(1) Unless otherwise prescribed by the Government of Nepal, a civil employee shall have to hand over all such cash, inventories, goods and accounts and books of incomes and expenditures under his or her responsibility as required to be handed over by him or her to the concerned employee in accordance with Section 74 of the Act within Twenty One days; and the employee required to take over the same shall have to take over the charge within that time limit.
(2) Each civil employee shall have to give Notification of the day on which he or she intends to assume office to the predecessor and the predecessor shall also have to be ready to make hand-over on the same day.
(3) After completion of the hand-over, a Notification thereof shall have to be sent to the concerned higher office. In the event that the successor has not yet joined, the predecessor shall have to make hand- over to his or her immediate subordinate employee and proceed to join the new office within the time limit, and such sub-ordinate employee shall also have to take over the charge.
(4) For the purpose of handing over the charge, any civil employee may make arrangements for taking or handing over the charge by appointing his or her brother, son or trusted person as his or her attorney.