(1) Government of Nepal shall establish a Health Tax Fund for controlling smoking and tobacco products consumption and to the prevention and control of diseases caused by consumption of such products.
(2) In the fund established under sub Section (1), the fund as prescribed shall be deposited in addition to the annual fund allocated by Government of Nepal.
(3) No amount allocated pursuant to Sub Section (2) shall be less than the amount allocated in the previous year.
(4) The amount deposited in this fund under this section shall be spent as prescribed.