Section 26
Development Tax To Be Recovered As Due Land Revenue
(1) If a person does not pay the development tax within the time limit as referred to in Section 25, action shall be taken and the recovery thereof shall be made
as if it were due land revenue in accordance with the Nepal laws in force.
(2) Where the concerned land has to be auctioned while taking action for the recovery of the development tax that is due pursuant to Sub- section (1), notwithstanding anything contained in the Nepal laws in force, auction sale of the land subjected to such development tax shall be made only after obtaining the approval of the Government of Nepal Ministry of Works and Transportation.
as if it were due land revenue in accordance with the Nepal laws in force.
(2) Where the concerned land has to be auctioned while taking action for the recovery of the development tax that is due pursuant to Sub- section (1), notwithstanding anything contained in the Nepal laws in force, auction sale of the land subjected to such development tax shall be made only after obtaining the approval of the Government of Nepal Ministry of Works and Transportation.