent and remains in arrears will be fined up to fifty rupees by the Accounts Officer and will be ordered to arbitrate within a reasonable period of time.
(5) If the person who does not comply within the period given under sub-section (4), if he is a permanent employee, his salary and allowance will be withheld according to the prevailing law, and if he is a retired employee, his pension or gratuity will be withheld, and if he is not receiving pension, gratuity or has received gratuity, he will be arrested by the police. It will be used to do barbuzharath.
(6) In the event of any loss of government cash, property or property due to failure to notify on time, the amount of the loss and the equivalent amount of the loss shall be recovered from the concerned person in accordance with the prevailing Nepalese laws.
(7) The other procedure for conducting Barbujharath shall be as prescribed.