Section 32
Payment Of Land Revenue On Guthi Raitan Numbari Land
(1) The owner of a Guthi Raitan Numbari land shall pay the land revenue to the Corporation at the same rate as the owner of a government Raikar land pays the land revenue to the Government of Nepal
according to the grade of the land.
(2) The rights and status of the owner of a Guthi Raitan Numbari land shall be the same as those of the owner of a government Raikar land according to the prevailing laws.
(3) For the purpose of this Section, the term “landowner” means a person in whose name the Guthi land has been registered subject to the payment of land revenue to the Corporation and who possesses rights in such land by virtue of such registration, as well as a person who has acquired rights to have the land registered in his or her name as a result of partition or inheritance, or of relinquishment of title by the owner according to the prevailing Nepal law.