12. Payment of wealth tax:
(1) Each tax payer shall, after receiving the tax assessment order pursuant to this Act, pay the amount of tax to such bank or office as may be prescribed in that order within thirty five days from the date of receipt of such order.
(2) An annual fee of fifteen percent of such tax shall be imposed on the tax payer who does not pay the tax within the time-limit as referred to in sub-section (1). The authority or office specified as per the notice of the Tax Officer may
recover the amount of outstanding tax and fee by following any or all of the following methods:
(a) Impounding or seizing the movable or immovable property of the tax payer.
(b) Withholding the security deposit furnished in the name of the tax payer in any governmental office or body corporate owned by Government of Nepal or the amount payable by such office or body corporate to the tax payer or requiring   such amount to be paid to the Tax Office.
(c) Auctioning off any or all of the movable or immovable  properties of the tax-payer at one time or several times in
such a manner as may be prescribed.
(3) If the tax-payer comes to pay the amount of tax after the commencement of auction sale of his/her property and before the completion of the auction sale, the levied tax as well as an additional fee at the rate of five
percent of the total amount of fee shall be recovered