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Section 20
Machinery, tools, etc. imported by foreign builders on concessional basis should not be used elsewhere
(1) According to Section 19, the vehicles, machinery tools and other similar devices and equipment imported by the foreign construction business shall be used only for the work for which they were imported. Such vehicles, machinery tools, devices and equipment should not be used for other work without taking the approval of the Government of Nepal.
(2) According to section 19, if the vehicles, machinery tools and other similar devices and equipments imported by the foreign builders are not returned after the completion of the public construction work, taxes, duties, fees, etc. will be levied on such vehicles, machinery tools and other devices and devices according to the prevailing law. will also be charged.