(1) Land tax agreed as per section 4, unless otherwise provided, shall be paid through the zamidar in case of a zamidar, and if not a zamidar, the registrant according to sub-section (2) of section 4 shall pay the land tax at the local warehouse as if he had submitted the consignment of the land. The prevailing Nepal law regarding such land tax shall also be applicable when paying and collecting such land tax. But for the financial years 2016-17 and 2017-18, land tax to be paid and collected in accordance with this Act can be paid and collected in installments as prescribed by the Government of Nepal by publishing a notice in the Nepal Gazette.

(2) Subsection (1) Without adversely affecting the generality of what is written in section 4, if the land tax is due as per section 4, action will be taken as if the property of the land is due, and it will be collected. People will not be allowed to collect and take the property of such land from the date of commencement of this Act.

(4) Land tax of "B" category agreed as per section 4, the owner of the land, who owns the land, will be entitled to collect additional tax from the person who earns his land.

(5) If there is a zamindar patwari jimmawal in charge of the land, their rights and obligations will be the same as those of the owner of the land. From the date of commencement of this Act, goods belonging to the Government of Nepal will be converted into warehouses and the documents relating to such goods will be considered as documents of the Government of Nepal.
(7) Birtawal employees who have been converted into government bases in accordance with sub-section (6) shall be considered civil servants of the Government of Nepal.