imported by foreign construction entrepreneur under facility for another purpose: (1) A foreign construction entrepreneur who imports any motor vehicle, machinery, tools and similar other machine and equipment pursuant to Section 19 shall use them only in the works for which they are imported. The entrepreneur shall not use such motor vehicle, machinery, tools, machine and equipment for another work without approval of Government of Nepal. (2) If the foreign construction entrepreneur who has imported any motor vehicle, machinery, tools and similar other machine and equipment pursuant to Section 19 does not take them back after the completion of public construction works, such tax, fees or charges as may be levied on such motor vehicle, machinery, tools, machine and equipment pursuant to the prevailing law shall also be recovered.