12. Delegation of power:
(1) Government of Nepal may delegate the powers conferred to it of collecting Motor Vehicle Tax under this Act by the Notification
in the Nepal Gazette to the Municipality and Village Development Committee.
(2) In the course of collecting the Mother Vehicle Tax pursuant to this Act,  the Municipality and Village Development Committee may exercise all the powers
conferred to the Tax Officer pursuant to this Act or Rules thereunder.
(3) The Municipality and Village Development Committee shall deposit the tax amount of Motor and Vehicle levied on its fund.
(4) Notwithstanding anything contained elsewhere in this Act, Government of Nepal may, if deems necessary, delegate the powers to it or Rules made
thereunder by the Notification in the Nepal Gazette to any officials or institution.