Section 2
Definition
2. Definition: Unless the subject or the context otherwise requires, in this Act,-
(a) “House and Land in the Urban Area” means any house situated in such urban area as may be specified by Government of Nepal upon a Notification published in the Nepal Gazette and the land in cartilage (lagapat).
(b) “Land in cartilage” means the land where a house is situated and the land compounded with a fence or wall and concerned with (occupied by) that
house and, if not so compounded, the land within the ceiling of land which a landowner may hold for house and compound under the Lands Act, 2021
(1964).
(c) “Tax” for purposes of this Act, means the tax to be levied on house and land.
(d) “Tax Officer” means a Tax Officer, senior Tax Officer, Chief Tax Officer appointed by Government of Nepal or any other officer so designated by Government of Nepal as being entitled to exercise the powers of the Tax Officer pursuant to this Act.
(e) “Prescribed” or “as prescribed” means prescribed or as prescribed in the Rules framed under this Act
(a) “House and Land in the Urban Area” means any house situated in such urban area as may be specified by Government of Nepal upon a Notification published in the Nepal Gazette and the land in cartilage (lagapat).
(b) “Land in cartilage” means the land where a house is situated and the land compounded with a fence or wall and concerned with (occupied by) that
house and, if not so compounded, the land within the ceiling of land which a landowner may hold for house and compound under the Lands Act, 2021
(1964).
(c) “Tax” for purposes of this Act, means the tax to be levied on house and land.
(d) “Tax Officer” means a Tax Officer, senior Tax Officer, Chief Tax Officer appointed by Government of Nepal or any other officer so designated by Government of Nepal as being entitled to exercise the powers of the Tax Officer pursuant to this Act.
(e) “Prescribed” or “as prescribed” means prescribed or as prescribed in the Rules framed under this Act