Section 11
Concession On Land Tax On Certain Birta Lands
11. Concession on land tax on certain Birta Lands :
(1) Land tax shall not be levied according to Section 4 on Birta lands converted into Guthi as follows until alternative arrangements are made to operate the Guthi according to custom and tradition:
(a) Birta lands established as Guthi by the Government of Nepal,
(b) Guthi Birta lands which, though originally bestowed by the people, were subsequently turned over to the Government of Nepal and thus taken up
by it, or lands administered as Guthi after being confiscated by the Government of Nepal or for any other reason, and
(c) Guthi Birta lands established with permission from the Government of Nepal.
(2) The District Court 28 shall try cases of whether any land is a land as referred to in Clause (a), (b) or (c) of Sub-section (1), and appeal may be made to the Court of Appeal 29 against the same
(1) Land tax shall not be levied according to Section 4 on Birta lands converted into Guthi as follows until alternative arrangements are made to operate the Guthi according to custom and tradition:
(a) Birta lands established as Guthi by the Government of Nepal,
(b) Guthi Birta lands which, though originally bestowed by the people, were subsequently turned over to the Government of Nepal and thus taken up
by it, or lands administered as Guthi after being confiscated by the Government of Nepal or for any other reason, and
(c) Guthi Birta lands established with permission from the Government of Nepal.
(2) The District Court 28 shall try cases of whether any land is a land as referred to in Clause (a), (b) or (c) of Sub-section (1), and appeal may be made to the Court of Appeal 29 against the same