(1) In the case of land tax that has been converted into raker according to the Act and this regulation, it is the duty of the Hakim to collect the land tax in accordance with the prevailing Nepal law.
(2) In case there is a dispute regarding any commercial land as to whether it belongs to "A" or "B" category, or even if there is a dispute related to the area or type, the land tax levied on that land must be submitted by the person who believes that he has the right to the land within the time limit of the Act. It will not be acceptable to show obstacles related to quarrels or disputes without paying land tax.
(3) Regardless of what is written in sub-rule (1) or (2), in the event that there is a dispute over the ownership of any commercial land, or in the event that an action is being taken for a decision due to disagreement over the area or type, the person who has the right to the land shall remain in lieu of the land tax agreed by the administrator until the decision is made. If it is filed at the place where it is located or at the warehouse, the decision of such dispute shall be made in accordance with the decision, and the bond shall be deposited at the warehouse and then the decision shall be made as per the decision.