12. Non-applicability:
For removing doubt, it is clarified that nothing contained in this Act and the Rules framed under this Act shall be applicable to ? ……….. land
under Government of Nepal,
? house and land of the Village Development Committee, Municipality or District Development Committee, house and land of a
foreign government and
? house and land where the main machine of a mill or factory is installed, godown, such land as may be prescribed for keeping raw
materials within compound of a factory, labour quarters and sheds and specific.
____________________________
Deleted by Some Nepal Acts Amendments Act, 2063.
Amended by the Finance Related Some Nepal Acts Amendment Act, 2047 (1990).
Amended by the First Amendment.
house and land where customers of a hotel dine and stay, motor vehicle parking place and garden.