(1) After receiving the tax assessment order in accordance with this Act, the taxpayer shall file the tax amount in the bank or office specified in the order within thirty-five days from the date of receipt of the order.

(2) Subsection Taxpayers who do not file tax within the time limit as stated in (1) will be charged an annual fee of fifteen percent of such tax. The remaining amount of taxes and fees can be recovered from the designated officer or office as per the notification of the tax officer by adopting any or all of the following methods:-

(a) Seizing or confiscating the movable or immovable property of the taxpayer.

(B) To withhold the amount due to be paid to the taxpayer from any government office or organized organization owned by the Government of Nepal in the name of the taxpayer, or to order such amount to be filed in the tax office.

( c) To auction all or some of the taxpayer's movable or immovable property at once or from time to time as prescribed. If the remaining amount is brought before the end of the sale, an additional fee of one hundred and five percent of the total amount of taxes and fees will be levied.