Section 10
Powers Of Government Of Nepal To Remit House And Land Tax
10. Powers of Government of Nepal to remit house and land tax:
(1) If any house and land in the urban area being demolished or defaced becomes unfit for residence, Government of Nepal may remit, wholly or partly, the house and land tax leviable on such house pursuant to the prevailing Act.
(2) Government of Nepal may remit, wholly or partly, the house and land tax leviable pursuant to the prevailing Act on the house and land in the urban area
used as dispensary, public school, orphanage, public trust house or in benevolent (welfare) and religious works.