(1) Dispensary, temple, pati, pauwa, dharamshala, public school, orphanage, house, land used for charitable and religious work, if not restored, is the private property of the person or organization doing such work and Even if there is any income from work or real estate, if that income is derived from such activities, then the person who wants to get property tax exemption on such real estate must submit a certified application form to the Government of Nepal through the Chief District Officer. If any such application is filed, the Chief District Officer must submit the application to the Ministry of Finance of the Government of Nepal, after knowing whether or not what is written in it is true. If it is not a private property but is settled in the state, the property tax on such real estate will not be waived. (3) In the case of a house that is in a dilapidated condition, the owner of the house must file a report with the property tax officer every year. The property tax officer can waive the property tax continuously for 1 year if he understands the land and sees the truth. From such years, the Government of Nepal should report to the Ministry of Finance and do as per the release.