Instead of rule 55 of the original regulation, the following rule 55 has been placed:- “55. Purchase or perform other actions by way of invoice: (1) In accordance with clause (c) of sub-rule (1) of Rule 52, when purchasing goods or performing other actions by way of invoice, as long as there are firms or companies that have received value added tax and income tax registration certificates, at least three firms or The bidder with the lowest price among the bids obtained by requesting the bid in writing from the company shall purchase such goods or cause such action to be taken from such bidder. After doing the work, after giving a deadline of seven to fifteen days to the offices mentioned in sub-rule (5) of rule 59, such notice should be published in national or local level newspaper as required.

(3) Sub-rule (1) Regardless of what is written in the Government of Nepal (if there is no firm or seller who has obtained value added tax, income tax registration certificate in the district declared inaccessible by the Nepal government, the details of value added tax, income tax registration certificate have not been obtained from the relevant internal revenue office for that district, available in the district prepared by the following committee. Purchases can be made from the vendors listed in the vendor list:-
(a) Head of Local Body – Chairman
(B) Representative, Officer Level, District Administration Office – Member

(C) Representative, Officer Level, District Technical Office – Member

(D) Representative, Treasury and Accounts Controller Office – Member

(e) Representative, District Chamber of Commerce and Industry – Member
(f) as prescribed by the Planning and Administrative Officer or the Local Development OfficerO

Authority – Member – Secretary
(4) The work of the secretariat of the committee formed as per sub-rule (3) shall be done by the secretariat of the district development committee.

(5) The list prepared as per sub-rule (3) shall be sent by the secretariat of the district development committee to the relevant tax office.

(6) Except in the cases mentioned in sub-rule (3), the price list of the seller who does not have VAT and income tax registration certificate shall not be accepted.
(7) In the case of bidding for work or supply of goods, the same bond must be taken and accepted as in the case of bidding. The form will have to be prepared.
(9) The firm, company or institution issuing the tender must purchase a tender form with the signature and office stamp of the secretary or an employee designated by the local body and submit the tender in the same form by paying three hundred rupees. (10) When calling for bids, the main points mentioned in sub-rule (5) of rule 59 must also be disclosed.

(11) Submit the relevant bids as soon as possible at the place specified in the notice of bids immediately after the deadline for submitting bids. The person who does this should open the tender in the office of the firm, company or organization or its representative. In this way, within fifteen days from the date of opening the tender, the tender must be approved and the information given to all concerned.

(12) Once the tender has been filed, it cannot be returned.

(13) Rule 59 regarding the tender. The provisions and procedures mentioned in sub-rule (3) and rules 63 and 64 shall apply