8. Payment of house and land tax:
(1) After receipt of the tax assessment order pursuant to this Act, tax-payer has to deposit the amount of such tax with the concerned tax office within Thirty-Five days from the date of receipt of that order.
(2) If a tax-payer fails to deposit the tax within the time-limit as referred to in Sub-section (1), the Tax Officer shall recover the tax in the following manner,
by also charging a fee set the rate of fifteen per cent per annum of the amount of tax payable by him/her:
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Inserted by the Second Amendment.
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Amended by the Second Amendment
(a) by withholding the movable or immovable property of the tax payer,
(b) by impounding any deposit of the tax-payer in any governmental office or in any corporate body owned by  Government of Nepal or any amount payable by such office or body to the tax-payer or causing such amount to be paid to the Tax Officer,
(c) by withholding the transactions of and exportation and importation by the tax-payer,
(d) by auctioning the whole or part of the movable or immovable property of the tax-payer in one or several lots in accordance
with the prevailing law.
(3) If the tax-payer comes to pay the amount of tax after the commencement of auction sale of the property of the tax-payer and before the
completion of the auction sale, the auction sale may be stopped (withheld) by collecting the tax chargeable as well as an additional fee at the rate of five percent
of the total amount of fee.
(4) If the amount realized from the auction sale of the property of the tax- payer pursuant to Clause (d) of Sub-section (2) is more than the amount due to be
recovered from the tax-payer, such excess amount shall be returned to the tax- payer.
(5) If, in auctioning the property of a tax-payer pursuant to Clause (d) of Sub-section (2), no one buys it, the ownership of such property shall devolve on
Government of Nepal