Section 4
Duty To Furnish Statement
4. Duty to Furnish Statement:
(1) A person who is liable to pay the house and land tax under this Act or prevailing Nepal law has to furnish, or cause to be furnished
statement of his/her house and land with the Tax Officer of the area where he/she ordinarily resides in such format as may be prescribed.
(a) A person, who ordinarily resides outside Nepal, has to furnish such statement with the Tax Officer of Kathmandu. If any
tax-payer desires to submit statement of his/her house and
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Amended by the Second Amendment
land to the Tax Officer of the area where his/her house and land is situated and get the tax payable by him/her assessed and pay the tax there, then he/she may do so accordingly.
(b) If a person liable to pay the house and land tax under this Act is a minor or insane or dumb, it shall be the duty of his/her guardian to furnish statement of the house and land of such person.
⊗ (c) Statement of any house and land owned by more than one person may be furnished by any person out of the persons having such joint ownership.
⊗ (d) A tax-payer who has house and land in more than one urban areas has to set out an inventory of all the house and land belonging to him/her and also indicate the Tax Officer which he /she wants to get it finally assessed his/her tax in the statement of house and land required to be submitted by such
tax payer.
(2) A person, who does not furnish or cause to be furnished the statement required to be submitted under Sub-section (1) or who submits a false statement,
may be punished with a fine of up to Five Thousand Rupees, by an order of the Tax Officer.
(3) If the Tax Officer suspects any person of holding such house and land as may be subject to the tax under this Act or the prevailing Act, he/she may issue
a written order requiring such a person to furnish a statement of his/her house and land. Such a person has to furnish, or cause to be furnished, a statement of his/her
⊗
_______________________
Inserted by the Second Amendment.
house and land with the Tax Officer within Fifteen days after the date of receipt of the order, in such format as may be prescribed.
Provided that, a person, who fails to furnish or cause to be furnished a statement even within the time-limit mentioned above, has to give a written notice
thereof, accompanied by the reason therefor, to the Tax Officer within the time- limit specified in that order and the Tax Officer may, if thinks the grounds to be
believable, give time extension for a period not exceeding One month.
(4) The Tax Officer may impose a fine of up to Five Hundred Rupees on any person who does not abide by any order issued under Sub-section (3) or may
withhold the registration, thereby, preventing the transfer of the house and land belonging to such person in any manner.
(1) A person who is liable to pay the house and land tax under this Act or prevailing Nepal law has to furnish, or cause to be furnished
statement of his/her house and land with the Tax Officer of the area where he/she ordinarily resides in such format as may be prescribed.
(a) A person, who ordinarily resides outside Nepal, has to furnish such statement with the Tax Officer of Kathmandu. If any
tax-payer desires to submit statement of his/her house and
?
Amended by the Second Amendment
land to the Tax Officer of the area where his/her house and land is situated and get the tax payable by him/her assessed and pay the tax there, then he/she may do so accordingly.
(b) If a person liable to pay the house and land tax under this Act is a minor or insane or dumb, it shall be the duty of his/her guardian to furnish statement of the house and land of such person.
⊗ (c) Statement of any house and land owned by more than one person may be furnished by any person out of the persons having such joint ownership.
⊗ (d) A tax-payer who has house and land in more than one urban areas has to set out an inventory of all the house and land belonging to him/her and also indicate the Tax Officer which he /she wants to get it finally assessed his/her tax in the statement of house and land required to be submitted by such
tax payer.
(2) A person, who does not furnish or cause to be furnished the statement required to be submitted under Sub-section (1) or who submits a false statement,
may be punished with a fine of up to Five Thousand Rupees, by an order of the Tax Officer.
(3) If the Tax Officer suspects any person of holding such house and land as may be subject to the tax under this Act or the prevailing Act, he/she may issue
a written order requiring such a person to furnish a statement of his/her house and land. Such a person has to furnish, or cause to be furnished, a statement of his/her
⊗
_______________________
Inserted by the Second Amendment.
house and land with the Tax Officer within Fifteen days after the date of receipt of the order, in such format as may be prescribed.
Provided that, a person, who fails to furnish or cause to be furnished a statement even within the time-limit mentioned above, has to give a written notice
thereof, accompanied by the reason therefor, to the Tax Officer within the time- limit specified in that order and the Tax Officer may, if thinks the grounds to be
believable, give time extension for a period not exceeding One month.
(4) The Tax Officer may impose a fine of up to Five Hundred Rupees on any person who does not abide by any order issued under Sub-section (3) or may
withhold the registration, thereby, preventing the transfer of the house and land belonging to such person in any manner.