Whoever, being a
public servant under the duty of collecting revenues, causes revenue leakage or
help or abets any person for its leakage having been involved him/herself in
any of the following manners, shall be deemed to have committed the offence
referred to in Section 3 with regard to the amount of revenue so leaked and
he/she shall be liable to the same punishment of imprisonment, and double of
the amount of revenue leaked shall be fined: –
(a) To assist any person in the act of leaking revenue in any manner
whatsoever, having accepted any cash or kind, fee, prize or donation
or any type of other benefit or forbear to collect revenue or to assist or
cause to assist to collect less revenue having caused loss to Government
of Nepal or a public institution by taking or not taking any type of gain
from any person;
(b) To assess or assist to assess less revenue or to assess revenue to
the effect of not charging revenue at all by not going through the
documents or not investigating such documents or by not collecting
necessary evidence while assessing revenue as required by the
existing law;
(c) To embezzle the revenue collected by not depositing it in
accordance with the prevailing laws;
(d) To release or assist to release goods, by making difference in the
invoice, quality or quantity of such goods, and without collecting
the prescribed revenue while assessing the revenue or carrying out
valuation of such goods.