6. Assessment of house and land tax :
(1) The Tax Officer has to assess the amount of house and land tax to be recoverable pursuant to this Act for a year within three months, ? …….. as far as possible, after the statement of house and land has been furnished.
Provided that, even though any person has whatsoever house and land, statement of all of such houses and land have to be obtained, to be evaluated
separately and the house and land tax assessed considering all the house and land to be one unit for purposes of this Act.
? (2) Tax shall be assessed considering the person of whose ownership a house and land stand on the first day of Shrawan of each year as the owner of that
house and land for that fiscal year; and if such house and land is jointly owned by
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Amended by the Second Amendment.
more than one person, then the tax shall be assessed considering the house and
land to be under joint ownership of such persons.
⊗ (2a) If several stories of any house are or any one storey is owned by several persons, then tax shall be assessed considering the house and land to be
separate in the names of the persons having joint ownership.
(3) In assessing such tax, the Tax Officer shall have all of such powers as the court is entitled to pursuant to the prevailing Nepal law in respect of properly
considering the statements furnished by tax payers and issuing summons in the name of the concerned person, getting them to make depositions, and submit
documents for purposes of examining such statements, as the case may be.
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