13. Deposit to be furnished in making appeal :
(1) In making an appeal against the decision of the Commission, no appeal may lie without furnishing the amount of assessed tax where assessment of tax has been made and the amount of fine where it has been imposed and both amounts here both have been made as deposit with such an office as designated by the Commission.
(2) If the Commission so considers appropriate, it may allow to furnish half the amount to be furnished as deposit in cash and the half in wealth bail or money bail of a reliable person.
(3) If, in taking action on and settling a tax related matter, the goods taking in custody or forfeited are perishable or their quality and value may depreciate, such goods shall be auctioned in accordance with the Nepal laws in force and the proceeds of sale shall be furnished as deposit and it shall be done as decided in relation to the tax related matter. In the case of motor vehicles or machineries, they may be handed over to their owners by taking the deposit of wealth guarantee or money bail of a reliable person.